SCHEDULE 12  Current Revenue For Specific Functions General Information Schedule 12 collects information on three types of non-tax revenues: operating grants from Ontario and Canada, revenue from other municipalities and user fees and service charges. This information is reported under the appropriate functional category. Other types of non-tax revenue which do not lend themselves to functional categories are reported on Schedule 10, Revenue Fund Receipts. These include: Licences, permits, rents, etc. (Schedule 10, lines 1410 to 1499) Fines and penalties (Schedule 10, lines 1610 to 1699) Other revenue (Schedule 10, lines 1810 to 1899) Note that other revenue includes investment income, donations, sale of publications, equipment, etc., contributions from non-consolidated entities, government business enterprises and other. Description of Lines Schedule 40 uses the same functional categories as Schedule 12, but uses additional lines to capture greater detail on general government expenditures. Schedule 40 also includes a line for expenditures related to the Provincial Offences Act under the protection services function. Note that Schedule 50 uses the same functional categories as Schedule 12 with an additional line for capital expenditures related to the Provincial Offences Act. Line 1035 Ambulance dispatch is provided to ensure uniformity with Schedules 40 and 52. Please report all revenues pertaining to Ambulance dispatch on Schedule 10 under other revenue. Description of Columns Column 1 Ontario conditional grants All conditional operating grants received or receivable from the Province, including those from Ontario enterprises, are reported here. Please note that unconditional operating grants are reported on Schedule 10, Revenue Fund Receipts, because they are not related to a specific municipal function or service. Capital grants are reported on Schedule 52, Sources of Capital Fund Financing and Expenditures. In this column, include operating grants from the Ontario Lottery Corporation. Include grants for fully or proportionally consolidated local boards. In this column, include the Provincial Gas Tax revenue if used for current transit operations. Include costs recovered from the Province. Example: costs recovered from the Province in respect of a hearing. In the event that Ontario conditional operating grants have been overpaid as of December 31st, the amount reported should not include the amount of the overpayment. The overpaid portion should be recorded as a liability and included in the amount reported in Schedule 70, Consolidated Financial Position, line 2220 (Accounts Payable and accrued liabilities - Ontario). An example is overpayment for general welfare assistance. The total for Ontario unconditional grants is automatically carried forward to Schedule 10 (SLC 10 0810 01). Column 2 Canada conditional grants Enter conditional operating grants received or receivable from the federal government or its agencies. Include grants for fully or proportionally consolidated local boards. In the event that Canada conditional operating grants have been overpaid as of December 31st, the amount reported should not include the overpaid portion. The overpaid portion should be recorded as a liability and included in the amount reported in Schedule 70, Consolidated Financial Position, line 2210, (Accounts payable and accrued liabilities - Canada). The total for Canada conditional grants is automatically carried forward to Schedule 10 (SLC 10 0820 01). Column 3 Other Municipalities Include revenue received or receivable from other municipalities, including amounts recovered from the upper tier.  Include amounts recovered from neighbouring municipalities for services provided. Include amounts pertaining to agreements for joint services and fees for professional services provided. Examples include revenue received from other municipalities for fire fighting services or for work done on the roads of another municipality.  Include fees received from other municipalities.  Include the sale of water to another municipality.  Include contributions to recreation centres.  Include county contributions towards roads under section 58 of the Public Transportation and Highway Improvement Act. The City of Toronto should report revenues received in respect of the equalization of social assistance and social housing in column 3 since it represents revenue received from other municipalities. Revenue received from a Band Council for fire protection services is to be reported as revenue from other municipalities in Schedule 12, column 3, rather than revenue from user fees in Schedule 12, column 4. The total for revenue from other municipalities is automatically carried forward to Schedule 10 (SLC 10 1099 01). Provincial Offences Act (POA) Revenue Municipalities who administer the Provincial Offences Act, report POA revenue in SLC 10 1605 01 in the section for Fines and Penalties. POA expenditures are reported in Schedule 40, line 0450, in the appropriate column. Municipalities which do not administer the Provincial Offences Act, but receive a share of POA revenues from other municipalities, report the revenue in column 3 in SLC 12 0460 03. Library Boards When a library board this is fully or partially consolidated bills the library board of another municipality, the revenue received is reported in column 3 as revenue from other municipalities. Column 4 User Fees and Service Charges In column 4 report user fees. User fees are fees and service charges imposed by the municipality which are directly associated with a particular municipal function. Examples include, but are not limited to the following: Day nursery charges Committee of Adjustment fees Contributions from residents in Homes for the Aged Incidental services to individuals or tax exempt properties, such as surfacing or snow plowing driveways Garbage collection fees Parking revenues Permit parking Photocopies of municipal documents Planning Act fees Recreation programs Road closures for special events Tile drainage and shoreline property assistance collections Transit fares Transit revenues from contract services and charters Waste management Water: direct water billings on ratepayers and sewer surcharges billed to ratepayers Include fees and service charges received from fully and proportionally consolidated local boards and municipal enterprises. Include user charges paid by First Nations with the exception that revenue for fire protection services should be reported in column 3 as revenue from other municipalities. Report revenue received from the federal government for the provision of policing services to an airport as user fees and service charges. Report revenue from the rental of recreational facilities, such as arenas, baseball diamonds and soccer fields on line 1630 (recreational facilities); do not report amounts under rents, concessions and franchises in Schedule 10. Report revenue for fire protection services provided to an armed services base as user fees and service charges. Note that revenue pertaining to trailers and revenue from licenses and permits, rents, concessions and franchises, fines, penalties and interest on taxes, donations, sale of publications, equipment, etc., and contributions from non-consolidated entities are reported on Schedule 10. Please read the section on "Netting of Revenues and Expenditures" in the Introduction. The total for user fees and service charges is automatically carried forward to Schedule 10 in SLC 10 1299 01. Direct water billings and sewer surcharges Direct water billings on ratepayers include all charges for water which are not on the tax bill. These may be flat rate and metered charges, metered service charges, minimum charges, connection and frontage charges, meter reading charges, meter rental and meter service charges. Direct water billings include special charges for double size of pipe, private fire hydrants and sprinklers, irrigation, bulk usage, water cooling, etc. In comparison, in the 1999 FIR single-tiers and lower-tiers reported revenue from direct water billings and sewer surcharges on direct water billings in Schedule 1, Analysis of Revenue Fund Revenues. Upper-tiers reported upper-tier revenue from direct water billings and sewer surcharges from each local municipality in Schedule 2 UT, Analysis of Upper Tier Levies and Direct Charges. Direct water billings and sewer surcharges are considered user fees and service charges and are reported in Schedule 12 under the environmental services function in column 4 (User fees and services charges) or in column 3 (Other municipalities). Direct water billings and sewer surcharges raised within municipality or from other municipalities For reporting purposes, a distinction is made between direct water billings and sewer surcharges raised within the municipality and raised from other municipalities:  Revenues from direct water billings and sewer surcharges on direct water billings raised within the municipality should be reported in Schedule 12 in column 4 (User fees and service charges). Revenue from direct water billings is reported on line 0830 (Waterworks system) and revenue from sewer surcharges on direct water billings is reported on line 0810 (Sanitary sewer system).  Revenues from direct water billings and sewer surcharges on direct water billings raised from other municipalities should be reported in Schedule 12 in column 3 (Other municipalities). Revenue from direct water billings is reported on line 0830 (Waterworks system) and revenue from sewer surcharges on direct water billings is reported on line 0810 (Sanitary sewer system). Responsibility for water services and sewer services split between lower-tier and upper-tier In a two-tier system, responsibility for water treatment and distribution may be split between the upper-tier and lower-tiers. Similarly, responsibility for sewage collection and treatment may be split between the upper-tier and lower tiers. Where the lower-tier imposes a direct bill for water services and sewer surcharges which includes the cost of both upper-tier and lower-tier services, please report as follows:  The lower-tier reports the lower-tier portion of water billings and sewer surcharges in column 4 (User fees and service charges) in its FIR. Water billings are reported on line 0830 (Waterworks system) and sewer surcharges are reported on line 0810 (Sanitary sewer system).  The upper-tier reports only the upper-tier portion of water billings and sewer surcharges in column 4 in its FIR. Water billings are reported on line 0830 (Waterworks system) and sewer surcharges are reported on line 0810 (Sanitary sewer system).