TOWNSHIP OF SOUTH FRONTENAC
2020 Draft Budget
Including:
. High Level Summary of Changes
. Summary
. Departmental Operating Budgets
. Capital Budget
. Linear Asset Construction
. Reserve & Reserve Funds
For presentation:
Thursday November 7, 20199:00 AMCouncil Chambers
Hard copies distributed to Council on Tuesday, November 5, 2019
Please bring handout with you to Thursday's session
TOWNSHIP OF SOUTH FRONTENAC2020 Draft BudgetHigh Level Summary of ChangesBelow is a high level summary of key changes from last year's budgetexcluding transfers to Reserves, transfers to Capital and inter-departmentaltransfers.
The listing below incorporates all items directed by Council, originallyrequested by staff and recommended by committees.
Variances in presented budget
[Costs SavingsReduced Landfill Monitoring CostsRemove Maintenance to Non-Township FaciliitesReduced Trails Maintenance
Reduced Streetlight MaintenanceReduced amount of tax levy to support capital budgetReduced Barricades & Safety MaterialsReduced Weed SprayingReduced Sidewalk Maintenance
Reduced GradingReduced Boat Ramp MaintenanceReduced spending capital under $5, 000
Increased RevenuesOMPFBank/investment InterestCivic Fees
Landfill Tipping FeesPlanning Fees
Increased Costs
Current Year Asset Investment Reserve Impact (1 % of current year levy)Recycling/Garbage CollectionCommitted Staffing Costs incl Council & Vol. FirefightersWinter Control - 3 Year average + 2%Insurance
Humane Society ContractStaff TrainingComputer MaintenanceEmergency Plan - Township FacilitiesFire Facilities - Contracted Services incl. Snow PlowingFluctuations across all departments
-9,310-7,040
-10,500-9,700
-205, 056-9,600-9,400
-24,400-10, 000
-4, 900-8,350
-33,000-54, 000
-7,600-10,000-34, 500
200,42720, 010
198,403149,475
11,67111,32826, 80022,300
3,00014,00025, 243
-308, 256
-139, 100
682, 656
TOWNSHIP OF SOUTH FRONTENAC2020 Draft BudgetHigh Level Summary of Changes
Enhanced Services included in BudgetProgramming & Events Coordinator (Apr-Dec)
less: Public Education Student
less: Camp Coordinator (May-June)Senior Planner (Apr-Dec)Light Equipment Operator (Sept-Dec)Additional BrushingAdditional Hardtop PatchingAdditional Catch Basin, Curb & Gutter MaintenanceAdditional Shoulder MaintenanceAdditional Pavement PreservationAdditional Washouts Maintenance
Additional Dust Layer MaintenanceAdditional Pavement Marking
56,277-12,566
-7,462 36,24992,05925,79550, 00015,000
0,0007, 0005, 000
10,0005,000
10, 000266, 103
Total Increase to be raised by Taxation 501,4032.0%
taxpayerimpact
[Other requests not included|Solid Waste & Facilities Leadhand (July-Dec)[Additional Roadside MaintenanceIWinter Festival
|Project/event photographer - contracted services
44, 51450,000
5, 0002,500
102,014
Council Direction - 2% Taxpayer Im"
Meeting Council's direction of 2% taxpayer impact represents a $501 ,403 increase on theoverall Township levy. Several expenses in comparing 2019 budget to forecasted 2020expenses go beyond a 2% increase requiring a reduction or changes to existing activitiesto meet this target.
Some examples include:Winter ControlInsurance
Kingston Humane SocietyComputer Maintenance ContractsFuelUtilities
149, 47511, 67111, 32822, 30012, 67514, 767
|Some areas within the budget provide for estimates where figures have not yet beenIfinalized or issued to us:
I Final Assessment Roll from MPAC
|Garbage/Recycling Collections Contract Renewals estimated at 2%|Conservation Authorities Levies estimated at 2%, except CRCA - received preliminary budgetRecycling Processing estimated at 2%By-Law Enforcement Contract estimated at 2%
6.96%5.00%
151.04%10.60%
3. 00%2. 90%
TOWNSHIP OF SOUTH FRONTENAC2020 Budget - October 29, 2019
Summary of Revenue and Expense
1. REVENUE2. Property Taxation- Supplementary & PIL
3. User Charges
4. Licenses, Permits and Rents
5. Government Grants
6. Grants from Other Municipalities
7. Investment Income
8. Penalties and interest on taxes
9. Donations
10. Other
11. Transfers From Reserves/Reserve Funds
12. TOTAL Revenue
13 OPERATING EXPENSE14. General Government
15. Protection to Persons and Property
16. Fire
17. Police
18. Conservation Authorities
19. Protective Inspections and Control
20. Emergency Measures
21. Building Department
22. Transportation Services
23. Roadway Maintenance
24. Winter Control
25. Environmental Services
26. Water System
27. Solid Waste Management
28. Parts, Recreation and Cemeteries
29. Planning and Development
30. TOTAL Expense
2019Budget
$
Actuals
15-0ct-19
190,740
1, 085,043
741, 134
2, 258,928
523,537
282,500
372,300
31,500
10, 000
7, 690,812
4, 873,801
2, 523,373
3, 069, 022
242,017
102, 679
1,550
524,099
13,464,477
2, 148,603
2020 Budget
$
178, 500
702, 509
756, 587
2,253,347
9, 253
457,604
268,550
70, 137
17,001
411, 352
195,000
1, 123, 170
868, 121
2, 596, 321
543,919
341, 500
370, 000
31,000
0
3, 918,503
13, 186,494 5, 124,840 9, 987,534
4, 151, 086
1,551,288
2,308,790
231, 103
57, 565
581
376,519
6,717,748
2, 038,273
614, 327 86, 293
2, 977,914 2, 099,338
1,857,589 864,948
528,731 301,750
4, 962, 636
2, 086,539
3, 063,522
245, 167
116,284
1, 559
887,321
1, 482,354
2,298,078
437,700
2, 545,261
1, 559,481
544, 725
32,928, 183 20,785,283 30,230,625
2019-2020 Budget
Variance
$ %
4, 260
38, 127
126,987
337, 393
20, 382
59,000
-2,300
-500
-10,000
-3,772, 309
-3, 198,960
88,835
-436,834
-5,500
3, 150
13,605
9
363,221
-1,982, 123
149,475
-176,627
-432,653
-298, 108
15,994
-2,697,557
2.23%
3. 51%
17. 13%
14.94%
3.89%
20.88%
-0.62%
-1.59%
-100. 00%
-49.05%
-24.26%
1. 82%
-17.31%
-0. 18%
1. 30%
13.25%
0. 58%
69. 30%
-14.72%
6.96%
-28.75%
-14.53%
-16. 05%
3. 02%
-8. 19%
31. TO BE RAISED BY TAXATION 19, 741, 688 15, 660, 443 20, 243, 091 501,403 2.54%
IIMPACT ON TAXPAYER:
[BASED ON AVERAGE PHASE-IN ASSESSMENT THE TOWNSHIP'S SHARE OF|THE TAX BILL ON A $267,538 PROPERTV WILL INCREASE 2.0% WHICH EQUALS $31.49
TOWNSHIP OF SOUTH FRONTENAC2020 Budget - October 29, 2019
General Government Detail
1. GENERAL MUNICIPAL ACTIVITY
2. Revenue
3. Taxation - Supplementary & PIL
4. Government Grants
5. Investment Income
6. Penalties and interest on taxes
7. Other
8. Transfer from Reserves
9. Total Revenue
10. Expense
11. Operations
12. Transfer to Reserves
13. Total Expense
14. TOTAL GENERAL MUNCIPAL ACTIVITY
15. COUNCIL
16. Revenue
17. Grants from Other Municipalities
18. Transfer from Reserves
19. Total Revenue
2019Budget
$
Actuals
15-0ct-19
190, 740
1, 519, 500
280, 000
372, 300
0
0
2,216,384
-146, 156
14, 000
38, 597
2020 Budget
$
2019-2020 Budget
Variance
$ %
178, 500
,679, 354
448, 138
268, 550
20
0
195, 000
1, 552, 500
334, 000
370,000
0
0
4, 260
33, 000
54, 000
-2, 300
0
0
2, 733, 574
159,011
9,253
0
14, 000
55, 000
0
16, 403
2. 23%
2. 17%
19.29%
-0. 62%
0. 00%
0. 00%
2, 362, 540 2, 574, 563 2, 451, 500 88, 960 3. 77%
0 61 00 0. 00%
2, 216, 384 2, 733, 513 2, 416, 811 200, 426 9. 04%
2, 416, 811 200, 426 9. 04%
-34, 689 111,467 . 76. 27%
0.00%
42. 50%
52,597 9,253 69,000 16,403 31. 19%
20. Expense
21. Remuneration
22. Benefits
23. Memberships, Training and Travel
24. Communications
25. Council Operations
26. Grants * (see details bottom of next page)
27. Transfer to Capital
28. Transfer to Reserves
29. Total Expense
30. TOTAL COUNCIL
31. ELECTIONS
32 Revenue
33. User Charges
34. Transfer from Reserves
35. Total Revenue
184, 770
6, 096
36, 500
11,686
33, 668
227, 597
0
10, 000
510,317
457, 720
134, 064
5, 082
23,945
11,430
21, 172
61,567
0
10, 000
267,259
258, 007
500
0
190, 625
6, 129
35,380
11, 794
32, 926
201,650
50, 000
10, 000
5,855
33
-1, 120
108
-742
-25, 947
50, 000
0
3. 17%
0.53%
-3.07%
0.92%
-2. 20%
-11. 40%
100.00%
0.00%
538, 504 28, 187 5. 52%
469, 504 11, 784 2. 57%
0. 00%
0.00%
500 0 100. 00%
36. Expense
37. Remuneration
38. Benefits
39. Memberships, Training and Travel
40. Communications
41. Elections Operations
42. Transfer to Reserves
43. Total Expense
44. TOTAL ELECTIONS
0
0
0
0
0
25, 000
25, 000
0
0
0
0
0
25, 500
25, 500
0
0
0
0
0
25, 000
25,000
0. 00%
0. 00%
0. 00%
0. 00%
0. 00%
0.00%
0. 00%
25, 000 25, 000 25, 000 0.00%
TOWNSHIP OF SOUTH FRONTENAC2020 Budget - October 29, 2019
General Government Detail
45. CORPORATE SERVICES
46. Revenue
47. User Charges
48. Licenses, Permits and Rents
49. Government Grants
50. Other
51. Transfer from Reserves
52. Total Revenue
2019Budget
$
Actuals
15-0ct-19
26, 000
1, 200
0
0
219,500
2020 Budget
$
30, 102
1, 172
0
0
37, 696
2019-2020 Budget
Variance
$ %
29,400 3,400 13.08%
1, 250 50 4. 17%
0 0 0. 00%
0 0 0.00%
75,000 -144,500 -65.83%
246, 700 68,969 105,650 -141,050 -57. 17%
53. Expense
54. Remuneration
55. Benefits
56. Inter Departmental Transfer
57. Memberships, Training and Travel
58. Communications
59. Professional and Consulting Fees
60. Administrative Operations
61. Transfer to Capital
62. Total Expense
63. TOTAL CORPORATE SERVICES
64. ADMINISTRATIVE FACILITIES
65. Revenue
66. Facilities Revenue
67. Donations
68. Transfer from Reserves
69. Total Revenue
70. Expense
71. Remuneration
72. Inter Departmental Transfer
73. Professional and Consulting Fees
74. Facilities Operating Costs
75. Transfer to Capital
76. Transfer to Reserves
77. Total Expense
78. TOTAL ADMINISTRATIVE FACILITIES
79. Total General Government
774, 238
244, 604
0
36, 170
45, 591
200, 025
131, 016
144, 500
1,576, 145
1, 329, 445
216,534
0
253, 418
469, 952
2, 658
410
5, 450
183, 511
253, 418
100, 509
545, 955
76, 003
1, 742, 012
574, 349
183, 395
0
30, 215
46, 754
32, 892
110, 924
31, 399
804, 834
263,200
0
51, 728
49, 259
56, 600
134, 195
75, 000
30, 596
18, 596
0
15, 558
3, 668
-143,425
3, 179
-69, 500
1, 009, 927
940,958 1,329,166
165,955
0
922
217, 371
0
252, 500
837
0
-918
166, 877 469,871
3, 127
699
3, 665
100,824
1, 510
5, 000
, 720
423
5, 500
188, 617
252, 500
98, 745 -1,764
114, 825 547, 505 1, 550
-52, 052
1, 330, 924
3. 95%
7. 60%
0.00%
43. 01%
8.05%
-71. 70%
2. 43%
-48. 10%
1, 434, 816 -141, 328 -8. 97%
-278 -0. 02%
0.39%
0.00%
-0. 36%
-81 -0.02%
-938 -35. 29%
13 3. 19%
50 0. 92%
5, 106
-918
2. 78%
-0.36%
-1.75%
0. 28%
77,634 1,631 2.15%
1,866,615 124,603 7.15%
Explanation of Significant Variances
Line5
Line 12
Interest Income
In year Asset Investment Reserve (AIR) contribution
Council - Grants to Organizations/lndividuals (line 26)Private Lanes 100.000
South Frontenac Community Services (SFCS) 15, 000
Community Grants 35, 000
SFCS - Senior's Active Living 12,000
Seniors & Law Enforcement Together (SALT) 7, 500
New Leaf Link 4. 000
Miscellaneous 10.000
Bradshaw School Visits 2,000
Inverary Youth 1, 650
High School - Graduation 500
Total 187, 650
TOWNSHIP OF SOUTH FRONTENAC2020 Budget - October 29, 2019
Protection to Persons and Property Detail
1. FIRE
2. Revenue
3. User Charges
4. Grants from Other Municipalities
5. Other
6. Transfer from Reserves
7. Total Revenue
8. Expense
9. Remuneration
10. Benefits
11. Memberships, Training and Travel
12. Communications & Public Education
13. Professional and Consulting Fees
14. Fire Operations
15. Transfer to Capital
16. Transfer to Reserves
17. Total Expense
18. TOTAL FIRE
2019Budget
$
69,500
0
0
768, 461
837,961
677,619
90, 691
41,800
74, 854
2, 500
266,222
777, 361
414,500
2, 345,547
Actuals
15-0ct-19 2020 Budget
9,237
0
9, 311
187,056
72, 500
0
0
119, 100
205,604
438,098
66,620
8,905
41, 150
4,033
197,357
207,352
427,795
191,600
769,291
103,421
42, 300
60,063
3, 000
276,401
222, 000
415,000
1, 391, 309 1, 891,476
2019-2020 Budget
Variance
3, 000
0
0
-649,361
-646,361
91,672
12,730
500
-14,791
500
10, 179
-555,361
500
-454,070
4.32%
0.00%
0.00%
-84.50%
-77.13%
13.53%
14.04%
1.20%
-19.76%
20.00%
3. 82%
-71.44%
0. 12%
-19.36%1,507,585 1,185,705 1, 699,876 192,291 12.75%
19. FIRE FACILITIES
20. Expense
21. Facilities Operating Costs
22. Total Expense
23. TOTAL FIRE FACILITIES
24. 911 SERVICE
25. Expense
26. 911 Operations
27. Total Expense
28. TOTAL 911 SERVICE
29. TOTAL FIRE
168, 826
168,826
168,826
9, 000
9, 000
9,000
1,685,412
151, 312 184,602
151,312 184, 602
151,312 184,602
8,667 10,460
8,667 10, 460
8, 667 10,460
1,345,684 1, 894,939
15,776
15,776
15,776
1,460
1,460
1,460
209,527
9.34%
9. 34%
9.34%
16.23%
16.23%
16.23%
12. 43%
Explanation of Slanificant Variances
Line 9/10
Line 21
Line 26
Compensation Adjustments & Annualize 2019 position
Snow Plowing /Insurance
New 2020 Contract
TOWNSHIP OF SOUTH FRONTENAC2020 Budget - October 29, 2019
Protection to Persons and Property Detail
POLICE
2. Revenue
3. User Charges
4. Government Grants
5. Transfer from Reserves
6. Total Revenue
2019Budget
Actuals
15-0ct-19
$
10,500
0
55, 500
66,000
2020 Budget
$
2019-2020 Budget
Variance
0^fo
4,882 9,000 -1,500 -14.29%
4,659 0 0 0.00%
0 45,000 -10,500 -18.92%
9, 541 54, 000 -12, 000 -18. 18%
7. Expense
8. Remuneration
9. Memberships, Training and Travel
10. Communications
11. Police Operations
12. Total Expense
13. TOTAL POLICE
14. RIDE PROGRAM
15. Revenue
16. Government Grants
17. Total Revenue
18. Expense
19. Ride Operations
20. Total Expense
21. TOTAL RIDE PROGRAM
1, 200
900
1, 500
3, 056, 582
3, 060, 182
2, 994, 182
8,840
8, 840
8, 840
8, 840
50
75
793
2, 299, 603
1, 200
900
1,500
3, 051, 082
2, 300, 521 3, 054, 682
2, 290, 979 3, 000, 682
8, 270
8, 270
8, 270
8, 270
8, 840
8, 840
8, 840
8, 840
0
0
0
-5, 500
6, 500
0. 00%
0. 00%
0. 00%
-0. 18%
-5, 500 -0. 18%
0.22%
0.00%
0.00%
0.00%
0.00%
100. 00%
22. Total Police 2,994, 182 2,290, 979 3, 000, 682 6, 500 0.22%
23. CONSERVATION AUTHORITIES
24. Expense
25. Remuneration
26. Conservation Authority Transfers
27. Total Expense
28. TOTAL CONSERVATION AUTHORITIES
1, 700
240, 317
242,017
242,017
1, 100
230, 003
1, 700
243, 467
231, 103 245, 167
231, 103 245, 167
0
3, 150
3, 150
3, 150
0. 00%
1. 31%
1. 30%
1. 30%
Explanation of Significant Variances
Line 26 Conservation Authorities - based on estimate except CRCA draft budget
TOWNSHIP OF SOUTH FRONTENAC2020 Budget - October 29, 2019
Protection to Persons and Property Detail
2019Budget
$
1 PROTECTIVE INSPECTIONS AND CONTROL
2. Revenue
3. User Charges
4. Licenses, Permits and Rents
5. Government Grants
6. Other
7. Total Revenue
8. Expense
9. Inter Departmental Transfer
10. Memberships, Training and Travel
11. Communications
12. Professional and Consulting Fees
13. Protective Operations
14. Transfer to Reserves
15. Total Expense
16. TOTAL PROTECTIVE INSPECTIONS AND CONTROL
17. EMERGENCY MANAGEMENT
18. Revenue
19. Transfer from Reserves
20. Total Revenue
Actuals
15-0ct-19
$
2020 Budget
5,625
51, 450
10, 000
0
67, 075
0
12, 500
2,925
4, 500
82, 754
0
102, 679
35, 604
3, 829
49, 789
1,714
0
55, 332
0
5, 961
448
1, 119
50, 037
0
2019-2020 Budget
Variance
o/
5, 500
50, 750
10, 000
0
66, 250
0
12, 740
2, 925
5, 000
95, 619
0
57, 565 116, 284
2, 233 50, 034
-125
-700
0
0
-825
0
240
0
500
12,865
0
-2. 22%
-1. 36%
0. 00%
0. 00%
-1. 23%
0. 00%
1.92%
0.00%
11. 11%
15. 55%
0. 00%
13, 605 13. 25%
14,430 40. 53%
0. 00%
100. 00%
21. Expense
22. Remuneration
23. Memberships, Training and Travel
24. Communications
25. Emg Management Operations
26. Total Expense
27. TOTAL EMERGENCY MANAGEMENT
Explanation of Significant Variances
Line 13
200
200
450
700
1, 550
1, 550
331
0
251
0
581
581
Humane Society new contract
250
250
459
600
1,559
1,559
50 24. 98%
50 24.98%
9 2.00%
-100 -14. 28%
0. 58%
0. 58%
TOWNSHIP OF SOUTH FRONTENAC2020 Budget - October 29, 2019
10
Protection to Persons and Property Detail
1. BUILDING
2. Revenue
3. User Charges
4. Licenses, Permits and Rents
5. Government Grants
6. Other
7. Transfer from Reserves
Total Revenue
8. Expense
9. Remuneration
10. Benefits
11. Inter Departmental Transfer
12. Memberships, Training and Travel
13. Communications
14. Professional and Consulting Fees
15. Building Operations
16. Transfer to Capital
17. Transfer to Reserves
18. Total Expense
19. TOTAL BUILDING
20. CIVIC NUMBERS
21. Revenue
22. User Charges
23. Total Revenue
24. Expense
25. Remuneration
26. Benefits
27. Civic Numbers Operations
28. Total Expense
29. TOTAL CIVIC NUMBERS
30. TOTAL BUILDING
31. Total Protection to Persons and Property Detail
2019Budget
Actuals
15-0ct-19
$
13,975
400, 450
0
10,000
76,955
501,380
290, 735
97,856
0
10, 150
4, 694
15,000
61, 946
0
21, 000
501,380
2, 600
2,600
15,295
5, 304
2,120
22, 719
20,119
20, 119
2020 Budget
$
10,865
467, 129
0
600
0
13,470
525,300
244, 062
0
81, 354
478, 594
221,215
66,487
0
7,897
2,634
534
43, 617
0
21, 000
864, 186
304,718
100, 888
0
17,900
4,653
5,000
62,037
325,416
43,574
363,386 864, 186
-115,209
3, 268 10, 000
3, 268
9, 042
3, 094
998
10, 000
15,601
5, 410
2, 124
13, 134 23, 135
9,866 13, 135
. 105,343 13,135
4,978, 884 3, 765, 237 5,205, 515
Explanation of Significant Variances
Line 4
Line 12
Line 22
Projected Building Permit Revenues
Training Requirements
Projected Civic Revenues
2019-2020 Budget
Variance
-505
124, 850
244,062
-10,000
4, 399
362, 806
13, 983
3, 032
0
7, 750
-41
-10, 000
91
325,416
22,574
362, 806
7, 400
7,400
306
106
4
416
-6,984
-6,985
226, 631
-3. 61%
31. 18%
100.00%
-100. 00%
5. 72%
72.36%
4. 81%
3. 10%
0.00%
76. 36%
-0. 87%
-66. 67%
0. 15%
100. 00%
107.50%
72. 36%
-125. 00%
284. 61%
284.61%
2.00%
2. 00%
0.19%
1.83%
-34.71%
-34.72%
4.55%
TOWNSHIP OF SOUTH FRONTENAC2020 Budget - October 29, 2019
Transportation Services Detail
11
ROADS
2. Revenue
3. User Charges
4. Licenses, Permits and Rents
5. Government Grants
6. Grants from Other Municipalities
7. Other
8. Transfer from Reserve
Total Revenue
9. Expense
10. Remuneration
11. Benefits
12. Inter Departmental Transfer
13. Memberships, Training and Travel
14. Communications
15. Professional and Consulting Fees
16. Roads Operations * (see details below)
17. Transfer to Capital
18. Transfer to Reserves
19. Total Expense
20. TOTAL ROADS
21. WINTER CONTROL
22. Expense
23. Remuneration
24. Benefits
25. Inter Departmental Transfer
26. Winter Control Operations
27. Transfer to Capital
28. Total Expense
29. TOTAL WINTER CONTROL
30. Total Transportation Services
2019Budget
Actuals
15-0ct-19 2020 Budget
2019-2020 BudgetVariance
$ %
50,043
54, 000
499, 738
509, 537
0
4,466,544
8,459
56,426
416,448
0
30,435
52,417
10, 000
55, 100
558,412
529,919
0
-40, 043
1, 100
58, 674
20,382
0
2, 587,000 -1,879,544
-80.02%
2.04%
11. 74%
4.00%
0. 00%
^2. 08%
5, 579,862
, 338,868
457,919
-878,057
40, 000
53, 155
39, 000
2, 769,049
9, 134,544
510,000
564, 185
958,775
358,649
-835,915
25,428
34, 323
7, 365
2, 296, 990
3, 273, 575
598, 560
3, 740,431 -1,839,431
1, 382, 037
489, 198
-907,250
42, 500
54, 003
39,850
2, 810,015
7, 062,000
510,000
43, 169
31,279
-29, 193
2,500
848
850
40, 966
-2,072,544
0
-32.97%
3.22%
6.83%
3.32%
6.25%
1.60%
2. 18%
1.48%
-22.69%
0.00%
13,464,479 6, 717,750 11,482,354 -1, 982, 125 -14.72%
7,884,616 6,153,566 7, 741, 923 -142, 694 . 1. 81%
422,060
147,882
508, 161
1, 070, 500
0
326,842
96, 108
498,297
1, 117,026
0
445,292
140,683
525,909
1, 186, 194
0
23, 232
-7, 199
17,748
115,694
0
5.50%
-4.87%
3.49%
10.81%
0.00%
2, 148, 603 2, 038,273 2,298,078 149,475 6.96%
2, 148,603 2, 038, 273 2,298,078 149,475 6.96%
10,033,219 8, 191, 839 10, 040, 001 6,782 0.07%
31.
32.
33.
34.
35.
36.
37.
38.
39.
*Roads Operations Breakdown (line 16)
Maintenance - Structures
Roadside Maintenance
Hardtop Maintenance
Loose Top Maintenance
Safety Devices
Street Lights
Overhead
TOTAL ROADS MAINTENANCE
2019Budget$
21,508
462, 500
333, 000
267, 000
334, 250
51, 000
1,299,791
2,769,049
YTD Actual
15-0ct-19$
22, 001
418,415
351,584
287,589
207,261
26, 661
983,478
2,296,990
2020 Budget$
22,283
494,800
355, 100
272,600
324,925
42,540
1, 297, 767
2, 810, 015
2019-2020 Budget
Variance
$ %
775
32, 300
22, 100
5, 600
-9,325
-8,460
-2,024
40,966
3. 60% I
6.98% I
6.64% I
2.10%|
-2.79% I
-16.59%|
-0. 16% I
1.48%|
Explanation of Significant Variances
Line 5
6
10/11
29
16/33
16/34
16/35
OCIF increase
Forecasted County FGT
Compensation Adjustments, Annualize 2019 position & new position3 year average + 2%
Increased brushing. Reduced Weed Spraying
Increased Hardtop Patching
Increased Washout & Dust Layer Maintnenance, Reduced Grading
TOWNSHIP OF SOUTH FRONTENAC2020 Budget - October 29, 2019
12
Environmental Services Detail
1. WATER SYSTEM
2. Revenue
2019Budget
$
Actuals
15-0ct-19
$
2020 Budget
$
2019-2020 Budget
Variance
o/fo
3. User Charges
4. Licenses, Permits and Rents
5. Government Grants
6. Other
7. Transfer from Reserves
8. Total Revenue
9. Expense
10. Remuneration
11. Inter Departmental Transfer
12. Communications
13. Professional and Consulting Fees
14. Water System Operations
15. Transfer to Reserves
16. Transfer to Capital
17. Total Expense
18. TOTAL WATER SYSTEM
19. SOLID WASTE AND FACILITIES MANAGEMENT
20. Revenue
21. User Charges
22. Government Grants
23. Other
24. Transfer from Reserves
25. Total Revenue
26. Expense
27. Remuneration
28. Benefits
29. Inter Departmental Transfer
30. Memberships, Training and Travel
31. Communications
32. Professional and Consulting Fees
33. Solid Waste Management Operations
34. Transfer to Capital
35. Transfer to Reserves
36. Total Expense
37. TOTAL SOLID WASTE MANAGEMENT
38. Total Environmental Services
377,900 251,993 385,300 7,400 1.96%
2,400 2,000 2,400 0 0.00%
0 0 00 0. 00%
0 -30,000 0 0 0.00%
234, 028 478 50, 000 -184, 028 -78. 64%
614, 328 224, 471 437, 700 -176, 628 -28. 75%
1, 422 6, 844 3, 100 1, 678 118. 02%
470 716 485 15 3. 18%
5, 300 4, 137 5, 376 76 1. 43%
190, 000 21, 469 193, 800 3, 800 2. 00%
78, 932 52, 649 81, 942 3, 010 3. 81%
104, 176 0 102, 997 -1, 179 -1. 13%
234, 028 478 50, 000 -184, 028 -78. 63%
614, 327
-1
1, 119,350
254, 029
87, 540
51, 280
1, 600
22,598
109, 000
1, 850, 168
561, 700
40, 000
2, 977, 914
1, 858, 564
86, 293 437, 700 7, 400
-138, 178 1
426,920
266, 952
89, 074
16, 138
5, 503
6, 909
62, 867
1, 343, 717
275, 445
32, 733
300, 426
98, 085
52, 890
2,200
22, 815
99, 890
1, 900, 455
28,500
40, 000
46, 397
10, 546
1, 610
600
217
-9, 110
50, 287
-533,200
0
2, 099, 338
1, 672, 419 1,939,554 80, 990
1.20%
0.00%
344, 800 243, 138 362, 700 17, 900 5. 19%
212, 850 104, 934 214, 507 1, 657 0. 78%
0 600 00 0. 00%
561, 700 78, 848 28, 500 -533, 200 -94. 93%
605, 707 -513, 643 -45. 89%
18. 26%
12. 05%
3. 14%
37.50%
0. 96%
-8. 36%
2. 72%
-94. 93%
0. 00%
2,545,261 -432,653 -14.53%
4. 36%
1, 858, 564 1, 534, 240 1,939,554 80, 990 4. 36%
Explanation of Significant Variances
Line 21
Line 27/28
Line 33
Portland Tipping Fees & Bag Tag Revenue
Compensation Adjustments and job costing allocations
Recycling/Garbage/HHW contracts, KARC processingMOE requirements
TOWNSHIP OF SOUTH FRONTENAC2020 Budget - October 29, 2019
Parks, Recreation and Cemeteries Detail
2019Budget
13
1. PARKS AND RECREATION PROGRAMS
2. Revenue
3. User Charges
4. Government Grants
5. Donations
6. Other
7. Transfers From Resenres/Reserve Funds
8. Total Revenue
9. Expense
10. Remuneration
11. Benefits
12. Inter Departmental Transfer
13. Memberships, Training and Travel
14. Communications
15. Professional and Consulting Fees
16. Parks and Recreation Programs - Operations17. Grants
18. Transfer to Capital
19. Transfer to Reserves
20. Total Expense
21. TOTAL PARKS AND RECREATION PROGRAMS
22. PARKS AND RECREATION FACILITIES
23. BUILDINGS
24. Revenue
25. User Charges
26. Licenses, Permits and Rents
27. Government Grants
28. Grants from Other Municipalities
29. Donations/Contributions
30. Transfer from Reserves
31. Total Revenue
32. Expense
33. Remuneration
34. Benefits
35. Inter Departmental Transfer
36. Communications
37. Professional and Consulting Fees
38. Building Operations
39. Transfer to Capital
40. Total Expense
41. TOTAL BUILDINGS
53,500
8,000
6, 500
0
22,000
90, 000
173,943
25,818
5, 800
12,365
16,241
100
92, 770
0
22,000
0
349,036
259,036
500
14,350
0
0
25,000
725, 399
765, 249
6, 000
1, 972
7, 700
810
4, 500
193, 107
750,399
964,488
Actuals
15-0ct-19
$
2020 Budget
$
56, 439
37, 968
50,970
6, 035
14,619
56,800
8,000
6,000
0
135,000
166,031
146,610
37, 080
310
7, 821
13, 331
40
138,037
0
14,619
0
205, 800
197, 741
41,524
5, 982
11, 540
16,484
100
78, 655
0
135, 000
0
357,849 487,027
191,818 281,227
1, 860
13,820
0
0
18, 167
24, 581
1,000
15,200
0
0
25,000
37, 000
58,428
12,505
3,251
7, 146
739
1,687
110, 295
61, 101
78,200
5, 337
3, 941
7, 942
826
4, 500
192, 534
62,000
196, 723 277, 080
2019-2020 Budget
Variance
$ %
3,300
0
-500
0
113,000
115, 800
23, 799
15,707
182
-825
243
0
-14, 115
0
113,000
0
137,990
22,190
500
850
0
0
0
-688,399
-687,049
-663
1, 969
242
16
0
-573
-688,399
-687,408
6. 17%
0. 00%
-7. 69%
0.00%
513.64%
128.67%
13.68%
60.84%
3. 14%
-6.67%
1.50%
0.00%
-15. 22%
0.00%
513.64%
0.00%
39.53%
8. 57%
100.00%
5. 92%
0.00%
0.00%
0.00%
-94. 90%
-89.78%
-11.05%
99. 85%
3. 14%
1.98%
0.00%
-0.30%
-91.74%
-71.27%199,239 138, 295 198,880 -359 -0. 18%
TOWNSHIP OF SOUTH FRONTENAC2020 Budget - October 29, 2019Parks, Recreation and Cemeteries Detail
2019Budget
14
42. PARKS
43. Revenue
44. User Charges
45. Licenses, Permits and Rents
46. Government Grants
47. Donations/Contributions
48. Other
49. Transfer from Reserves
50. Total Revenue
51. Expense
52. Remuneration
53. Benefits
54. Inter Departmental Transfer
55. Professional and Consulting Fees
56. Parks Operations
57. Transfer to Capital
58. Total Expense
59. TOTAL PARKS
60. ARENA
61. Revenue
62. User Charges
63. Transfer from Reserves
64. Total Revenue
65. Expense
66. Remuneration
67. Transfer to Others
68. Transfer to Reserves
69. Total Expense
70. TOTAL ARENA
. 71. TOTAL PARKS AND RECREATION FACILITIES
72. TOTAL PARKS AND RECREATION
73. CEMETERIES
74. Revenue
75. User Charges
76. Investment Income
77. Donations
78. Transfer From Reserves
79. Total Revenue
80. Expense
81. Cemetery Operations
82. Transfer to Capital
83. Transfer to Reserves
84. Total Expense
85. TOTAL CEMETERIES
86 Total Parks, Recreation and Cemeteries
0
750
0
0
0
172, 710
173,460
32,000
10,518
28,650
3, 750
133, 793
172,710
381,421
207,961
1, 200
87, 954
0
89, 154
89, 154
496,354
755,390
38,000
2, 500
0
0
40, 500
73,490
0
0
73,490
32,990
788,380
Actuals
15-0ct-19
$
2020 Budget
$
2, 411
296
0
1,000
0
14,735
2, 000
750
0
0
0
425,000
18, 443 427,750
31, 904
6, 386
19,059
2, 777
73, 852
34, 514
16,805
3, 306
29, 548
3, 750
128,721
425, 000
168,492 607, 130
150,048 179,380
0
28,049
400
87, 958
0
28,049
750
117,762
0
88,358 118,512
88,358 90, 463
376,701 468, 723
568,520 749,950
32, 950
9, 466
0
0
39, 000
7, 500
0
0
42, 416
53, 527
0
0
46, 500
69,732
0
0
53, 527 69,732
11,111 23, 232
579,630 773,182
2019-2020 BudgetVariance
$ %
2, 000
0
0
0
0
252, 290
254,290
-15, 195
-7,212
898
0
-5,072
252,290
225, 709
.28, 581
0
28,049
28, 049
-450
29, 808
0
29, 358
1,309
-27,631
-5,440
1, 000
5, 000
0
0
6, 000
-3, 757
0
0
-3,757
-9, 757
-15,198
100. 00%
0.00%
0.00%
0.00%
0.00%
146. 08%
146.60%
-47.49%
-68.56%
3. 13%
0.00%
-3.79%
146.08%
59.18%
-13.74%
0.00%
100.00%
100.00%
-37.50%
33. 89%
0. 00%
32.93%
1.47%
-5. 57%
-0. 72%
2.63%
200.00%
100.00%
100. 00%
14.81%
-5. 11%
100.00%
100.00%
-5. 11%
-29. 58%
-1. 93%
Explanation of Significant Variances
Line 10/11
Line 63/67Compensation Adjustments, New Position
Arena Capital Costs, offset from Reserves
TOWNSHIP OF SOUTH FRONTENAC2020 Budget - October 29, 2019
15
Development Services
1. Development Services
2. Revenue
3. User Charges
4. Government Grants
5. Grants from Other Municipalities
6. Transfer from Reserves
7. Total Revenue
8. Expense
9. Remuneration
10. Benefits
11. Inter Departmental Transfer
12. Memberships, Training and Travel
13. Communications
14. Professional and Consulting Fees
15. Planning Operations
16. Transfer to Capital
17. Transfer to Reserves
18. Total Expense
19. TOTAL Planning and Development
2019Budget
Actuals
15-0ct-19
188, 100
228, 028
75, 438
0
19, 600
7,472
61, 908
40, 285
96, 000
0
528,731
340, 631
2020 Budget
$
42, 576
171, 973
54, 682
0
10, 156
3, 574
8,275
22, 206
30, 883
0
126, 500
311, 654
101,588
0
25,200
7, 509
43, 000
55,774
0
0
301, 750 544, 725
259, 174 418,225
2019-2020 Budget
Variance
o/
92, 100 42,576 126,500 34,400 37.35%
0 0 00 0.00%
0 000 0. 00%
96, 000 0 0 -96, 000 -100. 00%
-61, 600 -32. 75%
83, 626
26, 149
0
5, 600
37
-18, 908
15, 489
-96, 000
0
36. 67%
34.66%
0. 00%
28. 57%
0. 49%
-30. 54%
38.45%
-100. 00%
0. 00%
15, 994 3. 02%
77, 593 22. 78%
Explanation of Significant Variances
Line3
Line 9/10
Line 12
Line 15
Planning Fees increase
Compensation Adjustements, New Position
Training/Mileage for New Position
Desk & Equipment for New Position, Computer Maintenance Contract
1 2020 CAPITAL BUDGET
4 GENERAL GOVERNMENT5 Corporate Services6 New Projects7 Council Projectors
Budgeting software incl reporting, self serve and8 metrics
9 Town Hall - Upgrade Electronic Sign10 Branding Strategy and Implementation11 Service Delivery Review12 Total - Corporate Services13
14 PROTECTIVE SERVICES15 Building16 New Projects
Inspection Truck - convert to SUV (replace 2011Chev Colorado 152,000 kms)
18 Planning/Building Software & Support
PROJECT TOTAL 2020 PROPOSED FINANCING
YEAR(S) PROJECT BUDGET TAX LEVY RESERVES OTHER
2020 7, 500 7, 500 7, 500
2020 50, 000 50, 000 50, 000
2020 45, 000 45, 000 45, 0002020/21 40,000 25,000 25,000
2020 _50, 000 50,000 _50, 000192, 500 177, 500 177, 500
Working Funds
Working Funds
Infrastructure Reserve
Working FundsWorking Funds re: Modernization Fund
2020
2020/21
50, 000 50, 000
340, 416 275, 41619 Sub-total
50, 000 Building Equipment Reserve
31, 354 244, 062 Building Reserve/ RED & RIIEO Funding
20 Fire
21 New Projects22 SUV - Assistant Fire Chief
Volunteer Firefighters -Standardized Uniforms & Safety Boots (125)Radio Repealers - 1st Run Pumpers (8)Bunker Gear (10)Hoses and Appliances - ReplacementForceable Entry - Training PropDrone - DJI EnterpriseBreathing Apparatus Bench Tester
390, 416 325, 416 81, 354 244, 062
30 Sub-total
2020
2020
202020202020202020202020
48, 000
63, 000
28,80025,00018,00010, 0007,200
12, 000
48, 000
63,000
28, 80025,00018,00010,OUU
7, 20012, 000
63, 000
28,800
10, 0007,200
48, 000
25,00018, 000
12, 000
Fire Equipment Reserve
Fire Equipment ReserveFire Equipment Reserve
Infrastructure212, 000 212, 000 109, 000 103, 000" 0
31 Total - Protection Services32
33 TRANSPORTATION DEPARTMENT34 New Projects35 New Truck/SUV-replace Truck 13-5636 3/4 Ton Truck - replace Truck 12-5237 Tandem Truck - Replace Tandem 01-1438 Electronic Sign - Sydenham Road & Keeley39 Streetlights - New40 Guiderail Upgrades"1 Village(s) Revitalization
_602, 416 537, 416 109, 000 184, 354 244, 062
2020202020202020
2018-20292020-29
2021
40, 00065,000
290, 000 290, 00050, 000 50, 000
370, 000 30, 000500, 000
50,000
40, 00065, 000
50,00050, 000
40, 000 PW - Equipment Reserve65, 000 PW - Equipment Reserve
290, 000 PW - Equipment Reserve50,000 Infrastructure Reserve30,000 Infrastructure Reserve50,000 Infrastructure Reserve
50, 000 Main Street Funding
42 Linear Asset Construction-Villages/LocalRoads/Arterial Roads (separate Listing) 10, 420, 800 6, 375, 000 3, 386, 669 1, 950, 000 1, 038, 331
43 Total
AIR 900,000 DCF 550,000FGT 500, 000 OCIF 508, 412
County FGT 529, 919
44 SYDENHAM WATERMechanical, instrumentation and eletrical upgrades(Utilites Kington recommended)^
11, 785, 800 6, 950, 000 3, 386, 669 2, 475, 000 1,088, 33T
45 2020 50, 000 50, 000 50, 000 Water Reserve
46 Total
47 ENVIRONMENTAL SERVICES48 Sanitation-Disposal49 Salem WDS- Vegetation & Benthic Monitoring50 Green Bay WDS - Additional Monitoring Wells
50, 000 50,000 50, 006"
51 Sub-total
20202020
8,50020, 000
8, 50020, 000
8, 50020, 000
52 Total28, 500 28, 500 28, 506~
Infrastucture ReserveInfrastucture Reserve
53
54 TOWNSHIP FACILITIES MANAGEMENT55 New Projects56 Townhall - Charging Station for Electric Vehicles
57 Townhall - Accessible Entrance Ramp & Front Step
^ Townhall - Lower Floor renovations/reconfiguration &furnace
Verona Medical Clinic - Design 2nd floor accessibleentrance
60 Glendower Hall- Gravel Parking Lot Extension61 Keeley Admin Office - Window Replacement62 Radon Abatement - various facilities
63 Verona Fire Hall - Repairs to Septic Systeme4_Keejey Road Improvements
78, 500 78, 500 78, 500
2020
2019-20
2020
2020
2020202020202020
2019-2020
30, 000 30, 000
125, 000 115, 000
50, 000 50, 000
5,000 5,000
65 Total
15,00012, 000
100, 00010, 000
450, 000
15, 00012, 000
100, 00010,000
100, 000
30, 000
115,000
50, 000
5,000
15, 00012,000
100, 00010, 000
100, 000797, 000 437, 000
Federal Gas Tax
Facilities Reserve
Facilities Reserve
Facilities Reserve
Facilities ReserveFacilities ReserveFacilities ReserveFacilities ReserveInfrastructure Reserve
0 437, 000
67 RECREATIONes New Projects69 Centennial Park - Ice Stock Dedicated Lanes
Centennial Park - Resurface & Paint - Pickle Ball &70 Tennis Courts
Gerald Ball Park - Resurface & Paint - Pickle Ball &Tennis Courts
72 Point Park - Paint - Pickle BallPoint Park - Pedestrian Access to Tennis Court &Pickle Ball
74 point Park - Additional Dock for paddle sports75 Davidson Beach - Access Road to swim area
76 Inverary Ball Park - Field Lighting Requirements^ Playground Rubberized Surfaces & Equipment -
various sites
yg Bowes/Centennial/Point Ball Diamonds- Design ofaccessible washrooms
yg Bowes/Centennial/lnverary/Point Ball Diamonds-Lighting key switches & timers - Safety concern
eo Boat Launch Upgrades - ShipyardsRecreation Master Plan81
82 Total - Recreation83
84 PLANNINGB5 New Projects86 Official Plan
2020
2020
2019-2020
2020
2020
202020202020
2020
2020
2020
2019-20
2020
100, 000 100, 000
40, 000 40, 000
40,000
10,000
25, 000
6, 000200,000
6,000
10, 000
10,000
25, 000
6, 000200, 000
6,000
40, 000 40, 000
5,000
10,000
30,000
30, 000
5, 000
10, 000
25, 000
30, 000
100, 000
40, 000
10, 000
10,000
25,000
6,000200, 000
6,000
40, 000
5,000
10, 000
25,000
30, 000542,000 507,000 0 507,000
Dev Charges
Parkland
ParklandParkland
Infrastructure ReserveParklandInfrastructure Reserve
Parkland
Parkland
Parkland
Parkland
Parkland
Dev Charges
B7 Community Benefit Charge Strategy88 Total - Planning89
2019-20212020
176, 000 140, 00015, 000 15, 000
191, 000 155, 000
140,00015.000
0 155, 000
Federal Gas TaxFederal Gas ax
TOTALS 14, 189,216 8,842,416 3,495,669 4,014,354 1,332,393
1 2020 CAPITAL BUDGET2
3
PROJECT
YEAR(S)
TOTAL
PROJECT
2020
BUDGET
PROPOSED FINANCING
TAX LEVY RESERVES OTHER
ARENA - based on grant submission to ICIP - separate report & presentationCondenser Unit replacement/Tower upgrades 2020 120,000 120,000Plate Heat Exchanger (Chiller System) 2020 150,000 150,000Brine Pump Package 2020 25, 000 25, 000Floor Flushing and glycol charge 2020 10, 000 10, 000Contingency 2020 76, 250 76, 250
Total 2020 _ 381,250 381,250
SF share CF & Grant
59, 991 321, 259 Grant 73. 33%/Central 10. 93%/SF 15. 74%
10
11
12
13
|Arena floor/boards replacementContingencyTotal 2021Total 2020/2021
2021 770, 0002021 192, 500
962,5002020/2021 1,343, 750
151,452 811, 048211,443 1, 132, 307
1 Year 2020
2| Linear Asset Construction Schedule
3|New Projects
Project
Yeai(s)
Total
Project
2020
BudgetBuck Bay Road Bridge Replace and widen for two lanes 2020 550,000 550,000Bunker Hill Road Bridge Removal, Close Road at Structure 2020 110,000 ^10, 000ICarrying Place Road Complete Pitching and Surface Road, End to Fire Hall 2018-2020 867,300 _165,000Deyos Road Complete Pitching 2020 - 2021 400,000 110,000Fish Creek Road Bridge Design 2019 - 2020, Replace 2020 2019-2020 795,900 J70, 000Hinchinbrooke Road Design in 2020, Relocate Poles. Complete 2021 2020 - 2021 846,200 440,000Hinchinbrooke Road Culvert Replace 2020 2020 _345, 000 345,000
Northshore Road Reconstmction from North Shore Crescent to Leland Rd 2020 660, 000 660,000IPerth Road at Buck Lake - Design Design for culvert replacement, Widen, Boat Launch 2020 50,000 50,000IPetworth Road Kerr Road to Road 38. Reconstruction 2020 _660, 000 660,000Road 38 at Portland WDS Mill asphalt, Profile surface, Pave with Fibres 2020 86,000 86,000iunbury Village Start 2019, Complete Juhf2020 2019-2020 2,115,600 1, 150, 000
Yarker Road and Witon Road Intersection Design for Roundabout 2020 - 2021 705,800 50. 000;Hard Surface Preservation Various Roads 2020 _1, 129,000 1, 129, 000
18| Arterial Reserve 2019-2022 1,100,000 100,000
Total 10,420, 800 6,375, 000
RESERVES & RESERVE FUNDS FORECAST - 2020 Budget
RESERVE
BALANCEBEGINNINGOF YEAR
CONTRIBUTIONFROM
TAXATIONBDGTD
OTHERREVENUES
TOREVENUE
FUNDCAPITAL
FUND
BALANCEEND OFYEAR
F/sca;Working Funds 3,833,403 473,320 39, 149 132,500 4, 135, 0741
Equipment and InfrastructureGeneral
Asset Investment Reserve 3, 647, 212 1,478,491 900,000 4,225, 7031
Infrastructure 2,288, 820 275,000 540,500 2,023,3201
VerticalFacilities/Property 413,582 308,245 307,000 414,827|
Recreation 12,813 12,8131RollingCapital - Building Department 79, 125 21,000 50,000 50, 1251Capital - Fire Department 508,835 405,500 91,000 823, 3351Capital - Roads Department 540,360 510,000 395,000 655, 3601
Linear
Cemetery Lot Addition 43, 538 43,5381Stabilization
Planning 66,784 66,7841
Policing Costs 722,749 45,000 677,7491
Recycling 273,641 273,641
Revenue-Severance Appl. 20,000 20,0001
Winter Control - Roads Dept. 0
Wages-Fire Department 49,721 49,7211
Building Department 686,699 22,575 31,354 677,9201Water Reserve Fund 851,123 102,997 50, 000 904, 1201
Sub-total H038,405| 3, 597, ^28 84, 1491 2, 497, 354 15, 054, 030 IOBLIGATORY RESERVE FUNDS
5% Parkland 24,003 135,772 152,000 7,7751
Development Charges 2,401,700 741,632 680,000 2,463,3321
Environmental Enhancement 139,649 0 139,6491
Federal Gas Tax 237,071 565, 649 685,000 117,7201
Subdivider Contributions 37, 171 37, 171
Sub-total 2, 839, 594 565, 649 877, 404 1, 517,000 2, 765, 6471
RESERVE FUNDS & TRUSTSElection 30,575 25,000 55,575|
Highway #38 Reconstruction 780, 119 5,000 785, 119|Landfill Closure 140,680 40,000 10,250 190,9301
Trusts 0
Fire Donations 19,358 2, 600 21,9581
Portland Historical 15, 124 100 15,2241
Grant Memorial 26, 156 350 26,5061OHRP 7,038 7,0381Cemetery - PC 488,356 488,356|Cemetery M. Bums Trust 25,000 25,000|Cemetery - Monument PC 66,308 66, 3081Cemetery - Monument PC Inc 22,217 22,2171
Sub-total 1, 620. 931 65, 000 ^8, 300 0 1, 704. 231TOTAL 18,498,930 4,227,777 895,704 84, 149 4,014,354 19, 523, 9081