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TUB CORPORATION OF TUB CITY OF BRANTFORD
FINANCIAL REPORT
For the year ended December 31,2011
fT ALL . ~ .
CORPORAnON OF THE
CITY OF BRANTFORD
FINANCIAL REPORT
For the year ended December 31, 2011
- = = = = ~ I V 1 R R Millard, Rouse & Rosebrugh LLP ====
Chartered Accountants
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CITY OF BRANTFORD
ELECTED OFFICIALS
CITY COUNCIL
Mayor
Chris Friel
Councillors
Ward 1 Larry Kings Jan Vanderstelt
Ward 2 John Utley Vince Bucci
Ward 3 Dan McCreary Debi Dignan-Rumble
Ward 4 Richard Carpenter Dave Wrobel
Ward 5 Marguerite Ceschi-Smith David Neumann
Millard, Rouse & Rosebrugh LLP
Chartered ACCQuntants
TABLE OF CONTENTS
Financial Review
Management Report
City of Brantford - Consolidated Financial Statements
City of Brantford - Trust Funds
Brantford Public Library
Brantford Municipal Non-Profit Housing Corporation
John Noble Home
Brant County Health Unit
Brantford Downtown Business Improvement Area
City of Brantford - Financial Information Return
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
PAGE
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CORPORAnON OF THE CITY OF BRANTFORD
Financial Review
(All dollar amounts are in thousands of dollars, except per capita figures and are extracted
from the City of Brantford - Consolidated Financial Statements)
As at December 31 2011 2010 2009 2008 2007
(Nole II
Revenue for current operations
Taxation $117,490 $116,469 $113,365 $109,572 $109,692
Payments in lieu of taxes 3,352 3,319 3,324 3,291 3,227
Ontario grants 55,133 52,574 49,909 62,668 48,664
Other grants 18,861 20,411 5,500 3,728 8,176
Fees and services charges 73,223 71,059 66,683 64,283 60,181
Other 22,460 23,006 23,529 21,974 15,052
Total $290,519 $286,838 $262,310 $265,516 $244,992
Expenditures and Net Appropriations
Current operations $234,118 $226,357 $222,996 $218,923 $199,906
Financing and transfers 43,363
Total $234,118 $226,357 $222,996 $218,923 $243,269
Capital financing during the year $51,450
Capital Expenditures during the year $43,197
Annual Surplus 28,845 34,238 $9,601 $26,358
Accumulated net revenue (surplus)
at the end of the year $9,552
Reserves and Reserve Funds (Note 20) $88,155 $65,839 $61,408 $70,264 $56,084
Net Long Term Liabilities
Total $34,492 $36,667 $15,440 $15,416 $17,047
Per capita 368.31 388.04 165.31 166.99 186.33
Charges for net long term liabilities
Interest and principal payments $4,154 $2,438 $2,401 $2,421 $2,295
Per capita 44.35 25.80 25.71 26.22 25.09
Tax arrears -Total (prior to allowance) $14,070 $13,252 $13,692 $10,288 $9,849
-Per capita 150.24 140.25 146.60 111.44 107.65
-Percentage of current levy 9.01% 8.43% 8.94% 6.84% 7.17%
Additional Information
Population as at December 31 st 93,650 94,493 93,399 92,317 91,487
Area in acres at December 31 st 17,986 17,986 17,986 17,986 17,986
Employees - Continuous full time 1,262 1,212 1,215 1,199 1,185
Employees - Part time 786 687 699 678 632
Number of households 38,876 38,475 38,184 37,983 37,543
Note 1. The information for 2007 is prior to the adoption of full accrual reporting and the recording of tangible
capital assets.
Millard, Rouse & Rosebrugh LLP
Page 1
Cllatlered Accountants
CORPORATION OF THE CITY OF BRANTFORD
Financial Review
(All dollar amounts are in thousands of dollars, except per capita figures and are extracted
from the City of Brantford - Consolidated Financial Statements)
As at December 31 2011 2010 2009* 2008 2007
Current Value Assessment by property class
- taxable assessment upon which Ihe year's
rates of taxation were set
Residential $5,865,430 $5,532,305 $5,218,940 $4,852,397 $4,757,971
Multi Residential 342,099 317,228 290,138 266,240 265,280
Commercial 980,276 884,237 787,433 705,314 690,099
Commercial - vacant 45,868 41,906 39,849 40,564 29,109
Industrial 369,461 353,426 337,496 314,219 252,740
Industrial - vacant 27,989 26,904 24,728 20,982 25,259
Farmland/managed forest 5,332 5,033 5,415 5,439 5,931
Pipeline 19,956 19,253 18,537 17,795 17,526
Tolal $7,656,411 $7,180,292 $6,722,536 $6,222,950 $6,043,915
Tax Ratios
Residential 1.0000 1.0000 1.0000 1.0000 1.0000
Multi-residential 2.1355 2.1355 2.1355 2.1355 2.1355
Commercial 1.9360 1.9360 1.9360 1.9360 1.9360
Industrial 2.6300 2.8678 2.9334 2.9334 2.9842
Farmland/managed forest 0.2500 0.2500 0.2500 0.2500 0.2500
Pipeline 1.7404 1.7404 1.7404 1.7404 1.7404
Total Taxable Assessment
Per Capita $81,756 $75,988 $71,977 $67,408 $66,063
Commercial & Industrial
Assessment as a percentage of
total taxable assessmenI 18.59% 18.20% 17.69% 17.37% 16.50%
Commercial and Industrial Taxes as a
percentage of total taxes levied 39.14% 39.84% 39.56% 39.50% 37.63%
* Year of Reassessment
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 2
CORPORAnON OF THE CITY OF BRANTFORD
Financial Review
(All dollar amounts are in thousands of dollars, except per capita figures and are extracted
from the City of Brantford - Consolidated Financial Statements)
As at December 31 2011 2010 2009- 2008 2007
Rates of Taxation by Property Class (expressed as a percentage of current value assessment)
Residential
For general municipal purposes 1.206192% 1.246413% 1.304363% 1.355951% 1.386460%
For school board purposes 0.231000% 0.241000% 0.252000% 0.264000% 0.264000%
Total 1.437192% 1.487413% 1.556363% 1.619951% 1.650460%
Multi-Residential
For general municipal purposes 2.575823% 2.661715% 2.785467% 2.895633% 2.960785%
For school board purposes 0.231000% 0.241000% 0.252000% 0.264000% 0.264000%
Total
2.806823% 2.902715% 3.037467% 3.159633% 3.224785%
Multi-Residential (new in 2010)
For general municipal purposes 1.809288% 1.869620%
For school board purposes 0.231000% 0.241000%
2.040288% 2.110620%
Commercial
For general municipal purposes 2.335188% 2.413056% 2.525247% 2.625121% 2.684187%
For school board purposes 1.628955% 1.744453% 1.877480% 2.015164% 2.023637%
Total 3.964143% 4.157509% 4.402727% 4.640285% 4.707824%
Commercial - vacant
For general municipal purposes 1.634632% 1.689139% 1.767673% 1.837585% 1.878931%
For school board purposes 1.140269% 1.221117% 1.314236% 1.410615% 1.416546%
Total 2.774901% 2.910256% 3.081909% 3.248200% 3.295477%
Commercial-new construction (new in 2010)
For general municipal purposes 2.335 I88% 2.4 I3056%
For school board purposes 1.330000% 1.430000%
Total 3665188% 3.843056%/
Commercial-new construction-vacant (new in 2010)
For general municipal purposes 1.634632% 1.689139%
For school board purposes 0.931000% 1.001000%
Total 2.565632% 2.690139%
Millard, Rouse & Rosebrugh LLP
Chartered Accounlants
Page 3
CORPORATION OF THE CITY OF BRANTFORD
Financial Review
(All dollar amounts are in thousands of dollars, except per capita figures and are extracted
from the City of Brantford - Consolidated Financial Statements)
As at December 31 2011 2010 2009* 2008 2007
Industrial
For general municipal purposes 3.172285% 3.536448% 3.740652% 3.977547% 4.067042%
For school board purposes 1.930000% 2.421963% 2.596094% 2.796779% 2.821203%
Total 5.102285% 5.958411% 6.336746% 6.774326% 6.888245%
Industrial - vacant
For general municipal purposes 2.220600% 2.475501% 2.618509% 2.585392% 2.643563%
For school board purposes 1.351000% 1.695348% 1.817266% 1.817906% 1.833782%
Total 3.571600% 4.170849% 4.435775% 4.403298% 4.477345%
Industrial-new construction (new in 2010)
For general municipal purposes 3.172285% 3.536448%
For school board purposes 1.330000% 1.430000%
Total 4.502285% 4.966448%
Indnstrial-new construction-vacant (new in 2010)
For general municipal purposes 2.220600% 2.475501%
For school board purposes 0.931000% 1.001000%
Total 3.151600% 3.476501%
Farmland/managed forest
For general municipal purposes 0.301548% 0.311603% 0.326091% 0.338988% 0.346615%
For school board purposes 0.057750% 0.060250% 0.063000% 0.066000% 0.066000%
Total 0.359298% 0.371853% 0.389091% 0.404988% 0.412615%
Pipeline
For general municipal purposes 2.099257% 2.169257% 2.270113% 2.359897% 2.412995%
For school board purposes 1.481629% 1.523928% 1.567229% 1.611911% 1.612154%
Total 3.580886% 3.693185% 3.837342% 3.971808% 4.025149%
* Year of Reassessment
Millard, Rouse & Rosebrugh LLP
Chartered A c c o u n l a n l ~
Page 4
B
MANAGEMENT REPORT
December 31, 2011
The accompanying financial statements are the responsibility of the management of the
Corporation of the City of Brantford. In management's opinion, these financial statements have
been prepared in accordance with Canadian generally accepted accounting principles.
Management has selected accounting principies and methods that are appropriate for the
Corporation's circumstances. Financial statements are not precise since they include certain
amounts based on estimates and judgments. Management has determined such amounts on a
reasonable basis in order to ensure that the financial statements are presented fairly, in all
material respects. The notes to the financial statements and any other supplementary
information presented are consistent with that in the financial statements.
The Corporation maintains systems of internal accounting and administrative controls that are
designed to provide reasonable assurance that the financial information is relevant, reliable, and
accurate, that transactions are properly authorized and that the Corporation assets are properly
accounted for and adequately safeguarded.
The financial statements have been examined by Millard, Rouse and Rosebrugh LLP Chartered
Accountants, the external auditors of the Corporation. The responsibility of the external
is to express their opinion on whether the financial statements are fairly presented, in all material
respects, in accordance with Canadian generally accepted accounting principles.
City Council, through the Finance Committee, is responsible for ensuring that management
fulfills its for financial reporting and internal control. The Finance Committee meets
periodically with management, as well with the external auditors to satisfy itself that each party is
properly discharging its responsibilities with respect to intemal controls and financial reporting.
The Finance Committee also reviews the financial statements and recommends their approval to
City Council. Millard, Rouse and Rosebrugh LLP Chartered Accountants have full and free
access to the Finance Committee, with and without the presence of management.

Ted Salisbury,
Chief Administrative Offi,,,.......--'
August 13, 2012

Catherine Brubacher,
City Treasurer, Director of Finance
August 13,2012
Page 5
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
P.O. Box 367, 96 Nelson Street
Brantford. Ontario N3T 5N3
Telepl1one: (519) 759-3511
Facsimile: (519) 759-7961
INDEPENDENT AUDITORS' REPORT
To the Members of Council, Inhabitants and Ratepayers of
The Corporation of the City of Brantford
We have audited the accompanying consolidated financial statements of the Corporation of the City of Brantford,
which comprise the consolidated statement of financial position as at December 31, 2011, and the consolidated
statements of operations, cash flows and change in net financial assets for the year then ended, and a summary of
significant accounting policies and other explanatory information.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these consolidated financial statements in
accordance with Canadian generally accepted accounting principles, and for such internal control as management
determines is necessary to enable the preparation of consolidated financial statements that are free from material
misstatement, whether due to fraud or error.
Auditors' Responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We
conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require
that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about
whether the consolidated financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
consolidated financial statements. The procedures selected depend on the auditors' judgement, including the
assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and
fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in
the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal
control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness
of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated
financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
OpinIOn.
Opinion
In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of
the Corporation ofthe City ofBrantford as at December 31,20II, and the results of its operations, its changes in net
assets and its cash flows for the year then ended in accordance with Canadian generally accepted accounting
principles.
August 13,2012 CHARTERED ACCOUNTANTS
Licensed Public Accountants
Page 6
CORPORATION OF THE CITY OF BRANTFORD
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
As at December 31
FINANCIAL ASSETS
Cash and short tenn investments (Note 5)
Investments (Note 6)
Taxes receivable
Accounts receivable
Investment in Brantford Energy Corporation (Note 7)
Note Receivable - Brantford Power Inc. (Note 7)
Note Receivable - Brantford Hydro Inc. (Note 7)
TOTAL FINANCIAL ASSETS
LIABILITIES
Accounts payable and accrued liabilities (Note 8)
Deferred revenues - obligatory reserve funds (Note 9)
Vested sick leave (Note 10)
Post employment/retirement benefits (Note 10)
Accrued interest on long tenn liabilities
Landfill closure and post closure liability (Note II)
Net long term liabilities (Note 13)
TOTAL LIABILITIES
NET FINANCIAL ASSETS
NON-FINANCIAL ASSETS
Tangible Capital Assets (net) (Schedule I)
Inventories and prepaid expenses (Note 2)
NET ASSETS
ACCUMULATED SURPLUS (Note 15)
The accompanying notes are an integral part ofthese financial statements.
Millard, Rouse & Rosebrugh LLP
Chartered Accounfants
2011
130,193,396
24,309,917
8,791,019
23,266,133
36,253,735
24,189,168
1,303,335
248,306,703
44,277,160
30,204,664
3,097,198
16,592,464
385,890
14,425,911
34,491,819
143,475,106
104,831,597
693,661,750
13,568,651
707,230,401
812,061,998
812,061,998
2010
117,269,502
28,156,099
7,803,275
16,241,851
35,197,665
24,189,168
1,303,335
230,160,895
38,965,493
30,065,687
3,087,753
15,111,036
400,438
11,085,009
36,667,185
135,382,60I
94,778,294
675,338,696
13,100,141
688,438,837
783,217,131
783,217,131
Page 7
CORPORATION OF THE CITY OF BRANTFORD
CONSOLIDATED STATEMENT OF OPERATIONS
As at December 31 Budget 2011 2010
(Unaudited)
REVENUES
Taxation 121,375,813 120,841,955 119,788,172
User charges (Note 16) 59,830,511 60,982,647 58,762,324
Government Transfers 39,831,593 73,994,745 72,984,650
Rents and concessions 8,246,342 8,161,011 8,208,229
Investment income 1,370,508 2,909,089 2,594,390
Recoveries from other municipalities 2,919,392 4,199,073 4,238,193
Casino revenue 3,500,000 3,354,275 3,365,320
Deferred revenue earned 1,231,047 2,074,023
Provincial Offenses Act and other fines 2,373,050 1,997,451 2,033,119
Licenses and permits 2,215,064 2,081,837 2,054,734
Penalties and interest on taxes 2,100,000 2,155,340 2,102,148
Other (Note 17) 4,324,499 8,610,485 8,632,081
TOTAL REVENUES 248,086,772 290,518,955 286,837,383
EXPENSES
General government 11,007,204 13,272,689 12,652,736
Protection to persons and property 49,401,959 49,238,619 47,610,894
Transportation services 22,739,096 28,944,012 26,875,619
Environmental services 26,449,114 30,799,204 26,648,897
Health services 5,598,021 5,069,585 5,052,746
Social and family services 66,242,646 73,052,824 74,505,181
Recreational and cultural services 22,841,337 23,571,960 22,297,836
Planning and development 5,130,075 5,721,387 6,428,793
Electrical utility services 4,731,579 4,447,327 4,284,045
TOTAL EXPENSES 214,141,031 234,117,607 226,356,747
INCOME BEFORE UNDER-NOTED ITEMS 33,945,741 56,401,348 60,480,636
OTHER INCOME/(EXPENSE)
Contributed tangible capital assets 1,266,426 2,742,906
Loss on disposal of tangible capital assets (987,477) (200,339)
Amortization of tangible capital assets (27,835,430) (28,784,923)
(27,556,481) (26,242,356)
ANNUAL SURPLUS FROM OPERATIONS 28,844,867 34,238,280
ACCUMULATED SURPLUS, BEGINNING OF YEAR 783,217,131 748,978,851
ACCUMULATED SURPLUS, END OF YEAR 812,061,998 783,217,131
The accompanying notes are an integral part ofthese fmancial statements.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 8
CORPORATION OF THE CITY OF BRANTFORD
CONSOLIDATED STATEMENT OF CASH FLOWS
As at December 31 2011 2010
OPERATING
Annual Surplus
Sources (Uses) of Cash:
Taxes receivable
Accounts receivable
Accounts payable and accruals
Contributed (Donated) tangible capital assets
Deferred revenues - obligatory reserve funds
Employee benefits and interest
Landfill closure and post closure liability
Inventories and prepaid expenses
Non cash charges to operations:
Amortization
Loss on disposal of tangible capital assets
Gain on disposal of investments
Cash provided by operating transactions
CAPITAL
Acquisition of tangible capital assets
Proceeds on disposal of tangible capital assets
Cash applied to capital transactions
INVESTING
(lucrease)lDecrease of investments
Proceeds on disposal of investments
(Increase)lDecrease of investment in Brantford Energy Corporation
Cash provided by (applied to) investing transactions
FINANCING
Long term debt issued
Long term debt repaid
Cash applied to financing transactions
Net Change in Cash and Cash Equivalents
Opening Net Cash and Cash Equivalents
Closing Net Cash and Cash Equivalents
The accompanying notes are an integral part ofthesefinancial statements.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
28,844,867 34,238,280
(987,744) 1,066,417
(7,024,282) (2,229,437)
5,311,667 5,164,127
(I,266,426) (2,742,906)
138,977 1,750,826
1,476,325 2,545,425
3,340,902 800,122
(468,510) (5,451,257)
29,365,776 35,141,597
27,835,430 28,784,923
987,477 200,339
(686)
28,822,221 28,985,262
58,187,997 64,126,859
(45,906,478) (71,955,093)
26,943 46,908
(45,879,535) (71,908,185)
3,839,082 961,761
7,786
(I,056,070) (1,133,338)
2,790,798 (I 71 ,577)
400,000 23,000,000
(2,575,366) (1,772,605)
(2,175,366) 21,227,395
12,923,894 13,274,492
117,269,502 103,995,010
130,193,396 117,269,502
Page 9
CORPORATION OF THE CITY OF BRANTFORD
CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS
For the year ended December 31 2011 2010
Annual Surplus 28,844,867 34,238,280
Amortization of tangible capital assets 27,835,430 28,784,923
Contributed (Donated) tangible capital assets (1,266,426) (2,742,906)
Acquisition of tangible capital assets (45,906,478) (71,955,093)
Loss/(Gain) on disposal of tangible capital assets 987,477 200,339
Proceeds on disposal of tangible capital assets 26,943 46,908
Acquisition of inventory and prepaid expense (468,510) (5,451,257)
Increase (Decrease) in Net Financial Assets 10,053,303 (16,878,806)
Net Financial Assets, Beginning of Year 94,778,294 111,657,100
Net Financial Assets, End of Year 104,831,597 94,778,294
The accompanying notes are an integral part ofthese financial statements.
Millard, Rouse & Rosebrugh LLP
Chartered Accounlants
Page 10
r
CORPORAnON OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
The Corporation of the City of Brantford is a Municipality in the Province of Ontario, Canada. It
conducts its operations guided by the provisions of provincial statutes such as the Municipal Act and
related legislation.
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The consolidated financial statements of the Corporation of the City of Brantford (the "City") are
prepared by management in accordance with Canadian generally accepted accounting principles as
recommended by the Public Sector Accounting Board of the Canadian Institute of Chartered
Accountants.
The preparation of financial statements in conformity with Canadian generally accepted accounting
principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial
statements, and the reported amounts of revenues and expenditures during the period. Since precise
determination of many assets and liabilities is dependent upon future events, the preparation of periodic
financial statements necessarily involves the use of estimates and approximations. These have been
made using careful judgement. Actual results could differ from these estimates. Significant aspects of
the accounting policies adopted by the City are as follows:
(a) Reporting Entities
(i) The consolidated financial statements include the assets, liabilities, revenues and expenses, of the
City. The reporting entity is composed of all organizations, committees and local boards
accountable for the administration of their financial affairs and resources to the City and which are
owned or controlled by the City. These consolidated financial statements include:
Brant and Brantford Local Housing Corporation
Brantford Airport Commission
Brantford Downtown Business Improvement Area
Brantford Municipal Non-Profit Housing Corporation
Brantford Police Services Board
Brantford Public Library
John Noble Home
Inter-departmental and inter-organizational transactions and balances between these organizations
have been eliminated.
(ii) Effective January 1, 2002, the City entered into a service agreement with the Brant and Brantford
Local Housing Corporation whereby the Housing Corporation transferred all operations to the City.
The Housing Corporation has retained title to its physical assets in the capacity of bare trustee for
the benefit of the City.
(iii) Non-Consolidated Entities
The following local boards, joint local boards, municipal enterprises and utilities are not
consolidated:
Brant County Health Unit
Millard, Rouse & Rosebrugh LLP
Chartered Accountanls Page 11
CORPORATION OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
(a) Reporting Entities (continued)
(iv) Accounting for Scbool Board Transactions
The taxation, other revenues, expenditures, assets and liabilities with respect to the operations of the
school boards are not reflected in the accumulated surplus of these financial statements.
(v) Trust Funds
Trust funds and their related operations administered by the municipality are not consolidated, but
are reported separately on the Trust Funds statement of continuity and statement of financial
position.
(vi) Brantford Energy Corporation
Brantford Energy Corporation is accounted for on a modified equity basis, consistent with tbe
Canadian generally accepted accounting treatment for government business enterprises. Under the
modified equity basis, the business enterprise's accounting principles are not adjusted to conform
with those of the City, and inter-organizational transactions and balances are not eliminated.
(b) Basis of Accounting
(i) Accrual Basis of Accounting
The consolidated financial statements are prepared using the accrual basis of accounting. The
accrual basis of accounting records revenue as it is earned and measurable. Expenses are
recognized as they are incurred and measurable based upon receipt of goods or services and/or the
creation of a legal obligation to pay.
(li) Non-financial Assets
Non-fmancial assets are not available to discharge existing liabilities and are held for use in the
provision of services. They have useful lives extending beyond the current year, and are not intended
for sale in the ordinary course of operations. The change in non-financial assets during the year,
together with the excess of revenues over expenses, provides the change in net financial assets for the
year.
(li) a) Tangible Capital Assets
Beginning in 2009, The City ofBrantford adopted Public Sector AccountingBoard(PSAB) Section
3150 - Tangible Capital Assets. Under the new PSAB guidelines, tangible capital assets are to be
recorded at their historical cost and amortized over their estimated useful life. Tangible capital
assets are defined as non-financial assets with an estimated useful life greater than I year, held for
use in the production or supply of goods and services, not held for resale, in continuous use, and
valued in excess of an established financial threshold.
The capitalization threshold for general assets is $5,000 and $25,000 for infrastructure assets.
lndividualtangible capital assets with lesser value are expensed and groups ofsimilar assets, such
as library books, fire hoses, or street signs, are recorded as pooled assets based on their year of
acquisition.
Millard, Rouse & Rosebrugh LLP
Chanered Accounlanls
Page 12
CORPORAnON OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31,2011
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
(b) Basis of Accounting (continued)
(Ii) a) Tangible Capital Assets (continued)
Tangible capital assets are recorded at cost which includes amounts directly attributable to the
acquisition, construction, development or betterment of the assets. The cost is amortized on a
straight-line basis over their estimated useful lives as follows:
Buildings
Vehicles:
Transit buses
Vehicles
Computer hardware and software
Other:
Machinery and equipment
Land improvements
Waste, wastewater plants and networks:
Underground networks
Water and wastewater plants and facilities
Transportation:
Roads
Bridges, culverts, etc.
10 - 50 years
12 years
5 - 15 years
4 - 15 years
10 - 20 years
10 - 30 years
50 - 75 years
30 - 100 years
15 -50 years
20 - 40 years
l
Expected useful lives are determined based on experience with the asset. Revisions to the estimates
may be caused by upgrades or renewal expenditures that result in a change in the service level of
the asset or may revise the life expectancy. These estimates and potential impairment ofthe tangible
capital assets are reviewed annually.
During 20 II, the Tangible Capital Asset data was transferred to the JD Edwards (JDE) Accounting
System - Fixed Asset Module. All asset classifications were reviewed as part of the transition and
reclassifications made as required. The JDE Fixed Asset module calculates amortization beginning
in the month the asset is put into service. Assets under construction are not amortized until the asset
is available for productive use.
b) Contribution of Tangible Capital Assets
Tangible capital assets received as contributions are recorded at their fair market value at the date
of receipt.
c) Leases
Leases are classified as capital leases if they transfer substantially all of the benefits and risks
incidental to ownership of property. Leased capital assets are recorded as tangible capital assets.
d) Inventories
Inventories held for consumption are not considered tangible capital assets.
Millard, Rouse & Rosebrugh LLP
Chanered Accounlanls
Page 13
CORPORAnON OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
(b) Basis of Accounting (continued)
(iii) Government Transfers
Government transfers are recognized in the financial statements as revenues in the period in which
events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria
have been met and reasonable estimates of the amounts can be made.
(iv) Deferred Revenues - Obligatory Reserve Funds
Deferred revenues represent developer and user charges, Federal and Provincial gas tax revenue,
Federal and Provincial transit capital funding, move Ontario roads and bridges capital funding, and B-
Home housing program which have been collected, but for which the related services have yet to be
performed. These amounts will be recognized as revenues in the fiscal year the services are performed.
2 INVENTORIES AND PREPAID EXPENSES
Inventories of supplies
Prepaid expenses
Land and rehabilitation costs
2011
290,911
395,535
12,882,205
13,568,651
2010
314,377
243,363
12,542,401
13,100,141
3. CONTRIBUTIONS TO NON-CONSOLIDATED JOINT BOARDS
Further to Note I(a)(iii), the following contributions which are included as an expense on the consolidated
statement of operations were made by the municipality to these boards:
Brant County Health Unit
4. TRUST FUNDS
2011
1,598,141
2010
1,985,013
Trust funds administered by the Municipality amounting to $3,609,467 (2010 - $3,558,987) have not been
included in the consolidated statement of financial position nor have their operations been included in the
consolidated statement of operations.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 14
CORPORAnON OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
5. CASH AND SHORT TERM INVESTMENTS
Short term investments are used by the City to invest excess cash until required to meet the City's current
financial obligations.
2011 2010
Cash
Short term investments
6. INVESTMENTS
30,860,311
99,333,085
130,193,396
27,247,919
90,021,583
117,269,502
L
The total investments of $24,309,917 (2010 - $28,156,099) recorded on the consolidated statement of
financial position at cost, having a market value of$26,557,128 (2010 - $29,573,366) at the end of the year
are comprised of the following:
2011 2010
Canada 2,002,236 3,318,987
Provincial 6,982,889 9,061,428
Municipal - own 2,689,467 2,564,219
Municipal - other 12,635,325 13,204,365
Other 7,100
24,309,917 28,156,099
7. INVESTMENT IN BRANTFORD ENERGY CORPORATION
In compliance with provincial legislation enacted to restructure the electricity industry in Ontario, Council
approved the incorporation of the business of the former Brantford Hydro-Electric Commission ("the
Commission"). Through its 100 per cent interest in Brantford Energy Corporation, the City retains its
interest in the electricity business conducted by Brantford Energy Corporation's wholly-owned subsidiaries,
Brantford Power Inc., Brantford Hydro Inc. and Brantford Generation Inc. The four companies are
incorporated under the Ontario Business Corporations Act. Brantford Power Inc. provides regulated
electricity distribution services, Brantford Hydro Inc. provides fibre optics networks, water heater rental and
sentinel lighting services and Brantford Generation Inc. provides electricity generation.
The notes are payable, interest only, at 6.25% per annum, with principal due February 1,2016. The City has
the option to extend the maturity date for successive five year periods. The City also has the option to
convert the principal sum of the notes into common shares of the corporation at a conversion ratio of $1 00
per common share.
Millard, Rouse & Rosebrugh LLP
Chanered Accountants Page 15
CORPORATION OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
7. INVESTMENT IN BRANTFORD ENERGY CORPORAnON (continued)
The following table provides condensed financial information in respect of the consolidated operations of
Brantford Energy Corporation for the year ended December 31:
As at December 31
Current assets
Non-current assets
Property, plant and equipment
Total Assets
Current liabilities
Long term debt
Long term customer deposits and other liabilities
Post employment benefits
Total Liabilities
Net Equity
2011 2010
30,957,118 33,080,449
11,267,679 14,556,976
74,905,342 73,214,556
117,130,139 120,851,981
15,581,543 17,231,434
55,174,469 54,435,718
9,143,813 13,093,425
976,579 893,739
80,876,404 85,654,316
36,253,735 35,197,665
Results of Operations:
Revenues
Operating expenses
Net Income
The City's investment is comprised of the following:
Equity - Beginning of Year
Common shares
Prior years accumulated net income
Net income for the year
Dividends
Other Comprehensive Income (Loss)
Change in equity for the year
Equity - End of Year
Notes receivable
Net Investment
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
21,101,146
18,101,455
2,999,691
23,895,512
11,302,153
35,197,665
2,999,691
(1,800,000)
(143,621)
1,056,070
36,253,735
25,492,503
61,746,238
20,108,392
17,892,874
2,215,518
23,895,512
10,168,815
34,064,327
2,215,518
(1,050,000)
(32,180)
1,133,338
35,197,665
25,492,503
60,690,168
Page 16
8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
CORPORATION OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
I
I
I
I
I
I
Accounts payable and accrued liabilities are comprised of the following:
Trade payables
Deposits/Unearned revenue
Payable to the provincial and federal government
9. DEFERRED REVENUES - OBLIGATORY RESERVE FUNDS
2011
28,118,705
11,749,075
4,409,380
44,277,160
2010
23,740,291
10,123,669
5,101,533
38,965,493
A requirement ofthe public sector accounting principles ofthe Canadian Institute ofChartered Accountants
is that obligatory reserve funds be reported as deferred revenue. This requirement is in place as provincial
legislation restricts how these funds may be used and under certain circumstances these funds may possibly
be refunded. The balances in the obligatory reserve funds of the City are summarized as follows:
l
I
Development charges
Subdivision contributions
Recreational land (The Planning Act)
Federal gas tax revenues
Provincial gas tax revenues
Provincial roads and bridges capital funding
B-Home Housing Program
Building Code Act
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
2011
16,922,039
2,248,663
292,136
6,361,824
2,925,140
33,722
103,921
1,317,219
30,204,664
2010
15,347,497
2,084,182
267,492
7,899,785
2,733,374
13,627
35,313
1,684,417
30,065,687
Page 17
CORPORATION OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
10. POST EMPLOYMENTIRETIREMENT BENEFITS
The City provides certain employee benefits which will require funding in future periods. Under the sick-
leave benefit plan, unused sick leave can accumulate and employees may become entitled to a cash payment
when they leave the City's employment. The City also has obligations for amounts owing to former
employees under the Workplace Safety and Insurance Board permanent partial disability pension and for
amounts owing under various benefit programs. An actuarial valuation of future liabilities was completed
in May 2009 and forms the basis for the estimated liability reported in these financial statements.
The weighted average assumptions used in the valuation were as follows:
2011 2010
Discount rate 4.00% 5.00%
Average compensation increase 3.30% 3.30%
Healthcare cost increases
Initial rate 6.45% 7.30%
Ultimate rate 4.75% 4.75%
Grading period 3 years 4 years
Post-Employment/Retirement Benefits
Medical, Sick Leave
Dental, Life Gratuity Disability Total Benefits Total Benefits
Insurance Benefits Benefits 20ll 2010
Accrued Benefit End of
Prior Year 21,055,924 3,050,266 905,280 25,011,470 23,646,175
Adjustment to Accrued
Benefit Obligation at
Jan. I (327,229) (327,229)
Unamortized Past
Service Cost 306,046
Accrued Benefit
Obligation at Jan. I 21,055,924 3,050,266 578,051 24,684,241 23,952,221
Current Period
Benefit Cost 973,994 180,334 1,154,328 1,060,376
Retirement
Interest Expense 1,078,559 144,841 27,310 1,250,710 1,207,560
Estimated Benefit
Payment (917,487) (337,686) (63,694) (1,318,867) (1,402,116)
(Gains) Losses 2,002.743 205.534 80.597 2.288,874 193.428
Accrued Benefit
Obligation as at
December 31 24,193,733 3,243,289 622,264 28,059,286 25,011,469
Unrecognized
Gains (Losses) (8,223.533) (146.091) (8,369,624) (6.812.680)
Liability as at
15,970,200 3,097,198 622,264 19,689,662 18,198,789
December 31
The City has established reserves to mitigate the future impact of these obligations, as disclosed in nole 20.
The balance at the end of the year is $3,836,895 (2010 - $3,894,501).
Millard, Rouse & Rosebrugh LLP
Chan.ered Accountants
Page 18
I
I
CORPORAnON OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
11. LANDFILL CLOSURE AND POST CLOSURE LIABILITY
The City operates one primary landfill site, Mohawk Street landfill. The Mohawk site has capacity of
approximately 13,345,000 cubic metres with approximately 7,788,637 cubic metres of capacity left. At
current average fill rates, the site has a remaining operating life of approximately 60 to 70 years.
It is estimated the total cost to close and maintain the Mohawk site and to maintain all other closed phases
is approximately $34,647,444 with $14,425,911 recognized in the financial statements and $20,221,533 to
be recognized as the capacity ofthe Mohawk site is used up. The City has not designated any assets to assist
with the cost of closing and maintaining the landfill sites. Once the Mohawk site has reached full capacity
it is estimated that post-closure activities would continue for approximately 100 years.
12. PENSION AGREEMENTS
The City makes contributions to the Ontario Municipal Employees Retirement System ("OMERS"), which
is a multi-employer plan, on behalf of all permanent, full-time members of its staff. The plan is a defined
benefit plan which specifies the amount ofthe retirement benefit to be received by the employees based on
the length of service and rates of pay. The amount contributed to OMERS for 2011 was $6,984,648 (2010-
$6,062,149) for current and past service.
13. NET LONG TERM LIABILITIES
(a) The balance of the net long term liabilities reported on the consolidated statement of [mancial position is
made up as follows:
Total long term liabilities incurred by the municipality,
including those incurred on behalf of school boards,
other municipalities and municipal enterprises and
outstanding at the end of the year amounted to
2011
34,491,819
2010
36,667,185
(b) The net long term liabilities reported in (a) of this note are payable as follows:
2012 to 2016 After 2016
From benefiting landowners and user rates
From consolidated municipal enterprises
From the County of Brant
Millard, Rouse & Rosebrugh LLP
Chanered Accounlanls
11,199,915
1,055,155
39,351
12,294,421
21,494,447
283,799
419,152
22,197,398
Page 19
CORPORATION OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
13. NET LONG TERM LIABILITIES (continued)
(c) Included in the long term liabilities are the Municipal Non-Profit Housing Corporation mortgages payable
to the Canadian Mortgage and Housing Corporation for the corporation's properties; Beckett Project and
Branlyn Meadows Project. The buildings are pledged as security for the mortgages. The mortgages are
summarized as follows:
Beckett Project
2.65% first mortgage loan to Canada Mortgage and Housing
Corporation, due February 2015, payable in monthly
installments of$19,270 on account of principal and interest
Branlyn Meadows Project
4.37% first mortgage loan to Canada Mortgage and Housing
Corporation, due March 2018, payable in monthly
installments of$10,023 on account of principal and interest
2011
1,619,148
1,396,676
3,015,824
2010
1,805,054
1,455,090
3,260,144
(d) As at December 31, 2011, the City held $2,689,467 (2010 - $2,564,219) of the net long term liabilities
outstanding.
(e) The long term liabilities in (a) issued in the name of the Municipality have received approval of the Ontario
Municipal Board forthose approved on or before December 31, 1992. Those approved after January 1, 1993
have been approved by by-law. The annual principal and interest payments required to service these
liabilities are within the annual debt repayment limit prescribed by the Ministry of Municipal Affairs and
Housing.
14 CHARGES FOR NET LONG TERM LIABILITIES
Total charges for the year for net long term liabilities are as follows:
Principal
Interest
Millard, Rouse & Rosebrugh LLP
Chartered Accounlants
2011
2,575,366
1,578,122
4,153,488
2010
1,772,605
664,906
2,437,511
Page 20
I
CORPORATION OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
r
For the year ended Decemher 31, 2011
15. ACCUMULATED SURPLUS
I
Accumulated surplus consists of the following:
I
2011 2010
For the General Reduction of Taxation:
City - operating fund 617,661 4,122,741
I
Brantford Downtown Business Improvement Area 43,876 34,610
Brantford Municipal Non-Profit Housing Corporation 30,864 29,425
692,40 I 4,186,776
Capital fund balance 23,459,154 30,506,743
Brantford Energy Corporation net investment 61,746,238 60,690,168
Reserves 1,782,829 1,722,188
Reserve Funds 86,372,201 64,116,482
Invested in tangible capital assets 693,661,750 675,338,696
Invested in land inventory 12,882,205 12,542,401
879,904,377 844,916,678
Less: Unfunded liabilities 68,534,780 65,886,323
812,061,998 783,217,131
16. USER CHARGES 2011 2010
User charges are comprised of the following:
Environmental services 7,958,259 7,331,524
General government 4,740,414 4,917,171
Health services 364,129 411,175
Planning and development 427,076 279,664
Protection services 582,633 627,490
Recreation and cultural services 5,957,255 5,836,401
Social and family services 967,348 921,636
Transportation services 4,495,790 4,009,463
Water and sewer 35,489,743 34,427,800
60,982,647 58,762,324
L
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 21
CORPORATION OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
17. OTHER REVENUES
Other revenues received by the City are comprised of the following sources:
2011 2010
Sale of non inventory items
Change in equity in Branrford Energy Corporation
Interest earned on Utility promissory notes
Dividend received from Brantford Energy Corporation
Donations
Transfer from trust funds
Other recoveries and rebates
18. EMPLOYEE COMPENSATION
2,513,799
1,056,070
1,509,022
1,800,000
260,156
141,368
1,330,070
8,610,485
1,306,239
1,133,338
1,593,281
1,050,000
281,341
283,073
2,984,809
8,632,081
The Public Sector Salary Disclosure Act, 1996, requires municipalities to disclose annually the names,
positions, salaries and taxable benefits of employees paid $100,000 or more in 20 II. In 2011 the City of
Brantford had 77 employees paid $100,000 or more in the calendar year. This information was published
in the Brantford Expositor and can also be found on the Ministry of Finance website at:
http://www.fin.gov.on.calen/publ ications/salarydisclosurel2012/munic12a.html
19. OPERATIONS OF SCHOOL BOARDS
Further to Note I(a)(iv), the taxation, other revenues and requisitions and the overlevies (underlevies) of the
school boards are comprised of the following:
Taxation and user charges
Requisitions
Overlevies (underlevies) - end of year
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
2011
38,740,991
38,740,991
2010
40,665,914
40,665,914
Page 22
CORPORATION OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
20. RESERVES AND RESERVE FUNDS
The total balance of reserves and reserve funds of$1 ,782,829 (20 I0 - $1,722,188) and $86,372,201 (2010-
$64,116,482) respectively is made up of the following:
2011 2010
Reserves sel aside for specific purposes by Council:
Library - sick leave 164,938 160,326
Library - other 1,617,891 1,561,862
Total Reserves 1,782,829 1,722,188
Reserve funds set aside for specific purposes by Council:
Replacement of equipment 2,861,139 2,387,630
Sick leave 3,671,957 3,734,175
Insurance 2,099,097 1,754,837
Social housing 6,870,398 6,822,230
Protection services 3,302,918 2,221,063
Transportation 4,340,339 2,500,194
Sanitary Sewer 15,126,471 7,597,720
Waste disposal 2,971,527 3,259,641
Industrial development 2,345,642 2,879,052
Water 22,113,210 16,091,690
Brownfields 1,672,581 1,453,909
Contingencies 3,137,020 2,225,936
Other 15,859,902 11,188,405
Total Reserve Funds 86,372,201 64,116,482
Total Reserves and Reserve Funds 88,155,030 65,838,670
Millard, Rouse & Rosebrugh LLP
Chartered Accountanls
Page 23
CORPORATION OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
21. CONTRACTUAL OBLIGATION - ONTARIO CLEAN WATER AGENCY (OCWA)
In accordance with an operating service agreement between the Municipality and the Ministry of the
Environment, the existing sewage treatment plant is operated by the OCWA. The Municipality is obligated
to meet all operating costs related to the plant.
Included in the Consolidated Statement of Operations are the 2011 charges from the OCWA of$3,409,234
(2010 - $3,574,112). Information received from the OCWA pertaining to the sewage treatment plant
indicated the following:
Accumulated Net Operating Surplus (Deficit) 2011 2010
Balance - Beginning of Year 89,662 (112,270)
Deficit paid to (Surplus refunded by) OCWA (89,662) 112,270
Operating expenditures (3,524,182) (3,372,180)
Payments made by the city 3,498,896 3,461,842
Balance - End of Year (25,286) 89,662
Reserve Fund for Capital Expenditures 2011 2010
Balance - Beginning of Year 110,148 110,062
Interest 281 86
Balance - End of Year 110,429 110,148
The accumulated net operating surplus (deficit) and reserve fund for capital expenditures indicated above
are not reflected in the Consolidated Statement of Financial Position.
22. BUDGET FIGURES
Brantford City Council completes budget reviews for its operating and capital budgets annually. The
approved consolidated operating budgets for 2011 are reported on the statement of operations and are not
adjusted for full accrual accounting. For capital spending, budgets are set for individual projects and funding
for these projects are detennined annually and made by transfers from reserve funds and by the application
of grants or other funds available to apply to capital projects.
23. COMPARATIVE FIGURES
Certain of the prior year's figures, provided for purpose of comparison, have been reclassified to conform
to the current year's statement presentation.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 24
CORPORATION OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
24. CONTINGENT LIABILITIES
Corporation of the City of Brantford
(a) The City has been named as a defendant in an action regarding property development within the City of
Brantford. The amount and nature of the possible outcome is not determinable at this time and as a result
no provision has been made in the financial statements.
(b) The City has been named as a respondent in an attempt to have certain City by-laws set aside. The
amount and nature of the possible outcome is not determinable at this time and as a result no provision has
been made in the financial statements.
(c) An action has been commenced against the City alleging an ongoing duty to consult with aboriginal
persons. The amount and nature of the possible outcome is not determinable at this time and, as a result, no
provision has been made in the financial statements.
(d) Certain claims have been issued against the City related to property expropriation. The amount and
nature of the possible outcome is not determinable at this time and as a result no provision has been made
in the financial statements.
(e) The City is the respondent to an appeal to the Ontario Municipal Board related to land development.
Any settlement (if any) related to this appeal has not been determined and as a result. no provision has been
made in these financial statements.
(I) An action has been commenced against the City related to outstanding costs associated with repair to an
ongoing construction engagement. The amount and nature ofany outcome cannot be determined at this time
and as a result, no provision has been made in these financial statements.
(g) A claim has been filed against the City by an individual. The claim relates to the City's alleged
involvement with a property developer and related corporations. The action is being defended by the City.
(h) A claim has been filed against the City by a corporation. The claim relates to procurement issues with
respect to the Wayne Gretzky Sports Centre project. The action is being defended by the City.
Brantford Energy Corporation
General Liability Insurance
The Company has obtained general liability and enhanced directors and officers insurance coverage from
the Municipal Electric Association Reciprocal Insurance Exchange ("The MEARIE Group") expiring
January I, 2013. The MEARIE Group is an insurance reciprocal whereby all members through the
unincorporated group share risks with each other. Members ofthe MEARIE Group are assessed a premium
deposit at policy execution. Should the group experience losses that are in excess of the accumulated
premium deposits of the members combined with reserves and supplementary insurance, members would
be assessed a supplementary or retro assessment on a pro-rata basis for the years in which the Company was
a member.
As at December 31, 20 II, the Company has not been made aware of any additional assessments.
Participation in MEARIE covers a three year underwriting period which expires on January 1, 2013.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 25
CORPORATION OF THE CITY OF BRANTFORD
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the year ended December 31, 2011
25. CONTRACTUAL OBLIGATIONS AND COMMITMENTS
Wilfrid Laurier University
Through an agreement in 20 II, the City has committed a grant for the development of a new Academic
Centre. The grant in the amount of $1 ,300,000 is to be paid to the University in annual instalments. The
remaining amount will be paid as follows:
$150,000 for years 2012 to 2013, $175,000 for years 2014 to 2017 and $150,000 for the year 2018
St. Joseph's Health Care System
Through an agreement in 2011, the City has committed to subsidize $3,327,683 for the operation of the St.
Joseph's Lifecare Centre until 2014. The remaining amount of annual subsidy will be paid as follows:
$870,996 for years 2012 to 2013, and $714,695 for the year 2014.
Stedman Community Hospice
The City, through a resolution of City Council in 2011, has committed to provide the Stedman Community
Hospice $1 ,200,000. The funds can be used by the Hospice for capital purposes only. The remaining amount
will be paid as follows:
$240,000 for years 2012 to 2015.
Financing Leases
The City has entered into financing leases for various equipment, vehicles, and properties with annual lease
payments as follows:
2012 -1,572,217
2016 - 1,188,634
2013 - 1,419,489 2014 - 1,252,711
2017 to 2025 -10,103,305
2015 - 1,205,116
Branlford Energy Corporation
(a) The Company has contracted Wajax Power Systems (Wajax) to design and build the LFG facilities for
a fixed amount of$13,193,446. In addition, the contract provides for Wajax to provide operation and
maintenance services for a period of ten years beginning with the commercial operations of the
facilities. The Company also has an option to extend the term of these services for an additional ten
years.
(b) The Company has also entered into an agreement with the City allowing the Company access to the
Mohawk Street landfill to install, operate and maintain a landfill gas collection and utilization system.
This agreement expires August 22, 2030.
(c) Smart Meter Initiative
The Province of Ontario has committed to have "Smart Meter" electricity meters installed in 800,000
homes and small businesses throughout Ontario by the end of201O. Smart Meters permit consumption
to be recorded within specific time intervals and specific tariffs to be levied within such intervals.
The Company has installed approximately 37,134 (2010 - 35,255) Smart Meters as of the end of2011
and anticipates having installed a total of37,240 Smart Meters upon completion ofits mass deployment.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 26
CORPORATION OF THE CITY OF BRANTFORD
Tangible Capital Assets - Continuity Schedule SCHEDULE 1
For the year ended Land Machinel1'
Infrastructure
Assets Under 2011 Total 2010 Total
December 31, 2010 Land Improvements Building & Equipment Construction (incl WlP) (incl WIP)
Total Historical Cost:
Balance: Beginning afyear 35,746,622 39,084,553 194,905,118 65,308,594 725,049,991 88,057,983 1,148,152,861 1,077,604,555
Add: Additions during the year 4,789,063 47,359,383 6,317,188 55,807,799 8,961,394 123,234,827 76,501,765
Less: Disposals during the year 24,688 2,623,683 2,117,339 3,164,156 76,061,923 83,991,789 5,953,459
Balance: End of year 35,746,622 43,848,928 239,640,818 69,508,443 777,693,634 20,957,454 1,187,395,899 1,148,152,861
Accumulated Amortization:
Balance: Beginning of year 141,382 19,462,995 120,755,039 33,318,365 299,136,384 472,814,165 447,931,688
Add: Amortization expense 13,930 2,081,007 3,906,861 6,412,038 15,421,594 27,835,430 28,784,923
Less: Accurn amort on disposals 24,688 2,332,475 2,060,600 2,497,683 6,915,446 3,902,446
Balance: End afyear 155,312 21,519,314 122,329,425 37,669,803 312,060,295 493,734,149 472,814,165
Total: NET BOOK VALUE 35,591,310 22,329,614 117,311,393 31,838,640 465,633,339 20,957,454 693,661,750 675,338,696
Millard. Rouse & Rosebrugh LLP
C ~ e r e d Ae<::ounlalll5
Page2?
CORPORATION OF THE CITY OF BRANTFORD
SEGMENTED INFORMATION SCHEDULE 2
Tbe City ofBrantford is a single tier municipality tbat provides a wide range of services to its citizens. Tbe major services cbosen for segmented disclosure are lbose
for wbicb tbe percentage of annual operating expenditures is greater tban 10% of tbe Corporation's total operating expenditures. Tbe revenues and expenditures
reported for eacb segment includes directly attributable amounts as well as internal cbarges and recoveries allocated on a reasonable basis.
A description of eacb major service and lbe activities eacb provide are as follows:
Police Services
The City of Brantford Police service enhances the quality of life for all citizens and responds to their changing needs by ensuring and promoting public safety in
partnersbip with our conununity.
Services provided include preserving peace by preventing crime. providing assistance and encouragement to persons in the prevention of these offences,
apprebending criminals, laying charges, executing warrants and enforcing City of Brantford municipal bylaws.
Social and Family Services
Social and Family services ensures a healtby community byproviding a social infrastructure to the Citizens ofBrantford. Services include general assistance, income
support, employment assistance, childcare, affordable housing and assistance to aged persons.
Transportation Services
The Transportation services department is responsible fortbe safe and efficient movement ofpeople and goods witbin tbe City ofBrantford. Responsibilities include
road construction and maintenance, traffic signals and signs, winter control, transit operation, developing parking and traffic control bylaws, implementation and
maintenance of street ligbting, and management and maintenance of parking garages and lots.
Environmental Services
Environmental services include sanitary sewer system, storm sewer system, waterworks, waste collection, waste disposal and recycling.
Responsibilities include water treatment and maintenance, water distribution, water quality, water conservation, the water pollution control plant, pumping stations,
pollution control, stonn and sanitary sewer maintenance, curbside garbage collection, waste diversion, yard waste management, bousehold hazardous waste day
events and landfill site operations.
Recreation and Cultural Services
This segment includes parks, recreation programs, recreation facilities, golf courses, libraries and cultural services. Responsibilities include management and
provision ofrecreational services, facilities and programs, administration and maintenance ofthe main library and SI. Paul Avenue branch, operation and maintenance
of two public golf courses, preservation of art galleries, museums and tbe Sanderson Centre for lbe Performing Arts.
Page 28
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Millard. Rouse & Rosebrugh LLP
C'1OIrlertd Ao::ou"Uln!i
-
-
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- - -
CORPORATION OF THE CITY OF BRANTFORD
SEGMENTED INFORMATION SCHEDULE 2
For the year ended Police General Social Service & Transportation Environmental Recreational & Other Consolidated
December 31, 201 t Services Assistance Social Housing Services Services Cultural Services Services III 2011
Revenues
Taxation revenues 120,841,955 120,841,955
Grants 1,035,406 22,072,843 23,359,301 4,587,311 4,526,631 18,199,261 213,992 73,994,745
Revenue from other municipalities 527,017 3,112,395 514,049 6,164 39,448 4,199,073
Other revenues [2] 772,277 125,291 5,886,336 7,470,899 40,714,111 7,624,997 24,803,128 87,397,039
Government Business Enterprise 4,365,092 4,365,092
Total Revenues 1,807,683 22,725,151 32,358,032 12,058,210 45,754,791 25,830,422 150,263,615 290,797,904
Expenditures
Salaries, wages and benefits 23,610,781 6,892,286 12,073,476 13,036,937 6,590,056 13,765,180 38,539,765 114,508,481
Materials 1,531,465 466,600 5,423,344 7,346,147 4,278,955 4,284,345 6,692,773 30,023,629
Contracted services 947,569 175,209 17,856,184 7,418,219 11,181,626 2,374,880 8,143,533 48,097,220
External transfers 2,400 21,325,129 5,542,172 123,036 388,168 3,987,473 31,368,378
Amortization 605,788 78,255 1,839,058 7,814,863 11,479,272 3,872,973 2,145,219 27,835,428
Debt servicing 164,414 17,231 1,024,854 101,278 255,797 1,563,574
Other expendirures [3] 2,638,216 1,429,991 1,704,019 1,125,478 7,600,677 2,658,109 (8,600,163) 8,556,327
Total Expenditures 29,336,219 30,367,470 44,602,667 36,758,875 42,278,476 27,444,933 51,164,397 261,953,037
Annual Surplus (Deficit) (27,528,536) (7,642,319) (12,244,635) (24,700,665) 3,476,315 (1,614,511) 99,099,218 28,844,867
[I] Other Services - Includes General Government, Protection Services (excluding Police Services), Health Services, Planning and Development and Utility operation.
[2] Other Revenues - Includes licenses, permits, interest, donations, sale ofequipment, contributed capital assets and publications, gaming revenues and user charges.
[3] Other Expenditures - Includes tax write-offs, rents and financial expenses, inter-functional adjustments, allocation of program support and loss on disposal of
tangible capital assets.
Page 29
Millard. Rouse & Rosebrugh LLP
ChOlrlefOO Aecoul1lalllS
CORPORATION OF THE CITY OF BRANTFORD
SEGMENTED INFORMATION SCHEDULE 2
For the year ended Police General Social Service & Transportation Environmental Recreational & Other Consolidated
December 31, 2010 Services Assistance Social Housing Services Services Cultural Services Services II) 2010
Revenues
Taxation revenues 119,788,172 119,788,172
Grants 1,029,496 21,098,583 23,540,966 6,093,549 7,505,221 10,718,468 2,998,367 72,984,650
Revenue from other municipalities 908,432 2,684,308 598,585 4,606 42,262 4,238,193
Other revenues I2} 2,502,976 60,559 6,046,686 6,469,580 40,260,615 9,066,365 24,185,538 88,592,319
Government Business Enterprise 3,776,619 3,776,619
Total Revenues 3,532,472 22,067,574 32,271,960 12,563,129 48,364,421 19,789,439 150,790,958 289,379,953
Expenditures
Salaries, wages and benefits 22,663,771 6,489,733 11,635,563 12,591,806 6,612,300 13,397,755 36,794,360 110,185,288
Materials 1,375,775 395,868 5,925,576 6,632,738 3,980,049 4.040,380 6,712,952 29,063,338
Contracted services 863,059 177,781 17,275,488 6,899,202 10,383,124 1,760,067 8,823,812 46,182,533
External transfers 6,180 24,917,766 4,686,445 209,627 381,256 3,647,842 33,849,116
Amortization 640,322 73,763 2,636,931 8,508,550 11,540,321 3,213,393 2,171,643 28,784,923
Debt servicing 173,114 21,054 380,100 109,054 308,846 992,168
Other expenditures [3] 2,652,621 1,336,618 1,491,229 730,819 5,083,697 2,609,324 (7,820,001) 6,084,307
Total Expenditures 28,201,728 33,391,529 43,824,346 35,384,169 38,189,218 25,511,229 50,639,454 255,141,673
Annual Surplus (Deficit)
(2.
(11,323,955) (11,552,386) (22,821,040) 10,175,203 (5,721,790) 100,151,504 34,238,280
5e+07)
[1] Other Services - Includes General Government, Protection Services (excluding Police Services), Health Services, Planning and Development and Utility
operation.
[2] Other Revenues - Includes licenses, pennits, interest, donations, sale ofequipment, contributed capital assets andpublications, gaming revenues and user charges.
[3] Other Expenditures - Includes tax write-offs, rents and financial expenses, inter-functional adjustments, allocation of program support and loss on disposal of
tangible capital assets.
Page 30
Millard. Rouse & Rosebrugh LLP
Chartered Accwnlillll$
- -
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
P.O. Box 367, 96 Nelson Street
Brantford, Ontario N3T 5N3
Telephone: (519) 759-3511
Facsimile: (519) 759-7961
INDEPENDENT AUDITORS' REPORT
To the Members of Council,
Inhabitants and Ratepayers of the
Corporation of The City of Brantford
We have audited the accompanying financial statements ofthe trust funds ofthe Corporation ofthe City ofBrantford,
which comprise the statement of financial position as at December 31,2011, and the statement of continuity for the
year then ended, and a summary of significant accounting policies and other explanatory information.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
Canadian generally accepted accounting principles, and for such internal control as management determines is
necessary to enable the preparation of financial statements that are free from material misstatement, whether due to
fraud or error.
Auditors' Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit
in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with
ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the fmancial
statements. The procedures selected depend on the auditors' judgement, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of accounting estimates made by management,
as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinIon.
Opinion
In our opinion, the financial statements present fairly, in all material respects, the financial position ofthe trust funds
of The City Brantford as at December 31, 2011, and the continuity of trust funds for the year then ended in
accordance with Canadian generally accepted accounting principles.
~ L / . 4 a l
August 8, 2012 CHARTERED ACCOUNTANTS
Licensed Public Accountants
Page31
,
CORPORATION OF THE CITY OF BRANTFORD
Trust Funds
STATEMENT OF FINANCIAL POSITION
As at December 31
ASSETS
Current Assets
Cash (Note 2)
Investments - at cost (Note 3)
Municipal - own
Municipal - other
Accrued interest on investments
Inventory
Due from the City of Brantford
LIABILITIES
Accrued accounts payable
FUND BALANCE
2011
1,820,424
1,471,499
98,000
29,513
4,593
185,438
3,609,467
3,609,467
3,609,467
2010
1,568,095
1,646,896
203,000
32,609
4,593
104,120
3,559,313
326
3,558,987
3,559,313
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 32
CORPORATION OF THE CITY OF BRANTFORD
Trust Funds
STATEMENT OF CONTINUITY
For the year eoded December 31, 2011 Cemeteries Dormant Subdivision
Care and Mausoleum Community Subdivision Maintenance University
Total Maintenance Endowment Committees Deficiencies Trust
Balance - Beginning of Year 3,558,987 2,830,489 61,471 44,396 284,640 85,532 15,924
Revenues
Investment income 119,740 112,131 791 595 3,435 1,032 160
Principal deposits received 737,238
Sale of plots/crypts 62,960 62,960
Monument care and maintenance 10,950 10,950
Police Services auction proceeds 5,067
Donations and other revenue 18,297 10,882 7,415
954,252 186,041 11,673 8,010 3,435 1,032 160
Expenditures
Appropriations to other funds:
Current operations 165,025 112,131 16,084
Refund of deposits 725,107
Equipment and services for
residents and staff 13,640
903,772 112,131 16,084
Balance - End of Year 3,609,467 2,904,399 73,144 52,406 288,075 86,564
See accompanying notes
- -
Millard. Rouse & Rosebrugh LLP
Chartered .A1xou<ltanl'
- -
Page 33
CORPORAnON OF THE CITY OF BRANTFORD
Trust Funds
STATEMENT OF CONTINUITY
For the year ended December 31, 2011 Sewer Designated Police Police Services Client Funds
Prepaid Local Property Services Auction Management John Noble Home
Improvements Grants Seized Funds Proceeds Trusteeship Residents General
Balance - Beginning of Year 5,746 48,377 31,201 50,997 49,761 18,535 31,918
Revenues
Investment income 69 584 199 572 172
Principal deposits received 588,022 132,153 17,063
Sale of plots/crypts
Monument care and maintenance
Police Services auction proceeds 5,067
Police Services seized funds
Donations and other revenue
69 584 199 5,639 588,022 132,153 17,235
Expenditures
Appropriations to other funds:
Current operations 23,657 13,153
Refund of deposits 596,157 128,950
Equipment and services for
residents and staff 13,640
23,657 13,153 596,157 128,950 13,640
Balance - End of Year 5,815 48,961 7,743 43,483 41,626 21,738 35,513
See accompanying notes
Millard. Rouse & Rosebrugh LLP
Cl1artered AccQl,lntanli
Page 34
CORPORATION OF THE CITY OF BRANTFORD
Trust Funds
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements ofthe trust funds ofthe Corporation ofthe City of Brantford are the representation
of management prepared in accordance with accounting policies prescribed for Ontario Municipalities by
the Ministry of Municipal Affairs and Housing. Since precise determination of many assets and liabilities
is dependent upon future events, the preparation ofperiodic fmancial statements necessarily involves the use
of estimates and approximations. These have been made using careful judgements.
(a) Basis of Accounting
Capital receipts and income are reported on the accrual basis of accounting. Expenditures are reported on
the accrual basis ofaccounting which recognizes expenditures as they are incurred and measurable as a result
of the receipt of goods or services and the creation of the legal obligation to pay.
(b) Inventory
The inventory ofmausoleumcrypts recorded in the MausoleumEndowment Trust Fund are recorded at cost.
(c) Investments
Premiums or discounts on the purchase of investments are recognized on acquisition.
2. CASH
All cash is invested in an interest bearing bank account, with the exception ofthe Client Funds Management
Trusteeship bank account.
3. INVESTMENTS
Trust fund investments of $1 ,569,499 (20 I0 - $1,849,896) reported on the Statement of Financial Position
at cost, have a fair market value of$I,837,123 (2010 - $1,989,361) at the end of the year.
The investments yield interest rates from 4.25% to 6.75% and have maturity dates ranging from 2012 to
2039.
4. STATEMENT OF CASH FLOWS
A statement of cash flows has not been provided as the information is readily available in the financial
statements provided.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 35
I
I-M
I ~
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
P.O. Box 367, 96 Nelson Street
Branlford, Ontario N3T 5N3
Telephone: (519) 759-3511
Facsimile: (519) 759-7961
INDEPENDENT AUDITORS' REPORT
To the Board Members of
The Public Lihrary Board, Members of Council, Inhabitants and
Ratepayers of the Corporation ofthe City of Brantford
We have audited the accompanying financial statements of the Brantford Public Library Board, which comprise
the statement of financial position as at December 31, 2011, and the statement of operations, statement of
changes in net financial assets and statement of cash flows for the year then ended, and a summary of significant
accounting policies and other explanatory information.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these fmancial statements in accordance
with Canadian generally accepted accounting principles, and for such internal control as management determines
is necessary to enable the preparation of financial statements that are free from material misstatement, whether
due to fraud or error.
Auditors' Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with Canadian generally accepted auditing standards. Those standards require that we
comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether
the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the
risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the
financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made
by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
qualified audit opinion.
Page 36
Basis for Qualified Opinion
In common with many non-profit organizations, the Board derives revenue from donations, the completeness of
which is not susceptible of satisfactory auditing verification. Accordingly, our verification of these revenues was
limited to the amounts recorded by the Board and we were not able to determine whether any adjustments might
be necessary to donation revenues, excess of revenue over expenses, assets and surplus.
Qualified Opinion
In our opinion, except for the effects, if any, of the matter described in the Basis for Qualified Opinion paragraph,
the financial statements present fairly, in all material respects, the fmancial position of the Brantford Public
Library Board as at December 31, 2011 and its statement of operations, statement of changes in net assets and
statement of cash flows for the year then ended in according with Canadian generally accepted accounting
principles.
May 14,2012
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
CHARTERED ACCOUNTANTS
Licensed Public Accountants
Page 37
BRANTFORD PUBLIC LIBRARY BOARD
STATEMENT OF FINANCIAL POSITION
As at December 31
Financial Assets
Cash and sbort term investments
Marketable securities
Accounts receivable
Employee computer purchase loan (Note 2)
Financial Liabilities
Accounts payable and accrued liabilities
Deferred revenue (Note 3)
Vested sick leave payable (Note 4)
Net Financial Assets
Non-Financial Assets
Tangible Capital Assets (Schedule 4)
Total Net Assets
Accumulated Surplus - end of year (Note 5)
2011 2010
1,943,090 1,865,016
7,100
421,632 89,390
6,208 4,613
2,370,930 1,966,119
562,155 186,651
25,946 57,280
164,938 160,326
753,039 404,257
1,617,891 1,561,862
7,655,274 7,535,106
9,273,165 9,096,968
9,273,165 9,096,968
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accounlants
Page 38
BRANTFORD PUBLIC LIBRARY BOARD
STATEMENT OF OPERATIONS
For the year ended December 31
Revenue (Schedule I)
Grants
Other revenue
2011
4,623,720
378,105
5,001,825
2010
4,085,305
356,315
4,441,620
Expenses (Schedule 2)
Salaries and benefits
Building
Other operating expenses
Administrative expenses
Income Before Under-noted Item
Other Income/(Expense)
Amortization of tangible capital assets
Annual Surplus/(Deficit) from Operations
Accumulated Surplus - Beginning of Year
Accumulated Surplus - End of Year
3,127,149 3,036,706
227,751 220,501
204,387 216,332
124,988 124,420
3,684,275 3,597,959
1,317,550 843,661
(1,141,353) (1,203,908)
176,197 (360,247)
9,096,968 9,457,215
9,273,165 9,096,968
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered ACGOuntants
Page 39
BRANTFORD PUBLIC LIBRARY BOARD
STATEMENT OF CHANGES IN NET FINANCIAL ASSETS
For tbe year ended December 31 2011 2010
Annual Surplus/(Deficit) from Operations 176,197 (360,247)
Amortization of tangible capital assets 1,141,353 1,203,908
Acquisition of tangible capital assets (1,261,521) (633,210)
Increase in Net Financial Assets 56,029 210,451
Net Financial Assets - Beginning of Year 1,561,862 1,351,411
Net Financial Assets - End of Year 1,617,891 1,561,862
See accompanying notes Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 40
BRANTFORD PUBLIC LIBRARY BOARD
STATEMENT OF CASH FLOWS
For the year ended December 31
Cash Flows From Operating Activities
Annual Surplus
Non-casb charges to operations:
Amortization
2011
176,197
1,141,353
1,317,550
2010
(360,247)
1,203,908
843,661
Sources (Uses) of Cash:
(Increase)lDecrease in accounts receivable
Increase/(Decrease) in accounts payable aod accrued liabilities
(Increase)lDecrease in employee computer purchase loans
(Increase)lDecrease in deferred revenue
(Increase)lDecrease in vested sick leave
Cash Flows From Investing Activities
Proceeds on disposal of investments
Gain on disposal of investments
(332,242) (40,971)
375,504 (12,295)
(1,595) 725
(31,334) 34,000
4,612 (34,591)
14,945 (53,132)
7,786
(686)
7,100
Cash Flows From Capital Activities
Acquisition of tangible capital assets
Net Increase in Cash and Cash Equivalents
Opening Cash and Cash Equivalents
Closing Cash and Cash Equivalents
(1,261,521)
78,074
1,865,016
1,943,090
(633,210)
157,319
1,707,697
1,865,016
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 41
BRANTFORD PUBLIC LIBRARY BOARD
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements are the representation of management prepared in accordance with Canadian
generally accepted accounting principles prescribed by the Public Sector Accounting Board of the
Canadian Institute of Chartered Accountants.
(a) Measurement
Since precise determination of many assets and liabilities is dependent upon future events, the
preparation of periodic financial statements necessarily involves the use of estimates and
approximations. These have been made using careful judgements.
(b) Basis of Accounting
i) Accrual Basis of Accounting
Expenditures and related sources of financing are reported on the accrual basis of accounting. The
accrual basis of accounting recognizes revenues in the period in which transactions or events
occurred that gave rise to the revenues; expenditures are recognized in the period the goods and
services are acquired and a liability is incurred or transfers are due.
ii) Non-financial assets, Tangible Capital Assets
Non-financial assets are not available to discharge existing liabilities and are held for use in the
provision of services. They have useful lives extending beyond the current year, and are not
intended for sale in the ordinary course of operations. The change in non-financial assets during
the year, together with the income (deficit) from operations, provides the Change in Net Financial
Assets for the year.
Tangible capital assets
Tangible capital assets are recorded at cost, which includes all amounts that are directly
attributable to acquisition, construction, development or betterment of the asset. The cost, less
residual value, of the tangible capital assets are amortized on a straight-line basis over their
estimated useful lives as follows:
Land improvements
Buildings
Building improvements
Machinery and Equipment
Technology Equipment
Books
Furniture and Fixtures
20 years
40 years
10 to 20 years
10 to 20 years
3 to 4 years
7 years
10 years
Contribution of tangible capital assets
Tangible capital assets received as contributions are recorded at their fair value at the date of
receipt, and that fair value is also recorded as revenue. Similarly, transfers of assets to third
parties are recorded as an expense equal to the net book value of the asset as of the date of transfer.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 42
BRANTFORD PUBLIC LIBRARY BOARD
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
1. SUMMARY OF SIGNiFICANT ACCOUNTING POLICIES (continued)
(c) Reserves
Reserves are established by the Board for specific expenditures as follows:
a} Grant Opportunity - To provide funds to supplement those received through certain grants.
b} New Media - To provide funds to replace damaged and worn out stock and to assist in the
introduction of new media.
c} Equipment - To provide funds for replacement of library equipment.
d} Automated Equipment - To provide funds to upgrade the Information System.
e} Sick Leave - To provide funds for sick leave as described in Note 4.
f) Material Acquisition - To provide funds for material acquisition commitments of the current
year.
(d) Branlford Public Library Trust
In 1993, the Board established the Brantford Public Library Trust. The objectives of the Trust are
to enhance book collections and user access, to fund capital purchases and to match funds for
certain programs from time to time as established by the Board.
The activities of the Trust are to be carried out through two funds. The Endowment Fund is to
include all monetary gifts and bequests. The Special Purpose Fund is to include all monetary gifts
and bequests for which the donor has, as a condition, required the gift or bequest to be used for
specific purposes. To date, no donations have been received in this fund.
Income earned in the Special Purpose Fund will be added to the capital of the Endowment Fund,
unless such an addition contravenes any condition made by a donor to the Special Purpose Fund.
(e) Revenue Recognition
Grants, service charges and other revenues are recognized in the year of receipt. Revenue relating
to specified expenditures not yet incurred is recorded as deferred revenue and recognized when the
specified expenditure is made.
2. EMPLOYEE COMPUTER PURCHASE LOANS
The Library offers its employees loans to purchase home computers. These loans are to be repaid over a
two year period from the date of the loan. $4,988 of the loans outstanding are expected to be repaid in
2012.
3. DEFERRED REVENUE
Health communities grant
Lost book recovery
Donation
Mohawk College
Other
Millard, Rouse & Rosebrugh LLP
Chanered Accountants
2011
14,752
11,194
25,946
2010
33,614
15,032
4,003
4,631
57,280
Page 43
BRANTFORD PUBLIC LIBRARY BOARD
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
4. LIABILITY FOR VESTED SICK LEAVE BENEFITS
Under the sick leave benefit plan, unused sick leave can accumulate and employees may become entitled
to a casb payment wben they leave the library's employment. The liability for these accumulated days, to
the extent that they have vested and could be taken in cash by an employee on tennination, amounted to
$164,938 (2010 - $160,326) at the end of the year. An amount of$IO,522 (2010 - $49,092) was paid to
employees who left the library during the year. A reserve has been established to provide for this past
service liability. The balance at the end of the year is $164,938 (2010 - $160,326). Anticipated payments
over the next five years to employees who are eligible to retire are as follows:
5.
2012
2013
2014
2015
2016
ACCUMULATED SURPLUS
Accumulated Surplus consists of the following:
Invested in tangible capital assets
Reserve Funds
Endowment Fund
Operations
Balance- End of Year
16,640
6,238
2011
7,655,274
1,566,827
216,002
(164,938)
9,273,165
2010
7,535,106
1,508,898
213,290
(160,326)
9,096,968
6. PENSION AGREEMENTS
The Library makes contributions to the Ontario Municipal Employees Retirement Fund (OMERS), which
is a multi-employer plan, on behalf of 42 members of its staff. The plan is a defined benefit plan which
specifies the amount of the retirement benefit to be received by the employees based on the length of
service and rates of pay.
The amount contributed to OMERS for 2011 was $157,712 (2010 - $129,765) for current service.
7. COMMITMENTS
The Library has committed to certain expenditures relating to the replacement of their HVAC system.
Funds will be transferred out of reserves when related commitments become due.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 44
BRANTFORD PUBLIC LIBRARY BOARD
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
8. FINANCIAL INSTRUMENTS
Fair Value
Tbe fair value of fmaneial instruments, sucb as casb and sbort-term investments, accounts receivable and
accounts payable, are determined to approximate their recorded values. The fair value of marketable
securities is based on quoted market values as at year end.
Credit Risk
Tbe Library's credit risk relates to its accounts receivables. Tbe risk of significant loss is considered
remote.
9. BUDGET AMOUNTS
The Library board budget is developed in accordance with the City of Brantford budget process. The
budget is set and approved, wbereby all costs are anticipated to be expended during tbe fiscal year. The
budget figures presented in tbe financial statements bave been adjusted to reflect tbe accrual basis of
reporting and consequently, all budget amounts related to non-financial asset expenditures bave been
removed. The Brantford Public Library Board bas operated within its 2011 approved budget.
10. CAPITAL MANAGEMENT
Tbe Library's objective in managing its capital is to maintain fmancial stability in order to safeguard its
ability to continue to provide access to knowledge, literacy and leisure pursuits to its members.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 45
L
BRANTFORD PUBLIC LffiRARY BOARD
SCHEDULE OF REVENUE SCHEDULE 1
Budget Actual Actual
For the year ended December 31 2011 2011 2010
(unaudited)
(Note 9)
Grants
City of Brantford- Operations 3,899,155 3,899,155 3,889,973
City of Brantford- Capital- HVAC 500,000
Ministry of Culture- Operating 150,751 150,751 150,751
Ministry of Culture- $15M Fund 2,500
Ministry of Tourism and Culture
- Internet Connectivity 5,200 4,006 6,534
- Capacity Building Grant 11,237 5,611
Ministry of Government Services- Service Ontario 3,000 2,000
Ministry of Health Promotion- Healthy Living 33,614 3,636
Ministry of Training- Summer Career 14,400 6,470 6,047
Human Resources & Skills Development Canada
- Summer Career Placement 5,600 5,028 5,028
- Young Canada Works 14,000 10,459 13,225
4,089,106 4,623,720 4,085,305
Other Revenue
Fines 79,000 84,326 84,779
Cards 2,000 1,771 1,954
Books sold, lost, damaged or discarded 15,032 13,622
Photocopier and reader printer 18,000 18,886 17,506
Contract services 178,047 180,851 172,905
Sundry 3,400 15,584 9,953
Interest earned- FundlReserve 5,000 25,508 15,401
Donations- operating 15,000 6,421 15,576
Meeting- rental space 11,000 8,399 10,429
Non-residence fees 16,000 12,696 13,320
Partnerships 8,631 870
327,447 378,105 356,315
Total Revenue 4,416,553 5,001,825 4,441,620
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 46
BRANTFORD PUBLIC LffiRARY BOARD
SCHEDULE OF EXPENSES SCHEDULE 2
Budget Actual Actual
For the year ended December 31 2011 2011 2010
(unaudited)
(Note 9)
Salaries and Benefits
Salaries
Staff salaries 2,615,602 2,584,690 2,465,136
Read-On Staff 34,300 39,926 39,102
Employee benefits 531,371 492,011 483,376
Sick leave payment 10,522 49,092
3,181,273 3,127,149 3,036,706
Building
Light, heat, water 126,600 105,743 112,708
Repairs and maintenance 70,300 44,671 45,516
Security 40,200 51,714 36,654
Insurance 28,000 25,623 25,623
265,100 227,751 220,501
Otber Operating Expenses
Automated services 120,400 140,422 152,706
Internet connectivity 30,200 27,634 27,892
Reader printer 2,900 2,834 3,543
New equipment purchases 19,300 6,460 5,827
Programming 9,400 10,542 12,211
Photocopier rental and supplies 6,500 6,988 5,309
Book recoveries 7,100 7,270 6,899
Book transportation 2,800 2,237 1,945
198,600 204,387 216,332
Administrative Expenses
Stationary and software 9,700 7,874 10,267
Communications 14,000 10,537 10,455
Postage and freight 6,500 8,243 7,463
Professional fees 26,400 40,217 41,746
Memberships and staff training 18,700 16,394 19,030
Marketing and publicity 30,100 33,369 28,023
Volunteer and miscellaneous 11,300 8,354 7,436
116,700 124,988 124,420
3,761,673 3,684,275 3,597,959
Millard, Rouse & Rosebrugh LLP
Page 47
Chartered ACCQuntants
BRANTFORD PUBLIC LIBRARY BOARD
SCHEDULE OF CONTINUITY OF RESERVES AND TRUST SCHEDULE 3
For the year ended December 31, 2011
Reserves
Balance- Beginning of Year
Transfers from Operations
Transfers to Operations
Balance- End of Year
For the year ended December 31, 2011
Reserves
Balance- Beginning of Year
Transfers from Operations
Transfers to Operations
Balance- End of Year
For the year ended December 31, 2011
Brantford Public Library Trust
Balance- Beginning of Year
Transfers from Operations
Transfers to Operations
Balance- End of Year
Grant
Opportunity
116,852
6,486
(5,000)
118,338
Automated
Equipment
511,711
75,883
587,594
New
Media
58,336
10,742
69,078
Sick Leave
Reserve
(Note 4)
160,326
15,134
(10,522)
164,938
Equipment
587,708
76,851
(112.120)
552,339
Material
Acquisition
73,965
74,540
(73,965)
74,540
Endowment
Fund
213,290
2,712
216,002
I
l
I
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 48
BRANTFORD PUBLIC LffiRARY BOARD
SCHEDULE OF TANGIBLE CAPITAL ASSETS SCHEDULE 4
Land Building Machinery &
Land Improvements Building Improvements Equipment 2011 Total 2010 Total
Cost
Balaoce- Beginning of Year 638,133 1,376 1,445,667 7,416,031 6,654,169 16,155,376 15,916,865
Add: Additions during the year 571,360 690,161 1,261,521 633,210
Less: Disposals during the year 526,684 526,684 394,699
Balance- End of Year 638,133 1,376 1,445,667 7,987,391 6,817,646 16,890,213 16,155,376
Accumulated Amortization
Balaoce- Beginning of Year 1,376 855,421 4,004,083 3,759,390 8,620,270 7,811,061
Add: Amortization during the Year 36,142 387,936 717,275 1,141,353 1,203,908
Less: Accumulated Amortization on
Disposals 526,684 526,684 394,699
Balance- End of Year 1,376 891,563 4,392,019 3,949,981 9,234,939 8,620,270
Net Book Value of
Tangible Capital Assets 638,133 554,104 3,595,372 2,867,665 7,655,274 7,535,106
Millard. Rouse & Rosebrugh LLP
Charte<eod Ac<:ooIl\all1S
-
Page 49
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
P.O. Box 367, 96 Nelson Street
Brantford, Ontario N3T 5N3
Telephone: (519) 759-3511
Facsimile: (519) 759-7961
INDEPENDENT AUDITORS' REPORT
To the Chair and Members of the
Brantford Municipal Non-Profit Housing Corporation
We have audited the accompanying fmancial statements of Brantford Municipal Non-Profit Housing
Corporation, which comprise the statement of financial position as at December 31, 20 II, the statement of
changes in net assets, the statements of operations of Beckett Project - Shelter, Beckett Project - Non-Shelter, and
Branlyn Meadows Project - Shelter, the statement of replacement reserve funds, and a summary of significant
accounting policies and other explanatory information. The financial statements have been prepared by
management of Brantford Municipal Non-Profit Housing Corporation based on the financial reporting provisions
of the Ontario Ministry of Municipal Affairs and Housing.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation of these financial statements in accordance with the financial
reporting provisions of the Ontario Ministry of Municipal Affairs and Housing, and for such internal control as
management determines is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
Auditors' Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with Canadian g e ~ e r a l l y accepted auditing standards. Those standards require that we
comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether
the fmancial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the
risks of material misstatement of the financial statements, whether due to fraud or error. ill making those risk
assessments, the auditor considers internal control relevant to the entity's preparation of the financial statements
in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of accounting estimates made by
management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opllllon.
Opinion
ill our opinion, the financial statements of Brantford Municipal Non-Profit Housing Corporation for the year
ended December 31, 20 II, are prepared, in all material respects, in accordance with the financial reporting
provisions of the Ontario Ministry of Municipal Affairs and Housing.
Page 50
Basis of Accounting and Restriction on Distribution and Use
Without modifying our opinion, we draw atteution to Note I to the froancial statements, which describes the
basis of accounting. Tbe financial statements are prepared to assist Brantford Municipal Non-Profit Housing
Corporation to comply with the froancial reporting provisions referred to above. As a result, tbe financial
statements may not be suitable for another purpose. Our report is intended solely for the Directors of Brantford
Municipal Non-Profit Housing Corporation, the service manager, and the Ontario Ministry of Municipal Affairs
and Housing and should not be distributed or used by parties other than the Directors of Brantford Municipal
Non-Profit Housing Corporation, the service manager, and the Ontario Ministry of Municipal Affairs and
Housing.
April 25, 2012
Millard, Rouse & Rosebrugh LLP
Chartered Accounlants
CHARTERED ACCOUNTANTS
Licensed Public Accountants
Page 51
BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION
STATEMENT OF FINANCIAL POSITION
As at December 31 2011 2010
ASSETS
Current Assets
Accounts receivable - rent
Prepaid expenses
Investments (Market value - $873,677; 2010 - $847,644)
Property, Plant and Equipment (Note 2)
LIABILITIES
Current Liabilities
Accounts payable and accrued expenses
Due to City of Brantford
Prepaid rent
Due to Service Manager - City of Brantford
Current portion of long term liabilities (Note 3)
Long Term Liabilities (Note 3)
Replacement Reserve Funds (Note 4 and Page 57)
Contributed Surplus
Net Assets - Page 53
Approved on behalf of the Board
.................................................. Director
.................................................. Director
5,797 9,962
12,393 12,573
886,458 860,989
904,648 883,524
3,408,736 3,653,056
4,313,384 4,536,580
8,614 9,394
347,620 530,168
5,295 7,535
134,430 9,714
251,827 244,304
747,786 801,115
2,763,997 3,015,840
377,825 297,288
384,895 384,895
38,881 37,442
3,565,598 3,735,465
4,313,384 4,536,580
See accompanying notes Millard, Rouse & Rosebrugh LLP
Chartered ACCQuntants
Page 52
BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION
STATEMENT OF CHANGES IN NET ASSETS
For tbe year ended December 31
Balance - Beginning of Year
Adjust for prior year settlement - Branlyn
Excess of Revenue over Expenses (Expenses over Revenue)
Beckett Project - Sbelter
Branlyn Meadows Project - Shelter
Balance - End of Year
2011
37,442
1,439
38,881
2010
44,768
(6,594)
2,739
(3,471)
37,442
See accompanying noles
Millard, Rouse & Rosebrugh LLP
Chartered Accounlanls
Page 53
BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION
STATEMENT OF OPERATIONS - BECKETT PROJECT - SHELTER
Budget Actual Actual
For the year ended December 31 2011 2011 2010
(unaudited)
Revenue
Federal subsidies 86,367 86,367 86,367
Service manager subsidies 53,224 53,220 52,367
r
Current year subsidy adjustment (29,635) (27,990)
Rental - Market tenants 371,054 175,374 175,590
Rental - RGI tenants 211,772 203,430
Other revenue 8,745 8,747 14,100
519,390 505,845 503,864
Expenses
Amortization - net 137,564 137,570 132,615
Taxes paid on city owned property 73,000 72,567 71,878
Insurance 9,300 9,332 9,035
Interest on long term liability 33,553 33,245 38,323
Legal and audit 3,600 2,875 2,790
Office administration 4,540 4,805 3,830
Repairs and maintenance 109,076 110,547 104,037
Replacement reserve 35,654 35,654 34,829
Utilities 98,500 78,987 87,185
Wages and benefits 14,603 20,263 16,603
519,390 505,845 501,125
Excess of Revenue over Expenses - Page 53 2,739
See accompanying notes Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 54
BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION
STATEMENT OF OPERAnONS - BECKETT PROJECT - NON- SHELTER
For the year ended December 31
Revenue
Contribution from Municipality
Expenses
Insurance
Interest on long term liability
Legal and audit
Repairs and maintenance
Utilities
Amortization
Excess of Revenue over Expenses
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
2011
129,988
2,559
11,681
1,010
24,841
41,563
48,334
129,988
2010
149,927
2,477
13,465
980
36,735
49,676
46,594
149,927
Page 55
BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION
STATEMENT OF OPERAnONS - BRANLYN MEADOWS PROJECT - SHELTER
Budget Actual Actual
For the year ended December 31 2011 2011 2010
(unaudited)
Revenue
Service manager subsidy 135,852 135,853 151,688
Current year subsidy adjustment 15,167 (14,941)
Rental - Market tenants 111,000 52,669 62,075
- RGI tenants 40,671 48,941
Other revenue 1,500 2,589 5,175
248,352 246,949 252,938
Expenses
Amortization - net 58,415 58,416 55,945
Taxes paid on city owned property 37,933 38,629 37,372
Insurance 3,300 3,161 3,060
Interest on long term liability 61,863 61,500 64,128
Legal and audit 1,200 1,152 1,120
Bad debts and collection costs 4,800 9,472 4,354
Office administration 400 370 370
Repairs and maintenance 59,117 50,824 68,778
Replacement reserve 13,452 13,452 13,201
Utilities 2,250 1,669 2,629
Wages and benefits 5,622 6,865 5,452
248,352 245,510 256,409
Excess of Revenue over Expenses - Page 53 1,439 (3,471)
See accompanying notes Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 56
BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION
STATEMENT OF REPLACEMENT RESERVE FUNDS
For the year ended December 31
Beckett Project
2011 2010
Balance - Beginning of Year
Provision from operations (Note 4)
Provision grant - SHRRP
Interest
Repairs and maintenance expenditure
Balance - End of Year
Branlyn Meadows Project
Balance - Beginning of Year
Provision from operations (Note 4)
Provision grant - SHRRP
Provincial energy grants
Interest
Repairs and maintenance expenditure
Balance - End of Year
Total
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
182,864 493,410
35,654 34,829
263,379 35,617
16,925 22,336
(233,075) (403,328)
265,747 182,864
114,424 101,896
13,452 13,201
21,164 104,911
3,615 50,470
8,545 7,144
(49,122) (163,198)
112,078 114,424
377,825 297,288
Page 57
L
BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
Brantford Municipal Non-Profit Housing Corporation is incorporated as a not-for-profit organization without
share capital. The main purpose of the Corporation is to provide affordable housing to residents of Brantford and
Brant County.
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(a) Basis of Accounting
These financial statements have been prepared in accordance with the significant policies set out
below to comply with reporting requirements of the Ministry of Municipal Affairs and Housing.
The basis of accounting used in these financial statements materially differs from Canadian
generally accepted accounting principles because:
(i) Amortization is provided on the Branlyn Meadows Project land, building, and furnishings and the
Beckett Project building at a rate equal to the annual principal reduction of the mortgage rather
than estimated useful life of the specific asset. Also, the Branlyn Meadows Project land is
considered to have a limited life.
(ii) Property, plant and equipment purchased after their initial project construction are funded from
and charged against Replacement Reserve Funds rather than being capitalized on the statement of
financial position and amortized over their estimated useful lives.
(iii) Transfers to Replacement Reserve Funds are accounted for on the statement of operations, rather
than as an inter-fund transfer in the statement of changes in net assets.
(iv) Financial instruments are recorded at their historical cost unless there is evidence of a permanent
impainnent.
(b) Measurement
Financial statements are based on representations that may require estimates to be made in
anticipation of future transactions and events and include measurement that may, by their nature,
be approximations.
(c) Income Recognition
Revenue and expenses are recognized utilizing the accrual method whereby revenue is recorded
when earned and expenses are recorded when incurred.
(d) Investments
The investments are held with Phillips, Hager & North in accordance with the Social Housing
Reform Act. Investments are stated at the lower of cost and market value, when a decline in market
value is considered permanent in nature.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 58
BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT'D)
(e) Property, Plant and Equipment and Amortization
Beckett Project - Property, plant and equipment are stated at historical cost. Amortization on
furnishings is calculated on a straight line basis over ten years. Building amortization is provided
for in the accounts in annual amounts equal to the principal repayments on the mortgage during the
year.
Branlyn Meadows Project - Property, plant and equipment are stated at historical cost.
Amortization is provided for in the accounts in annual amounts equal to the principal mortgage
repayments during the year.
(I) Contributed Surplus
The Corporation purchased land from the Corporation of the City of Brantford which in turn
granted the total purchase price to the Corporation. The total amount of costs related to the
purchase of the land has been credited to contributed to surplus.
2. PROPERTY PLANT AND EQUIPMENT
Cost
Accumulated
Amortization
Net Book Value
2011
Net Book Value
2010
Beckett Project
Land
Building
Furnishings
Branlyn Meadows Project
Land
Building
Furnishings
Total
384,895 384,895 384,895
5,940,047 4,320,511 1,619,536 1,805,442
53,445 53,445
6,378,387 4,373,956 2,004,431 2,190,337
490,126 155,311 334,815 348,744
1,537,778 487,224 1,050,554 1,094,256
27,588 8,652 18,936 19,719
2,055,492 651,187 1,404,305 1,462,719
8,433,879 5,025,143 3,408,736 3,653,056
Millard, Rouse & Rosebrugh LlP
Chartered Accountants
Page 59
BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
3. LONG TERM LIABILITIES
Beckett Project
2.65% first mortgage loan to Canada Mortgage Housing
Corporation, due February 2015, payable in monthly installments of
$19,270 on account of principal and interest
Branlyn Meadows Project
4.37% first mortgage loan to Canada Mortgage and Housing
Corporation, due March 2018, payable in monthly installments of
$10,023 on account of principal and interest
Less: current portion
2011
1,619,148
1,396,676
3,015,824
251,827
2,763,997
2010
1,805,054
1,455,090
3,260,144
244,304
3,015,840
The corporation's land and buildings are pledged as security on the mortgages. Minimum principal
repayment requirements on the mortgages are as follows, assuming the mortgages will be refinanced at
similar rates on maturity:
2012 -
2013 -
2014 -
2015 -
2016 -
4. REPLACEMENT RESERVE FUNDS
251,827
259,660
267,688
275,980
283,618
In accordance with the terms of agreements with Canada Mortgage and Housing Corporation and the
Ministry of Municipal Affairs and Housing, the Corporation is required to establish a separate
replacement reserve fimd and to account for these funds, including interest. The use of these funds is
restricted to the repair and replacement of specific items as permitted by the Ministry of Municipal'
Affairs and Housing. The annual contribution for these projects made as directed by the Ministry of
Municipal Affairs and Housing is:
Beckett Project
Branlyn Meadows Project
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
35,654
13,452
Page 60
BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 20ll
5. RELATED PARTY TRANSACTIONS
The Board of Directors of the Corporation consists of Brantford City Council appointees to the Social
Services Sector Committee. Upon dissolution, after the payments of its liabilities, the Corporation's
remaining property shall be distributed to, or disposed of, by the City of Brantford.
All financial transactions are made on behalf of the Brantford Municipal Non-Profit Housing
Corporation by the City of Brantford. Additionally, the staff of the City of Brantford perform all the
management functions of the Corporation.
6. STATEMENT OF CHANGES IN FINANCIAL POSITION
A statement of changes in financial position is not required for Ministry of Municipal Mfairs and
Housing reporting purposes.
7. EMPLOYEE COMPENSATION
As required by the Public Sector Salary Disclosure Act, 1996, no employees were paid a salary of
$100,000 or more in 2011 by the Brantford Municipal Non-Profit Housing Corporation.
8. FINANCIAL INSTRUMENTS
Fair Value
The fair value of financial instruments, such as cash and bank, investments, accounts receivable,
accounts payable and mortgages payable are detennined to approximate their recorded values.
Interest Rate Risk
The Corporation's interest rate risk relates to the refinancing of the Corporation's two mortgages and is
dependant on the available interest rates at the time of renewal.
Credit Risk
The Corporation's credit risk relates to its accounts receivable. The risk of significant loss is considered
remote.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 61
BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT AND OTHER LONG TERM
LIABILITIES
SHELTER AND NON-SHELTER
SCHEDULE I
For the year ended December 31,2011
Property, Plant and Equipment and Long
Term Liabilities
Beckett Project
Property, plant and equipment - at cost
Less: Accumulated amortization
Net Book Value
Less: Contributed surplus
Less: Recovery of interest at refmancing
Long Term Liability
Branlyn Meadows Project
Property, plant and equipment - at cost
Less: Accumulated amortization
Net Book Value
Less: Interest equity on escrow fund
Long Term Liability
Shelter
4,720,006
(3,236,727)
1,483,279
(284,822)
(287)
1,198,170
2,055,492
(651,187)
1,404,305
(7,629)
1,396,676
Non-Shelter
1,658,381
(1,137,229)
521,152
(100,073)
(l0!)
420,978
Total
6,378,387
(4,373,956)
2,004,431
(384,895)
(388)
1,619,148
2,055,492
(651,187)
I,404,305
(7,629)
1,396,676
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 62
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
P.O". Box 367, 96 Nelson Street
Branlrord. Ontario N3T 5N3
Telephone: (519) 759-3511
Facsimile: (519) 759-7961
INDEPENDENT AUDITORS' REPORT
To the Chair and Members of the
John Noble Home Committee of Management
We have audited the accompanying financial statements of John Noble Home which comprise the statement of
financial position as at December 31, 20 II, and the statements of operations and accumulated surplus, change in
net financial assets and cash flows for the year then ended, and a summary of significant accounting policies and
other explanatory information.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with Canadian generally accepted accounting principles, and for such internal control as management determines
is necessary to enable the preparation of financial statements that are free from material misstatement, whether
due to fraud or error.
Auditors' Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with Canadian generally accepted auditing standards. Those standards require that we
comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether
the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditors' judgement, including the assessment of the
risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the
financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made
by management, as well as evaluating tbe overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion.
Opinion
In our opinion, the fmancial statements present fairly, in all material respects, the financial position of John
Noble Home as at December 31, 20 II, and the results of its operations, its change in net financial assets and its
cash flows for the year then ended in accordance with Canadian generally accepted accounting principles.
June 22,2012
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CHARTERED ACCOUNTANTS
Licensed Public Accountants
Page 63
JOHN NOBLE HOME
STATEMENT OF FINANCIAL POSITION
As at December 31 2011 2010
FINANCIAL ASSETS
Cash and bank
Accounts receivable - Residents
- Otber (Note 2)
- Province of Ontario
- Province of Ontario - Geared to Housing Project
Due from City of Brantford - Capital and special funding
Due from County of Brant - Capital and special funding
LIABILITIES
Accounts payable and accrued liabilities
Due to City of Brantford - Operating
Due to County of Brant - Operating
Due to Province - Funding
Deferred revenue - special projects
NET FINANCIAL ASSETS
NON-FINANCIAL ASSETS
Tangible Capital Assets
Inventory
Prepaid expenses
TOTAL NET ASSETS
ACCUMULATED SURPLUS
401,778 293,622
345,596 319,520
251,946 193,852
102,866
3,464 13,464
152,730 136,336
128,351 125,135
1,386,731 1,081,929
1,355,178 979,196
48,243 4,090
23,977 2,491
135,655
51,148 51,148
1,478,546 1,172,580
(91,815) (90,651)
17,912,466 15,631,463
56,858 56,878
34,957 33,773
18,004,281 15,722,114
17,912,466 15,631,463
17,912,466 15,631,463
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountanls
Page 64
JOHN NOBLE HOME
STATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS
Budget Actual Actual
For the year ended December 31 2011 2011 2010
(unaudited)
Revenue
Province of Ontario 8,906,503 9,156,498 8,903,263
City of Brantford - operations 1,411,956 1,463,528 1,363,718
- capital and special funding 2,222,084 1,290,428
County of Brant - operations 557,299 577,679 527,709
- capital and special funding 853,231 499,343
Residents 150,000 221,981 196,210
Sundry receipts (8,000) 11,837 40,488
Estate recoveries 17,642
Bell Lane Terrace (Page 72) 356,367 216,715
11,017,758 14,863,205 13,055,516
Expenses
Medical nursing services (Page 73) 6,046,228 6,369,071 6,157,470
Dietary services (Page 73) 1,138,012 1,242,093 1,135,833
Program and support services (page 73) 494,221 525,836 484,853
Housekeeping services (page 74) 653,291 709,171 659,971
Laundry services (page 74) 262,078 264,161 252,154
General, Administrative
and Human resources (page 74) 884,284 920,148 887,978
Building and maintenance (page 75) 1,122,274 1,178,069 1,120,481
Raw food and supplements 417,370 440,811 427,732
Bell Lane Terrace (page 72) 202,464 216,715
11,017,758 11,851,824 11,343,187
Income Before Under-noted Items 3,011,381 1,712,329
Other Incomel(Expense)
Amortization of tangible capital assets (730,378) (719,422)
Annual Surplus from Operations 2,281,003 992,907
Accumulated Surplus - Beginning of Year 15,631,463 14,638,556
Accumulated Surplus - End of Year 17,912,466 15,631,463
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 65
JOHN NOBLE HOME
STATEMENT OF CHANGE IN NET FINANCIAL ASSETS
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 66
JOHN NOBLE HOME
STATEMENT OF CASH FLOWS
For the year ended December 31 2011 2010
Cash Flows From Operating Activities
Annual surplus from operations
Non-cash charges to operations:
Amortization
Net change in non-cash working capital balances
related to operations (Note 6)
Cash provided by (used for) operations
Capital
Acquisition of tangible capital assets
Net Increase in Cash and Cash Equivalents
Opening Cash and Cash Equivalents
Closing Cash and Cash Equivalents
2,281,003 992,907
730,378 719,422
3,011,381 1,712,329
108,156 12,264
3,119,537 1,724,593
(3,011,381) (1,712,329)
108,156 12,264
293,622 281,358
401,778 293,622
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 67
JOHN NOBLE HOME
STATEMENT OF CONTINUITY OF GENERAL TRUST FUNDS
For the year ended December 31
Balance - Beginning of Year
Revenne
Interest earned
Donations and other revenue
Expenses
EqUipment and services for residents and staff
Balance - End of Year
STATEMENT OF CONTINUITY OF SPECIAL PURPOSE FUND
For the year ended December 31
Balance - Beginning of Year
Revenue
Interest earned
Donations and other revenue
Expenses
Equipment and services for residents and staff
Balance - End of Year
2011
31,918
172
17,063
17,235
13,640
35,513
2011
34,912
187
38,179
38,366
50,654
22,624
2010
39,737
68
15,145
15,213
23,032
31,918
2010
88,255
84
42,818
42,902
96,245
34,912
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 68
JOHN NOBLE HOME
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(a) Nature of Operations
The John Noble Home is a 156 bed Municipal Home for the Aged providing long term care. It is
operated jointly by The Corporation of the County of Brant and The Corporation of the City of
Brantford and is legislated by the long term care division of the Ministry of Health under the
Homes for the Aged and Rest Homes Act and Bill 101.
The Home also operates 26 affordable housing rental apartments.
(b) Basis of Accounting
These fmancial statements are prepared using the accrual basis of accounting. The accrual basis of
accounting records revenue as it is earned and measurable. Expenses are recognized as they are
incurred and measurable based upon receipt of goods or services and/or the creation of a legal
obligation to pay.
(c) Measurement
Since precise determination of many assets and liabilities is dependent upon future events, the
preparation of periodic financial statements necessarily involves the use of estimates and
approximations. These have been made using careful judgements.
(d) Current Operations
The statement of fmancial position, operations and accumulated surplus and cash flows reflect the
day to day operations of the home.
(e) General Trust Funds
The general trust funds are the property of the John Noble Home and are derived from bequests
and donations. The terms of each bequest differ, however, all of the funds are allocated to specific
projects.
(I) Special Purpose Funds
The special purpose fund is the property of the John Noble Home and is from fundraising and
donations. The funds are allocated for specific projects.
(g) Residents' Trust Funds
Although the residents' trust funds are administered by John Noble Home, the funds are the
property of the residents. Accordingly, the funds are not reported in the financial statements of the
John Noble Home.
(h) Revenue Recognition
Resident revenue is recorded at the end of each month for the number of days of occupancy. Grant
revenue is recognized when earned and collectability is assured.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 69
JOHN NOBLE HOME
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 20ll
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
(i) Tangible Capital Assets
Tangible capital assets are stated at cost. Amortization is provided for in the accounts as follows:
Land improvements
Building improvements
Equipment
Information technology
Furniture and fixtures
40 years straight line
40 years straight line
5 years straight line
5 years straight line
10 years straight line
In the year of acquisition and disposal, amortization is provided for at one-half of the above rates.
2. ACCOUNTS RECEIVABLE-OTHER
Alzheimer Day Centre
Other miscellaneous receivables
2011
40,161
211,785
251,946
2010
45,475
148,377
193,852
3. BANKLOAN
The John Noble Home holds an unsecured $1,500,000 operating line of credit with the Bank of Montreal.
Interest is calculated at prime and any balance is due on demand.
4. ACCUMULATED SURPLUS
Accumulated surplus consists of the following:
Accumulated surplus from operations
Investment in tangible capital assets
2011
17,912,466
17,912,466
2010
15,631,463
15,631,463
s. PENSION AGREEMENT
The John Noble Home contributes to the Ontario Municipal Employees Retirement Fund (OMERS)
which is a multi-employer plan, on behalf of approximately 218 members of its staff. The plan is a
defined benefit plan which specifies the amount of the retirement benefit to be received by the employees
based on the length of service and rate of pay. The total amount remitted to OMERS for the year 20II
was $406,216 (2010 - $346,387).
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 70
JOHN NOBLE HOME
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
6. CASH FLOW FROM OPERATIONS
Net change in working capital balances related to
operations consists of the following:
Accounts receivable - Residents
Accounts receivable - Other
City ofBrantford - Operating
City ofBrantford - Capital
County of Brant - Operating
County of Brant - Capital
Inventory
Prepaid expenses
Accounts payable and accrued liabilities
Due tolfrom the Province of Ontario
Deferred revenue
Geared to income project
2011 2010
7. FINANClAL INSTRUMENTS
The fair value of fInancial instruments, such as cash and bank, accounts receivable and accounts payable
and accrued liabilities are determined to approximate their recorded values.
8. COMMITMENT
The Home is committed to fund the debentures issued by the City of Brantford on behalf of the City and
the County. Annual payment requirements to the City and the County total $121,146 per year until 2038.
9. CONTINGENCY
COMPARATIVE FIGURES
Certain of the prior year's figures, provided for purpose of comparison, have been reclassified to conform
to the current year's presentation.
The Home received $896,000 of funding from the Canadian Mortgage Housing Corporation to assist with
the Home's Geared to Income housing project. The funding is in the form of a Mortgage with one fIfth of
the principal amount forgiven each year. If the Home sells the building or changes its use, the balance of
the unforgiven mortgage will become payable with interest. The Home has one year left on this
agreement and has no intention of changing the Geared to Income housing project over the remaining
term.
10.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 7l
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JOHN NOBLE HOME
SCHEDULE OF B.ELL LANE TERRACE OPERAnONS
Actual Actual
r
For the year ended December 31 2011 2010
Revenue
I
Rental income 167,869 164,257
Rental Subsidy - City of Brantford 48,619 50,441
Laundry 1,694 2,002
Sundry 79 15
218,261 216,715
Expenses
Repairs and maintenance 2,530 16,397
Utilities 21,600 21,600
Property taxes 38,106
Cleaning 8,434 8,488
Fire alarm monitoring 1,379 1,469
Bank charges 11 1
Miscellaneous 47,364 9,508
81,318 95,569
Excess of Revenue over Expenses from operations 136,943 121,146
Property Tax Reassessment 138,106
City/County financing charge (Note 8) (121,146) (121,146)
Excess of Revenue over Expenses 153,903
Millard, Rouse & Rosebrugh LLP
Chartered Accounlants
Page 72
JOHN NOBLE HOME
SCHEDULE OF EXPENSES
Budget Actual Actual
For the year ended December 31 2011 2011 2010
(unaudited)
Medical Nursing Services
Salaries and employee benefits 5,818,396 6,189,175 5,957,548
Medical supplies 95,000 72,380 79,839
Equipment replacement 10,000 6,973 6,788
Equipment maintenance 10,000 6,270 8,045
Olber 500 1,500 2,019
incontinence supplies 95,000 74,656 86,149
Medical director 17,332 18,117 17,082
6,046,228 6,369,071 6,157,470
Dietary Services
Salaries and employee benefits 1,084,962 1,193,691 1,095,221
Purchased services 5,000 696 1,450
Replacement of dishes and equipment 6,000 5,517 4,299
Equipment operations and maintenance 8,500 9,193 7,835
Supplies 32,550 32,345 26,739
Other 1,000 651 289
1,138,012 1,242,093 1,135,833
Program and Support Services
Salaries and employee benefits 473,426 501,423 461,145
Purcbased services 13,485 17,766 17,714
Equipment, operations, maintenance and replacement 1,530 1,036
Education and training 1,530 1,517 1,481
Other 750 427 377
Recreation and entertainment 3,500 4,703 3,100
494,221 525,836 484,853
Millard, Rouse& Rosebrugh LLP
Chartered Accountants
Page 73
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JOHN NOBLE HOME
SCHEDULE OF EXPENSES
Budget Actual Actual
For the year ended December 31 2011 2011 2010
(unaudited)
Housekeeping Services
Salaries and employee benefits 606,291 669,194 621,156
Purchased services 117 105
Equipment operations and maintenance 1,500 1,377 1,221
Supplies 43,500 38,427 36,661
Equipment replacement 2,000 56 828
653,291 709,171 659,971
Laundry Services
Salaries 108,425 112,650 112,970
Replacement of linens 1,000 639 190
Equipment operations and maintenance 5,500 6,795 4,638
Supplies 9,911 5,196 4,829
Purchased services 137,242 138,881 129,527
262,078 264,161 252,154
General, Administrative and Human Resources
Salaries employee benefits 736,118 742,876 722,054
Bank charges 1,840 497
Purchased services 59,575 72,927 81,398
Equipment replacement 9,500 10,710 9,393
Equipment operations and maintenance 100
O.A.N.H.S.S. membership and meeting expenses 12,000 13,980 13,794
Health and Safety 5,000 5,507 3,927
Other 48,491 44,424 33,405
Professional fees 13,500 27,884 23,510
884,284 920,148 887,978
I
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Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 74
JOHN NOBLE HOME
SCHEDULE OF EXPENSES
Budget Actual Actual
For the year ended December 31 2011 2011 2010
(unaudited)
Building and Maintenance
Salaries and benefits 211,374 201,185 196,503
Purcbased services 101,630 115,597 100,733
Equipment operations and maintenance 88,350 75,809 90,991
Miscellaneous supplies 12,500 4,175 5,582
Cable TV 2,256 1,607 2,090
Electricity 250,466 233,366 212,973
Water and sewer charges 80,801 72,754 80,757
Heating 138,392 151,390 142,095
Telephone 19,181 18,699 19,051
Garbage collection 47,888 50,627 46,378
lnsurance 70,436 97,146 69.324
Building and grounds maintenance 120,000 177,314 175,604
Expense recoveries (21,000) (21,600) (21,600)
1,122,274 1,178,069 1,120,481
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 75
JOHN NOBLE HOME
SCHEDULE OF TANGIBLE CAPITAL ASSETS
For tbe year ended December 31, 2011
Land and Land Building Infonnation Furniture and Construction in
Improvements
Building
Improvements
Equipment
Technology Fixtures Progress
Tatal20l1 Tota12010
Cost
Balance, beginning afyear 218,903 20,426,318 1,630,721 548,667 145,712 570,493 661,061 24,201,875 22,489,546
Additions during the year 18,293 2,993,088 3,011,381 1,712,329
Disposals during the year
Other
Balance, end afyear 218,903 20,426,318 1,630,721 566,960 145,712 570,493 3,654,149 27,213,256 24,201,875
Accumulated Amortization
Balance, beginning afyear 178,103 7,004,215 677,943 281,903 136,174 292,074 8,570,412 7,850,990
Amortization during the year 5,447 564,912 81,414 32,699 3,980 41,926 730,378 719,422
Accumulated amortization on
disposal
Balance, end of year 183,550 7,569,127 759,357 314,602 140,154 334,000 9,300,790 8,570,412
Net book value of tangible
35,353 12,857,191 871,364 252,358 5,558 236,493 3,654,149 17,912,466 15,631,463
capital assets
Millard. Rouse & Rosebrugh LLP
Chartered Accoun!af'(S
Page 76
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
P.O. Box 367, 96 Nelson Street
Branlford, Ontario N3T 5N3
Telephone: (519) 759-3511
Facsimile: (519) 759-7961
INDEPENDENT AUDITORS' REPORT
To the Board Members of
the Brant Connty Board of Health representing the City of Brantford,
the County of Brant and the Province of Ontario
We have audited the accompanying financial statements of Brant County Health Unit, which comprise the
statement of financial position as at December 31, 20 II, and the statements of operations and accumulated
surplus, changes in net financial assets and cash flows for the year then ended, and a summary of significant
accounting policies and other explanatory information.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with Canadian generally accepted accounting principles, and for such internal control as management determines
is necessary to enable the preparation of financial statements that are free from material misstatement, whether
due to fraud or error.
Auditors' Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with Canadian generally accepted auditing standards. Those standards require that we
comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether
the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditors' judgement, including the assessment of the
risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the
financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made
by management, as well as evaluating the overall presentation of the fmancial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
oplOlon.
Opinion
In our opinion, the financial statements present fairly, in all material respects, the financial position of Brant
County Health Unit as at December 31, 2011, and the results of its operations, changes in its net financial assets
and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles.
June 20, 2012
~ L t 4 a l
CHARTERED ACCOUNTANTS
Licensed Public Accountants
Page 77
See accompanying notes Millard, Rouse & Rosebrugh LLP
Chartered Accounlanls
Page 78
BRANT COUNTY HEALTH UNIT
STATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS
Budget Actual Actual
For tbe year ended December 31 2011 2011 2010
(unaudited)
Revenue
Grants
Ministry of Health and Long-Term Care 6,706,963 6,849,094 6,529,533
City of Brantford 2,111,287 1,598,141 1,985,013
County of Brant 821,547 630,786 768,126
Other - Miscellaneous Programs 142,706
Other (page 83) 52,900 143,543 153,797
9,692,697 9,364,270 9,436,469
Expenses (page 4) 9,638,656 9,323,137 9,268,785
Income Before Amortization 54,041 41,133 167,684
Amortization of tangible capital assets 206,774 190,564
Annual Deficit 54,041 (165,641) (22,880)
Accumulated Surplus - Beginning of Year 1,926,735 1,949,615
Accumulated Surplus - End of Year 54,041 1,761,094 1,926,735
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 79
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BRANT COUNTY HEALTH UNIT
SCHEDULE OF EXPENSES
Budget Actual Actual
For the year ended December 31 2011 2011 2010
(unaudited)
Expenses
Salaries 5,902,022 5,796,291 5,805,320
Benefits 1,466,293 1,337,136 1,274,055
Fees and honorariums 7,000 3,279 4,146
Travel 55,753 35,412 47,849
Staff development 75,500 71,951 64,277
Professional fees 235,386 284,566 358,872
Materials and supplies 171,905 225,038 250,483
Utilities 77,000 73,616 63,239
Building maintenance 223,300 271,058 261,638
Office equipment rental and maintenance 41,600 3,978 13,360
Telephone 47,550 46,308 50,308
Postage and freight 32,700 31,408 5,296
Insurance 39,800 39,083 38,660
Advertising and promotional materials 32,650 48,933 36,246
Subscriptions and publications 2,000 1,533 1,695
Membership fees 22,875 22,971 23,706
Office supplies 84,300 53,400 67,787
Technology improvements 243,000 49,268 101,196
Small equipment 410,232 214,168 136,766
Miscellaneous 3,000 1,727 20,216
Labour relations 20,000 21,987 9,470
Miscellaneous programs 142,706
Accreditation 3,078 3,029
Community education 20,800 27,187 33,375
Influenza vaccine program 56,487 58,475
Vector-Borne program 91,343 91,303 91,100
Special Projects 57,000 94,021 175,440
Infection control program 166,675 166,290 161,799
Small drinking water systems project 24,100 24,099 24,059
Infection Prevention and Control Nurse project 84,872 84,855 82,393
HINI program expense
4,530
9,638,656 9,323,137 9,268,785
See accompanying notes Millard, Rouse & Rosebrugh LLP
Chartered Accounlants
Page 80
BRANT COUNTY HEALTH UNIT
STATEMENT OF CHANGES IN NET FINANCIAL ASSETS
For tbe year ended December 31 2011 2010
Annual Deficit (165,641) (22,880)
Amortization of tangible capital assets 206,774 190,564
Acquisition of tangible capital assets (40,731) (163,933)
Change in prepaid expense (377,063) 20,797
Increase in Net Financial Assets (376,661) 24,548
Net Financial Assets - Beginning of Year (31,534) (56,082)
Net Financial Assets - End of Year (408,195) (31,534)
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 81
BRANT COUNTY HEALTH UNIT
STATEMENT OF CASH FLOWS
For the year ended December 31 2011 2010
Cash Flows From Operating Activities
Annual deficit (165,641) (22,880)
Non-cash charges to operations:
Amortization 206,774 190,564
41,133 167,684
Sources (Uses) of Cash:
Accounts receivable (8,788) 249,843
Prepaid expenses (377,063) 20,797
Accounts payable and accrued liabilities (264,731) 192,468
Due to/from Ministry of Health and Long-Term Care (40,426) 131,383
Due to Province of Ontario 140,159 (33,213)
Deferred revenue (70,958) 24,694
Due to/from Health Canada (25,337) 7,712
Due to Municipalities 715,685 (75,261)
Vested sick leave 24
68,565 518,423
109,698 686,107
Cash Flows From Capital Activities
Acquisition oftangible capital assets (40,731) (163,933)
Net Increase in Cash and Cash Equivalents 68,967 522,174
Opening Cash and Cash Equivalents 1,480,353 958,179
Closing Cash and Cash Equivalents 1,549,320 1,480,353
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accounlants
Page 82
BRANT COUNTY HEALTH UNIT
SCHEDULE OF OTHER REVENUE
Budget Actual Actual
For the year ended December 31
2011 2011 2010
(unaudited)
Other Revenue
Teaching programs
14,000 13,044 15,509
Family Planning - sale of supplies 15,000 10,436 13,175
Parking
3,500 1,599 2,635
ONA - recovered expense 5,000 5,628 2,495
Interest
3,000 13,829 5,286
Record search
1,500 849 867
Bunkhouse inspection 5,900 5,465 6,032
Miscellaneous (1,208) (717)
Vaccines
5,000 5,935 7,185
Travel Clinic 31,479 38,325
Influenza vaccinations 56,487 58,475
H1N1 program revenue 4,530
52,900 143,543 153,797
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 83
BRANT COUNTY HEALTH UNIT
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
I. DESCRIPTION OF OPERATIONS
The Brant County Health Unit is a joint local board of the Province of Ontario and the municipalities of
the City of Brantford and the County of Brant promoting health throughout the participating
municipalities.
The Health Unit operates the following programs:
Program
General
Smoke Free Ontario
Canada Prenatal Nutrition
Heart Health
Healthy Babies Healthy Children
Early Child Development programs
Fiscal Year End
December 31
December 31
March 31
December 31
December 31
December 31
The Health Unit also operates various one-time programs prescribed by the Ministry of Health. These
programs are funded 100% by the Ministry of Health and Long Term Care and are typically for a specific
time period.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLiCIES
The financial statements of the Health Unit are the representation of management prepared in accordance
with Canadian generally accepted accounting principles prescribed by the Public Sector Accounting
Board of the Canadian Institute of Chartered Accountants.
a) Basis of Accounting
i) The operations reported in the financial statements reflect only the general program.
The Healthy Babies, Smoke Free Ontario and other December 31 and March 31 year end 100%
provincially funded programs' revenues and expenditures are netted and disclosed separately on
the statement of financial position (Note 4). Separate audited financial statements are prepared
for these programs.
ii) The operations of the Brant County Health Unit for the general program are funded jointly by
the Ministry of Health and Long-Term Care, the County of Brant and the City of Brantford. For
the other December 31 year end programs, funding is from the Ministry of Health and Long-
Term Care. Each year the amount of expenditure is based upon budgeted approvals and is
funded accordingly. Funding amounts not received at year end are recorded as receivable.
Funding amounts in excess of actual expenditures incurred during the year are recorded as
payable.
Revenue and expenses are reported on the accrual basis of accounting. The accrual basis of
accounting records revenue as it is earned and measurable. Expenses are recognized as they are
incurred and measurable based upon receipt of goods or services and/or the creation of a legal
obligation to pay.
Millard, Rouse & Rosebrugh LLP
Chanered Accountants
Page 84
BRANT COUNTY HEALTH UNIT
NOTES TO THE FINANCIAL STATEMENTS
For tbe year ended December 31, 2011
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
(b) Measurement
Since precise determination of many assets and liabilities is dependent upon future events, the
preparation of periodic fmancial statements necessarily involves the use of estimates and
approximations. These have been made using careful judgements.
(c) Tangible Capital Assets
Tangible capital assets are stated at cost. Amortization is provided for in the accounts as follows:
Building
Generator
Information technology
Furniture and fixtures
40 years straight line
25 years straight line
4 years straight line
8 years straigbtline
In the year of acquisition, amortization is provided for at one-half of the above rates. No
amortization is provided for in the year of disposal.
3. DUE (TO)/FROM MINISTRY OF HEALTH AND LONG-TERM CARE 2011 2010
Balance, beginning of year
Ministry settlement adjustments during the year
(Excess) deficiency of funding over actual expenditures for the year:
- Healthy Smiles Ontario program
- Small Drinking Water Systems
- Communicable Disease (SARS)
- Infection Control Nurse Supervisor program
Balance End of Year
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
(152,441)
152,441
(112,069)
394
(281)
(59)
(112,015)
(21,058)
21,058
(152,516)
394
(260)
(59)
(152,441)
Page 85
BRANT COUNTY HEALTH UNIT
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
4. DUE (fO)/FROM PROVINCE OF ONTARIO
This amount reflects the net (over)under expenditure of funding provided by the Ministry of Health for
the March 31 st and December 3I st fiscal year end programs.
Bed Bugs March 31st
Healthy LivinglHeart Health Program. December 31st
Healthy Babies Healthy Children Program December 31st
Nurse Practitioner Program December 31 st
Data Analysis Co-ordinator December 31st
Smoke Free Ontario program December 31st
Balance End of Year
5. DUE (TO)/FROM HEALTH CANADA
2011
(24,190)
349
(13)
(120,880)
(1,243)
(15,394)
(161,371)
2010
(833)
(5,864)
(13,206)
(1,239)
(70)
(21,212)
This amount represents the net (over)under expenditure of funding provided by Health Canada for March
31 st fiscal year end programs.
6. CITY OF BRANTFORD/COUNTY OF BRANT FUNDING
General program funding received from the City of Brantford and the County of Brant in excess of
revenue over expenditure for the year is returnable to the municipalities and may be used to offset future
expenditures.
7. LIABILITY FOR SICK LEAVE BENEFITS
Under the former sick leave benefit plan, unused sick leave could accumulate and employees could
become entitled to a cash payment when they left the Health Umt's employment. This plan applied to
employees hired prior to June 30, 1983.
The liability for these accumulated days, to the extent that they have vested and could be taken in cash by
an employee on tenninating amounted to $830 (2010 . $806) at the end of the year.
8. ACCUMULATED SURPLUS
Accumulated Surplus consists of the following:
Accumulated.surp1us/(deficit) from operations
Investment in tangible capital assets
Balance End of Year
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
2011
(26,269)
1,787,363
1,761,094
2010
(26,671)
1,953,406
1,926,735
Page 86
BRANT COUNTY HEALTH UNIT
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
9. HELEN VAN SICKLE FUND
Balance - Beginning of Year
Revenue - interest earned
Balance - End of Year
2011
70,524
648
71,172
2010
70,298
226
70,524
The interest earned on the principal amount of lhe fund is to be used for senior staff development.
10. PENSION AGREEMENT
The Heallh Unit contributes to lhe Ontario Municipal Employees Retirement Fund (OMERS) which is a
multi-employer plan, on behalf of approximately 70 members of its staff. The plan is a defined benefit
plan which specifies the amount of lhe retirement benefit to be received by the employees based on the
length of service and rates of pay.
The amount contributed by the Heallh Unit to OMERS for 2011 was $447,662 (2010 - $388,604). These
payments are for current service and are included as an expense on the Statement of Revenue and
Expense.
11. COMMITMENTS
At year end lhe Heallh Unit had committed to lhe purchase and installation of a new phone system and
electronic heallh records software. Both systems were installed in 2012.
12. FINANCIAL INSTRUMENTS
Fair Value
The fair value of fmancial instruments, such as cash and bank, accounts receivable, accounts payable and
accrued liabilities and due to funding agencies, are determined to approximate their recorded value due to
their short term maturity.
Credit Risk
The Heallh Unit's exposure to credit risk relates to its accounts receivable. The risk of significant credit
loss is considered remote.
Millard, Rouse & Rosebrugh LLP
C t K ~ r 1 e r e d Accountants
Page 87
BRANT COUNTY HEALTH UNIT
SCHEDULE OF TANGIBLE CAPITAL ASSETS
For tbe year ended December 31,2011
lnfonnation Furniture and
Land Building Generator
Technology Fixtures
Total2011 Tota12010
Cost
Balance, beginning afyear 129,500 2,978,737 70,300 530,691 128,883 3,838,111 3,674,178
Additions during the year 32,234 8,497 40,731 163,933
Balance, end of year 129,500 2,978,737 70,300 562,925 137,380 3,878,842 3,838,111
AccumuJated Amortization
Balance, beginning afyear 1,489,196 15,466 320,746 59,297 1,884,705 1,694,141
Amortization during the year 148,937 2,812 39,698 15,327 206,774 190,564
Balance, end of year 1,638,133 18,278 360,444 74,624 2,091,479 1,884,705
Net book value of tangible capital assets 129,500 1,340,604 52,022 202,481 62,756 1,787,363 1,953,406
Millard. Rouse & Rosebrugh LLP
Chartere4
Page 88
I
I--M
I ~
Millard, Rouse & Rosebrugh LLP
Chartered Accountanls
P.O. Box 367, 96 Nelson Street
Brantford. Ontario N3T 5N3
Telephone: (519) 759-3511
Facsimile: (519) 759-7961
INDEPENDENT AUDITORS' REPORT
To the Board Members, Council,
Inhabitants and Ratepayers
Brantford Downtown Business Improvement Area
of the City of Brantford
We have audited the accompanying financial statements of Brantford Downtown Business Improvement Area,
which comprise the statement of financial position as at December 31, 2011, and the statements of revenue,
expenses and accumulated surplus, change in net financial assets and cash flows for the year then ended, and a
sununary of significant accounting policies and other explanatory infonnation.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with Canadian generally accepted accounting principles, and for such internal control as managemeot detennines
is necessary to enable the preparation of financial statements that are free from material misstatement, whether
due to fraud or error.
Auditors' Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with Canadian generally accepted auditing standards. Those standards require that we
comply with ethical requirements and plan and perfonn the audit to obtain reasonable assurance about whether
the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditors' judgement, including the assessment of the
risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the
financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made
by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
OpInIOn.
Opinion
In our opinion, the financial statements present fairly, in all material respects, the fmancial position of Brantford
Downtown Business Improvement Area as at December 31, 20 II, and the results of its operations and its cash
flows for the year then ended in accordance with Canadian generally accepted accounting principles.
June 12, 2012 CHARTERED ACCOUNTANTS
Licensed Public Accountants
Page 89
BRANTFORD DOWNTOWN BUSINESS IMPROVEMENT AREA
STATEMENT OF FINANCIAL POSITION
As at December 31
Financial Assets
Cash and short-tenn investments
HST/GST receivable
Other receivables
Liabilities
Accounts payable and accrued liabilities
Due to the City ofBrantford
Net Financial Assets
Non-Financial Assets
Tangible Capital Assets (Note 3)
Prepaid expenses
Net Assets
ACCUMULATED SURPLUS (Note 4)
APPROVED ONBEHALF OF THE BOARD
_____________Direclor
_____________Direclor
2011
48,493
5,645
666
54,804
11,072
11,072
43,732
1,961
144
2,105
45,837
45,837
2010
53,219
2,404
16
55,639
1,078
20,088
21,166
34,473
1,270
137
1,407
35,880
35,880
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered ACCOlJntants
Page 90
BRANTFORD DOWNTOWN BUSINESS IMPROVEMENT AREA
STATEMENT OF REVENUE, EXPENSES AND ACCUMULATED SURPLUS
For the year ended Decemher 31 2011 2010
Revenue
Levy
Supplementaries and deficiencies
Interest
Other
Expenses
Marketing and Promotional events
Administration
Salaries and benefits
Office
Memberships and conferences
Professional fees and insurance
Website
Amortization
Annual Surplus
Accumulated Surplus - Beginning of Year
Accumulated Surplus - End of Year
122,542 122,530
(11,115) (20,119)
111,427 102,411
71 39
(465) 44
111,033 102,494
20,930 16,764
56,020 58,062
17,531 23,182
1,879 2,947
4,049 6,142
3,059
667 328
101,076 110,484
9,957 (7,990)
35,880 43,870
45,837 35,880
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered ACCQuntants
Page 91
BRANTFORD DOWNTOWN BUSINESS IMPROVEMENT AREA
STATEMENT OF CHANGE IN NET FINANCIAL ASSETS
For the year ended December 31 2011 2010
Annual Surplus 9,957 (7,990)
Amortization of tangible capital assets 667 328
Acquisition of tangible capital assets (1,358)
Change in prepaid expenses (7) (7)
Increase (Decrease) in Net Financial Assets 9,259 (7,669)
Net Financial Assets - Beginning of Year 34,473 42,142
Net Financial Assets - End of Year 43,732 34,473
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chattered Accountants
Page 92
BRANTFORD DOWNTOWN BUSINESS IMPROVEMENT AREA
STATEMENT OF CASH FLOWS
For the year ended December 31
Cash Flows from Operating Activities
Annual Surplus
Charges (credits) to income not involving cash
Amortization
Net change in non-cash working capital balances related to operations
Cash Flows from Capital Activities
Purchase of tangible capital assets
Net Decrease in Cash and Cash Equivalents
Opening Cash and Cash Equivalents
Closing Cash and Cash Equivalents
2011
9,957
667
10,624
(13,992)
(3,368)
(1,358)
(4,726)
53,219
48,493
2010
(7,990)
328
(7,662)
34,017
26,355
26,355
26,864
53,219
See accompanying notes
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 93
BRANTFORD DOWNTOWN BUSINESS IMPROVEMENT AREA
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
1. DESCRIPTION OF BUSINESS
The Brantford Downtown Business Improvement Area is an organization financed by a special levy on
municipal taxes in a specific geographic area. The levy is collected by the municipality but administered
by lbe Business Improvement Area (ElA) to implement its program of activities for the year.
The BlA assists in the promoting and improving of Brantford's downtown area.
The BlA is established as a local board through a by-law passed by the municipal council of the
Corporation of the City of Brantford.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(a) Basis of Accounting
The accrual basis of accounting is followed, whereby revenues are recorded when earned and
expenses are recorded when incurred.
(b) Measnrement
Since precise determination of many assets and liabilities is dependent upon future events, the
preparation of periodic financial statements necessarily involves the use of estimates and
approximations. These have been made using careful judgement.
(c) Gifts in Kind
Donated goods, services and facilities are not reported in these financial statements.
(d) Tangible Capital Assets
Tangible capital assets are stated at cost. Amortization is provided for in the accounts as follows:
Information technology
Furniture and fixtures
4 years straight line
10 years straight line
In the year of acquisition, amortization IS provided for at one-half of the above rates. No
amortization is provided for in the year of disposal.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 94
BRANTFORD DOWNTOWN BUSINESS IMPROVEMENT AREA
NOTES TO THE FINANCIAL STATEMENTS
For the year ended December 31, 2011
3. TANGIBLE CAPITAL ASSETS
information Furniture
Technology and Fixtures Total 2011 Total 2010
Cost
Balance, beginning of year
Balance, end of year
Accumulated Amortization
Balance, beginning of year
Amortization during the year
Balance, end of year
Net book value of tangible capital assets
4. ACCUMULATED SURPLUS
2,221
2,221
324
555
879
1,342
1,123
1,123
392
112
504
619
3,344 1,986
3,344 1,986
716 388
667 328
1,383 716
1,961 1,270
2011 2010
Accumulated surplus consists of the following:
Accumulated surplus from operations
investment in tangible capital assets
S. FINANCIAL INSTRUMENTS
43,876
1,961
45,837
34,610
1,270
35,880
The fair value of [mancial instruments, such as cash and short-term investments, HST/GST receivable
and accounts payable and accrued liabilities are determined to approximate their recorded values.
Millard, Rouse & Rosebrugh LLP
Chartered Accountants
Page 95
2011 FINANCIAL INFORMATION RETURN
Municipality Brantford C MSO Office' Southwest Ontario
Tier. SinQle-Tier Asmt Code. 2906
Area. - MAH Code: 40101
Submitting: FIR Schedules Only
Version: 2011V01
DECLARATION OF THE MUNICIPAL TREASURER
Pursuant 10 the information required by the Province of Ontario under the Municipal Affairs Act, the following schedules are attached:
Schedule Title Completion
10 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE
12 GRANTS, USER FEES AND SERVICE CHARGES
20 TAXATION INFORMATION
22 MUNICIPAl AND SCHOOL BOARD TAXATION
24 PAYMENTS-INL1EU OF TAXATION
26 TAXATION AND PAYMENTSiNL1EU SUMMARY
28 UPPER-TIER ENTlTLEMENTS UPPER-TIER ONLY
40 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSES
42 ADOITIONAlINFORMATlON
51 SCHEDULE OF TANGIBLE CAPITAL'ASSETS
53
CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS (NET DEBT) AND
TANGIBLE CAPITAL ASSET ACQUISITION FINANCINGfDONATIONS
54 CONSOLIDATED STATEMENT OF CASH FLOW (SELECT DIRECT OR INDIRECT METHOD)
60 CONTINUITY OF RESERVES AND RESERVE FUNDS
61 DEVELOPMENT CHARGES RESERVE FUNDS
70 CONSOLIDATED STATEMENT OF FINANCiAl POSITION
72 CONTINUITY OF TAXES RECEIVABLE SINGLEIlOWER-TIER ONLY
74 LONG TERM LIABILITIES AND COMMITMENTS
75 WATER AND WASTEWATER
76 GOVERNMENT BUSINESS ENTERPRISES (GBE)
77 OTHER ENTITIES (DSSAB, HEALTH UNIT, OTHER AND TOTAL AlL)
79 COMMUNllY IMPROVEMENT PLANS
80 STATISTICAL INFORMATION
81 ANNUAL DEBT REPAYMENT LIMIT
83 NOTES
PM90 PERFORMANCE MEASURES: MUNICIPAl INFORMATION
PM91 PERFORMANCE MEASURES: EFFICIENCY
PM92 PERFORMANCE MEASURES: EFFECTIVENESS
PM93 PERFORMANCE MEASURES: NOTES OPTIONAL
PM94 PERFORMANCE MEASURES: QUESTIONS
PM95 PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERY
For the purposes of this Financial Information Retum, the amounts disclosed on the attached schedules are In agreement with the books and recon:ls of
the murVclpality and its consolidated entitles.
This Financial Information Retum has been prepared in accordance with the Financial Information Relum Instructions.
Questions reaardina the information contained in the Schedules should be addressed to:
0070 Oulslanding In.-Year Critical Errors .
Municipal Data
0040 Households .
0041 Population.
0042 Youth Population .
INDIRECT
Shelley Hesmer
519-759-4222 ext. 4354
519-752-4026
shesmer@brantford.ca
www.brantford.ca
Cameron Johnston, CA
Millard, Rouse & Rosebrugh LLP
Catherine Brubacher, CMA
cbrubacher@brantford.ca
13-Aug2012
I'hJ1hiLrlL-,
Si\l<>alUo/
Date
1
V
01
Municipal Data Dala Source
1 2
(OJ (list)
38,876 IIPAC
93,650
-...
8,034
"-'
Schedule 54: Cashnow Oreel Of In_ect Melhod Chosen.
Municipal Treasurer.
Municipal Treasurer Email (ReqUired).
Date.
Signature of Municipal Treasurer
Name .
Telephone ..
Fax ..
Email (Required).
Website address of Municipality .
Municipal Auditor.
Municipal Audit Firm.
0075
0091
0092
0090
0093
0094
0020
0022
002'
0028
0030
, .
FIR2011: Brantford C Schedule 10
AsmtCode: 2906 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE
MAH Code: 40101 for the year ended December 31, 2011
Subtotal
, , , ;:1
Subtotal LI ---",,"e:;4::;'.=":J
3
1
om
''''
gg"
116"
116"
"'"
116"
116"
116"
''''
116"
116"
00"
""
""
""
STATEMENT OF OPERATIONS: REVENUE
Property Tnation
Tuatlon Own Purposes (SlC 26 9199 0472 289907) ForUT (SLC 28029912 - 28029908).
Paymen\5-ln,Ufu of TauUon (SlC 26 9599 08) For ur (SlC 28 0299 08) .
Onlario Uncondillonal Grants
Ontario Muolclpal Partnership Fund (OMPf},-,'-'-'-''-'-''-''-'.'-'.'C,'C,'-'-'-'-''-''-'-'--'-',
g.. I I ... :'
Subtotal
Conditional
Ontario condilional grants (SlC 12991001) .............. , . , .
Ontario Grants lor TMglble CapItal Assets (SlC 12991005) . . .. , ...
CCIlooa conditional grants (SlC 12 9910 02) .
Ca100a GIants lor Tangible Capital Assets (SlC 12991006).
Oeferr&d revenue earned (PrOvincial Gas Tax). , ................... , , ...... , .
Oefernd revenue earned (Canada Gas TaxI .............. , ..........
"""""""'--..
,
I
11....000
,
,
,
,
,
45.205.447
a,i32,822
2,547,245
.."""
095....
7,330,921
73,Wot,745
1098 Revenue from other municipalities for Tangible Capital Assets (SlC 12 991007) ......................... =======:'I
10911 Revenue from other munlciplJities (SLe 12 9910 03). . . . . . ..
1m Total User Feesand SvIce Charges (SLe 12 9910 04). . . . . . . . . . . . . . . I &O,i82.547I
,
2,081,837
8,161,0\1
10,242,648
1,726,362
271,069
2,155,340
4,152,791 Subtotal
Subtotal
l- ---ll
l- ,
Fines and penaltIes
Provlncial Offences Act (POA) MlHlicipality which administers POA only ...............
Other fines .
Penaties and Inlefest on taxes. .
OOlef ,
Licences, permits, rents, etc.
1410 Trailer revenue lfld
1420 licences and permits.
1430 concessions and franchises.
1498 Other.
1499
,..
1610
16"
''''
""
, .. , ...... 1-__--::=;1'
SUbtotal L
........
'''''
'000
1811
"'2
1813
1814
''''
''''
""
"50
""
'07'
""
""
""
""
""
""
''''
""
''''
""
Other revenue
. . . . . . . . . . . . . . . . . . . . .
Interest earned on reserves and reserve funds........................ ' ..... , ...... ,
Gaintoss on sate of land &capital assets.. . . . . . . . . . .
Deferred revenue eamed (DeveIopmen1 Chargesj .
Deferred revenue eamed (RecreallonallaOO (The PI;mi)g At!)) .
Other Deferred revenue eamed 10llwdefwftd revll'lUfl
Donations. . .......
Donated Tangltlle Capital Assets (SLC 53 0610 01)...............
Sale 01 equipment, etc........................... ,
Contributions from non-coosolldated entities .
Other Revenues from Government Business Enterprise (Ie. Dividends, etc.) .
Gamlng and Casino Revenues. . ... -'-'-'-'-'-'-'-'-'-'-'--'--'--'--'--'--'--'--'--'--'--'--'--'--'-' ........
Ot/loI, eR.. _
Ot/loI, ,
OOlef, '"",'.'
Olho',
OOlef '
OOlef ,
Other ..........
OOlef, ,
OOlef,
1.111.589
1,130.500
1,302.635
49,197
.120.715
260,156
1,M3,24l!
3,309,022
3.354.275
1,330,070
m.551
l
1880 Munia;lalland Transfer Tax (City of TOIOfIIo Act. 20(6) .
18&5 PerwoalVehIcIeTax,PVT(CityoITorontoAct.2006j.
1905 IncreaselDecrease In Government Business Enterprise equity , , , , , . . . . . . . . . . . . .. I
9910 TOTAL Revenues L
"' .'
FIR2011: Brantford C Schedule 10
Asmt Code: 2906 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE
MAH Code: 40101 for the year onded December 31,2011
"10
2020
2030
""
"45
""
""'
...,
..10
6020
"'"
""
""
Continuity of Accumulated Surolusl(Oeficitl
Plus: Tolaf Revenues (SlC 10991001).
LESS: Total Expenses (Sle 40 9910 11).'-.'-.:-:..:..:'-'....:....: ...: ....: .'- . .'- .'-.:... ...:':..:..:c.:...:.' .
. .1---------1
PlUS: PSAB Adjustments ...
""'" S<.<pIosI(Defici) .
_ SLrplusI(de") at .. beg.... " 10" .
Ac::cut1Wled swpIus/(defd) allie erd ofye<l' (SlC 10 2099 01 + SlC 10 2060 01).
Continuity of Government Business enterprise Equity
G<M1mment Busi-.ss En_Eq...,. """",,,,....
PlUS: Net Ircome for GovernmeIi Busress Enterprtsa lor yeat .
PlUS,. . .... 1................_00 I.
Govenvnenl Business Enterplse Equity, end of year .
TotIl of line 0899 includes:
Provirdal Gas Tax ..
,

288,203,5.42
256,0J2.321
........ .
28.M4,867
1
----...:7,="::.':c
17
.'-.,='-"!
812,061._ .
1--c= ...69O,'''!
... I
I 61,7<6,2381
""
""
""
403'
""
""
""
....
""
""
""
""
"'. ...
"'7
...
""
""
Canada Gas Tax Funding
General Government .
Transportation ServIces:
Roads Paved .
Roads Unpaved .
Roads Bildges ood Culverts .
Roadways TraffIC Opetations &Roadside .
Transit CooYeflliooal .
Transit - Dlsaled &special needs .
Environmental SefvIces:
Wastewater coIIecllol\lcooveyance .
Waslewater treatment &disposal . , . . . . . ...
Urban stonn 5Il"NeI" system. . . .......
Rural stann sewer syslem .........
Water tJealmenl .........................
Water disbibutiorWansmisstln .
Solid waste collection . .
SolId waste disposal.. . . . . . . .
Waste diver90n .. . ......
Ott-.< ..
Canada Gas Tax

0
" .
FIR2011: Brantford C Schedule 12
A,m' Codo 2906 GRANTS, USER FEES AND SERVICE CHARGES
MAH Code: 40101 tor the year ended December 31, 2011
OnnCondit,,",, Gunia
CltIlIda Condibt.1
..
IJo Fefl ond Svbl OnlorioGu"la. TlIlglllo C"".doGr..,l11 T.,gibII otIW"-,nic!p6s-
Q.'
"''''
Copbl ......11 Copil.ll .......11 T.,.pCtpllll,l,ue1l
,
; ;

: , ,

0 0 4]'iO,414
0 0 9,198
1.035.406 0 0 436.44'
0 0
0


,
on
0 101,04)


0
1,035,406

9,198 0 0

433,829
21,289
""'"
120,817

20,197
''''''
3.50,596


0 m.351

0


0 0

I
,,,.,
"."'"

4,495,790

0 0
15,U7,665
5.'"
282,721 11,167.559

0 231,)22 UH.219
0 0 0 0
0

0 3.828.401
139,526 0 0 0
0 0 0 4,124)92
I m.m 0 5U,C49 43,4<18,002

0 0
0 0 0 0
0 0 0 0
0 0

0
0 0 0 364.129
0 0 0 0
I 0 0 0 364.129 0 0 0
21,136,181 336,062 527.1117 1\1.779
9,156,498 0 1.430.910 236,075
6,391,ll!l4 0 175.457 162,170
0 0 0 0
I 37.285,273 336,062 2,133,'124 510,024 0 0 0
246,894 159.012 291.121 197,313
1,580,617 1,110,316 11,413 0 0
&65,486 32.,946 47,916 12,931
3,207.n6 ..... ",025 235,101 0
0 0

5,700,783 2,110,026 1,505,98e 4S1,J24 0 0 0
Subtota
Subtotal
Sllbtota
SubtoUt
Subtota
SubtotIJ
Sotlll.nd family sefVleef
Ge/lllral a$Si$l.aoce ,
AssistMce to aged persona ,
Clllid ClI'EI, ':'::':'::':'::':'::':'::':'::':'::':'::':'j
0tIlef 'I: .. j.'
Sotlal Houllng
Public Housing,
!'ton - ProfilJCooperativ& Housing ,
Rent Supplement Progrwna, , , '
Ollt&r IMfofdable Ho\Isi1g
"".
Health services
Puble llulllUElfVlces, , , , , , . . , , , ,
H05jlltals.
Ambulance SVlces ,
Ambulance dispatch,
g:;t&n&s, :j''I.'
EnvlronmenUtI 'elVlee,
Wastewater collectillnlconveyill\tll.
WasiBwat&r nm.eot &disposal. , , , . , ,
Urban storm sewarsystem , , ",." "",,'.'
Ru'al slIlrm sewer system.
Water nalment, .
Water dlslriblJlionlb'ansmissioo,
Solid wasl& collectioo.
Scl6d wasl& disposal,
Waste divenkm, , . , , , , , , ,
Oltllll' IlITlLITYOPERATlON
Trlnlportatlon ..meel
Roads - Paved,
Roads -lk1paved ,
Roads 8I1liges and CUlVerts,
Rilads- Trallie O?atklns &Roadside,
W1nterConlrol- Except sidewalks, P:nlng lilts, , , , , , , , , , .
WinterConIroI- Sidewalks, P:rtlng Lots Only,
Translt- CCHW8fIdonal ,
- Disabled &$pedal nelPds '
Par\lng.
streetHghting .
!' ranl;pl)l'latilln,
otMr 1 ' , , ,. , , , , , , """
Gentral government ..
Prollll;Uon UNicef
Fire.
Pole..
Coll1 Seo.rity .
Plisooer Transportation.
Conservation authorlty ..
Prot\!Ctive Jlsp&C!kln and cont'ol.
Building permlt.nd Inlplction uNlce.
EmergeflC)' measures. .
ProYInclal orrenees AcIIPOAI.
other I . f
1010


""
""
""
1410
""
""

1498
""
1210
'220

,,,,
,,,,
.",
I

,
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....
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"'"


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""
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re22
.,,,
.m

...,
...,
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""
""
""
""
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-
""
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""

L
l
Recreatkln and culturalaervlcu
1610 Pllts,
1620 Reueation prt9ams,
1631 Reaealloo facilities - GoW Coorse, tJaina, SId
1630l Reaeallon fooitides - All other '
1640 Ubrll'ies,
1645 MJsellms ..
1650 Cultural services
1698 Ollter I' , , , , , , , , , > , , , ""
"" PlannIng and dev.IOJIment
1810 Plauting lWld zonlll!l ' ' , . , , , , , . , , . '
1820 Cornm6rclal and InduUlal, '
1830 Residential development, '
1840 AgrIcum and reforeslatloo,
1850 Tile li'amege/$hllr\llne assistance, , , , ...
1898 Ollt&r IRESII:ENTIAL w.RKET HOUSING I.
,...
\910 Ollter
""
Subtotal
Subtotal
TOTAL
0 0 0 615,300
n.'"
10.1)00 0 1,435,38Ii
0 0 0 842.595
1ll,900

0 1.841,138 8.882,822 8,8112.822


209,078 15,4111 0 329,146
24.124 8,164 31,28.
0 0 0 861,806
0 0 0 0
316,201 25,4111 6,164 5,957,255 8,862,822 8,882,622 0
0

0 2411,&04
102,582 101,930 29,351 133,352
4}010 V40 0 .4,920
0 0 0 0
0
0 0
107,322 108,610 29,351 .27,016 0 0 0
I I I I
I I I
I
I
"5,205,4.,1 1 4,199,073 1 90,962,641 1 8,932,8221 8,882.8221 01
FIR2011: Brantford C Schedule 20
A,mlCo., 2906 TAXATION INFORMATION
MAH Code 40101 for the year ended 31. 2011

0202 H
0205 G PlIttIg lIJt (1neblu CJ, CR, ex. cr, CZ) .
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,

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.:\l\1\'t>'
FIR2011: Brantford C Schedule 22
AsmlCode: 2906 MUNICIPAL and SCHOOL BOARD TAXATION
MAH Code: 40101 for the year ended December 31,2011
1. GENERAl.. PURPOSE LEVY INFORMATION
Phaseln T.....able
lTISTTaxes UT Taxes
Assessment
Education Taxes TOTAL
,m TOTAl. . 7,656,410,866 115,870,570 0 38,383,972 154,254,542
RTe T ~
Property Class Tax Rate Description Tax Ratio
Percent of
eVA Assessment
Phase-In Taxable Tax Rates Municipal Taxes
RTa
"""
Full Rate Assessment
Education Taxes
W
lTIST UT 'DUO TOTAL LTfST UT
1 2 3 4 5 6 7 16 8
,
10 11 12 13 14 15
UST LIST % I I O.xxx.m% O,XXlOOOt% O,.o.xJOOI% O.IUXW% I I I I
2001 0 Brantford e
0010 RT 0 Residential Full Octupied 10001l1l0 100% 6,126,549,547 5,865,017,992 1.206192% 0,231000% 1.437192% 70.743,378 0 13,548,192 84,291,570
0050 MT 0 Multi-Residential Full Occupied 2.135500 100% 362.034,950 338,538,171 2.575823% 0.231000% 2.806823% 8,720,144 0 782,023 9,502,167
0110 FT 0 Fannland Full Octupied 0.250000 100% 5,117,580 4,986,287 0.301548% 0.057750% 0.359298% 15,036 0 2,880 17,916
0140 n 0 Managed Forest Full OCCupt=d 0.250000 100% 397,230 345,473 0.301548% 0.057750% 0.359298% 1,042 0 200 1,242
0210 eT 0 Coounercial Full Occupied 1.936000 100% 156,111,365 113,023,324 2,335186% U28955% 3.964143% 16,650,435 0 11,614,629 2B,2ti5,264
0215 eH 0 Commercial Full OCCupied, SIIared PIL 1.936000 100% 285,000 272,500 2.335188% 1.628955% 3.964143% 6,363 0 4.439 10,802
0231 e1 0 Commercial Farm. AwaitXIg Devel Ph I 0.750000 100% 2,930,000 2,538,000 0.904644% 0.173250% 1.0nB94% 22,'" 0 4,397 27,357
0240 eu 0 Commen;ial Excess land \.936000 70% 16,638.781 15,601,594 1.634632% 1.140269% 2.774901% 255,029 0 177,900 432,929
0270 ex 0 Commercial Vacant Land 1.936000 70% 24,529,300 22,572,139 1.634632% 1.140269% 2.77490t% 368,971 0 257,383 62fi,354
0320 DT 0 0Ifr::e Buikling Full OCCupied 1.936000 llllJ% 4,925,050 4,844,406 2.335188% 1.628955% 3.964143% 113,12fi 0 78,913 192,039
0330 DU 0 0Ifr::e Buikling Excess Land 1.936000 70% 68,430 66,195 1.634632% 1.140269% 2774901% 1,082 0 755 1,837
0340 ST 0 Shopping centre FuM Occupied 1.936000 100% 232,233,870 217,120,830 2.335188% 1.628955% 3,964143% 5,070,180 0 3,536,801 8,606,981
0350 SU 0 Shopping Centre Excess Land 1.936000 70% 7,595,640 7,307,159 1.634632"10 1.140269% 2.774901% 119,445 0 83,321 202,766
8510 IT 0 Industrial Fun Occupied 2.630000 100% 204,264,793 193,065.298 3.172285% 1.930000% 5,102285% 6,124,581 0 3.726,160 9,850,741
0515 IH 0 lndusbial Fun Occupied, Shared PIL 2.630000 100% 136,300 134,025 3.172285% 1.930000% 5.102285% 4,252 0 2,587 6,839
8531 11 0 Industrial Farm. Awaitin9 Devel Pf1 I 0.750000 100% 1,875,000 1,720,750 0.904644% 0.173250% 1.077894% 15,567 0 2,981 18,548
0540 IU 0 Industrial Excess Land 2.630000 70% 5,347,949 4,946,025 2.220600% 1.351000% 3,571600% 109,831 0 66,821 176,652
0570 IX 0 Industrial Vacant Lind 2630000 70% 20.865,160 18,432,018 2.220600% 1.351000% 3.571600% 409,301 0 249,017 658,318
0575 IJ 0 Industrial Vacant Land, Shared PIL 2.630000 70% 6,600 6,600 2.220600% 1.351000% 3.571600% 147 0 89 236
1
0610 LT 0 Large Industrial Full Octupied 2630000 100% 171,573,838 164,068,980 3.172285% 1.930000% 5.102285% 5,204,736 0 3,166,531 8,371,267
0620 LU 0 Large Industrial Excess Land 2.630000 70% 5,0!l9,462 4,449,370 2,220600% 1.351000% 3.571600% 98,803 0 60.111 158,914
, 0710 PT 0 P i p e ~ n e Full OCCupied 1.740400 100% 20,469,000 19,955,616 2.099257% 1.481629% 3.580686% 418,920 0 295,668 714,588
0027 RD 0 ResKlentia! Education Only 1.000000 11l1J% 429,000 412,000 0.000000% 0.231000% O.23Hloo% 0 0 952 952
0310 GT 0 PaOOng Lot Fun Occupied 1.936000 11l1J% 1,523,500 1,384,125 2.335188% 1.628955% 3.964143% 32,322 0 22,547 54,869
0080 NT 0 New Muhi-ResKlential Full Occupied 1.500000 100% 3,809,000 3,560,778 1.809268% 0.231000% 2.040288% 64,425 0 8,225 72,650
2140 J7 0 Industrial NConstr. Fun Occupied 2630000 100% 10,927,634 10,472,022 3.172285% 1.330000% 4.502285% 332,202 0 139,278 471,480
2145 JU 0 Industrial. NConstr. Excess Land 2.630000 70% 161,366 154.717 2.220600% 0.931000% 3.151600% 3,436 0 1,440 4,876
2440 XT 0 Commercial, NConst!'. Fun Occupied 1.936000 100% 26,752,480 25,291,023 2.335188% 1.330000% 3.665168% 590,593 0 336,371 926,964
2445 xu 0 Commercial, NConslT. Ellcess Land 1.936000 70% 244,240 229,250 1.634632% 0.931000% 2.565632% 3,747 0 2, 134 5,681
20" YT 0 Office BuiXl., NConstr_ Fun Octupied 1.936000 100% 2.499,590 2364,956 2.335188% 1.330000% 3.665188% 55,226 0 31,454 86,680
2835 ZT 0 Shopp- Centre, NCons Full Occupied 1.936000 100% 14,089,070 13,437,423 2.335188% 1.330000% 3.665188% 313,789 0 178.718 492,507
2840 ZU 0 Shopp. Centre, NCons
",,'" """
1,936000 70% 101.620 91,820 1.634632% 0.931000% 2565632% 1,501 0 855 2,356
9201 Subtot.al 8,029,672,365 7,656,410,866 115,870,570 0 38,383,972 154,254,542
.' .
FIR2011: Brantford C Schedule 22
AsmtCode: 2906 MUNICIPAL and SCHOOL BOARD TAXATION
MAH Code: 40101 for the year ended Oecember31, 2011
2. LOWERnERI SINGLEnERSPECIAL AREA lEVY INFORMA11OH
UT Taxes
IE d " ~ O O o T ~ ~ II
TOTAL
!M01 Subtotal o o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
:-;;".Il;;
FIR2011: Brantford C Schedule 22
AsmlCode: 2906 MUNICIPAL and SCHOOL BOARD TAXATION
MAH Code: 40101 for the year ended December 31, 2011
7010
4, ADJUSTMENTS TO TAXATION
Adjustments for properties, sha"ed as if Paymenf-lrH..ieu (Hydro properties RTO: H, J, K) .
Moo.. T_
Education Taxes
IT 1ST UT
'2 13 14
I I I
7,115 -7,115
8
0TAL
15
I
o
9799
9910
BOOS
8010
8015
8020
8025
8030
803S
8040
8097
9890
8045
8050
809ll
9892
5, SUPPLEMENTARY TAXES
Total of all supplementary taxes (Supps, Omits, Sectioo 359).
6. AMOUNT LEVIED BY TAX RATE
1. AMOUNTS ADDED TO TAX BU
Local improverrenls. . . . . . . . . . ..
Sewercnd water service chages. , . . . . .
Sewer cn:I water oonnection charges . . . . . . . . . . . ' . . .
Fire service charges. . . . . . . . . . . . . . . . . . . . . . . . . . .
Minimum tax (differential only). . . . . . . . . , . , , . , , . ' . , , , . , , .
Municipal drainage cha'ges . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Wasle nmagemenl collection chages.
Business improvement a-ea . .
Olhe< LI -----.11
8. OTHERTAXATION AMOUNTS
Railway rights-of-way (RTC WJ. . . . . . , .
Utility tra'lSmiSSloo and utility c:orridofs (RTC: U).
Olhe! 1 1
TOTAl Levied byTu Rate
Subtotal
Subtotal
"-_-,,,,=20=2,7:.:99:.J1 -'--_---'34::::5:.:,8:::..J 83 1LI__-,,,,o:S48=,68:::2::J1
"----'-""'7,=080=.484=1 ---'0:.L1_---"38"",7=22"-,740:::J1 LI_---',55=.80"'3"'.22"-"1
271,889 271,889

122,955 122955

394.844

394.844
13,585 18,251 31,636
1,449 1,449
0
15,034 0 18,251 33,285
9990
9. TOTAlAIIOUHTLEVlEO
TOTAL leYi.. 1_---'-""-7"-,'90=.362=I -=-0 I 38,740.99,II"-_'",56:::.2::..:31",.3S3:::.J1
.'0' ....
FIR2011: Brantford C Schedule 24
Asmt Code: 2906 PAYMENTS-IN-L1EU of TAXATION
MAH Code: 40101 for the year ended December 31,2011
1. GENERAl PURPOSE PAYMENT5-IN-UEU
Pll Phased-ln
lTIST PllS UTPllS Education PllS
I
TOTAl I -..,
9299 TOTAl. . . . .. 105,790 251 2468 692 0 534117 3,002.809
RTC
T"
Property Ctass Tax Rate Description Tax Ratio
Percenlof
Pll CVA Assessment
Pil Phased-In Tax Rates Municipal PllS
RTO Band Full Rate Assessment
Education PllS
W
IT/ST UT EOUC TOTAl IT 1ST UT
1 2 3 4 5 6 7 16 8 9 to 11
"
13 t4 IS
LIST LIST % I I O=u% O=u% O=u% O=u% I I I I
2001 0 Brantford C
1010 RF 0 Residential PIl.: Full Occupied 1.00000o 100% 1.206192% 1.206192% 0 0 0 0
1028 RG 0 Residential PIl.: 'General' O n ~ (No Educ.) 1.00000o 100% 176,500 175,225 1.206192% 0.00000O% 1.206192% 2, 114 0 0 2,114
0 0 0 0
0 0 0 0
1210 Of 0
"""""""
PIL: FuJ OCcupied 1.936000 100% 30,605,190 29.395,451 2.335188% 1.628955% 3.964143% 686,439 0 478,839 1,165,278
1220 CG 0
""""""'"
PIL: 'General' Onty (No Educ.) 1.936000 100% 74,917,000 72,832,010 2.3351118% 0.00000O% 2.335188% 1,700,764 0 0 1,700,764
1310 GF 0 Parting lot PIl: FulOCcupied 1.936000 100% 3,673,150 3,355,365 2.335188% 1.628955% 3.964143% 78,354 0 54.657 133,011
1510 IF 0 klduslrial Pll.: Ful Oc:cvpied 2630000 100% 33.600 32.200 3.172285% 1.93OOC1O'% 5.102285% 1,021 0 621 1,642
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
9201 Subtotal 109,405,440 105,790,251 2,468.692 0 534,117 3,002,809
- -
- -
."",...c
FIR2011: Brantford C Schedule 24
AsmtCode: 2906 PAYMENTS-IN-L1EU of TAXATION
MAH Code: 40101 for the year ended December 31,2011
2. lCM'ER-TlERI SlNGlETIER SPECIAL AREA PAYMENT5-IN-UEU INFORMATlOH
LT/ST PIlS ,I UT PILS
I : ~ ' 0 0 0 PIlSII
U 6_'5
TOTAl 0I
940'
o o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
::'<I"""" ,
FIR2011: Brantford C Schedule 24
AsmlCode: 2906 PAYMENTS-IN-L1EU of TAXATION
MAH Code: 40101 for the year ended December 31, 2011
4. SUPPLEMENTARY PAYMENTSINL1EU
9799 Total of all supplementary PllS (Supps, Omits, Section 444) .
Munici al PllS
Education PllS TOTAL
IT 1ST UT
12 13 14 15
$ $ $ $

9910
S. PAYMENTSiNL1EU LEVIED BY TAX. RATE
6. AMOUNTS ADDED TO PAYMENTSINL1EU
TOTAL PIlS L",led by Tax Rale LI LI 0"-1'-_-=5::.34::.,'::.17'-'1 LI__-,3::,00=2::,8=09,,1
8005
8010
8015
8020
8030
8035
8040
8097
9890
8045
8046
8050
8051
8055
8060
8098
9892
Local improvements .
Sewer and water service charges. ... . . . . . . .
Sewer and waler connection charges .................
Fire sefVice charges.
Municipal drainage charges.
Waste management collection charges ................
Business improvement area .
1 1
7, OTHER PAYMENTSiNL1EU AMOUNTS
Railway righls.()fway (RTC '" IN) - from Ontario Enterprises .
Railway (RTC '" IN) from Province .....................
Utility transmission and utility corridors (RTC '" U) - from Ontario Enterprises .
Utility transmission and utility corridors {RTC '" UJ- from Province.
Institutional Payments Heads and Beds (Mun. Act 323, 324).
Hydro-electric Power Dams - from Province. . . . . . . . . . . . . . . . . . . .
Olh. 1 I '"''''
Subtotal
Subtotal
0
0
0

0
0
0
0
0 0 0 0
0
0
0
0
348,000 348,000
78' 784
0
348,784 0 0 348,784
9990
8. TOTAl PAYMENTSINL1EU LEVIED
TOTAL PllS Levied ,--_::.2,8_17::.,47_6 [ ---=-01 534, 117 1 L[__3::::,3::.:51=,59:::J31
--.
- - - -
.vi' "'"
FIR2011: Brantford C Schedule 26
AsmlCode: 2906 TAXATION and PAYMENTS-IN-LIEU SUMMARY
MAH Code: 40101 for the year ended December 31, 2011
Tuition
I
TOTAl
I
ENG - Public FRE - Public ENG- Separate FRE - Separate
0''',,,
Taxes distributed to eadl School Board (Applic. 10 Com. Ind, Pipelines). 100.000% 70.626% 0.174% I 28.582% 0.618% 0.000%
TaxableAsml Taxable Asml
t'nase- n
Munipal Taxes Distribution of Educaoon Taxes in column 6 by School Board
{CVA) (Wtd &Disc CVA)
Taxable Asml TOTAL Taxes Educafun Taxes
(Wtd &Disc CVA)
LT/ST UT ENG - Public FRE - Public ENG - Separate FRE- Separate Otto,
16 2 17 3 4
,
6
., ,
9 10 11
I I I I I I I I I I I I
6,12$.978,547 6,126,978,547 5,865,429,992 84,292,522 70,743,378 0 13,549,144 10,792,604 12,400 2,681.668 62,506
365,843,950 778,839,136 728,289,431 9,574,817 8,784,569 0 790,248 75l,721 561 36,528 1,440
5,177,580 1,294 395 1,246,572 17,916 15,036 0 2.880 2,787 0 93 0
397,230 99,308 86,368 1,242 1,Cl42 0 200
"
54 27 52
I 6,498,397,307 6,907,211,386 6,595,052,363 93,886,497 79,544,025 0 14,342,472 11,547,178 13,015 2,718,316 63,998 0
800,494,466 1,522,371,884 1,434,sn,258 29,362,706 17.303,758 0 8,516,753 20.983 3,446,689 74,524 0
26,996,720 52,123,795 49,274,101 932,845 594,340 0 338,505 239,073
'89 96,751 2,092 0
1,523,500 2,949,496 2,679,666 54,B69 32,322 0 15,924 39 6.444 139 0
4,993,480 9,627,633 9,4fi8,4n 193,676 114,208 0 79,668 56,266 '39 22.771 492 0
2,499,590 4,839,206 4,578,555 86,680 55,226 0 31,454 22,215 55
'.990
194 0
239,829,510 459,8S8,383 430,248,S89 8,809,747 5,189,625 0 3,620,122 2,556,747 6,299 1,034,703 22,372 0
14,190,690 27,414,155 26,139,285 494,863 315,290 0 179,573 126,825 311 51,326 1,110 0
I 1,090,527,956 2,079,224,552 1,956,965,931 39,935,586 23,6Cl4,769 0 16,330,817 11,533.803 28,416 4,667,674 too,923 0
232,515,802 587,304,210 552,455,911 10,711,334 6.663,679 0 4,047,655 2.858,697 7,043 1,156,901 25,015 0
11,089,000 29,036,752 27,826,252 476,356 335,638 0 140,718 99,383 245 40,220 870 0
176,673,300 460.627,304 439,692,707 8,530,181 5,303,539 0 3.226,642 2,278,848 5,614 922,239 19,941 0
0 0 0 0 0 0 0 0 0 0 0 0
42O,27B,102 1,076,968,266 1,019,974,870 19,717,871 12,302,856 0 7,415,015 5,236,928 12,902 2,119,360 45,826 0

714,588 418,920 0 295,668 208,818


'14
84,508 1,827 0
0 0 0 0 0 0 0 0 0 000
0 7,115 0 -7,115 -5,025 12 -2,034 -44 0
1,548,682 1,202,799 0 345,883 279,383 357 64,772 1,370 0

155,803,224 117,080,484 0 38,722,740 28,801,085 55,192 9,652,596 213,900 0
394,844 394,844 0 0 0 0 0 0 0
33,285 15034 0 la,251 12,891 32 5.217 113 0
156.231,353 117,490,362 0 38,740,991 2B,813,976 55,224 9,657,813 214,013 0
0510 Induslrial.
0515 IndusbiaINewConstruc:ti::ln.
0610 Large Industrial .
0615 large loouslrial New Construction.
9130 Subtotal
0710 Pipelines.
0810 Other Property Classes.
91611 for shared PIL properties.
917ll SupplementaryTaxes.
91111 Total levied by Rate
91911 Amts Added to Tax Bill.
9192 OlherTaxaoon Amounts.
9199 TOTALbeforeAdj
0010 Resiclential.
0050 Multi-residential ,
0110 Farmland.
0140 Managed Forests.
9110 Subtota
0210 Convnertial.
0215 Commercial New ConstnKfun.
0310 Parking Lot ..
0320 Office ElIJilding .
0325 Office Building New ConstrucOOn.
0340 Shopping Centre.
0345 Cef1lre New Consbuctkln
9120 Subtota
Property Clan Group
9010 Legislated Percentage of EdueatOn
1. Municipal and School Board
."""
FIR2011: Brantford C Schedule 26
AsmlCode: 2906 TAXATION and PAYMENTSIN-L1EU SUMMARY
MAH Code: 40101 forthe year ended December 31,2011
"
PIlS
Total PIlS Levied
LTIST UT
Educaoon P1lS
,
$
2.114 2,114 0




11. 2114

""42
2,387203

478839

133.011 78.354

54 657



Part 3conmns Distriblltion 01 PILS by Setlool Boards

2,999.053 2,465.557

S33,496
1,642 1.021

'"



1.642 1,021

621
:II :I il :I
3.002,809 2,468692

534.111

348,184 348}84

3,351,593 2..811,476

534,111
Property Clan Group
1010 Residential ..
1OSO
1110 Fannland .
1140 Managed Folt!sts.
9210 Subtotal
1210 Commercial ..
1215 CorrmerciaI New Coostruc:liln .
1310 ParUlglot.
13211 Offic:eBuifrlg ..
1325 0I&0e Bui:lklg New ConslrucIion..
13.. Shopping Centre .
13"
_c.mre....
9220 .........
1510 1nduslriaI.
1515 Industrial New Constndi:n . . .
1610 Larve InduslriaI.
1615 large Industrial New Constndin
230
"......
1718 .........
1810 Other Property Classes .
9210
9210 Total Ltvied by be
""
Amts Added to PILs.
.",
Other Pll Amounts .
m TOTAl befort AdJ.
2. Paymenb-ln-utv of Tuation
,------,---------,----.;;;;;;;:;;;------,
:.'Illlll'll
FIR2011: Brantford C Schedule 26
AsmtCode: 2906 TAXATION and PAYMENTSINLIEU SUMMARY
MAH Code: 40101 for the year ended December 31,2011
3. Payments-In-lieu of Taxation: Distribution of Entitlements
Source of Pll$
5010 Canada,.
5020 Canada Enterprises.
Ontario
Municipal Tax Assist. Act
5210 Prev, Exempt Properties.
5220 Other Mun. Tax Ass!. Act.
5230 Inst. Payments - Heads and Beds .
5232 Railway Rights-of-way.
5234 Utility CorridorslTransmission ,
5236 Hydro-Electric Power Dams '
5240 OOler I I.
Ontario Enterprises
5410 Ontario Housing Corp..
5430 liquor Control Board of Ont .
5432 Railway Rights-of-way.
5434 U l i ~ t y CorridorslTransmlsslon .
5437 Ontario lottery and Gaming Corp..
5460 Othe< I I
5610 Municipal Enterprises.
5910 Other Muns and Enterprises .
5950 Amounts Added to PIL.
9599 TOTAL
PlLS Levied
TOTALPILS Adjustment to TQTALPIL
Distrib. of PIL Entitlement in Col. 7 Distribution of Education PllS in column 10 by School Board
lTfST UT Education
levied P1lS levied Entitlement
lTfST ur Education
English -
French - Public
English - French -
Other
Public Separate Separate
3

5 2 6 7 8 9 10 11 12 13
,.
15
I I I I I I I I I I I I I I
101,634 70,8'97 172,531 0 172,531 172,531
0 0 0 0 0
0 0
95,001 95,001 0 95,001 95,001
348.000 0 0 348.000 348,000 348,000
0 0 0 0 0
0 0 0 0 0
784 0 0 784 784 78.
0 0
0 0 0 0
6,433 6,433 6,433 6,433
0 0 0 0 0
0 0 0 0 0
1,601,443 1,601,443 l,S01,443 1,601,443
0 0
664,161 463,220 1,127,401 1,127,401 1,127,401
0 0
0 0 0 0 0
2,817,478 0 534,117 3,351,593 0 3,351,593 3,351,593 0 0 0 0 0 0 0
, ' ..
FIR2011: Brantford C Schedule 40
AsmtCode, 2906 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSES
MAH Code: 40101 for the year ended December 31, 2011
---
0.10 m. , .
0420 Ptiice .
0421 Cr:utS:t.rilr
0422 PrisonIfTra'\lllOlllliDn ..... , .
04J0 CGlserIation 8UIhOOly .
0440 ProIecliIIe il$peckrI m c:ootroI.
G445 BuIlding permit r.d lnapedlon HMo:M ..
Emergency lMlSl.WeII ,
()ol&I PrMtciiI 011_Ad (?(MI.
()(98 Olher I '1
tw9f subtotal
.................
""" ...........
0250
02li0 Prtlo.J-.n SlQx:rl.
""
Subtotal

Malerills
Coo._
RlltltsnF"onanciai ",.,,,
,'.mo1izalion
Toll,lElcptWlses InterFunctitrllll ,IJlocaliood ToIa! Elpenses
_.....
laIg hrm Debt ......
"""'"
Tnrls/ers Befe AdjuSln'ltlnls Pro!ram Support AfIef Ad;usImenlS

,
J

"
7
"
"
"

."'"
lU.tIa'
,- om
'"''

111,1. 1l.IDI
",. ...",
1,11'"

at.I"
".....
.... ....IlD UD1.m U,IZU5'
.,,,,,,,
"'..,
..-
....",


1)'51.114
,,.....

11m.11II ...ltIlJI15

....",
"'....
""'"
.""'"
UO,,,, 11.1J'1,211
..
........
11117,31ll'
50''''
..- 1' 0 ...... ....... .... 1,122.121 11.C2ll,JI3
...""" "...... .,'"
.,no ,-

..,.. 1,151.
"""" I,IJ5.111
.."
I.IIJ.2')I "'.Ie
"'"
1.215._
0
"'"
"
".... ". "0
0
".
847.1.24 .. 0 0 ..
51,724 1.811
"'m
"

Wl,lSt
.,
.'" "'...
1.71-'. 115,1" .,- 1,131

'''''''
121,an
to"'"
.,'"
1,615 ...

llS,H3
".
',311 ')C,m
.". 1.1111 ,,,.
'0
"""
:lID.tU 1111.113 '*0.157

I.US,NIl

,5101,1
0'" ,.""
,....",
"'.
UIO.Sl1 ,,,.'" ........ ..... U,,,1I ,....
""'"

.un
""'"
".
...., ll.tII,lm
"".
W""
."',,,.,

,,.
'"
.,,",

.,,.,
..'"
'"
"" """
""'"
,....
""'"
.... .....
,,,,,,,. ._-
""" "'''"
""'" ..... ...... ",no 11.511 ..no
.."""
......
.'" "''"'" 11,011
..-
"'''

.... ......
"'"
11._ W:l,)14
,,'M,lEJ 1JJlI.III ..,. 0 u,1:)I
.""'"
....,,, 5t5,tlJ ."...
'''''''
0
."""
1.355.113
HI.

..",
...."
1.l41 0 m... I.14ll .....

,"'...
.m

..", 45,111 0

N1.\oIll
" ..m "".
151 tlll5,11C
,m

Ill5.I. 2,..,.2
'"

,.'" "'.,
11,'"

.....
I

0

0
I:l,D3IUJ1 lUl5 1,341,'" 1,.",2"
"''''

7,1".865 35,11',515 ..22.111 1,112,757 :IIl.15"""
TrJrlIPOftrion .....
0611 RDIds - PMId .
0612
0613 RDids - BridgM IWld Q.Mn.
0614 RDIds- T,*CII**ns&
0S21 Yh*lr Ca*tlI- e.-..... ParbIQLots.
0622 'oVIWc:.:.wa _ p.u.glda 0Ny
0>31 T,.,m-Cr:Iwenio'I".
0632 TnniI_ 0iubIlId &JPlD" r-'s.
0S40
0650 Slree1 igJting .
0660 0698 other I
066 Subtotal
ErwI...........1111 ..me..
.."
w__
""""01__ .
"',.
"" ..
112.111 1,IlS to"", ',Im,*
m,_ ,.no
.."
Waslew_ n.-& 1I1.U5 ,n.... , 11DUIJ
.,,,
'.'.132
1,1111,1.

""..
.."
I.II'Ulsbm_IIYSII!IlI,
"""
tl,l1l5f
''''''
..". l1UD
"...
""'"
1'.411 .no
"""
1.,!6
""


"'"
. . . . . . . . . . . . . . . . . ,- ...."
UII,
....,
"'"
...'"
UllJQ
,-'" .,'"
"""'
"'"
w__
Z,1tI'll

.....
-
"".
""
",,'Om $.51'.GII 1.141_
""'"
""
""--

''''
UIUD

Utl,lll1

Ult,ll11
"""
""....-
'1".'

.....
""

"""
uoun ....

"'"'"
"'"
WmedYlnm. ..... Il:l

II,tl4
""'.
,...". ,'-'"
"'.
11'S7.DI4
....
"""
IlfIlUTYOPERATION I 4,DII.I11

0".1 ID.IO .. .,- ......


"0 ,-'"
.... Subtotal .......
."""
...... 11,311,111
"....
,no 11.tlun Jtn1,llI
""...
",.'
""'.,
HullltHfYlc:ft;
1010
Public heallh __
. . . . .. .. , . 0

I.it4,ttl I.... m

'.MoIJ4.
.."
Mos!litals . 0

.."
..........- 0

UOUlli

2.501,

UDI.MI
.."
AmWancedispalc/l . ........... 0

0 0

",.,
"""""".
.......................... 3Il,m 5/),561 31.125 111111
,.""
512,W
.""
",m 1St,111
...
"""
"(
I
0

.... Subtotal un ,.
""",
"'"
1....1tl
...'" ""m
.".,
W,III5 5.104)11
-
_n,':
FIR2011: Brantford C Schedule 40
AsmtCode: 2906 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSES
MAH Code 40101 for the year ended December 31, 2011
......
--
"'*-
RiInlInlFNm ......
......-,
T""_ ..........
_.
T",,_
--
LmgTIIIlIOelll ...- ....... T.......
--
-
-_.
--
,
2
,

5
,
"
T 12
"
11

I

I

I
Uy--
.-
a.a
"''''
",.
11.:l'.Ilt ..". m.m
""'"
,...3I1,.,G
aged penQ'lS, .
"'"
.,.m ,...
"""
lu.e.I.

lUt11.l.
j"
............ I.f.'I,5I1
"....
Ul'S,ev.I
""

,,,.
"'"
",m l.lf7.311
I

Subtotal 11.:lI(.04J ".m 1205.011 t,M5,1llS .m 22.UI.m 111""
"'.'"
I,22UI", 51.113.111
SoNland'...
1210
1220 AsaisWloelc
1230 Cti:! QftI ,
'296 """
""
--
1410 Public: HolIsing
,.""
UII,AS ,....

110.011 U5l',151 1151.111 1,1OI,OfI
'02'
no,l" IU.s a",
."''''
,.- llUl1 UU7!l
,.'"
I,1U.MI
""
Rn Sl.wIemenI f'!oopI'I5. , ... ................
.,,,
".
1'-._ ,C

1,_11.711 II.DIU I.
...
1-......
I
"".
m.. nt)ll
'"''
3,1211.511
"...

Ils.5
""'" ,... ...

""
subtOtal lJIIUlt ".16
,..,,,
""""
m,512 4,111.1" l.llfl,W2 22.11OJM
M.'"
"p,,,.
RcnIIliofI n wlIunl .....
16tO
_.
,....

.....
,-
11I,SZ
N'"
...... ......
""" """'"
"'"
- ......
.......,

MUll IM,II.
.'"
2_1"-
'"''''
...
..."
"..,.
""
RBc. Fx. - G:f en. Uril.I, $ali loti, .
"'...
..,.. I.m
"""
""
"'"
lJOU12 oUM'

2.1",XJ
''''
Rlw;.Fx.-AlOIa. ",,'"
101,5;11 1.M5._
-
"'"

1,-.7"5

....,.
"""
1,101)'10
""
\bft$. , 3,121.\"

551',121

I,I'l,m
""'"

""'"
"., ........ "'.,
.,,,
11.112
'"

"'"
......
'"
....
...,.
''''
"""'......
.. 1.1-.-

I",ISI 121m
.'"
105.101 211.121

1,.,'.
..'"
,-
,.. ... I I

""
SubtotaJ
1).715.1. ..,
".....
"'''''
....
""'"
Zl.llf..l1I
"... ,-
21,o.l5,I1I
.......-
1810 f'IIrIfq nllDlling .
Un...,

101,$11 JI"OII 0111 111-"1 .',U_ 1.... ,2 1.1.,277


'''''
eanr-.:iII ;and lnOOslriai. tolO5,ll!f l5:z.11J QI.tl. ...., ,...,
tm.'"
Q.1Q 111,121 ,,,,m
''''
Resi:lrial dfM!lqmen1 1:11.511

113m 250.111
."' 0"'"
..
"'"
'11.130
''''
AIJleulUe;and ..lI5tiIlia1,

"50
Tiltdr....lIhor!flnllass!slarlOl. .......

""
"".
IRESIDENTIAl. MARKET HOUSING
I
""
subtotal 3,1.111 J52.71J 171.421 1,D1C,35I. :11.1.12 1:111.5:11 ,.,..
UI2.111 11\.111 31'1,111 , ..un
1910
"""
II 011 01
"..
TOTAL
I
""',4121 '.571.,221 :IO,az3.&2l1 oI&,lII1,Z2l11 2.1:11.0131 JUJUIII 21,ai,.t:IO I 15t.G3U21 II 01 01 251,CQZ.J211
;:"'1.'::'
FIR2011: Brantford C Schedule 42
AsmtCode: 2906 ADDITIONAL INFORMATION
MAH Code: 40101 for the year ended December 31,2011
Additional information contained in Schedule 40
5010
5020
5099
5050
5098
5110
Total of column 1
Salaries and wages . . . . . . . . . . ...
Employee benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Salaries, Wages and Employee benefits (Not including line 5050) .
Salaries, Wages and Employee benefits capitalized on Schedule 51 ..........
Total Salaries, Wages and Employee benefits (including capitalized wages) .........
Total of column 3includes:
Amounts for tax wnte-offs reported in SLC 40 0250 03 .
1
I
90,254,790
24,243,692
114,508,482
604,750
115,113,232
01
Total of column 4includes:
5210 Municipal Property Assessment Corporation (MPAC) ..
Total of column 5includes:
5610 Short term Interest costs .
1,051.207 1
__--,,-O1
167,500
',689,
584
1
1,598,141
0
0
0
0
0
0
0
Total of column 6includes:
Grants to charitable and non-profit organizations.
Grants to and colleges .
Con1libutions to UNCONSOLIDATED joint local boards
Health unit . . . . . . . . . . . . . . . ...
District Social Services Administration Board (DSSAB) . . . . . . . . . . . . . . . . . . ...
Consolidated Municipal Service Manager (CMSM) . . . . , .....
Homes for the aged . . . . . . . . . . . . . . . . .
_Recreation boards . . . , ....... , ....
Fire area boards . , . . . . . . . . . . . . . ...
1'-------1
5810
5820
5840
5850
5860
5870
5880
5890
5895
5896
5897
5898
5910
5920
6010
Payments pertaining to the equalization of General Assistance in the GTA .
Payments pertaining to the equalization of Social Housing in the GTA . . . . . . . . . .
Total of column 11 includes:
Payments for long tenn commitments and liabilities financed from the consolidated statement of
operations. . . . . . . . . ... , .
3,116,310 I
Une 0611 of column 11 (fotal costs for paved roads) includes:
6106 Urban stann water. .., .
6107 Rural stonn water. . . , .
line 0612 of column 11 (Total costs for unpaved roads) includes:
6108 Rural stonn water. . .
01
line 0831 of column 11 (Total costs for water treatment) includes:
6611 Treatment costs for water not treated to dnnking waterstandards ................
6612
Line 0832 of column 11 (Total costs for water distribution) includes:
Distributionltransmission costs for water not treated to drinking water standards . . . . . ....
'u' "'J
FIR2011: Brantford C Schedule 51
AsmtCode: 2906 SCHEDULE OF TANGIBLE CAPITAL ASSETS
MAH Code: 40101 for the year ended December 31.2011
ANALYSIS BY FUNCTIONAL CLASSIFICATION
HNIth ..rvlces
1010 PllbIic health serviceG.
1020 Hospitals. . .......... , .
\{OO AmbJance Ile'VIoo& .
1035 AmbUancedIspatch.
1040 Cemeteries. 10913 c:>tI1f!Jf '1' .(
lll9l1 Subblull
0290' GoInllf1ll government.
Proteetlon HNIc:es
0410 File.
0420 Nee ...................
(lol21 Co.lrt Soourity .
0422 Pr!scnef Tra'lSpOOatioo. . . . . . . . . . . . . . . .
0430 Conservation iIlIlImty .
0440 Proleclive inspecticr1 mld lXIllroi .
0445 BuildIng permit and inspecllon service. .
0450 Ernargency measures .
0460 ProYincial Offeocas f>d /POA). ,
0498 Olher I I.
0499 Subtotal
TlWIsportltlon
0611 Roads- Paved.
0612
0613 Roads - Bridgs mld CUYElrts.
061. Roads - Tral!'le Operations &Roadside ............
0021 \'linter ConIfd - Elloept sidewall<..&. Paking lois.
0622 VMter Conlrd - $idew3lks, Pa1drg lois Only
0631 Tf31mt-Cm.oooJiooiil. . .....
0632 Transit &special needs.
0640 prmng,.
0650 Stroot 1ighlil'lQ.
0060 Air transportation ,
ll698 Other I I .

EnYlronmental MlVic;es
0011
0812 WilSlewal:"..lJtI3lmcwll&di&pO&Oll.
0821 lJrtlan slonn _ system. ,
0B22 Rlral dorm _ s)'Slam .
O8J1 Wallltlrllalmenl.
06J2 W;J.f!Jf dIslribuliav1tansmissim ........ ,
0640 SoIKlw3&lec:dlectia1.
0850 Solid wasle dispocal. . . . . . . . . . . . . .
0860 e','
0B9B 0thtI" LRecoveries, Renlals i.
0899
1210
1220
1220
""
""
$of;lal .nd fsmlly servlen
Gooenll assilrla'lc&. . . . . . . . . . .
Assisla'1olllo aged pen;a'IS
.. ti =.'i.
Subtobl
COST AMORTIZATION
2011 OpenIng 2011 OpenIng AddWonsancl 2011 Closing
2011 ()pe-oing
""'.
AmortIz.atian
2011 Closing

o;sposals Writel:lwms ArnortIzaIion ArnatillIIion
Net BookValue Cos! Balon::e 8eI1errT11lOIs
""""'-

.-
Ne! Book Value B._
"'-
1 2 J 4 5 6 7 e 9 10
" I I I I I I I I I I I
10,405,015 24,095,Hl4 1,951.313 4&1.137 25.571.280 13,6'XI.091 1.:101.121 431.13& 1.510.5&0 11,0&1,600
9,111,711 1.,:164,490 13.&39 H,319,J39 5266.119 645.5&& 127.735 5.151.632 &,531,107
9,46ll,G41 15,536.621 161.92 56,&61 15,641,252 6,ll6lI,25 601,65& 46,652 6,62J,591 9,023.661

301,820 10.613 10,&13

.,130 >,m Xl.69O






le,620,m 29,9II1,7Xl ;/41,:131 195,e57

Xl,ml,204 11,311,151 1,254,376 114,3&1 12,.51,14.6 11,5ll6,05&


61.991.U3 143.416.542 3,614,100 m,551 14.6.279.6&5 &H25,O&I 3.266,095 741.615 aJ.949.4n 62,:lJ(l.2Oll

9.919,&:>4 23.651.995 3,616 23,&61,51\ 13,7:15.142 4-17.001 14,155.143 9.4]6,521
16.415,426 301,&36,114 1.255.509 229,152 35,S6J,311 1&,221.2&6 1,3JJ,316 2lI2,610 19,3S\.!l!l2 16,311.379
XlO,065 1.569.734 1,569,1;14 1)69,665 56.n4 1.32fi.4-I2 m",
3013,&03 ",,'" ",,,, 15&,2&9 46.166
"''''
291,m7
12.102,519 1&.114)2& 1.1211162 52,479 20,421,111 6,671,450 1,459.&n 62,6111 5,ll6lI,6D:2 12,:lS2,509

5.916,318 12.0&3.541 12,llaJ.:>41 6.161.m 357,0&4 6,524,Xl1 5.559,2:14
6,566,725 12,211.911 450,!l95 12,122,906 6,105,1&3 667,597 6,3n.18C1 6.350,126
5,949,ll6lI &,2&1.500 .10.324 5,691,82<1 2,332,432 150,399 2,512.&31 6.178.\193

119,505,624 255.194)57 7.464.1li1i l,llaJ.1&11

261.595,9]5 13S,Ii55,1n l,814,ll65 1,1XI6,969 119.!l99)O6


74,1511,391 123.92&.725 734.&65 14.166 124.5&11,82<1 .9.160.325 2,059,545 51.763.726 72.525,098
46,895,411 11.J90,94-l 1.62<1.893 13,015.&J1 24.495.473 1.991.832 26,4&7.305 46,528.532
94,517,05& 1:>4,911,5 1.1\3.210 IC2.M9 155.921,N!l !iO,394,3!6 2,550,550 49.m 62.895.-409 93.026.3117

41,903.&76 62,516,241 45,194,101 2.t'53.079 105.752.&63 14.712,365 1,511,&42 1,531.116 14,956.891 90.165.912
12,976,960 110,223,312 2,m.GaS

112.610,994 31,246,352 2,321,312
."..
39,312,.14
""'",

7.614.929 15,326,575 2,&t1,On 1&.131.655 1,111,&49 13l!,3l1 8,4-19,980 9,6111.675


:l4l.ll16.691 535.397,245 54,151.356 2.s<'O.631

591:1,021,969 194,320,553 11,479.212 1,9G4.040 2OJ.!l95.155 3ll6,l32,l64






349,3511 1,111,325 41.720 1,213,045 521.927 _,m 556,629 :156,.16

..'"
1,111,325 41,720

1,213,045 521,927 34.102

556,629 :156,416
412,311 1164.115 15}n
",'"
391,&64
'"''
15,m 454,342
"','"
14.970,402 23,:>40,514
"'"
23,559,101 &.510,412 130.375 9,XlOlilO 14.25&.317
.. :191,&41 391.647

"'"
3111,IV
'"''

2U96,B3li
"'"
15,m

2U99,152 9,270.&65 &19.&11 15,m 10,074,S15S1 14,n4.193


"
FIR2011: Brantford C Schedule 51
AsmtCode: 2906 SCHEDULE OF TANGIBLE CAPITAL ASSETS
MAH Code: 40101 for the year ended December 31.2011
ANALYSIS BY FUNCTIONAL CLASSIFICATION
1410
'42"
1430
1497
,,,.
14"
Social Housing
Public Housing .
NOfl.ProliIlCoop(uti.... 1ioJelrlg .
Ron! P!oQmII ....
=
I
.....,
COST AMLRTIZAII N
2011 ()penn;j 20110pening Adcflicnln 201\ CIoIing
2ll11Opering
""'"
--
2011 CIoIing
2011 CIoIing
""""
-"""
-- --
Nel ElcdV..
"""..
..-
""".. ..
Amcri.zatm
"-" ..
Nel Bor;t Vallie
,
2 J

5
,
7
,

10 11

S S

S

'l4.SI,1\3ll &5,&1'.385 31,482 IS,m,M1 51,W1,1S6 S1O,Q9li 62,358,&52 23,521,015
5,0II5,4JII 12,!004,502 12.504.502 1.1V63 2.320 1,M3,4a3 4,&11,119
,

0 0
1,&15,:1015 1,908.000
'.... 0-"" 31,m IloI.014 1,&11,_

Jl,Dl.41J l00,JliO,8I1 31,4&2

100.2,_ l,145.m 0 llI,lle"., )(1.216.120
1610
'620
"31
,,3<
"'"
'''' ...,
,..
lO"
R.c:ruUon and eultur.! MfYicn
.....

Ree Fz. - Gdf Oc, M:ma, SId HI.
Rae. Fae. M01.-.
1..iirDs ..
WusaIns ..........
:-*-[1
2O.IIl.157
''''-'''

....
"-"'""
1.*.11'
.""

')111M 2O,7a,511

511,51J
'."""
"""
""'"
1)1f.H. U.
'...... ,"'....
11.11'.04
,,'.....
41]15)11 t_
"7'"''
l4)11)11 1,01,410 U">Q
,""...
$1.(32)11
1,5J5,llli ......... 1,211.l'l .....
"'-.213
1.$20)70 l,M1,lSl ..,.. .",....
,-""""
..... 125)1'
"'""
...'"
"'"
..... :m,11S
"".'"
I,03lI,Go11
"'-'"
4""
,....,.,
.4IU11 211.171
"'-'"
.,..."
...."'.

...
""'...
50>15.115
,""'"

,.- ll',IiSQ.491
'......
"",,.. Jl.15O'-
....,...
1810
"'" '830
,..,
"50
"" lO..
PL1nrIlI'g and
...
ConrnerciaIIR! IrdidriaI .
ReOOentIaI cleYeIcprr8Il .
AgriaiILn a'ld rebeetaliQol .
aulIln:e. Other I f
Subtotal

2.11UlO

,
,
,
2.115,:l6Cl

J,1:I5,I31

J,731.131
'."
,'"
3,131,4811

1.azo.11I
o
,
o

I,Q20,nT
,.""
1,180.975

USl.5U

o
,
2,S56,514
1910 0lhEt
.."
Tolal Tnllible AsHt5
-
Q II
-
Q I
114,213,W) oj
Q II

-
Q I
412,114.1pl
-
..,1s.0U61
Q I ,
.w.73t.1SI II
If,1'W
FIR2011: Brantford C Schedule 51
Asmt Code: 2906 SCHEDULE OF TANGIBLE CAPITAL ASSETS
MAH Code: 40101 for the year ended December 31,2011
SEGMENTED BY ASSET CLASS
Total General Capital Assets
General Capital Assets
2005 Land .
2010 Land Improvements .
2020 Buildings.,
2030 Machinery &Equipment.
1{)4() Vehicles. . c-'c-'c-'c-'c-'c-''-'-'-'-'-'-'-'-'-'-'-'-'-'-'-'-'-
2097 Other I' .
2098 Other ..
2099
2011 Opening 2011 Qoslng
Net Book Value Net Book Value
(N8V1 (N8V1
1 11

35,605,239 35,591,310
19,621,559 22,329,614
74,150,079 117,311,393
31,990,229 31,838,640
0
0
0
161,367,106 2Q7,070,957
Total Infrastructure Assets
---I
22Q5
2210
2220
2230
2240
2250
2297
2298
2299
Infrastructure Assets
Land , .. , , ..
Land Improvements. . . . . . . . ....
BUildings. . . . . . . . . . . . . . . , . . . . ,
Machinery &Equipment. . . .......
Vehicles. . .
linear Assets. . . . . . . . . . . . .
Other
Other
2011 Opening 2011 Closing
Net Book Value Net Book Value
INBVl INBVl
1 11
$ $
0
51,795,950 63,514,647
46,895,471 77,514,907
0
0 0
327,222,166 324,603,765
0
0
425,913,607 465,633,339
9920
2405
Total Tangible Capital Assets
Construction-in-progress
587,280,713 1
88,057,963 1
672.704, 296 1
20,957,4541
9921 Total Tangible Capital Assets and Construction-inprogress ____ __"6"'93",66'_'I"'.75o:.0 1
, ,
FIR2011: Brantford C Schedule 51
Asmt Code: 2906 SCHEDULE OF TANGIBLE CAPITAL ASSET: CONSTRUCTIONiNPROGRESS
MAH Code: 40101 forthe year ended December 31. 2011
2011 Opening Balance Expenditures in 2011 Less Assets Capitalized 21}11 Closing Balance
, ,
3

S S S I
1301.%9 1301469 0
26 i11 19920 46091
26 i11 19920 46091
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
I 52,354 39.840 0 92.194
253805 19,944 57,281 216468
0 0
103233 103233
0 0
0 0
0 0
114244 41535 114,244 41535
0 0
0 0
100 290 100.290 0
6392 6392 0
0 0
I 511964 61479 218201 361 236
1815226 1815226
60011 3,683916 60017 3683916
0 0
0 0
41183539 39243293 8,540,246
0 150 889
0 0
110215 196041 2710215 19604t
0 0
0 0
I 52429 051 4030846 42013 585 14386318
,I
II .1 .1 II
0 0
661061 2993088 3.654 149
0 0
0 0
I 661,061 2993,088 0 3654149
. "j
Subtota
..... (
Subtob
General governmenl. . ..........
Protection services
.
Police ................
CoooSocurit'l.
Prisoner Transoortation. .
Conservation authority.
Protective inspection and conUOI .
Building pennil and inspection urvite'! ..
EmeI1l6OCY measures.
Provincial Oft'ences AcIIPOAI.
other I
Environmental s&Nices
Wastewater coIectionkonvevance.
Wastewater treatment &disposal ,
Urban storm sewer system. . ......
Rural Stoml sewer system.
Water treatment.
Water dislribulionltransmission
Solid waste collection ..
Solid waste
Waste diversion,. . ..........
Other I
Social and family seNicn
General assistance .
Assistance to ailed persons.
ChUd care. t:':':':':'::'::"::'::":':'::':':::'::"::'::"::'::":':':':':'::'::";;:'
Other i . .,... 'I'
Subtota
Transportation servicn
Roads - Paved.
Roads - Unpaved.
Roads - Bridlles and Cut'lerts .
Roadways Trallic Ooeralions &Roadside ..
Winter Control- Except sidewalks. Parklnlllols.
Winter Control- Sidewalks. P<MkinQ Lots Only.
Transi!- Conventional .
Transit- Disabled &special nee<ls.
ParkJrtfj .
SlreelliQhtin!l .
Air
Other 1_ 'I'
Subtota
Health services
Public health sePAces .
Hospitals.
Ambulance services. . . . . . . . .
knbulance dispatch.
Cemeteries
Other I I
StJbtob
1210
1220
1230
1198
1199
0299
0410
0420
0421
0422
0430
,",0
'"" 0450
0460
0498
0499
"''' "'12
"'''
"''' "'21
"'22
"'31
"'32
"'''
"'50
"'''
"'98
0699
0811
0812
0821
0822
0831
0832
0840
0850
0860
0898
0199
1010
1020
1030
1035
1040
1098
1099
ANALY51S BY FUNCTIONAL CLASSIFICATION
0
269504 269504
0
0
0
269504 269504
321883 142482 321863 142482
0 0
456553 456 553 0
32245642 lm155 31618226 2.051571
0 0
0 0
0 0
0 0
33030018 1566 631 32402662 2194053
I

.1 II
01 01
88,051 sa31 8,961 394 I 16.061 923 ! 20,951,454 I
, , . .. .i
Subtotal
Tobl Construction-In-Progress I
Social Housing
Public
Non-ProfillCoooeralive Housing.
Rent
Oth.. I 'I'
Oth..
Subtotal
9910
Recreation and euttural SeMces
1610 Par\o;s. . ... , , ...........
1620 Recreation proqrams,
1631 Ret. Fac, - Golf Crs, Marina, Ski Hm .
1634 Rec. Fac, -AI Other .
1640 Llbraies .
1645 Musel)fT}S.
servres . . .. " (
1699 Subtotal
Planning and development
1810 P1anrinll and ..........
1820 Corrmercial and Industrial.
1830 Residential development,
1840 AQricuiture and reforestation.
1850 ne drainaQelshofeline assistance.
1898 Other I
1899
1910 Other
1410
1420
1430
1497
1498
1499
""""
FIR2011: Brantford C Schedule 53
Asmt Code: 2906 CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS
MAH Code: 40101 (NET DEBT) AND TANGIBLE CAPITAL ASSET ACQUISITION FINANCINGIDONATIONS
for the year ended December 31,2011
CONSOLIDATEO STATEMENT OF CHANGE IN NET FINANCIAL ASSETS (NET DEBT)
1010 Annual Surplus/(Oelicit) (SLC 102099 01)
: 28,'" ",I
lti,943
987,m
27,835,430
45.906,478 1020
lO30
1031
1040
1050
1060
1070
1071
1099
Acquisition of tangible capital assets .
Amortization of tangible capital assets .
Contributed (Donated) tangilbe capital assets ......... , . , , , , , , , , .... , ... , , . , , . , . , ,
(Gan)toss on sale to talgible capital assets.
Proceeds on sale of langible capital assets .
WriIe-doY.'ns of tangible capital assets. . . . . . . . . . . . . . . , . , . . . , . . . ,
1 --"1:::: ::::::: ::::: ::::
Subtot.1 :====='
1210 Acquisition end consumption of supplies inventories, , ..... , . , . ' 19,166
1220 Acquisition cn:l coosumption of prepaid expenses. . . . -147,872
:: Other 1"'_='= ..="'..:'''''::::.. --'1...............................
1410 (lrlcrsase)/decrease In net financial assets/net debt,
1420 Net financJaI assets (net debt), beginning of year .
9910 Net finMCiai assets (net debt), end of year ..
10,053,303
94,778,294
104.831,597
TANGIBLE CAPITAl ASSET ACQUISITION FINANCING I DONATIONS
Subtot.
FlnanclnR from Dedicated Revenue
Municipal Property Tax by Levy.
Reserves and Reserve funds .
Municipal User Fees &Servk:e Chages. . . . . . . . . , .
, , , , , , ............. , ............ , ,
ReI;:reation land (The Planning Act), , . , .. , , , , , , , , ... , , .......... , .. , ...... ,
Donations. .. .
",I-,- --!
Capital Grants: Federal.
Capital Grants: Provincial ..
CapiIaI GfCflIs: Other Municipalities. . .
C<Klala Gas Tax. . .
Provincial Gas Tax.:.,':":':"':":"':":":"':':"-c'-c'":'":'':"':"':"=-.:...'':...:.' . , . , , . . . , ,

. , , , . ,
'205
0210
0215
'220
""
0235
''''
0245
0250
0255
'260
02'5
'29'
'298
'299
04115
0406
0410
0415
0416
0419
0420
0425
0430
0435
"'"
04<5
0495
0496
0497
,<9,
''''
long Term Liabllitlellncurred
Canada Mortgage and Housing Corporation (CMHC). , .... , .... , , .. ; .. '
Ontario Financing Authority .
Commercial Area Improvement Program.
Other Ontaio Musing programs .
001"" aean W,,", Agerq (OCWA) ,
Serial debentures. . . . . . . . . . , . . . . ,
SinkJl'Ill fund debentures .
Long term bank loans, , , , , , , , , . '
Long term reserve fUfld loans ... , .. , ... , . , , . , . , , . , .. , ... , ...
Lease purchase agreements (Tangible capital leases) .
Construction Financing Debentures. .
Ootaio Strategic Inlraslll.dure FOlMdng Authority (OSIFA) ,
:: I I
Subtotal
,
I
,
I
,
(1610 Coobibuled (Dooaled) tangible capital assets .
99"
1,266,426 I
Total Capital Financing '-- --",,268=,.::.",,1
"",...."
FIR2011: Brantford C Schedule 54
AsmtCode: 2906 CONSOLIDATED STATEMENT OF CASH FLOW DIRECT METHOD
MAH Code: 40101 for the year ended December 31. 2011
Municipalities must choose either the direct or indirect method, If Indirect method Is chosen, please use Schedule 548,
CONSOLIDATED STATEMENT OF CASH FLOW DIRECT METHOD
2011
"'''"
1
I
0 Subtotal
'--- -----'1
Operating Transactions
Cash received from
Taxes .
Transfers .
User Fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ................
Fees, Permits, licenses and FInes . .
EnlefJllises
Investments.
Other
0210
0220
0230
0"0
0250
0260
0298
0299
0410
0420
0430
0440
0450
0498
0499
Cash paid for
Salaries, Wages and Employment Contracts and Benefits . ..... , ..... , ... , .. , ... , .......... \
Material and Supplies . .
Contracted Services. . .
Financing Charges .
External Transfers. . .......
Olher rl"-'-'--'-'--'-'-'-':"':"':-'-'-'-'-'--'-'-'-'--'-il '
Subtotal 0
2099 Cash provIded by operating transactions 01
Cash applied to capital transactions '-- 0-'
~ o
Cash provided by I (applied tollnvestlng transaction. ~
Capital TransactIons
Proceeds on sale of tangible capital assets . ......
Cash used to acquire tangible capital assets . .
Change in construction-tnprogress. , , . . . . . . . . . . ...........................
Olher 1 1
Investing Transactions
0810 Proceeds from portfolio investments .
0820 Portfolio investments. . .
_ Other I I
OB99
0610
0620
0630
0698
0699
1010
1020
1030
1031
1096
1097
1098
1099
FInancing Transactions
Proceeds from long term debt issues.
Principal long term debt repayment. . . . . . . . . . . . . . . . . . . . . .............
Temporary loans 4
:;yment of t1emporary loans . .......... 'j: ,, .." ." "::.::::' .. '::::.. ~ ,, .
Other .' . . . . . . . . . . . .
Cash applied to financing transactions 0
1210
1220
9920
Increase in cash and cash equivalents.
Cash and cash equivalents, beginning of year. , , , , .
Cash and cash equivalents, end of year . .
1410
1420
9930
Cash provided from Operating Transaction. (SLC 54 2099 01) ..
less: Debt repayment(SlC 54 1020 01). . ...............
Net cash available for other purposes.
2011
Ad>al
1
I
0
0
0
;:;, .Or'
FIR2011: Brantford C Schedule 54
Asmt Code: 2906 CONSOLIDATED STATEMENT OF CASH FLOW -INDIRECT METHOD
MAH Code: 40101 for the year ended December 31,2011
,
Municipalities must choose either the direct or indirect method. If direct method is chosen, please use Schedule 54A.
CONSOLIDATED STATEMENT OF CASH FLOW INDIRECT METHOD
21>10
21>21>
2021
2022
2OJO
2040
2096
2097
21>98
2099
Operating Transactions
Annual SurplusJ(Deficit)(SLC 10209901). . ........
Non-cash items including amortization. , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,
Contributed (Donated) tangible capital assets , .. , .. , .. , . . . . . . . . . . . . . . . . , .
Change In non..cash assets and liabilities .. .....................................
Prepaid expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .............. ,
Change in deferred revenue . . . . . ..................................
Other Change in receivables ............................
Other Change in payables
Other Chaoge in inventory
Cash provided by operating transactions
2011

I
$
28.844.867
26.622.221
.1,266,426
4,831,n5
-147,872
138.9n
-8.012.028
5.297.119
-320.638
56.167.997
28.943
2.790.798
3.645.868
-1.056.070
67.100,529
-113.007,001
Cash provided by I (applied to) investing transactions
0810
0821>
0898
0899
Capital Transactions
11610 Proceeds on sale of tangible capital assels ..... __ , , .. , .. , ... , ... , . . ..... , , . , , . , . , ....
11621> Cash used to acquire tangible capital assels. . . . . . . . . . . . . . . . . . ..... , , .... , .. , .. , .
0630 Change in construction-in-progress . ......... . .........................................
11698 Other I I .......,.......... ..........
0699 Cash applied to capital transactions '- -4_5::..8::.79::..535"--J
Investing Transactions
Proceeds from portfolio Investments. . . . . . . . . . . . . . . . . . . . . ...........................
Portfolio investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other !lnvestmenlin GBE I... .
________.....J
1010
1020
1030
1031
1096
1097
1098
1099
Financing Transactions
Proceeds from long tenn debt issues. . , . . . . . . . . , . . . . . . . . . . . . . . . . . . , . . .
Principal long term debt repayment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,
Temporary loans .......... ................... , ............................
of t1emporary loans ... , ... , ... '1" .' .' .' ..' .' .' .' .' " " .' .' .' " .' .' ...' .' .' .....' ..' .' .' ..' .' .' .' .....' .' , .' .' ...'
Other . .. .... .......... . . ... " ., ..
Other
Cash applied to financing transactions
400.000
,2.575.366
,2.175.366
1210
1m
9920
Increase in cash and cash equivalents . ...
Cash and cash equivalents, beginning of year. . . . . . . .
Cash and cash equivalents, end of year . ...
12.923.694
117.269.502
130.193.395
1410 Cash provided from Operating Transactions (SLC 54 2099 01) ............. , .. , ... , ......
1421> Less: Debt repayment(SLC 54 102001). . . ............ , . . . . .............
9930 Net cash available for other purposes. . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
21>'1

1
$
58.167.997
,2.575.366

201' -:;
FIR2011: Brantford C Schedule 60
Asmt Code: 2906 CONTINUITY OF RESERVES AND RESERVE FUNDS
MAH Code: 40101 forthe year ended December 31. 2011
0299 Balance, beginning of year .................
0310 Allocation of Surplus ...
Obligalory Res. Funds, Deferred
Discretionary Res. Funds Reserves
R".
1 2 3
I I I
30,065,687 64,116.482 1,722,188
.....
47.094,3971 236,840 I
-' . /-. - " . - .
. .'
_.: _', H. _.'.
. - . . '

962,847
1,904,022
TOTAL Revenues &Surplus L =="-l. ---"==:.L ==
. .... .. ... , ..
MOVE ONTARIO &ONTARIO BUS RE .
BHOMES PROGRAM
OTHER PROCEEDS FROM CAPITAL
lot levies.
Subdivider contributions. . . . ........
Recreational land (the Planning Act) ..
Investment Income. . . . . . . . . . . . . . . . . . . . . . . ...
Gasoline Tax Province. . ....
Building Code Act. 1992 (Section 2.23) ........
Gasoline Tax -Federal. ..............
Canada Transit Funding (Bill C-48) .
Building Canada Fund (BCF) ...........
Olher ..........
Olher
Other
Olher
Development Charges Act
0610 Non-discounted services .
0620 Discounted services.
0630 Credits utilized (Development Charges Act) .
0699 Subtotal Development Charges Act L ===-
0810
0820
0830
0841
0860
086'
0862
0863
0864
0895
0896
0897
0898
9940
0910 Less: Utilization (deferred revenue recognized). . . . . . . . . . . . . . . . .. =====26:::,5:::94:::,8:=
35
1======20:::':::.70:::71
2099 Balance, end of year. . . . . . . . . . . . . . . . . . . . , .1 30,204,6641 86,372,201 [ -"::-.78::::2-=,82:::.91
101'
FIR2011: Brantford C Schedule 60
Asmt Code: 2906 CONTINUITY OF RESERVES AND RESERVE FUNDS
MAH Code: 40101 for the year ended December 31,2011
Totals in line 2099 are analysed as follows:
ObIigalofy Res. Funds, DeJerred
Rev,
1
I
OiscreOOf'lary Res. Funds
2
I
R"""es
3
I
5610
5620
5030
5040
5050
5060
5670
5OBO
5090
5091
5630
56W
5670
5680
Working funds. . . . . . . . . . . . . . . . . . ..
Contingencies. . . . . . . . . . . . . . . . . . . . . ..
Ontano Clean Water Agency (OCWAI fund for renewals, etc,
Sewer. . .
Water. . . . . . . . . . . . . .
Replacement of equipment. . . . . . . . . . . . . . . . . . . . . .
Sickieave, , , , , ., , ....
Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
WorI<place Safely and Insurance Board (WSIB). . , . . . . . . , ..... ,
Post-employment benefits. . . . . . . . . . . . . . . . ..
Tax rate stabilization .
lot levies .
Parking revenues ..
Debenture repayment. .
Exchange rate stabilization. .
o
3,137,020
o
2.861.139
3,671.957

o
o
35.304
164.938
1.617,891
o
o
o
o
o
o
175
13,455
92,325
82,318
51,1n
305,483
193.434
626,431
299.016
6,870,398
5.454.380
2.971.527
4.340.339
22,113,210
15,126,471
Per Service Purpose:
Generalgovemment. . . . . . . . ...................
Protection services , , , , , " , , , , ... , , . , . ,., , , " ... .
Transportation services:
Roadways .. , .. , .. , , .. , ' ... ' , ... ' .. " , .....
Winter Control. . . . . . . . . . . . . . . . . . . . . . . .
. . . ................
Pal1dng, ......... , , . , .. , ... '
, . , .. , ....... , ..... , . ,
Air transportation. . . . . . . . . . . . . . . . . . . . .......
Environmental services:
Wastewater system. . ................
Stann water system. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
WaterworKs system. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Solid waste collection. . ........ ,....... . , .... , ...
Solid waste .. ' . . . . . . , . . . ...
Waste diversion. . . . . . . . . . . . . . . . . . . . . . . . . .
Health services. . . .. . . . . . . . . . . . . . . . . . . . . . .
Social and family services. . . . . . . . . . . ....
Social housing. . . . . . . .
Recreation and cultural services:
Par1<s, , , , , , .. ,. , , ,., , , ,. , , , .. , , , , , , , '. '
Recreation programs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,
Recreation facilities - Golf Course, Marina, Ski Hill. . ......
Recreation ladltties All Other, . . . . . . . . , , , , . . ......
Libraries ....................................
Museums .
Cultural services. . . . . . . . . . . . . . . . . . . . . ......
Planning and development. . , ' . . . . . . , . , . . . . , ...
Other !OTHERCORPORATEFINANCING I.. , .
5225
5230
5235
5240
5245
5246
5256
5255
5260
5215
5216
5220
5221
5222
5223
5265
5256
5271
5274
5275
5276
5m
5280
5290
5205
5210
ROADS. BRIDGES &BUS PROGRAM
B-HOMES PROGRAM
5610
5620
5640
5650
5561
5600
5691
5692
5693
5695
5696
5697
5698
5699
9930
Obligatory Deferred Revenue:
Development Charges Act Non-dlscounted services. . ......
Development Charges Act . DIscounted services. . . . . . ....
Subdivider contributions. . .
Recreational land (the Planning Act). . . . . . . ..
Building Code Act, 1992 (Seclion 2,23).
Gasoline Tax - Province .
Gasoline Tax - Federal .
Canada Trans, Funding (Bil C-48) .
Building Canada Fund rBCF!. .
Other
Other
Other
Other
Other
TOTAL
12.299,312
4.622,727
2,148,663
192,136
l,m,219
2,925.140
6.:1;1.824
o
o
33,722
103,921
30,104,664
FIR2011: Brantford C Schedule 61
AsmlCode: 2906 DEVELOPMENT CHARGES RESERVE FUNDS
MAH Code: 40101 for the year ended December 31, 2011
DeYeIopment ChcM'ges Proceeds Development Charges Disbursements
--
........

To;T.-.giblltCapilal
....... """'""" ....... """"",
-"""....
,..

--

T"
"'...."""'"
........" ........
-
.....-
31
I 2
,
<
,
0 7 0
,
10 11 12
t Charges s s I I S S S S S S S I
.. ..... 0 0 0 0
. . . . . . . . . . . . .. 359,555 0,094 0 48,278 20,094 20,094 387,737
... ........ .... 251,957 16,771 5,921 0 22.692 0 0 284,641il
........ ... 1I,e13.111 t,m,310 189,775 271,646 l,810,;111 1.soo,000 16.535 1,516,535 8.907,643
.... .. ........ .. , .., 158,407 ',205 0 311,126 ",000 0 0),000 127,533
.. , ........ ........ t.m,588 200,2"9 .',078 0 241.327 0 0 1.016,1115
0 0 0 0
S92,2S1 2111,1011 16,055 0 297,m 0 0 890.014
......,. 0 0 0 0
_.
. . . . . . . .. 0 0 0 0
. . . . . . . . . . . . . . . . ..... 0 0 0 0
............ ..... .. 0 0 0 0
...-,
...... ..... 0 0 0 0
...... .......... .. , 0 0 0 0
... .. "",m 1.(.139 0 161,.((11 50,21,( SO,21'( 140,150!1
.... 2,188,152 533,571
..", 1,052.019 1,151,699 1,000,000 225m '-225m 3,31.(,71)1
......" ....... ... 89,.(1a 15,122 ,1J2
0 11,85.( 0 0 0 101,332
...........
"
....... &5,113 92,51,( 2,181 9.f,m 2"'351 24,351 136,131
........ 0 0 0 0
emet,r1....... 0 0 0 0

I
0 0 38 ',500 3,538 0 0 3,538
3,113 .(.213
"
0 ',304 2,2,(2 2,2.(2
5-'"
0 0 0 0 0 0 0 0
0 0 0 0
TOTAL 15,3.f1,.(1il8 2,866,6
"''''<
',2n,JOS 0 .(,'(1l3,758 0 2,580,tm 339,215 0 2,919,215 16,ln2,D
Developmen
0205 ae,.a1 Govern
all(} Fr. ProlIdiDn
0215 PoIot PrtOdion
0220 RoD a'ld SWdInlI
022S ...
"., w_
0ZJ5 _.
0240 Wa.
02.(5 Em.gency MelIcaI
0250 Homes lor the
0255 Dare-e.
0260 Housing
0265 Pnlnl Oft
0270 GO Transil.
0275 \..tlrry.
02110 _.
02115 __
0286 PlI1dng
0287 Animal Control
0288 Munlclpll C
om _.
02115 _.
"" _.
0297 Olher .
"99
Note 1: P1eue attach the financial statement relating to development charge by-laws and reserve funds identified in section.3 of the Development Charges Ad, 1991.
Note 2: Please attach a copy of your municipal development chilrge pilmphlet, which provides information on your DC rates In place as of December 31.
-
-
;,)"VC'
FIR2011: Brantford C Schedule 70
Asmt Code: 2906 CONSOLIDATED STATEMENT OF FINANCIAL POSITION
MAH Code: 40101 for the year ended December 31, 2011
Sublolal
.....
'299
0410
0410
0430
0440
0450
0490
0499
06'0
0610
0630
0640
0690
0699
0805
08'0
0815
0810
082.
0829
0861
0862
0863
0884
0865
0868
'845
Financial Assets
Cnh and cnh equivalents..... , ......... , ......
Accounts recelvabl.
Canada.
Ontario ...
Upper-tier .
O\hef" fTkJniclpalities .
SChool boards .
Oller receWabies .
Subtotal
Tu.s recelvabl.
Current ye....slevies .
Previous year'S levies .
Pri:lr ye....slevies .
Penalties arid inlerest ...
LESS: Anowance b uncoleclables. . . . . . . . . . . . ..
Subtotal
Investments'
c-..
Ontario. . .
Municipal. . . . . . . . . . .............
GoYenvnent busiJess en!efprises. . . . . . . . . . . . . . . . . . . . . . . .
OCher IMlSNlCtPAl OMIt PROVINCIAlJ SCHOOl. BOARDSI ..
5obtOUl
Debt Recovffable from Others
Municipalities. . . . . . . . . . . .. . .
School Boards. . r' ._....... , , .... ,
Retirement Funds. . . ,
Sinking Funds. . ....... -...................
Inarviduals.
00"
';1).193.3961
J,J69.072
5,"11,IJ1
,
2,3.48,102
I,U5,105
10,231,&19
22,801,629
1.178.9!1O
J,558,l1"
1,1175,519
1,.456,657
5171,621
1,191.019
tOO2.23'
".050,.336
12,635.325
61.1.46.238
5,622,020
fIi,056,l55
.......
0
0
0
0
0
"58,5001
8010 Market ...alue olln...estmenls Included in Line 0829 .
0830
0835
0840
0850
0890
0898
9930
2<l10
2<l2<l
2030
2040
2'"
2210
2220
2230
2240
2250
2260
2270
2290
2299
Oth.r financial assets
In...entorles held lor resale.
Noles recewable.
Mortgages receivable.
Deferred taxes
Other I j.'
liabilities
Temporary loans
Operating PlJllO$8S .
Tangible Capital Assets:
Canada .
On...".
OM.
Accounts Payable
Canada ..
Ontario. . . . . . . . . . . . . _. . . _. , . . . . . . . . . .
Upper-lier ....
Other municipalities. . . . . . . . . . . . . . . . . . . . . .
S<:hooI boards . . . . . . . . .
Inlereslon debt .
Trade accounts payable .
OM. . .
Subtotal
TOTAL Financial Assets
Subtotal
248,300.100 I
I3ll,JOJ,J56 I
0
0
......
lC.071
0
2.9n.048
6OJ,461
"'..,
9.0),&86
3O.01l901
....663,050
Dtlerred revenue
2410 ObIigabyreseMlfUnds (SlC60209901).
2490 Olhe<. .. ..
2499
50"....
2610
262<l
26JO
2640
2650
2680
2699
Long tMTn Habllitles
Debt issued
Debt 10 oltlers .
Lease purchase agreements ITangib!e capital leases) . . . . 'I'. '. '.
I ..
LESS: Debl issued on behalf of Go'>'erTmenI Business Enlef!tise.
Subtotal

,
o
o
304,491,819
Solid Waste Management Facility liabilities
2799 Solid waste landfill closure and posklosure.
Post employment benefits
2810 Accumulated sick lea...,.
2820 Accrued vacation pay .
2830 Accrued pensiolls payable.
2840 Accrued Workplace Sale and Insurance Board claims S18.
269B other Accrued Reliramenl Benefi\s Payable
2899
994'
9945
Subtotal post employment benefils
TOTAL liabilities
Net Financial Assets I Net Debt {Tolal Financial Assets LESS Totaillabllltlesl
14,425,91\ I
J.lJ91,196
0
0
622;6<
15,970JOO
\9,689,662
14J,415,11)j \
104,631,5971
""
FIR2011: Brantford C Schedule 70
AsmtCode: 2906 CONSOLIDATED STATEMENT OF FINANCIAL POSITION
MAH Code: 40101 for the year ended December 31,2011
NOll-Financial Assets
6210 Tangible Capital Assets (SLC 51992111). . , , , , , . , , ...
6250 Inventories of Supplies, , , . , , . , , , , '
6260 Prepaid Expenses. . , , , . , .
6299 Total NonFinancial Assets
1

693,661,750
13,185,008
383.1;43
707,211,401
Total Local Boards
9970
6410
6420
6430
5030
5035
5040
5041
5045
5050
5055
5060
5076
5077
5078
5079
509'
5000
6601
6602
6610
6620
6630
6640
6699
9911
Total Accumulated Surplus/{Deflcltl
Analysis of the Accumulated Surplus/IDeficit)
Equity In Tangible Capital Assets, , . . . . . . . . . . . . .. , .......
Reserves and Reserve Funds (SLC 60 2099 02 + SlC 60 2099 03). . . . . . . . . . . . . . . . . .
General Surplus! (Deficit). . , ...........
local boards
Transil operations.
Water operations .
Wastewater operations.
Solid waste operalions .
Libraries .
Cemeteries.
Recreation, community centres and arenas,
Business Improvement
0"''
Other Counly Health Uril
Other Jotvl Noble Home
Other Ol"''''''-"'''-''''''''''''-- -----'
Equity in Government Business Enterprises (SLC 106090 01)
Unfunded Employee Benefits_.
E""landfill . _._._.'1' _ '...... ::::..........
Total Other
Total Accumulated Surplus/{Dellcil)
812,001,9981
693,661,750
88,155,0)3
24,076,815
43,876
30.06'
12,!lfl2,205
12,956,945
I
61,746.2381
.19,689,663
14,425,911
.J4,033,316
385,890
,
..ij8,534,780
812,001,9981
:>.1",;:;,
FIR2011: Brantford C Single/Lower-Tier ONLY Schedule 72
AsmlCode: 2906 CONTINUITY OF TAXES RECEIVABLE
MAH Code: 40101 for the year ended December 31, 2011
Continuity of Taxes Receivable
0210 Taxes receivable, beginning of year.
0215 PLUS: Amounts added to tax bills for collection purposes only.
0220 PLUS: Tax amounls levied in the year ISLC 26 9199 03)" . , , , , , .
0225 PLUS: Current Year Penalties and Interest. . .
0240 LESS: Total cash colleetions (SLC 72069909) . . .
0250 LESS: Tax adjustments before allowanoes (SLC 72 2899 09) .
0200 LESS: Tax adjustments not applied to taxation (SLC 72 4999 09) .
443.496
156,231,353
2,155,340
153,701,118
4,311,704
0
0280 PLUS:
IAJ.=Iow"'.... :=ad"'i
u
='1!re=n' I . . . . . , I
0290 Taxes receivable, end of year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I 8,791.0191
.... , .. f----c::-:::-:-c-:-I
TOTAL Cash Colleetions 153,701,118
0610
0620
0630
0640
0690
0699
Cash Collections
Current years tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...........
Previousyea(stax .. , , . , .. , , ,. , , , , . . . . . . , . , .
Penalties and interest. . . . . . . . . . . . . . . . . . . . . . . . . . ........... , ...........
Amounts added to tax bills for collection purposes only. . . . . . . . . .. , . . . . . . . . . , . , , , , .
Other I I ...
9
$
148.609.529
2,733,746
1,914,347
443,496
.,,, '"
FIR2011: Brantford C Single/Lower-TierONLY Schedule 72
Asml Code: 2906 CONTINUITY OF TAXES RECEIVABLE
MAH Code: 40101 for the year ended December 31, 2011
Tax Adjustments Applied to Taxation
SCHOOl BOARDS
English Public French Public Eng"",._- French - 5epa'ate
2 3 4
$ $ $ $
797,160 584 282945 5,417
""'"
5
$
2099 Rebates forChaities (Mun. Act 361).
2299 Vaca'll Unil Rebates (Mun. Act 364) .
~ f r - - ~ -
I
., .
26,900 62 10,733 224 37,919 101,939 139,858
421,287 961 167,575 3,494 0 593,317 846,379 1,439,696
0 0 0 0 0 0 0 0 0
0 0 0 0
0 0
0 0
0 0
2899 Tax adjustments before allowances 1 1,245,347 1 461, 253 1 9,
135
1 oII
1,717,342 1 2,594, 362 1
oII
4,311,704 1
6010 Recovery d Tax Deferrals .
7010 Enlitlement of School 8oa'ds .
4010
4210
4420
4890
4891
4999
Tax Adjustments Not Applied to Tuation
Tax sale, Tax registration accounts ...
Tax Deferral - Lowincome seniors and Disabled persons (Mun. Act 319) .
Ne' Impa;1 or 5% eapp;ng Umi1 Plogcam .
:: I I
Tax Adjustments Not Applied to Tuatlon
Additional Information
SCHOOL BOARDS
English Public French Public English - Separate French - Separate Olher TOTAL Education
lower-Tier (Single-
Upper-TIer
TOTAL Tax
TIer) Adjustment
4 5 6 7 9
$ $ $ $ $
0
0 0
0 0
0 0
0 0
0 0 0 0 0 0 0 0 0
I I I I II
01
II
01
27,568,6291 53,617 1 9,196,560 I 204,8781 011
37,023, 684 1
-
-
, "
FIR2011: Brantford C Schedule 74
Asm' Code' 290. LONG TERM LIABILITIES AND COMMITMENTS
MAH Code. 40101 rOf the yellr ended December 31, 2011
1. Deirt burden of IhllTlUnidplity
02"
""
0230
02"
""
""
AI ouIsllr'lcfl1g Iuued by tie 1IIri:::ipaily, prIdeceAor rruic:ipIIties II'ld rities
ToOnllmh!". . .
ToC.-..dlIl'ldIlgllllCiM. . ..............
='"'"' 'I:':':':':'
s,""",
22.258,1"
3.DIS.1S24
1.216.211
34.49\.119
.. LI


S,b"O'
Subtot.1l
Subtotal
... '1:':': ::.:::: ....
LESS: Own II.OOs (Actual balances)

:;-""1-""':'::': ..... .... I .. ..
Oltler ...
"".
LESS: Debt reIh!rlt bids
.....
w...
"""
"".
"".
1010
'020
''''
'00'
''''
""
0.t99 PlUS: AI dIbI f:SIUl'I'lEId by flerlUlicipally fromohrI.
LESS: AI cIlIbl: I!ISIalITIIld by odwn
""'"".,
SdIlxJI bolJds
0Iw1.lricipaltie:s ..
Goonmment iluIiness EnIerpBses .
::: 1 --'1
""
""
""
""
""
....
"'''
"'"
""
....
"'''
....
....
""
TOTAL Hilt long Tenn LillblliUn ofthl Munlclpanty
TOTAl N.Lon\! TermUabllll" oIlh. Munldp.-ty
TOTAL Net long Term Ullbll1l1" 01 the Munlclplilly
1210
12"
"" 1240
"'0
"'0
,20>
'297
''''
'tl.
,..
14111
\415
1416
""
""
""
""
""
,'"
""
"..
,...

,,,,
,,,,
"..
"" ,...
1471
1474
""
'<7,
"n
".,
".,

2. Debt burden olthe munlelp.rrty: Analysed by debt Inltnlmtnt
Sinking fund debenhll'85 .
Installment (serial) debentures ..
Long Iefm blllk loans .
Lease purd1ase agreements (Tengille capiIaIl8ases)
MortuagllS. . .............
Ontn Clean Water Agency (OCWA). ...............
1", .
J. o.bt burd.., ol1M rTMInlclpllty: Analyslld by function
....,.,..,.,...

teMt:er.;
......,..
-"""".
TIWlSit ,
--. -_.
..........
ErrMrvrwllalIIIIJlIicas::
W.--f)'$iem, .
Sbm.... IyMn.
WallnfoIb sy*n. ,
Sc*I Wasbt eoIBction
Sold W..disposII.
Was18 dwnion ,
_........
SoQ,IofWtt
....""""".
lWId euJIIol
Pm,

RllCI'Mtion facllties Gel Course, MlIriM. Ski til. ,
Recraalion lacilties AI Other.
l.IlrIriM..
IAlMlllTll.
CulUalllII'Vlces.. . ..... ,.,.
PlaMIng II1d developlllllflt. . . . . . , .
Olher long t9rm lalliities. . . . , . , , . ,

'.21E.216

3,015,824
,

22.259.119

3"191,1"
I : 1


.. ,
......

511."
ZZ.Z5Ult
,
,

UI4J,Jll2
J.01S,1J2.4

1220,000
0
5,062.11lO
,
34,491,819
..011 ~ ~ l
FIR2011: Brantford C Schedule 74
Asmt Code: 2906 LONG TERM LIABILITIES AND COMMITMENTS
MAH Code: 40101 for the year ended December 31, 2011
4, Debt payable in foreign currencies (net of s i ~ k i n g fund holdings)
~
$
. . . . CAD 0
. . . . usoo
1610
1620
1830
16olO
1650
1660
US Dollars:
Ganadian deliar equivalent induded in SLC 74 9910 01 .
Par value in 'U.S. Dollars' , ..............
Other currency:
Gana<llan deliar equivalenlinduded in SLC 74 9910 01 . . . . . . . . . . . . .. . .. .. . .. . . . . . . . . . . CAD 0
Par value in I I f-- =OCj
Cana<lian deliar equivalent induded in SLC 74 9910 01 .................................. f-- ---'CAD="l0
Par value in ~ I I.... 0
5. Interest earned on sinking funds and on debt retirement funds during the year
1810
1820
1830
();,on funds. . . . . . . . . . . . . . .
Ontario Clean Water Agency
Sewer .
Waler. , .
oI
I
00 I
.' . c------_______=_
1110
1110
2199
6, Details of sinking fund balance
2010 Value of own sinking fund debentures issued and outstanding at year end.
Balance of own sinking funds at year end
Total contributions to own sinking funds , . ,
Total income earned from investments of sinking funds' monies . ......... , .... , ...............
2210 Estimated lolal future contributions from this municipality required 10 meet obligations in line 2010 above.
2220 Estimated lolal future income earned from investments in lines 2199 and 2210 above.
7. long termcommitments at year end
01
Subtotal 1--------'-1:I
.~ 1-------.:..:I
1410
2420
1430
1440
1496
2497
1498
2499
Hospjlal support. . . . . . . . . . . . . . . . . . . . . .......
University support. . . . . . . . , . . . . . . . . . .
leases and other agreements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...........
Capjlal equipmenltand alXjuisitioo . . . . . . . . . . . . . . . . . . . . ......
Other Stedl1lM Community Hospice . . . . . . . . . . . , . . . .
Other Sl Joseph's lifecafe Centre . . . ...................... , ...
Other
TOTAL
0
l.t5O.000
16,741,472
0
960.000
1.456.687
0
21,D,159
l'D'
FIR2011: Brantford C Schedule 74
AsmtCode: 2906 LONG TERM LIABILITIES AND COMMITMENTS
MAH Code: 40101 for the year ended December 31. 2011
8, Conlingent lIabililies
Is Value In CokJmn 2
Es1inaled?
Value
Number of Yea'S
Payable OYer
,
01
o
o
o
OebIC_
,
I
YorN
6,594
o
YorN
Acc1Jl'rUated SWpIus I Talai Outslal:filg Capital
Dellcit ObIgation
1 ,
I I
TOTAL '-__-='",57.::5,.::"'::..1- -=',.::"'.::8,-=".::'
TOTAL
........
01 01
Principal Interest Total
1
,
I I
1,401,497 360,330
1,167,275 1,217,792
........ 1- --1 ---=0+- -1
1 ............
10. Debt Charges for the current year
Recovered from the Consolidated Statement of Operations
General Tax Rates. . .
Other. . ..................................
Tile DrainageJShOfeline Assistance.
Recovered from reserve funds.
Recovered from unconsolidated entities:
ElectJicity .
Gas ...
Telephone.
Other
Other
g, Ontario Clean Water Agency Provincial Projects
Water projects:
For this M4Jnicipality only .
Share of integrated project(s) .......
Wastewater projects:
For this Municipality only ........ , .
Share of integrated project(s) .
Pendng or threatened litigation. . .
Retroactive wage setlletnents.. . .
Guarantees of long term indebtedness in the name of the lnJnicipafty but assumed by others f---------1f-------+-----
0Uts1an<f"!l1oans guaranteed. . . . . . . . . . .
Olher IPoslsecond., .........,project ,..
Line 3099 Includes:
3110 Lump sum (balloon) repayments of long term debt.
3030
3040
3050
3097
3098
3099
2810
2820
301'
3014
3015
30'0
'830
'840
3120 Provincial Grant fur1<ling for repayment of long tenn debt. . . . . . . . . . . . . . . . . . . . . . . . . . IL- _
2610
2620
263ll
2640
2698
2699
Analysis of Lease Purchase Agreements (Tangible Capital leases) and Financing Leases (not Tangible Capital leases)
3140 Debt charges for lease purchase agreements (Tangible capital leases) . . . . . . . . . . . . . . . .. 0I
3150 Financi1g leases (nolTangible capilalleases) beyond tenn of Coonci. . . . . . . . . . . . . . .. _ _ __.:.:".:.:,',,".::,055:::..
3199 TOTAL 12,'97055
"""""
Interest
11, Long term debt refinanced 1
,
I I
'''0
Repayment of Provilcial Special Assistance. ... . .................. . ., .. . . 0
3<20 Other long tenn debt refinanced ..... ... . . .. . .... . . . . . . ... 0
L
2..lllCl.ll
FIR2011: Brantford C Schedule 74
Asmt Code: 2906 LONG TERM LIABILITIES AND COMMITMENTS
MAH Code: 40101 for the year ended December 31, 2011
12. Future principal and Interest payments on EXISTING debt
RECOVERABLE FROM:
Consolidated Statement 01 Operations Reserve Funds Unconsolidated Enmies All Others
Principal Interest Principal Interest Principal Interest Principal Interest
1 2 3 4 5 6 7 8
I I I I I I $ I
3210 Year 2012 ... ....... . 2,551,226 1,477.985 6,987 26,813
3221) Year 2013, ... .. ,., , 2,604,397 1,364,720 7,403 26,397
3230 Year 2014, ..... .. . ... 2,759,039 1,246,166 7,844 25,956
3240 Year 2015 ...... . . .... 2,881,806 1,123,050 8,311 25,489
3250 Year 2016 .. , . 1,398,602 1,014,857 8,806 24,994
321;0 Years 2017 to 2021 ...... 7,142,808 4,115,108 52,551 116,448
3270 Yeaf12022 onwards , 14,635,437 3,531,529 366,602 224,894
3280 Inlto be earned on sink. fuods . 0
3299 TOTAL 34,033,315 13,873,415 0 0 0 0 458,504 470,991
13. Other notes
3601
Please list all Other Notes and forward supporting schedules as required by email to:
Use ALT + ENTER Keys to 'Rerum' 10 the next line.
FIR.mah@ontario.ca
I
[
~ ..... '
FIR2011: Brantford C Schedule 75
AsmtCode: 2906 WATER SERVICE
MAH Code: 40101 for the year ended December 31, 2011
WATER SERVICE
STATEMENT OF OPERATIONS
r
l
02Q5
02Q6
0210
0215
0220
0225
0230
0235
0240
0245
0250
0260
0295
0296
0297
0298
0299
0410
0429
04J0
0440
0495
0496
0497
0498
0499
9910
Revenues
User Fees . ................................ , . . . . . . . . . . .
Municipal PropertyTax by Levy (Special Area Rates). . . . . . . . . . . . . . . . . . .
Services to Other Municipalities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ontario Conditional Grants. . . . . . . . . . . . . . . . . . . . . . . .....................
Ontario Housing Programs ............. , . . . ......
Canada Conditional Grants. . . . . .
Ontario Capital Grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .....
Canada Capital Grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..............
Canada Gas Tax FUnding. . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...........
Revenue from Other Municipalities. . . . . . . . . . . . . . . . . . . . . . . . .....
Investrnenllncorne , . ...............
Deferred revenue eamed. . . . . . . . . . . . . . . . . . . ..................
~ - - - - - - - I .... " .. "
Total Revenues
Operating Expenses: Analysis of Expenses by Object
Salaries. Wages a ~ d Employee Benefits. . . ... , ... , ..
Operating and General Expenditures. . . . . . . . , ,
Amortization Expense. . . . . . . . . . . . . . . . , . . . . . . ..
El - - ~ ~ ~ - - - - - - - - - - - - - - 1 I .
Total Expenses
Net Income
1
$
20.042.078
514,049
7,453
SO,IIOO
20.598.674
1
$
4.082.900
6.291.879
4,139,014
994,818
15,418,611
;rJ I , ~ ,
FIR2011: Brantford C Schedule 75
AsmtCode: 2906 WASTEWATER SERVICE
I MAH Code: 40101 for the year ended December 31. 2011
WASTEWATER SERVICE
STATEMENT OF OPERATIONS
1005
11106
1010
1015
1020
1025
1000
1035
1040
1045
1050
1060
1095
1096
1097
1098
1099
1210
1220
1230
1240
1295
1296
1297
1298
1299
9920
Revenues
User Fees .................................................. , . , .
Munidpal Property Tax by Levy (Special Area Rates), , , , , , , , , , ' . ' ..... , ..
SelVices to Other Municipalities. . . . . . . . , . . . . . . . . , , . . . . . . . . . . . . .. , . . . . . . . . . . ..
Ontario Conditional Grants. . . . . . . . . , . ' . , ......... , , ' .... ,
Ontario Housing Programs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Canada Conditional Grants. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ontario capital Grants .. , . . . . . . . . . . . . . . . . . . . . . . , . . . . . , .. ,
Canada Capital Grants. . . . . . ..................- ................
Canada Gas Tax Funding. . ...................................
Revenue from Other Municipalities. . . . ........................... , .
Invesbnent Income. . . . . . . . . . . . . . . . . .
Deferred revenue earned. , . . . . . . . . . . . . . . . . . . . . . . . . . . .
EI I
Total Revenues
Operating Expenses: Analysis of Expenses by Object
Salaries, Wages and Employee Benefrts. . .
Operating and General Expenditures. . . .
Amortization Expense.
~ : s t Expens.e_,__. ,_,__._,_._._'.-'----1: ::
Other
Other
Total Expenses
Net Income
1
S
15,447,665
15,447,665
1
S
1,661,366
5,488,722
4,051,377
11.221,465
4,226,200 I
FIR2011: Brantford C Schedule 75
AsmlCode: 2906 TANGIBLE CAPITAL ASSET CONTINUITY BY CATEGORY
MAH Code: 40101 for the year ended December 31, 2011
WATER SERVICE
SEGMENTED BY ASSET CLASS
COST AMORTIZATION
2011 Opening 2011 ()per*lg AdditQlsn
.......
....""'"
2011 Closing 2011 Opening
""'""
--
2011 Closing 201\ Cming
""""""'" Net Boot Valle
""".....
,,,,.""". eo...... AmortizaDarl
--
"'-"
_......
Net Boot Vw.
1 2
,

5
, , , ,
10 11
S S S S S S S S S S S
........ 16,(58,493 22,397,682 13,659,897 1161,114 35,189,llO5 5,939,189 1.2(17.i562 79J.liB 11,416,655 28,113,150 124,122
31,501,162 4O,2S0,0ge 1,190,.))5 10,563,058 1I,188,9JIS 528,219
',510'"
111,1192,1123 8.S.tO,247
Tr...muiDn Man. 70,619,012 IOS,9TO,SSt 2,249,481 147.450 108,012,582 35,351,539 1,801,123 12J,m 37,034.889 71,OJ1.S3 ,..",
.............. 0 0 0 0 0 0

I
0 0 0 0 0 0
498,121 1,112,027 169,487 54,on 1,227,437 613,906 261,274 54,011 1121,103 ....33<
1,80(,049 3,055,235 367,124 131,385 3,310,914 1,251,186 336,681 131,Ja5 1,45tJ,482 1,a54,492 W_Metan;
Tolat InfTJltrueturt Alietl 120,880,637 172,825,593 47,929,254 2,390,991 0 2le,36J,8S6 51,9+4,756 4,200,959 1,846,351 54,299,364 164,064,492 8,891,130
0210 Und.
""
0220 _.
02J0 ........ ,
0240 EiMrnIKll.
"" """
0297 """
"" """
WASTEWATER SERVICE
SEGMENTED BY ASSET CLASS
0410 laid ,.
.... "","""..
"" """
I
,..,
"""
""
"""
""
TQQlInfJutJuctuRAsHtl
COST AMORTIZATION
2011 Opening 20110pri1g
_...
....-
-""'"
2011 CbaIg 20110pri1g ........
-
2011 CIoaIg 2011 CbaIg
Net Book V..
"""...... ,,,..""". """......
Arroor1izaliona.lau
--
......
_.....
Net Boolr. V..
.-
1
: : : : : :
,
:

I S
31,487,922 49,523,448 495,872 50,019,118 18,035,524 9n,145 19,012,669 31,ooe,4t9 3,883,918
15,407,549 21,e67,41lll 1,129,221 22.D9ll,7111 8,4511,"11 1,014,6lI6 7,474,835 lS,522,llIl4
74,168,397 123,928.125 734,865 74,766 124,588,824 49,760,328 2,059,545 56,147 51.183.125 72,825,098 1,815,227
0 0 0 0 0 0
I
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
121,063,868 195,319,lll59 2,359.158 74,166 0 lW,l104,etI1 14,255.801 4.051,318 5o!I,141 78,2S1,0J0 118,353,631 5,4911,143

FIR2011: Brantford C Schedule 16
Asmt Code: 2906 GOVERNMENT BUSINESS ENTERPRISES
MAH Code: 40101 for the year ended December 31, 2011
GOVERNMENT BUSINESS ENTERPRISES
STATEMENT OF FINANCIAL POSITION
'----- 1
Total Assets
0210
0220
0297
0298
0299
0410
0420
0497
0498
0499
9910
0610
0810
0820
9920
Assets
Current. . . . . . . . . . . . . .
Capital.
Other.
Other
. . . . . . . . . . . . . . . .
Net Equity
Municipality's Share
STATEMENT OF OPERATIONS
Revenues .
Expenses .
Net Income (loss)
Please Specify GBE
Brantford Energy
Total
Carna_
l 2 3 4 5 20
$ $ $ $ $ $
30,957,118 30,957,118
74,905,342
74,905,342
11,267,679 '1,267,679
0
117,130.139 0 0 0 0 117,130,139
15.581,543 15,581.543
55.174,469 55,174.469
10,120.392 10.120,392
0
80,876,404 0 0 0 0 &:1,876,404
__ I__ I__ I__
36,253,735_ 36.253,735
21,101,146 21,101,146
18,101,455 18,101,455
2,999,691 0 0 0 0 2,999,691
1010
1020
Municipality's Share 1 --=2,999=,6::-9,-11 ------------+------ a"'999=':,6:::-91I
Dividends paid 1,800,00) , 1.800.000
-
~ " \ ' \ l
FIR2011: Brantford C Schedule 77
Asmt Code: 2906 HEALTH UNIT
MAH Code: 40101 for the year ended December 31, 2011
0210 Health Unit IBrant County
0410
0420
0430
0496
0497
0498
0499
0610
0620
0630
064!l
0650
0696
0697
0698
0699
Consolidated Statement of Financial Position
Financial Assets
Cash and cash equivalents, , , , , , , , , , , '
Accounts Receivable, , , , , , , . ,
Investments, 'C-'C-'C-'C-'C-'C-''-'-'-'-'-'-'-'--'-'-'-'-'-
~ ~ : ~ I :
Total Financial Assets
Liabilities
Accounts Payable and accrued liabilities, , , , . , , , .. ,
Debt. ' , , , , , , , , , , , , , , , , , , , , , , ,
Pensions and other employee benefits, , , . , , . , , .. , , , .. '
Other accrued liabilities.
Deferred Reve",nu::-e.c'-'--'--'--'--'--'--'--'--'--'--'--'--'--'--'-'
~ : : : ~ I [: ' ,
Other",
Total Liabilities
Health Unit Municipality's Share
%of Municipality's Share
of Health Unit
1 2 3
$ $ %
1,549,320 1,110,862 71.7%
204,636 146,724 71.7%
0
0
0
0
1,753,956 1,257,586 71.7%
2,161,321 1,549,667 71.7%
0
830 595 71.7%
0
0
0
0
0
2,162,151 1,550,262 71.7%
9910 Net Financial Assets (Net Debt) '-- -408=,1:::95"'1 -",2::-:92"',6'-76"'1 7"'1.::-7%'----__
0810
0820
0830
0896
0897
0898
0899
Non-Financial Assets
Tangible capital assets. , , , , , , , , , , , , . , ,
Inventories of supplies.
Prepaid expe"",ses=,,-,-,-,-,-,-,-,-,-,-.c'.c'.c'.c'-'-C' , ,
~ : : : : I I " ,,,,,,,
Total Non-Financial Assets
1,787,363 1,281,539 71.7%
0
381,926 273,841 71.7%
0
0
0
2,169,289 1,555,380 71.7%
9920 Accumulated Surplus/(Deficit) 1,761,0941 1,262,7041 71.7%
1010
1020
1030
1097
1098
1099
Accumulated Surplus Analysis
Equity in Tangible Capilal Assets '
Reserves and Reserve funds,
Geneml Surplu="",(D=e.cf",=I)""-'--'--'--'-'-'--'-'-'-'--'--
~ ~ : ; I I
Accumulated Surplus/(Deficit)
1,787,363 1,281,539 71.7%
0
-26,269 -18,835 71,7%
0
0
1,761,094 1,262,704 71.7%
101111(l1
FIR2011: Brantford C Schedule 77
Asmt Code: 2906 HEALTH UNIT
MAH Code: 40101 for the year ended December 31, 2011
1210 Health Unit
IBrant County
1411
1450
1497
1498
1499
Consolidated Statement of Operations
REVENUES
Provincial
Province of Ontario .
Land '-'--'-'--'-'--'-'--'-'--'-'--'-'-''-'-'-' . . . . . . . . . . . . . .
: .
Total Provincial Funding
Health Unit Municipality's Share
%of Municipality's Share
of Health Uflil
1 2 3
I I %
236.607 169,647 71.7%
0
0
0
236,607 169,647 71.7%
Federal
1611 Govemment of Canada . . .
1698 Other IMinistry of Health and Long-Term Care ).
1699 Total Federal Funding
0
6,849,094 4,910,800 71.7%
6,849,094 4,910,800 71.7%
MunicIpal Contributions
1810 Municipal Billing,;,-s,-.'-'-'-'-'-'-''-''-':....:....:....:....:....'-'--'-'-;
1898 Other 1 I.
1899 Total Municipal Contributions
2,228,927 1,598,141 71.7%
0
2,228,927 1,598,141 71.7%
2010
2020
2097
2098
2099
Other Revenues
Investment Income.
Deferred reven
IHealth Unit I: :
Total Other Revenues
0
0
49,642 35,593 71.7%
0 0 0.0%
49,642 35,593 71.7%
TotalRe.enues L- :...9'3:...84:...'2:...70:...1'-- 7:...1:....7%=__
9930
EXPENSES
Health Services
2410 land Ambulance ........ , .
2420 Public Health. . . . . . . . . . . . . . .
2430 Other I I.
2440 DSSAB Administration. . . . . . . . . .
2496 Other I I': '.
2497 Other ,
2498 Other
2499
Total Health Services
0
9,529,911 6,832,946 71.7%
0
0
0
0
0
9,529,911 6,832,948 71.7%
9950
Annual Surplus / (Defico) L LI _
FIR2011: Brantford C Schedule 77
CONSOLIDATED STATEMENT OF FINANCIAL POSITION &
AsmtCode: 2906 STATEMENT OF OPERATIONS FOR OTHER ENTITIES
MAH Code: 40101 for the year ended December 31, 2011
0410
0420
IIUl
0496
0497
0498
0499
Consolidated Statement of Financial Position
Financial Assets
Cash and cash equivalents. . . . . . . . . . . . . . . . . . . . . . .
ActOIJnts Receivable. . . . . . . . . . . . . . . . . . . . . .
Invesbllents. . . . . . . . . . ....................
Other. ..............................
Other .................................
Other. . ....................
Total Financial Assets
Total All
1
$
1.549,320
204,636
o
o
o
o
1,753.956
Share
2
$
1,110,862
146,724
o
o
o
o
1,2S7,5lI6
%of MJnlcipalilj's Share
ofTola AI
3
%
71.7%
71.7%
71.7%
liabilities
0610 Accounts Payable and accrued liabilities. . . . . . . . . . . .
0620 Debt. ...........................
0630 Pensions and other employee benefrts. . . . . . . . . , . . . .
0640 Other accrued liabilities. . . . . . . . . . . . ..........
0650 Deferred Revenue. . , . . . . . . . .
0696 Other. .
0697 Other .
0698 Other....................,..........
0699 Total Liabilities
2,161,321 1,549,667 71.7%
0 0
8JO 595 71.7'4
0 0
0 0
0 0
0 0
0 0
2,162,151 1,550,262 71.7%
9910
0810
0820
0830
0896
0897
0898
0899
9920
NonFinancial Assets
Tangible capijal assets . .
Inventories of supplies.
Prepaid expenses.
Other .
Other ..............
Other .............
Net Financial Assets (Net Debt)
Total Non-Financial Assets
Accumulated SurplusJ(Deficit)
-'__-'-4:::08"', 19",5
L
I --'-2::92::.:,6:::.,761 __.:-71"'.7.::.%_---.J
1,767,363 1,261,539 71.7%
0 0
381,926 273,641 71.7%
0 0
0 0
0 0
2.169,289 1,555,380 71.7%
-'__--"'1.7,=:61.::.,094=1 -"1.=:26"'2,7=041 __.:.:
71
"'.7%=-_-'
Accumulated Surplus Analysis
1010 Equity in Tangible Capital Assets.. . ...............
1020 Reserves and Reserve funds. . . . . . . . . . . . . . . . . . . . . . .
1030 General Surplus/(Delicit) ......................
1097 Other.........................,...,......
1096 Other .. , , .. , .. ", , ".
1099 Accumulated Surplus/(DeflCn)
1,787.363 1,281,539 71.7%
0 0
-26,269 -18,835 71.7%
0 0
0 0
1,761,094 1,262.704 71.7%
Consolidated Statement of Operations
Total All Municipality's Share
,.. of Municipality's Share
of Total All
REVENUES 1 2 3
Provincial $ $ %
1410 Ontario WorI<s . . .... .. .. . ...... . . . . . . . . . . . . .. . 0 0
1411 Province of Ontario. . . .. . ..... .. .. .... ....... . . . 236,607 169,647 71.7%
1420 Ontario Disability Support Program(ODSP). . .
'" ,
.. . ... 0 0
1430 Ontario Drug Benefit Program (ODB) ..... . .. ..... 0 0
1440 Child Care ...... . . . . . . . . . . . . . . . .. . . . .... 0 0
1450 land Ambulance . . . . . . . . . . . , . . . . . .. , ..... .. . .. 0 0
1460 Social Housing. .. . . . . . . . . . . . . .. .... ... ... . 0 0
1497 Other .. ....... . . ..... . . . .... , . . . . 0 0
1498 Other. .. .. . . . . ,.,.,., , .. .. , , . . .... 0 0
1489 Total Provincial Funding 236,607 169,647 71.7%
::OIl_V:
FIR2011: Brantford C Schedule 77
CONSOLIDATED STATEMENT OF FINANCIAL POSITION &
AsmtCode: 2906 STATEMENT OF OPERATIONS FOR OTHER ENTITIES
MAH Code: 40101 for the year ended December 31, 2011
1610
1611
1698
1699
Federal
Social Housing. . . . . . . ....
Govemment of Canada . .
Other. . , , .
Total Federal Funding
0 0
0 0
6,849,094 4,910,800 71.7%
6,849,094 4,910,800 71.7%
Total Other Revenues
Municipal Contributions
1810 Municipal Billings , .
1898 Other. .. .
1899 Total Municipal Contributions
Other Revenues
2010 Investment Income.
2020 Deferred revenue earned . .
2097 Other,... . . . . . . . . . . . . ..
2098 Other , . . .
2099
2,228,927 1,598,141 71.7%
0 0
2,228,927 1,598,141 71.7%
0 0
0 0
49,642 35,593 71.7%
0 0
49,642 35,593 71.7%
9930
2210
2220
2230
2240
2250
2260
2299
2410
2420
2430
2440
2496
2497
2498
2499
2693
2694
2695
2696
2697
2698
2699
Total Revenues
EXPENSES
Social Services
Ontario Wor1<s . . . . . . . . . . . . . . . ....
Ontario Support Program (ODSP) .
Ontario Drug Benefit Program (OOB) ..
Child Care. . .
Social Housing. . . . . . . . . . . . . . .
Other. . .......
Total Social Services
Health Services
Land Ambulance .
Public Health. . . . . , . . . . . . . . . . . . . . . . . . . .
Other .
DSSAB Administration .
Other ...................... , .......
Other. . , .. . .
Other, . . .
Total Health Services
Other Expenses
Other. .. . .
Other ...
Other.
Other.
Other.
Other.
Total Other Expenses
L 9"',364=,2"'7::.JIL__--'6::.:,7.::14::.:,1'-'-811 __...:7c:1....:7%'-_-'
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
9,529,911 6,832,946 71.7%
0 0
0 0
0 0
0 0
0 0
9,529,911 6,832,946 71.7%
0 0
0 0
0 0
0 0
0 0
0 0
0 0
Annual SurplUS J(Deficft)
9940
9950
Total All Expenses L LI ...:6::.:,8:::32",,9c:46IL_...:7...:1....:7%,-__
'-- ,...:16:::5,64:..:.:1 LI '...:11:::8.7=
65
1'--_...:7:.::1.7-::%__
.0' Vl;'
FIR2011: Brantford C Schedule 79
Asmt Code: 2906 COMMUNITY IMPROVEMENT PLANS
MAH Code: 40101 for the year ended December 31, 2011
Community Improvement Plans (Section 28 olthe Planning Act)
Grants
2010 Environment S ~ e AssessmentlRemedlation . ...............
2020 DeveiopmentIRedevelopmenl of LandlBuildings. . . . . . . . . . . . . .
T".o V ~ u e 01 aI "I'PIO""d
Number of Approved
Glan!sfLoa'lslTaJl
Q"ants, loans &Tax
Asslslalce AppIcations
Assistance
1 2
$
,
111.958
2210
2220
24'0
2420
Loans
Loans issued in amentyear (2011). . . . . . . . . . . . . . . . . .. I__~ -+ _
DUlslanding Loans as of 2011 . . . . . . . . . . . . . . . . . . . . . .. .
Tax Assistance (per Municipal Act 365.1 ss21)
Cancellation. . . . . . ..
Deferral. .....
Long Term Commitments for Grants, Loans orTax Assistance beyond 2011
26'0 Year 2012. . .. . . . . . . . . . . . .
2620 Year 2013. . . . . . . . . . . . . . . . . . . . .
2630 Year 2014. , . . . .....
2640 Year 2015. . . . . . . . . . . . . . . ......
2650 Year 2016. . . . . .
2660 Years beyond 2018. . ...
402,250
.V" VIJt
FIR2011: Brantford C Schedule 80
AsmtCode: 2906 STATISTICAL INFORMATION
MAH Code: 40101 for the year ended December 31.2011
1. Municipal workforce profile
Employees of the Municipality
0205 Administration,.
Full-Time Funded PartTime Funded
Seasonal Employees
Posilions Positions
1 2 3
# # #
148.00 13.00
0227 Ambulance.
0228 Uniform .
0229 Civilian.
0210 fire.
0211 Uniform .
0212 Civilian.
0215 Police, ,
0216 Uniform .
0217 Civilian . .
0260 Court Security .
0261 Uniform ,
0262 Civilian.
0263 Prisoner Transportation.
0264 Uniform ,
0265 Civilian.
0220 Transit .. , .
0225 Public Works. . . . . ...... , .
142.00 34.00
95.00 373.00 46.00
20.00
110.00 17,00 2600
1,124.00 546.00 94.00
I I
I
I 1---=::1
50.00 89.00
I :::1
1-------":"".000 I
-=-=-=-=- I
1_0001-0.00f-------0001
Subtotal
Health Services.. .
Homes for the Aged.
Other Social Services, . . . .....
Parks and Recreation. . .
Libraries,
Planning.
Other.
0230
0235
0240
0245
0250
0255
0290
0298
104.00 I 786.00 I 1,262.00 I
105.00 194.00
32.00 46.00 10.00
1.00
138.00 24000 10.00
. LI
Subtotal
TOTAL
I I I I
. . If-----
OO
1_
0
1_00I
I 000 I 0001_
00
I
I 01 000 1_
0
I
I 01 000 1-00I
I I 1--1
I 0001 0001 0001
Health Services. . . . . ...
Homes for the Aged. . . , . . ..
Other Social Services. .
Parks and Recreation. .
Libraries.
Planning.
Other ........
Ambulance . .
Uniform .
Civilian.
Prisoner Transportation.
Unifonn. . ..... ,
Civilian.
Court Security .
Uniform .
Civilian , .
0399
0360
0361
0362
0363
0364
0365
0300 Proportion of Munic. Empl. covered by 'Collective Agreements' (%).
Employees of Joint local Boards
0305 Administration.
0327
0328
0329
0330
0335
0340
0345
0350
0355
0390
0398
0320 Transit..
0325 Public Works. . . . . ...
0310 fire.
0311 Unifonn . .......
0312 Civilian.
0315 Police.
0316 Unifonn .
0317 Civilian . ..
2011 \OJ,
FIR2011: Brantford C Schedule 80
AsmtCode: 2906 STATISTICAL INFORMATION
MAH Code: 40101 for the year ended December 31, 2011
2. Selected investments of own sinking funds as at Dec. 31
0610 Own sinking funds.
3. Municipal procurement this year
1010 Total construction contracts awarded. . .
1020 Construction contracts awarded at $100,000 or greater.
Own Municipality
Other Munlc., Scllool
Provincial Federal
Boards
1 2 3 4
I I I I
Number of Contracts Value of Contracts
1 2
# I
35 13,397,898
24 12,921,911
1210
1220
1230
1299
4. Building permit information
Residential properties. .
Multi-Residential properties.
All other property classes. . . . . . . . . .
Subtotal
Number of Building Total Value of Building
Permits Permits
1 2
# I
615 25,727,000
26 17,115,000
270 47,952,000
911 90,794,000
5. Insured value of physical assets
1410 Buildings .
1420 Machinery and equipment.
1430 Vehicles....................
1497 Other Unlicensed Machinery &Equipment
1498' Other
1499
6. Total Dollar Losses due to Structural Fires
Subtotal
1
I
372,641,507
0
32,117,265
5.821,120
410,579,892
1
I
1510 Losses due to structural fires, averaged over 3 yrs (2009 2011). . . . . . . . . 3,296,240
,,11.-'1
FIR2011: Brantford C Schedule 80
Asmt Code: 2906 STATISTICAL INFORMATION
MAH Code: 40101 for the year ended December 31, 2011
1. AIlem.tt service delivery arrangements
Munlclpal seMoes which the lTIIJJlicipalily currenlly provides lIlrough some form of alternate service delivery: (Top 10 by Operating Expenses)
1601
1602
1603
1604
1605
1606
1607
1608
1609
1610
Municipal service S40 Functional Heading
S40 Une Slalement of Operations:
Co<mlen.
Number
~
1 3 2 4 5
UST I
WateJWasle Treatment Wasle'oNater treatment &disposal 0812 3,061,591
Lwl AmbWance Ambulau services 1030 2,501,969
Waste Oiversioo Waste diversion 0860 2.104,750
Waste Qrbside CoUection Solid wasle collection 0840 1,364,295
Traf1SjlOl1ation 10r the [);sabled
T"".. [);sabled &_ needs
11632 1.355.333
Assessment Services Corporate Ma1agement 0250 1,051,201
LwlfiH Si1e ()pe<-' Solid waste disposal 0850 980.349
y ~ Waste Collection Solid waste collection 0840 632,052
Tree Maintenance Parks 1610 594,152
Police PRIDE Program Police 0420 389.604
2:11 \'lI>
FIR2011: Brantford C Schedule 80
AsmtCode: 2906 STATISTICAL INFORMATION
MAH Code: 40101 for the year ended December 31, 2011
a. Contolldlted Local bOlrdllncludlng Joint locil bonds .nd .11 local entitles.et up by the municipality
(I) PROPORTIONALlY CONSOLIDATED joInt local boards
Propoltion 01 ToIal
Ncrne of Boad or Entity
Board
Board Munic. Municipality's Share of M./nicipaity's Sha"e of
Code
Coo_ Talai Conlributions Total Fee Reveooes

1 3 2 4 5 6
UST % I I
11801
11802
11803
IllI04
11805
01106
11807
0808
0809
0610
0611
0612
0613
0614
0615
0616
0617
0618
0619
0620
0621
0622
0823
0824
0625
0826
0827
0828
0629
11830
0631
0632
0633
0634
0635
0636
0637
0638
0639
0640
0641
0642
0643
0644
0645
0646
0847
0848
0849
~ <;.
FIR2011: Brantford C Schedule 80
AsmtCode: 2906 STATISTICAL INFORMATION
MAH Code: 40101 for the year ended December 31,2011
(11) FUllY CONSOLIDATED local boards and any local entitles set up by the municipality
0851
0852
085J
0854
0855
0856
0857
0856
0859
0860
0861
0862
0863
0864
0865
0866
0867
0868
0869
0870
0871
0872
0873
087'
0875
0876
0877
0878
0879
0880
0881
0882
0883
088'
0885
0886
0887
0888
0889
0890
0891
0892
0893
089'
0895
0896
0897
0898
0899
Name of Board or Entity
Brantford Public Ubrary
Brentford Business Improvement Area
Brant and Brant County Local Housir.g Corporation
Munk:ipal Non-Profit Housir.g Corporation
John Noble Home
Board Descriplion
3
UST
Ubrary Board
Business Improvement Area
Housing Authority
Housing Authority
Home for the Aged
Proportion ofTotal
Board Munjc. Municipality's Share of Municipality's Share of
Code Contributions Tolal Contributions Tolal Fee Revenues
Consolidated
2 ,
%
1604 100%
1805 100%
1401 100%
1401 100%
1202 100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
"',,'O'!;!
FIR2011: Brantford C Schedule 81
AsmtCode: 2906 ANNUAL DEBT REPAYMENT LIMIT
MAH Code: 40101 based on the Information reported for the year ended December 31, 2011
r
0210
0220
0299
NOTE: THE ESTIMATED ANNUAL REPAYMENT LIMIT IS EFFECTIVE JANUARY 01, 2013
Please note that fees and revenues for Homes for the Aged are not reflected In this estimate.
DETERMINATION OF ANNUAl DEBT REPAYMENT LIMIT
Debt Charges for the Current Year
Principal (SLC 74 3099 01),
Interest (SLC 74 309902)..
Subtotal
1
I
2,575,366
1,578,122
4,153,488
Ontario Clean Water Agency Provincial Projects
04' 0 Waler projects. For this Municipality only (SLC 74 281003).... , , ....
0420 Waler projects Share of integrated project(s) (SLC 74 2820 03).
0430 Wastewater projects - For this Municipality only (SLC 74 2830 03).
0440 Wastewater projects -Share of Integrated project(s) (SLC 74 2840 03)
0499 Subtotal
o
o
0610 Payments lor Long Term Commitmenls and Uabllitles financed from the consolidated statement of
operalions(SLC42601001)... . . , . , , , , , .......... , . 3,116,310 1
0810 Debt Charges for Lease Purchase Agreements (Tangible Capital Leases) (SLC 74 3140 03).
01
9910
Total Debt Charges I 7,269,798 1
1010
1020
1030
1040
1050
1060
1099
Excluded Debt Charges
Principal (SlC 74 3030 01) ..
Eleclricity Interest (SLC 74 3030 02).
Gas Principal (SLC 74 304001) .
Gas-lnterest(SlC74304002). . ....
Telephone - Principal (SLC 74 3050 01) .
Telephone . Interest (SLC 74 3050 02).
Subtotal
1
$
o
o
o
o
o
1410
1411
1420
9920
Debl Charges for nle DrainagelShoreline ASSistance {SLC 74 301501 + SLC 74 3015 02}.
Provincial Grant funding for repayment of long term debt (SLC 74 3120 01 1'SLC 74 3120 02l,
..
.......................... I
Total Debt Charges to be Excluded ;:1=======:,:' 1
Net Debt Charges 1 7,269,7981
1610
2010
Tolal RevenueS (' Sale of Hydro Umilies RemoVed) (SLC 10 9910 01).
Excluded Revenue Amounts
Fees lor Tile Drainage I Shoreline Assistance (SLC 12 1850 04) .
: 288,203,5421
01
54,138,269
11,530,067
995,488
7,330,921
4,199,073
. 987,477
1,302,635
49,197
120,785
1,2$6,426
I 79,703,814 Subtota
Ontario Grants, Including Grants for Tangible Capital Assets (SlC 100699 01 + SLC 100810 01 + SLC10 0815 01) ..........
Canada Grants, including Grants for Tangible Capital Assets (SLC 10 0820 01 + SlC 10082501) ..
Deferred revenue earned (Provincial Gas Tax) (SlC 10 0830 01), . . ... , , ............. ,
Deferred revenue earned (Canada Gas Tax) (SLC 10 0831 01) . , . , , . , , , , , . , , , , , , , ,
Revenue from other municipalities, includin9 Revenue lor Tangible Capital Assets (SLC 10 109901 + SLC 10 1098 01).
Gain/Loss on sale of land &capital assets (SLC 10 1811 01) .
Deferred revenue earned (Development Charges) (SLC 10 1812 01) ..
Deferred reverlue earned (Recreation land (The Planning Act)) (SlC 10181301) , ...........
Other Deferred revenue eamed {SLC 10 181401) ....... ", . , "." . , .. , .. , """,."
Donated Tangible Capital Assets (SLC 53 0610 01). , , , . . . . . . . . . . , ......
2210
2220
2225
2228
2230
2240
2250
2251
2253
2252
2299
2410
2610
2620
9930
Fees and Revenue for Joint L0'?BI Boards lor Homes for lhe Aged,
.................................... ======:::0I
Net Revenues I 208,499,7281
;========
25% of Net Revenues I 52,124,9321
ESTIMATED ANNUAL REPAYMENT LIMIT
For Illustration Purposes Only
Annuallnlerest Rate
I 7.00% I
@
Tenn
5 years '" 183.914,905 I
2011 VOl
FIR2011: Brantford C Schedule 90
AsmtCode: 2906 PERFORMANCE MEASURES: MUNICIPAL INFORMATION
MAH Code: 40101 forthe year ended December 31, 2011
0010
0020
0025
Households and Population
Households (From SLC 02 0040 01).
Populalion (From SLC 02 004101).
Youlh Populalion (From SLC 02 0042 01) .
Property Assessment
MPAC Dala
1
,-----------
1
$
Municipal Data
2
38,876
93,650
8,034
0034 Phased-In Taxable Assessment (SLC 22 929916) . .
0035 Phased-In Payments-In-Lieu Assessment (SLC 24 9299 16) .
0033 Assessmenl on Exempt Properties (Enler data from returned roll) .
9902
Hectares
0040 Tolal hectares in the municipality. .
Triggered MPMP Edit Rules
0050 MPMP Critical Errors . .
0051 MPMP Verify Errors .
7,656,410,866
______
418,290,427
TOTAL Property Assessment 8,180,491,544
-----8
I 1
,
#
, 7,311
1
---- 1

I 2
. . 8
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On Schedule 94, Municipalities must enter the Method used 10 Allocate Program Support to other functions on 840
FIR2011: Brantford C Schedule 91
Asml Cade 29M PERFORMANCE MEASURES: EFFICIENCY
MAli Code 40101 141" v.. , , .n"td Oocomt>ot 31, 2011
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FIR2011: Brantford C Schedule 91
AlmlCodo no, PERFORMANCE MEASURES- EFFICIENCY
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FIR2011: Brantford C Schedule 91
AsmtCcdn Z90; PERFORMANCE MEASURES: EFFICIENCY
MAH Codo 40101 In. tho 1'.' ondot<l oeclmk. 31 1011
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FIR2011: Brantford C Schedule 91
AsmlCod. 2901 PERFORMANCE MEASURES. EFFICIENCY
MAH 40101 ,'" lbe VII' Rnd.cl DR<lmbR, 31 2011
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FIR2011: Brantford C Schedule 92
Asmt Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESS
MAH Code: 40101 for the year ended December 31, 2011
PROTECTION SERVICES
1151
FIRE SERVICES
Residential Are Related Civilian Injuries: Number 01 resKienlial
fire related civiia-I injuries per 1,000 pE!fSOOS

- -
T<XaI number 01 residenlial fire related dviian injuries O.res
L Total popuialioo f 1,000 93.650 I
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per 1,000 persons
per 1,000 persons
0.053
1 I 0011
93650
(Tolal number of residential fire related civilian injuries for 5 II
_____--"200,,',,',,200"""8..:.'..,2009=':.20"",,0=.',,20'""'-'1"'/5"- -'1 ---------' I
Tolal population /1 ,000 93.650
I ..-_-_-__-
I_ T<XaI number or residential fire related civilian fatalities ..- ..-
L_ Total POPUJaIioo 11,00) 93.650
I (Total numbel" or residential fire related fatalities for
I -'200=''-',,2008='-''-2009='-',,20=10'-',,20='''''1,,',,5 _
l__ Tolal population /1,000
1155 Residential Fire RIMated Civilian Fatalities: Number of residential
fire related cMlian fatailies per 1.000 persoos
1152 Residential Fire Related Civilian Injuries - 5 Year Average:
Number of residential fire relaled civilian injuries averaged over 5
years per 1,000 persoos
1156 Residential Fire Related Civilian Fatalities - 5 Year Average:
Number of fire related civilian fatalities averaged over 5
years per 1,000 peISOI1S
1160 Number of Residential Structural Fires: Number of residential
slJllctural fires per 1,000 hoosetdds
I
T_oIal_"_"_mber_of_"""""__'_,_' s_lnJ_clIJ_ra_"_"" 72
1
-'1 1
1
-
1
:---per housetK*is
Total holJsehoIds I 1,(xx) 38.876
L_
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Units
8
-----
violent crimes per 1,000 persons
16.006

Data I Effectiveness Measure
Column 51 Coklmn 6 L _ 7
---- -- --I
,--_,_,499_--,1 !
93.650
c= coo.=mn4
"ml>e' 0' acto,! '""'on's of ""'on' onme
l_ Total population _
POLICE
1258 Crime Rate: VIOlent crime rate per 1,000 persons
- -
2011 \101
FIR2011: Brantford C Schedule 92
Asmt Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESS
MAH Code: 40101 for the year ended December 31,2011
-----1
__.._J
4,873
93.650 Total population 11,000
Total numbel" of actual incidents of property crime
,
i I
------------------i '------
1259 Crime Rate: Property crime rate per 1,000 persons
7,391
1,019
93.650
93.650
lother Criminal Code crimes, traffIC, per 1,000 I
ipersoos ;
: I
I I
._--1
I
Ilotal crimes per 1,000 persons (Criminal Code
iOffences, exclUding lfaffic)
I
,
78.922
10.881
. I
Total number of actual incidents of other Criminal Code offences, excluding traffic II
'------
Tot" po,,',"oo 11 ,000 I
========= ====:=====
i Total number of actual incidents of violent crime, other Criminal]
Code offences, excluding traffic I
-----
,o"',lion 11,000 I
'---_________ _ __.L-__
1262 Crime Rate: Crime Rale for Other Criminal Code offences, excluding
traffIC, per 1.000 persons
1263 Crime Rate: Total crime rate per 1,000 persons (Criminal Code
offences, excluding traffic)
Review of Complete Building Pennit Applications; Median number of working days to review a complete building permit application and issue a pennit Of not
issue apermit, and provide all reasons for refusal {by Category}:
1351 a) Category 1: Houses (houses not exceeding 3 storeys/600 square metres) .
Reference: provincial standard is 10 working days
8
Units

(Median Number I
0'- _I
.;----
-, I
Yoolh population /1 ,000
of by charge or cleared
I
8034

BUILDING PERMITS AND INSPECTIONS
1265 Youth Crime: Yooth crime rate per 1,000 youths
1352 bJ Category 2: Small Buildings (small commercial/industrial not exceeding 3 storeys/600 squre metres).
Reference: provincial standard is 15 VtOO<.ing days
1353 c) Category 3: large BUildings (large residential/commerciallindustriallinstitutional) .
Reference: provincial standard is 20 Yo'Orldng days
1354 d) Category 4: Complex Buildings (post disaster buildings, Including hospitals, powerlwater, fireipolicelEMS,
communications) .
Reference: provincial standard is 30 working days
2011 '101
FIR2011: Brantford C Schedule 92
Asml Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESS
MAH Code: 40101 for the year ended December 31, 2011
_____1
Units
.of paved lane kilometres were rated as good to very
,good
72.3%
Effectiveness Measure
753
..----- L-o-'-"
________---"Cd"'wnn"" _ __
I
Number of paved lane kbnetres where the condition is rated as good to very good !
-------- 1 -
TRANSPORTATION SERVICES
ROADWAYS
2152 Adequacy of Roads: Percentage of paved lane kiometres where
the coodilion is rated as good to very good
Tota! nulNler of paved lane kilcmelJes 1,041
DATA
Total Number
2161
2162
2164
Data for Adequacy of Bridges and Culverts
Bridges -
Culverts , .
Subtotal
DATA J
Number of structures
where the condition
of primary
components is rated
as good to very
good, requiring only
repair
L _Columrlli .--1 ! Column 6
21 , 38 I
- t=-
2165 Adequacy of Bridges and Culverts: Percentage of bridges al'ld
culverts where !he coodilion is rated as good 10 Vf!S'f good
ToaI number of bridges and culverts 53
100.0%
------'

I of 'Ninter events response met or exceeded
determined municipal service levels for road
I mamtenance
219
219
L
Total number of winter events
Number of winter events where the response met or exceeded kx:ally determined !
municipal service levels for road maintenance i !
'------
I
2251 Effective Snow and Ice Control for Winter Roads: Percentage of
'Ninter events where the response met 01' exceeded locally detennined
municipal service levels fOf road maintenance
L.
TRANSIT
2351 Conventional Transit Ridership: Number of conventiCflai transit
passenger bips per person in the service area in a yea
Population of service area
Total number of regular service passenger IJl:ls 00 cooventiooal tr.wlSiI in the
service area
----
I"",,,,,,tion. ","", trips "'" """"" the ,;eMce "'''' I
I
16.19
93,650
1,515,908
- - - - -
lOll-V01
FIR2011: Brantford C Schedule 92
Asmt Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESS
MAH Code: 40101 for the year ended December 31. 2011
ENVIRONMENTAL SERVICES
Units
8
--------
2.6253
Effectiveness Measure I
__ __l
1
'wastewater main backups per 100 kilometres of
-wastewater main in a year
__ ---
- Description I Data
1 __ .
r --., I
[
Total number of backed up wastewater mains 11 I
I Total kilometres of wastewater mains /100 4.19
3154 Wastewater Main Backups: Number of wastewater main backups
per 100 kilometres of wastewater main in a year
WASTEWATER SYSTEM
T;'
- :
Estimated megalitres of untreated wastewater I I 0.000 I 0.000%
--:'
Tola! megalitres of treated wastewater PLUS Estimated megalitres of untreated I I
wastewater 14,528.600
Number of water main breaks in ayear
Total kilometres of water distributionltransmission pipe 1100
- ------- -r - --- - - ---- _.--
: - :weighted days a year when boil water advisories were
o i 0.00<Xl lin effect in the service area
30,362, ! I

I
I
'water main breaks per 100 kilometres of waler
distributiooltransmission pipe in ayear
I
I
-1-- - ------ _
:of wastewater is estimated to have bypassed treatment
i i
I
,
5,0000
-----, I
!
24
4.80
i I
1megalitre = 1,000,000 litres
-Of: of of
_I
I 'ffeeted
Total connections in the service area
L
-----
WATER
3155 Wastewater Bypasses Treabnent: Percentage of wastewater
estimated to have by-passed treatment
3355 Boll Water Advisories: Weighted number of days when a boil water
advisory issued by the Medical Officer of Health, applicable to a
municipal water supply, was in effect
3356 Water Main Breaks: Number of water main breaks per 100
kilometres of water distribution pipe in ayear
26.752
SOLiD WASTE MANAGEMENT
3452 Complaints Garbage and Recycling Collection: Number of
complaints received in ayear concerning the cotiectioo of garbage and
recycled materials per 1,000 households
I
r--::ber th: :lIectiOn of garoage and : - -----IT
recycled materials ! _i ----'1 I
I
I Total households /1 ,000 38.876 I
_________________ _ _LI _
i
[
complaints were received in ayear conceming the
collection of garoage and recycled malerials per 1,000 i
households
I
1
J
2011 VOl
FIR2011: Brantford C Schedule 92
Asml Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESS
MAH Code: 40101 for the year ended December 31, 2011
Solid Waste Management Facility Compliance [ Effectiveness Measure
l-- . 7
3552 Total number or Solid Waste Management racilities owned by Municipality with aMinistry of Environment (MOE) Certificate of Approval. L___ 1
Nurriler of days per year when a Minisby of Environment COIlllfiance order for remedialion concerning CV1 air or groundwater standard was in effecllor amunicipally owned Solid Waste Management (by racility):
Site 4 .
days a year an MOE order lor remeaaticll
was in effect
days a ye<Jl an MOE compliance order for
was in effect
days a year anMOE compliance order for remediation !
was in effect I
days a year an MOE compIianc:e order for remediation
was efl"'ect"'- _
I
, m_ _ 8 ___--'
days a year an MOE compliance order for remediation :
was in effect I
- days a year an MOE compliance order lor remedialion '
was i'l effect
days a year an MOE compliance order fOr reffiedialion
was in effect
-daysa
was in effect
ayear an MOE compliance order jar remediation
was in effect
.daYs a year an MOE compliance order lor remedialiori
was in effect
Units
8
of residential solid wasle was diverted for recycling
7
o
7
30.0%
Effectiveness Measure
(DaYSI
Effectiveness Measure
,
r---
, ,
14,638.0
Oala
,
______+- _Column 51 Column 6
3
Column 31 CoIulM 4
Name of Solid Waste Facility (list Faci6ty with highest number or days IVst)
Total tonnes of residential solid waste diverted
/-
I
1-
l
[
lANDFILL SITE
f-
-
I
---------------
3553 Site 1. .
Complete for each municipaDy 0'Mled Sold Waste Management
facility wilh an MOE Certificate of Approval which has acompliance
order ror remedialion
3554 SiIa 2.
3555 Site 3................
3556
3557
Site 5 .
3558
Site 6 ..
3559
Site 7 ..
3560
Site 8 .
3561
Site 9 .
3562 Site 10 .
3655 Diversion of Residential Solid Waste: Percentage or residential
solid waste diverted for recycling
of residenlial solid waste was diverted for recycling
j(based on combined residential and lei tonnage)
NA
48,732.0
r -
Total toones of reside'ltial solid waste disposed of and loIaI toones diverted

r-
I
Total tannes of solid waste diverted rrom all property classes I
II
I-r-otaj-looo-es-ot-soid- .. -1yI '-------
L- ,-,---",,-- _
This measure should be completed only if tonnage (or residential solid waste cannot be identified separately (rom lei tonnage.
Diversion of Residential Solid Waste-: Percentage of residential
solid waste diverted for recycling (based on combined residential and
lei tonnage)
3656
-
WI' ','11
FIR2011: Brantford C Schedule 92
Asml Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESS
MAH Code: 40101 for the year ended December 31. 2011
PARKS AND RECREATION
7152 Trails: Total kilometres of trails per 1,000 persons
7155 Open Space: Hectares of open space per 1.000 persons (municipally

Desaiption
________"'Clj"'u"'mn 3/ Column 4
Total kilometres of trails (owned by municipality and third parties)
Tolal population 11.000
Effectiveness Measure Units
7154
7156
7357
7360
------_.. __. - ---------
Third Party Property (Subject to joint use agreement. reciprocal agreement. lease)
T.... _ of trails by lhOd parties). . . .................
_ of ""'" by lhOd _I.
Square metres of indoor recreation facilities (0Mled by third parties) .
Square metres of ouItkxx" recreation facility space with c:ontroled access and electrical a mechanical functioos (0'Mled by thid parties) ..
J
_......!.5 ._J
----1
25 I __ _._...J
1,189 I
Calculating Numerator In Line 7255, Column 5
Participant Hours for Recreation Programs:
7250 Total hours for special events .
7251 Tol" hOUffi fonegislered programs ........
7252 Total hours for drop.-in programs .......
7253 Talai hOUffi lor permitted ",ograms. . . . . . . .
7254
I parodPa;t Hiiiii-]
1__ _
_ _.126,877 J
- -189,805 --1
5i"2.7i> - -;
-,-'-680:809- - 1
Subtotal,
---- ------.
Effectiveness Measure Units
7 8
7255 Participant Hours for Recreation Programs: Total participant hours
fa reaeatioo per 1,000 persons
Tota! participalt hours fa" reaeation (registered, drqHn and pemjtted
"""""",,I
Total population 11 ,000
25,449.696
participant hours of recreation per 1,000
,pe<s0n5
._- ------_._---,---
Total population J1,000
7356 Indoor Recreation Facllites: Square metres of 0000r recreation
facilities per 1,000 persons (municipally owned)
___Sq_u_,_re_me_U"_of_"""" __re<:rea __tioo_'''''_' ities_' __)__-1 C'_6_'08_' _
93.650
....--_._------'--
492.056
square metres of indoor recreation facilities
(municipally owned)
lOll-VOl
FIR2011: Brantford C Schedule 92
Asmt Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESS
MAH Code: 40101 for the year ended December 31, 2011
---------
25,748
7359 Outdoor Recreation Facility Space: Square metres of outdoor
reaeation faciity space per 1,(0) persons (municipaly owned)
Square metres of outdoor recreation faalty space with coolroled ao::ess om ,I
electrical or mechanical functions (municipally 0Mled)
__________________' ,-i _
274.939
square metres of outdoor recreation facility space
(mu_,,,,,",,,,,)
LIBRARY SERVICES
Tolal poptJlation 11 ,000 93.650
--------_._------'-----
______.J
7451
7452
7453
7454
Calculating Numerator and Denominator in line 7450. Complete 2of the following 6 lines.
Single-tier Of lower-tier (Not amember of a union public library).
ToIaIlibrary uses fa your municipaflty only .
Total population (Copy enby from SlC 917405 31).
Member of a union publlc library
Total library uses for aunion public library. . .....................
Total of union public library (exrJuding population of contracting municipality) ........
r
....
2::.353:::'0;"::.6:::17:--liBy::--"""----
93.650 I"""""
--
Description
CoIumn3/CoIumn4
._._._--------
Upper-tier with a library board
7455 TotaIlibray uses for upper-tier library. . .
7456 Total population served by upper-tier Iil:lra"y (excbdi'lg population of cootractng municipalities).
7460 Library services: library uses per person
Tolallibrary uses
Total population
I Data
____ Columo 6
2,353,617
93,650
Ilibrcwy uses
__ -""1-__
25.132 Ilibrary uses per person
I
I
Un"
8
- ----,
---.-1
Units
Type of uses
7483 Electronic library uses as apercentage of lotallibrary uses .
7462 Non-electronic library uses as apercentage of total library uses.
-
Effectiveness Measure L
-;:;,-7;:::-__-" _
20.3% __ uses
___79J_% .1 library _____ 1
201" Je'
FIR2011: Brantford C Schedule 92
Asmt Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESS
MAH Code: 40101 for the year ended December 31. 2011
PlANNING AND DEVELOPMENT
8
118
58
311
Residential Units WlthlllJi! T-'-' R '" -,-, u=:l
settlement Areas I U\D es""en a nits
,5.__ L 7
'29 I ' '29
-- ~ ' - - I f
, -- ~ - - 4 I
118 ~ 1__
'L 58
-..j
I _3:' _ Subtotal
Calculating Measure in line 8170:
Number of residential units in new detached houses (using building pennit information) .
Number of residential units in new semi-detached houses (using building permit information) ..........
Number of residential units in new raw houses (using building permit information) .
Number of residential units in fleW apartInentskondo apartments (using building permit infcnnationj .
lAND USE PLANNING
8171
8172
8173
8174
8175
Effectiveness Measure
,-
Desaiption
CoIurm 3/ CoIurm 4
D a ~
CoIurm 51 CoIurm=='__
7
Units
8
8170 location of New Residential Units: Pen:entage of new residential
units IocaIed within selllement areas
Number of newresidential units located wittOO settlement areas 311 100.0%
of newresidential units Mlich are located within
settlement areas
Total number of new residential units within the entire municipalily 311
8
Units Description
Column 3 {Column 4 I
Data I Effectiveness Measure
Column 5/ Column 6! 7
--1----- __~ - i - - -- .-------
Hectares efland desinnated IOf =ricullural N'rposes in the ! I 1 : i,ofland designated for agricultural purposes in the
~ ~ ~ ~ I 0 i I NA
___-,,-,,__o:.ffic:"':::":.':.:P'::,":.:,,::..:o:.:'0e0embe<===3"',,,20::.:',,'_-",- 1 r I j IOfficiaI Plan was not re..designaled for ether uses
Hectares of land designated fOf agricultural purposes in the during the reporting year
o
OffICial Plan as of January 1, 2011
Preservation of Agricultural land In Reporting Year: Percentage
of land designated for agricultural purposes which was nol re-
designated fOf other uses duling the repMing year
8163
8164 Preservation of Agricultuf4llland Relative to Base Year:
Percentage of land designated for agricultural purposes Mldl was not
re-designated fa other uses relative 10 the base year of 2000
Hectares of land designated for agricultural purposes in the
Official P1a'l as of DecerTDer" 31, 2011
Hectares of land designated fa agriOJlturai purposes in the
OffICial Plan as of January 1, 2000
o
o
NA
of land designated for agricultural purposes Vi the
1
0fficiaI P1a'l was not rlH1esignated for other uses
n!lalive to the base year of 2000
,
2011 "0'
FIR2011: Brantford C Schedule 92
Asmt Code: 2906 PERFORMANCE MEASURES: EFFECTIVENESS
MAH Code: 40101 for the year ended December 31,2011
8
Units
8165
Number of hectares re-deslgnated during reporting year: Number
of hectares of land originally designated for agricultural purposes
which was re-designated for other uses during the relX}fting year
8166
Number of hectares rlHlesignated since January 1, 2000: Number
01 hectares of land originally designated fa agricultural purposes
v.tuch was re-designated lor other uses since Jalluary 1, 2000
I-
I Effectiveness Measure
! 7
r-----
I NA I hectares wefe re-designated from agricultural purposesI
i 110 other uses during the reporting year I
I .
I: . 1m", ",,,,,",,, """"":1
to olhef uses since Jariuary 1, 2000
8167 Size of Settlement Area: Hectares of Iaod in !he settlement iK"ea as

_os
7

7,311
-',-------,
8
hectares oIlaod in the settlement area as 01 Decembef ;
31s1 01 reporting year
1. _
8
Units
8168 Change in Size of Settlement Area: Perceotage change In the size
of the setuement area relative to the base year of 2004
__ I
I
. I iflcreasel(decrease) iflthe size of the settlement area
I Hectares of land in the settlemenl area as of Dec. 31, 2011 less the number of I 0
h,<I,,,, ol'aod" .._", "" as of Jao. I. 2004 i 0.0% I""'"10 I. 2004
-------------------! ,..------.i I
Hectares of land in the seltlement area as of January 1, 2004 i :_ 7,311
l
J
-
2011 VOl
FIR2011: Brantford C Schedule 94
AsmtCode: 2906 PERFORMANCE MEASUREMENT: QUESTIONS
MAH Code: 40101 for the year ended December 31, 2011
General Government
0201 Method used !o allocate program Support to other functions in.Schedule 40 .
0202 If "other Method" is selected in line 0201, please describe method of allocating Program Support .
Fire
1100 Type of Fire Fighting Force that exists in the Municipality? .
1104 Does Municipality have property with significant assessed value that has its own Fire Fighting Force? .
1105 If "Y" is selected in line 1104, please briefly describe the property. . .
1:
--------- -------T--- ----- ---
Response i Lane kilometres 'I Description
1 I 2 3
Y,NOfNA I km i_.__ __ _. __
Percentage of Total Expenditures
Police
1201 Are police services provided by your own police department? .
1202 Are police services provided by another municipality? .
1203 Are police services provided by the Ontario Provincial Police (OPP)? .
I:;"'}f' - :, ::"' - .'
. .

. ". . . ' ....
2201
2202
2203
2204
2205
2206
2207
2208
2209
Roadways
Is the no. of lane km maintained in winter in own mun. the same as the no. of lane km in the mun. road system? .
Number of lane kilometres in the municipal road system .
Number of lane kilometres maintained in winter in own municipality .
Number of lane kilometres maintained during the rest of the year in own municipality (exclude private roads) .
Number of lane kilometres maintained in winter in own municipality and any other municipalities served .
Does your municipality clear sidewalks and parking lots in winter? .
If "Y" is selected in line 2206, please describe briefly.
Are any stonn water costs included on the lines for paved roads or unpaved roads in Schedule 40? .
If "Y" is selected in line 2208, please describe briefly.
3101
3102
3103
3104
3105
3106
Wastewater and Storm Water Systems
Does your municipality provide wastewater collection? .
Does your municipality provide stann water collection? .
Does your municipality provide wastewater treatment and disposal? .
Does your municipality provide stonn water treatment and disposal? .
Are wastewater and storm water systems integrated in all parts of the municipality? .
Are wastewater and stonn water systems integrated in some parts of the municipality? .
I y
[-,,---
y
N
N
N
20" VQI
FIR2011: Brantford C Schedule 94
Asm! Code: 2906 PERFORMANCE MEASUREMENT: QUESTIONS
MAH Code: 40101 for the year ended December 31,2011
3300
3301
3302
Water
Type of water billing system that exists in the Municipality? . . . . . . ...
Is any water treated to standards which are lower than drinking water standards, such as the provision of raw
water to industry? . . .
If 'Y" is selected in line 3301, please describe briefly.
Complete this section only if your municipality reports library measures. (A lower-tier served by the upper-tier library does not report)
Libraries
7400 Type of library service arrangements ..
7401 If "Other" is selected in line 7400, please describe .
Library Uses
2
#
Desai"""
3
LIST
74112
7403
7404
If the answer to line 7400 was "No library board. Purchases service." do not complete lines 7402 to 7404.
Does your library board or union public library provide service on acontract basis to other municipalities
without aboard? . . . . . . . .
Total library uses for the library board .
Total library uses for your municipality only.. . ........................
-
-
<01' ,I,
FIR2011: Brantford C Schedule 95
Asml Code: 2906 PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERY
MAH Code: 40101 for the year ended December 31.2011
PLEASE REPORT: Municipal servi::e responsibiities. contractual service agreements with other municipalities, and services provKied by the Ontario Promcial Police (OPP).
SERVICE AREA
r r- - -.--- ..-. ;:,
I _ JLi
-
5 1 6 i
_---1- LI _
3105 Wastewater ColiectionJConveyallCe, Treatment and
(Integrated System)
StDtmWater
3203 Urban 5tDrm Willer Management ......................
-- _.-
.
I -
,
1-
I
,---
-- ,,-------
_.I _. __
-
c _
-__ h __
-1- j
_ __ l _
_____u __
,
,.._-
3204 RlIf3I SlOm1 Water Manal}ement .
.. -- - ----


.n - - ---1 (. -_.
.---->--1; -+ - -
-- !---j :L'-_-_-_-_-_
---_.._-------'--._.

3303 Treatmentof Drinking Water . [provides 5efvice TO Coonty, _
b=-
,- .., ,-' ----
40102: l
.-_.- I' '--+
- ---d -
....,....,-:-:------- --- - .
'Proomes Service TO Own
- ---- ----- ---
40102 _ 2920--J

. ---1---'-
:C01T VIlI
FIR2011: Brantford C Schedule 95
Asmt Code: 2906 PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERY
MAH Code: 40101 for the year ended December 31, 2011
SERVICE AREA
PLEASE REPORT: f.tJnicipai service responsibilities. contractual service agreements with other municipalities. and services provided by the Ontario ProWlciaI Police (OPP).
- _
3305 Treatment arld DistribotionITransmissi:ln 01 Drinkilg
Water(lnlegl3ted System)
!Provides Service TO Own Munlcipality AN-D:
L . __
=---_-
_...L..__ _
---1
1
I
I

-I- 'F---
. r--

Solid Wasle Management
3402 Garbage CoIection . . . , . , . . . , .
3502 __. _11 _
-----'f-
r---
,-
,


--- - -
. ------
..-1__- _._
I L-__._.
I

3602 Wasle Diversion. . . . . . . . . . .



____J
----1.__1 _ ---
3603 Solid Waste Manqment. Collection, Disposal, Diversion
(Integrated System)
----i r '----
, ,
,_.
--1
r
-_.
- ---
- -
./;0" IG'
FIR2011: Brantford C Schedule 95
Asmt Code: 2906 PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERY
MAH Code: 40101 for the year ended December 31, 2011
PLEASE REPORT: Municipal service respoosibilities. cootractual service agreements with oU'ler municipalities, and services provided by the Ontario Provincial Police (OPP).
SERVlCE AREA
Pal1ls and Recreation
7101 Parks
7201 Recreation programs.
Indicate wtleIher your roonicipaity ProWles or Receives SeMal
2
, -..:cUS"T__ ------
i
; !
I
,'-- ---'U"ST"- _
l

-
----" c-,---
--k- , ,
-L---j '-"
,
_._--- -
__ L _
r----- "-
Iii
--- .i-.-=l

7301 Recre<D:ln Iaciities.
7401 li::Jraries.
__ oJ f _
I
I
r-


l __
--; r---
_0. __-I _
- - -i I --
____---1.. __, " _

___ J
-
,
Land Use Planning
8101 Planning services ........................
,---------- ---- - ---------, -.-- -
"'f-- I ---i 1-
1---- j I
L-_-_-_-_-_-- - ---t