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(AA &H1/w/u/w/w /w/u/w/w < *NoteFootnote/*X/Xإ/*X/Xإ(AA #&H2/ %/& /  // %/& /  /(AA mk&H3/XX%/&/XXX/X /XX%/&/XXX/X (AA &H4/&]%%/&]/&]%%/&] /&]%%/&]/&]%%/&] \ =8LinetwohalfDouble line space 3 3  p)/XYXX(X/X/XY  __AB) xdEf!A  __FIR2008__ԀSchedule40RevenueFundExpenditures###5%40  1   tttt9Hairline!dxdxLevel 1Level 2Level 3Level 4Level 5($$   1  )!dxdx dBBBBB)!dxdxB)!dxdxB?Thin Bottom!dxdxYB B#B=Single top!dxdx i!/XYXX(XCEUS.,/&%X/XYN:ub b%bLbsbb#"bJ&'XN....  _/Λ%/&/Λ/Λ   __  //ΛSCHEDULE400 0 % %RevenueFundExpenditures#/Λ/#݌ % % Ќ/&%/Λ/&%%/&  #/%/& //  #  /XYX/GeneralInformation#/X/XYW##9݌  Ќ/&%/ /&%%/&  0  / %/&Schedule40consistsofoperatingexpendituresreportedbyobjectandfunction.ThisissupportedbySchedule \ 42,AdditionalRevenueFundInformation.Schedule42isolatesspecificexpendituresforserviceswhichwere W reportedaspartofatotalinSchedule40.%% 0  ExpendituresbyobjecthavebeengroupedtoconformwithPublicSectorAccountingBoard(_PSAB_)reporting X  requirements.Objectexpendituresrecognizedby_PSAB_Ԁ(PS1700.104and.105)arepresentedincolumns1  S  through7:  %% 0  0u%%Column10 u%u%Salaries,wagesandemployeebenefitsT  % % 0  0u%%Column20 u%u%Longtermdebtcharges(Interest) O  % % 0  0u%%Column30 u%u%Materials     % % 0  0u%%Column40 u%u%Contractedservices    % % 0  0u%%Column50 u%u%RentsandfinancialexpensesP  % % 0  0u%%Column60 u%u%Externaltransfers % K  % % 0  0u%%Column70 u%u%Subtotal `   % % #/&% /3#0  / %/&Thefollowingadditionalcolumnscontaininformationusedforanalyticalpurposes:`%% 0  0u%%Column80 u%u%Longtermdebtcharges(Principal) % % 0  0u%%Column90 u%u%Transferstoownfunds % % 0  0u%%Column120 u%u%Inter-functionaladjustments\ % % 0  0u%%Column130 u%u%AllocationofprogramsupportW % % 0  0u%%Column140 u%u%Amountsforunfundedliabilities % % 0  0u%%Column110 u%u%Totalexpenditures % % 0  0u%%Column150 u%u%TotalexpenditureslessunfundedliabilitiesX % % 0  Pleasenotethatcolumn11,TOTALexpenditures,equalsthesumofcolumns7,8,9,12,13and14.%% 0  Column15consistsofthetotalcolumnlesscolumn14,Amountsforunfundedliabilitiesandisincludedfor T  analyticalpurposes.O!%% #/&% / #0  /&%%/&/&%%/&     MunicipalBusinessCorporations@݌#%% Ќ/&%%/&/&%%/&  0  / %/&PleasenotethatmunicipalitieshavetheauthorityunderOntarioRegulation168/03oftheMunicipalAct,2001to K% establishbusinesscorporations.ForFIRpurposes,thesecorporationswillbefullyconsolidatedandreportedin  F& theappropriatefunctionalcategoryiftheyarenotdeemedtobegovernmentbusinessenterprises.Ifdeemed  ' tobegovernmentbusinessenterprises,theywillbereportedinthesamemannerasMunicipalElectricUtilities.!(%% Ѐ0  Suggestedorderofcompletionforcolumns:#B *%% 0  Column109 %%Salaries,wagesandemployeebenefits$!,9 %9 % 0  Column209 %%Long-termdebtcharges(Interest)C%"-9 %9 % 0  Column809 %%Long-t_erm_Ԁdebtcharges(Principal)&>#.9 %9 % 0  Column509 %%Rentsandfinancialexpenses&#/9 %9 % 0  Column909 %%Transferstoownfunds'$09 %9 % 0  Column609 %%Externaltransfers?({%19 %9 % 0  Column409 %%Contractedservices(:&29 %9 % 0  Column309 %%Materials)&39 %9 % 0  Column1209 %%Interfunctionaladjustments|*'49 %9 % 0  Column1309 %%Allocationofprogramsupport;+w(59 %9 % 0  Column1409 %%Amountforunfundedliabilities+6)69 %9 % _#/&% /#___̀ 2/n,: #/%/& //  #l  /XYX/DescriptionofLines#/X/XY##l݌  Ќ/&%/ /&%%/&  0  / %/&Schedule40usesthesamefunctionalcategoriesasSchedule12withadditionallinesprovidedforgreater } detailongeneralgovernmentexpendituresandProvincialOffencesActexpenditures.<x%% 0  WhilerevenuefundrevenuesforgeneralgovernmentarereportedonasinglelineinSchedule12(line0299),  threelinesareprovidedforreportinggeneralgovernmentexpendituresinSchedule40: ^ y%% 0  0u%%024009 u%u%Governance ` 39 %9 % 0  0u%%025009 u%u%Corporatemanagement  9 %9 % 0  0u%%026009 u%u%Programsupportu  9 %9 % 0  PleaseseethechapteronFunctionalclassificationofExpendituresandRevenuesforadetaileddescriptionof  /  generalgovernmentsubfunctions. %% 0  PleasenotethattheFIRincludesalineforreportingexpendituresrelatedtotheProvincialOffencesAct(line 0l  0460)aspartoftheprotectionservicesfunction. L + %% #/&% /##/%/& //  #  /XYX/DescriptionofColumns#/X/XY##b݌ T Ќ/&%/ /&%%/&  mk/XYX%/&/XYXX/XY   mkS   Column10  09 %%0 9 %9 %Salaries,wagesandemployeebenefitsmkS ݌ I % % Ќ/&%X/XY/&%%/&  0  / %/&Salaries,wagesandemployeebenefitsincludeexpendituresincurredforthefollowingpurposes:full-time,  part-timeandtemporarysalariesandwagesincluding,regular,overtime,shiftpremiumsandother  remunerationtoemployees.D%% 0  BenefitsincludeemployerscontributionpaymentstoCanadaPensionPlan(CPP),OntarioMunicipalEmployee  RetirementSystem(_OMERS_),EmployersHealthTax,EmploymentInsurance(EI),WorkplaceSafetyand  InsuranceBoard(_WSIB_)andanyotherinsuranceplans,suchassupplementaryhealthanddental.@|%% 0  Includeclothing,moving,tuition,housingandotheremployeebenefitsandallowancespaid.Includefunded  post-employmentbenefitsintheamountforsalaries,wagesandemployeebenefitsforeachsubfunction.} %% #/&% /!#mk/XYX%/&/XYXX/XY   mk&  Column20  09 %%0 9 %9 %Longtermdebtcharges(Interest)mk&d&݌K" % % Ќ/&%X/XY/&%%/&  0  / %/&Thiscolumnrecordsinterestincurredonlongtermliabilitiesandforleasedtangiblecapitalassetsinthis $ column.%%% 0  Excludeinterestpaymentsmadebyunconsolidatedentities.!A'%% 0  Excludeinterestpaymentsmadefromreservefunds.")%% 0  Fortiledrainage/shorelineassistance,onlyinterestonlong-termdebtisreportedinSchedule40. $=!+ Correspondingrevenueisreportedin_SLC_Ԁ12185004.PrincipalrepaymentsarenotreportedinSchedule40 $!, andthecorrespondingrevenueisnotreportedinSchedule12.Notethatthelong-termreceivableand %"- long-termdebtarereducedbytheprincipalrepaymentinthe_year.#/&% /p'#>&z#.%% ____mk/XYX%/&/XYXX/XY   mkn+  Column30  09 %%0 9 %9 %Materials(andallotherexpendituresnotreportedinothercolumns)mkn++݌' %0 % % Ќ/&%X/XY/&%%/&  0  / %/&Thiscolumnisusedtoreportmaterialspurchasedbyamunicipalityforitsownusesand/ordisposalorresale. )&2 Materialspurchasedbythemunicipalitywhicharesubsequentlyprovidedtoathirdpartyarealsoincludedin H*'3 thiscolumn.+C(4%% 0  Pleasenotethatthepurchaseofhydroservicesandutilitiesincludingcellphoneservicearereportedincolumn ,)6 3asmaterials.D-*7%% 0  Includeallotherexpendituresnotreportedinothercolumnsasmaterials.Forexample,includeexpenditures .+9 forinsurance,travel,reimbursementofmileageandphotocopying./,:%% #/&% /,#/&%%/&/&%%/&   0  0  Taxwrite-offs00݌%% Ќ/&%%/&/&%%/&  0  / %/&Asofthe2002reportingyear,alltaxwrite-offsshouldbereportedonSchedule72.Theexceptiontoreporting =y taxwrite-offsonSchedule72,areamountsdeterminedtobepropertyclassshortfalls.Theseamountsare 8 reportedascorporatemanagementmaterialsinSLC40025003.PleaserefertotheinstructionsforSchedule  72line4420:netimpactof5%cappinglimitprogram.Pleasenotethatanyincreaseintheallowancefor z uncollectibletaxesisreportedascorporatemanagementmaterialsinSLC40025003.If,foranyreason,a 9u tax-writecannotbereportedonSchedule72,pleasereportitascorporatemanagementmaterialsinSLC40 4 025003(thisshouldbeanexception).  %% #/&% /C1#mk/XYX%/&/XYXX/XY   mk4  Column40  09 %%0 9 %9 %Contractedservicesmk4.5݌I   % % Ќ/&%X/XY/&%%/&  0  / %/&Whenamunicipalityisresponsibleforprovidingaserviceandcontractsoutservicedelivery,inpartorinwhole,  >  toanarmslengthserviceprovider,usecolumn4toreportpaymentstotheserviceprovider. %% 0  Thearmslengthserviceprovidermaybeaprivatecontractor,anothermunicipalityoranotherlevelof ?{  government.: %% 0  Ifservicesareprovidedinpartbyanarmslengthserviceproviderandinpartbymunicipalstaff,column4is | usedtoreportservicesprovidedbythecontractor.Servicesprovidedbymunicipalstaffarenotreportedin ;w column4,butarereportedusingotherobjectcategoriesofexpenditures.6%% 0  IfamunicipalityisinvoicedbyaConsolidatedMunicipalServiceManager(CMSM)forservices,theamount x invoicedisreportedascontractedservices.7s%% 0  IfaCMSMdecidestomeetitsserviceresponsibilities(e.g.ambulanceandchildcare)throughapurchaseof  serviceagreementwithanarmslengthserviceprovider,theCMSMreportsthepurchasedserviceasa t contractedservice.3o%% Ѐ0  Ifamunicipalityislegislatedtoprovideaserviceandtheserviceisprovidedthroughalegislatedbody,suchas  aconservationauthority,thepaymentisreportedasanExternaltransferincolumn6.p%% 0  Forcontractswhichextendbeyondthecurrentfiscalyear,reportonlythatportionofthecontractthatrelatesto *! thecurrentfiscalyear."%% #/&% /,6#0  / %/&Examplesofservicesthatmaybeprovidedbywayofacontractwithanarmslengthserviceprovider:?{$%% 0  Communicationsplanningandresearchactivities&%% 0  Consulting:Informationtechnologyconsultingandprofessionalservices(servicesrelatedtoelectronicdata | ' processing,telecommunicationsorofficeautomation);!w(%% 0  Consulting:Managementconsultingandprofessionalservices(servicesrelatedtoplanning,organizing, "* directingandcontrollingactivitiestoassistmanagersinanalysingmanagementproblemsandrecommending x# + solutions)7$s!,%% 0  Consulting:Technicalconsultingandprofessionalservices(servicesrelatedtoaccountingactuarialsciences, $2"- architecture,appraisal,communityplanning,employment/placement,engineering,healthscience,surveys)%".%% #/&% /=#0  / %/&Dataprocessingservicest&#/%% 0  Fenceviewing3'o$0%% 0  Legalservices'.%1%% 0  Medicalandotherprofessionalservicesprovidedbythemunicipalitybutcontractedwithproviderssuchas (%2 doctors,dentists,veterinarians,nursingservices.p)&3%% 0  Researchanddevelopmentservices,e.g.researchservicesprovidedbyauniversity/*k'4%% 0  Solidwaste:collection,disposal**(5%% 0  Snowremovalservices+(6%% 0  Weedcuttingl,)7%% 0  MPACServices+-g*8%% #/&% /A#0  / %/&ReportassessmentservicesprovidedbyMPAConline0250(corporatemanagement).#/&% /4E#.+:%% Ѐmk/XYX%/&/XYXX/XY   mkE  Column50  09 %%0 9 %9 %RentsandfinancialexpensesmkECF݌ % % Ќ/&%X/XY/&%%/&  0  / %/&Rentsandfinancialexpensespaidtoexternalpartiesarerecordedincolumn5.Includetherentalofbuildings, P land,machinery,equipment,andengineeringstructures.K%% 0  Whereacontractedservicereportedincolumn4(Contractedservices)includesaseparateandeasily  identifiablerentalcomponent,reporttherentalcomponentinthiscolumn.L%% 0  Financialexpensesincludeshort-termborrowingcosts,bankandcreditcardservicecharges,annualpayments    associatedwithfinancingleasesnotdeemedtobecapitaltangibleleaseandanyotherfinancialcostsfrom    externalsources.H  %% 0  Donotincludeinterestpaidonlongtermliabilitiessinceinterestshouldbereportedincolumn2(Longterm    debtcharges-Interest). %% 0  Donotincludeinterdepartmentalrentsandfinancialexpensesincolumn5sincethesearecapturedincolumn ?  10(Inter-functionaladjustments). %% Ѐ#/&% /KG#   mk/XYX%/&/XYXX/XY   mkBL  Column60  09 %%0 9 %9 %ExternaltransfersmkBLL݌@| % % Ќ/&%X/XY/&%%/&  0  / %/&Includetransfersto:5%% 0  Charitableorganizations,colleges,culturalorrecreationorganizations,hospitals,universitiesw%% 0  Conservationauthorities6r%% 0  Individuals,i.e.socialassistance1%% 0  Unconsolidatedlocalboards%% 0  AmountsbilledbytheProvinceforsocialhousingarereportedasexternaltransfers.s%% 0  Transfersto_organizatons_Ԁshouldbereportedascontractedservicesinsteadofexternaltransfersif - thereisaformalagreementthattheorganizationwillprovideservicestothemunicipality.%%  0  Wherelandambulancehasnotbeendevolvedandamunicipalityreceivesabillfromtheprovinceforland .j  ambulanceservices,theexpenditureisreportedasanexternaltransfer.)!%% 0  Taxwrite-offsthatdonotmeetthereportingrequirementsofSchedule72,shouldnotbereportedinthecolumn k# forexternaltransfers;theyshouldbereportedinthecolumnformaterialsin_SLC_Ԁ40025003.These *f$ expenditureswillbebackedoutoftheefficiencymeasureformulaforoperatingcosts.%%%% 0  3  / T#/  3S#3  /heTreasurersGroupoftheOntarioMunicipal_CAO_s_Benchmarking_ԀAssociation(_OMBI_)asksthat g ' municipalitiesreviewanyexternaltransfersreportedasprogramsupport#/  3S#3  /in#/  3@U#3  /_SLC_Ԁ40026006.#/  3U#3  /E#/  3U#3  /xternal &!b( transfers#/  3:V#3  /relatedtoprogramareasshouldnotbereportedonanylineforgeneralgovernment.#/  3V#3  /ԀIf !!) externaltransfersarenotrelatedtoaspecificprogram,#/  37W#3  /theyshouldber#/  3W#3  /eport#/  3X#3  /edo#/  3dX#3  /nthelinefor "* corporatemanagement#/  3X#3  /in#/  3$Y#3  /_SLC_Ԁ4002500#/  3iY#3  /6#/  3Y#3  /.#/  3Z#c# +%%  /&% //&%%/&   / %/&0  Z  GTAEqualizationZ [݌$"-%% Ќ/  //  /  0  GTAmunicipalitiesreportactualexpendituresforsocialassistanceintheappropriateobjectcategoriesof _&#/ expendituresinSchedule40.Municipalitieswhichcontributeanadditionalamountasaresultofcostsbeing 'Z$0 equalizedacrosstheGTA,reporttheamountasanexternaltransfer.TheCityofTorontoreportsactual '%1 expendituresforsocialassistanceintheappropriateobjectcategoriesofexpenditures.(%2%% 0  ProvincetookbackresponsibilityeffectiveJanuary1,2002forGOTransit.Thereshouldnotbeany *V'4 expendituresreflectedinsubsequentreportingyears.*(5%% #/&% /M#mk/XYX%/&/XYXX/XY   mk^  Column70  09 %%0 9 %9 %Subtotalmk^_݌k,)7 % % Ќ/&%X/XY/&%%/&  0  / %/&Thesubtotalisequaltothesumofcolumnsonethroughsix.#/&% / `#$.`+9%% Ѐ .,: mk/XYX%/&/XYXX/XY   mk`  Column80  09 %%0 9 %9 %Longtermdebtcharges(Principal)mk`a݌ % % Ќ/&%X/XY/&%%/&  0  / %/&Includeprincipalrepaymentsonlong-termdebtandforleasedtangiblecapitalassetsinthiscolumn.}%% 0  Ifamunicipalityhasrefinancedanexistinglongtermdebt,donotreportthelumpsumretirementoftheolddebt 7 onSchedule40.Likewise,donotreporttheincurrenceofnewdebtonSchedule50,CapitalFundOperations.%% 0  Fortiledrainage/shorelineassistance,principalrepaymentsarenotreportedinSchedule40.Onlyintereston 8t long-termdebtisreportedinSchedule40withcorrespondingrevenuereportedin_SLC_Ԁ12185004.Notethat 3 thelong-termreceivableandlong-termdebtarereducedbytheprincipalrepaymentintheyear.  %% 0  Reportlossesorgainsinrespectoffinancialhedgingagreements(swaps)enteredintotominimizerisks 4 p  associatedwithborrowinginprescribedforeigncurrencies. / %% 0  Preparersshouldinclude:gainsandlossesonthetranslationofdebtissuedinforeigncurrencies,aswellas q  gainsandlossesarisingfromswapsandhedges.Generally,itwouldbeexpectedthatgainsandlossesarising 0l  fromhedgesandswapsshouldbenominalifthehedgeiseffectiveandmeetstestsundergenerallyaccepted +  accountingprinciples.Preparersshouldrefertoguidanceinthe_CICA_ԀHandbook(Sections1650.47to1650.54   inrespectofhedgingoftransactionsandSections3860.38to3860.42inrespectofoffsettingfinancialassets m  andliabilities).Municipalitiesshouldconsultwiththeirprofessionaladvisorswheretheyareundertaking ,h complextransactionstoensureoffsettingisappropriate.'%%   #/&% /(b#/XYX%/&Column90 9 0 9 %9 %0 % %Transferstoownfundsi % % 0  #/&%X/XY?j# / %/&Thiscolumnrecordstransfersfromtherevenuefundtothecapitalfund,reservesandreservefunds.5q%% #/&% /k# /XYX%/&Column120 9 0 9 %9 %Interfunctionaladjustments#/&%X/XYk# % % 0  / %/& Thiscolumnisusedonlytorecordtransfersbetweensubfunctions.Aseparatecolumnisprovidedforthe S allocationofprogramsupporttootherfunctions.N%% 0  Foracompletediscussionoftheallocationofprogramsupport,pleaseseeInterfunctionalAdjustmentsinthe   Introduction.Acondensedversionfollows.O!%%  #/&% /l#/&%%/&/&%%/&  0  un  Usingcolumn12unn݌#%% Ќ/&%%/&/&%%/&  0  / %/& Thedepartmentorsubfunctionwhichprovidesaservicereportsanegativevalueincolumn12.The % departmentwhichreceivestheservicereportsapositivevalueincolumn12.F &%%  #/&% /o#/&%%/&/&%%/&  0  p  Totalincolumn12p.q݌!(%% Ќ/&%%/&/&%%/&  0  / %/& ThetotalinSLC40991012willalwaysbezerobecauseeachnegativeamountenteredincolumn12asan ~# * interdepartmentaltransferhasacorrespondingpositiveamount.=$y!+%% Ѐ #/&% /q# $8",   mk/XYX%/&/XYXX/XY  mk2s  Column130 9 0 9 %9 %Allocationofprogramsupportmk2ss݌ % % Ќ/&%X/XY/&%%/&  0  / %/& Municipalitiesreporttheamountofprogramsupportallocatedtootherfunctionsinthiscolumn.}%% 0  Programsupportand,inspecialcases,aportionofcorporatemanagementmustbeallocatedtoother 7 functions.%% 0  Determiningtheamounttobeallocatedtootherfunctions8t%% 0  Thefollowingobjectcategoriesofexpenditureareautomaticallysummedandenteredasanegativevaluein    SLC40026013:u  %% 0  0u%%Column10 u%u%Salaries,wagesandemployeebenefits /  % % 0  0u%%Column30 u%u%Materials  % % 0  0u%%Column40 u%u%Contractedservicesq  % % 0  0u%%Column50 u%u%Rentsandfinancialexpenses0l  % % 0  0u%%Column120 u%u%Interfunctionaladjustments+  % % 0  Notethattheseobjectcategoriescorrespondtothecategoriesusedincalculatingefficiencymeasures.m %% 0  Incaseswherecorporatemanagementservicesareprovidedtootherfunctions,thatportionofcorporate ' managementforsalaries,wagesandemployeebenefits;materials;contractedservices;rentsandfinancial  expensesandinterfunctionaladjustmentsisenteredbythemunicipalityincolumn13asanegativevaluein i SLC40025013(d%% 0  ThesubtotalforgeneralgovernmentrepresentsthesumofSLC40026013andSLC40025013andis  expressedasanegativevalue.e%%  #/&% /t#/ %/&0  Thesubtotaltimesnegativeoneisallocatedtootherfunctions,excludinggeneralgovernmentandutilities.The 3 amountsallocatedtootherfunctionsarereportedaspositiveamountsincolumn13.%% 0  Thecolumntotalforcolumn13isalwayszerosincethesubtotalforgeneralgovernmentin_SLC_Ԁ40029913is 4p expressedasanegativevalueandequalsthesumoftheamountsenteredonlines0410through1898./ %%  #/&% /a|#/ %/& 0  Forthe2004reportingyear,municipalitieswithpopulationsof100,000ormorearerequiredtousetheOntario " Municipal_CAO_s_Benchmarking_ԀInitiative(_OMBI_)methodofallocation.Municipalitieswithpopulationsunder D# 100,000arerequiredtoallocateprogramsupportusingthepercentageoftotalexpendituresmethod.These ?$ municipalitiesmayalsousethemodifiedpercentageoftotalexpendituresmethod.%%% 0  PleaseseethesectionontheAllocationofGeneralGovernmentintheIntroductiontotheFIRinstructions.@ |'%%  #/&% /~#  /XYX%/&Column140 0 % %Amountsforunfundedliabilities"* % % 0  #/&%X/XY,#/ %/& Thiscolumnisrequiredtoestablishlong-termliabilitiespertainingtopost-employmentbenefits,closureand q$!, post-closureofsolidwastelandfillsitesandaccruedinterestonlong-termliabilitieswhenanyportionofthe 0%l"- liabilityisunfunded.Theamountspertainingtounfundedliabilitiesarereportedbyfunctionincolumn14. %+#. Whereanexpenditurecannotbe_functionalized_,itshouldbereportedonline5099,non-_functionalized_Ԁamounts.&#/%% 0  Inthefirstyearthattheunfundedportionisrecognized,themunicipalityreportsthefullvalueoftheliabilityin ,(h%1 Schedule70,ConsolidatedFinancialPosition.ThemunicipalityreportsthefundedportioninSchedule40inthe ('&2 appropriatecolumn(salaries,wagesandemployeebenefits;materials;contractedservices;orrentsand )&3 financialexpenses).Theunfundedportionisreportedincolumn14.i*'4%% 0  Notethattheamountreportedincolumn14willequal100%ofthelong-termliabilityifthenewlyrecognized +#)6 liabilityiscompletelyunfunded.,)7%%  #/&% /# e-*8   / %/&0  #/&% /n#/ %/& Inthenextyear,themunicipalityreportsonlytheunfundedportionpertainingtothefiscalyearandtocharges  toprioryearliabilitiesincolumn14.Theamountenteredwouldbepositiveiftheunfundedliabilityincreases  andnegativeiftheunfundedliabilitydecreases.B~%% 0  Fundedportionspertaintotheamountraisedthroughpropertytaxesand/orwhenrevenuesources.%% 0  Unfundedportionspertaintoexpensesrecognizedbutnotraisedthroughpropertytaxesand/orotherrevenue >z sources.9%%    Example: Expendituresforclosureandpost-closureoflandfillsite {   #/&% /#/&%%/&/&%%/&   0     YEAR1 r݌ I %% Ќ/&%%/&/&%%/&  0  / %/&Asanexample,assumethatYear1isthefirstyearamunicipalityreportsaliabilityfortheclosureand   post-closureofalandfillsiteinSchedule70,ConsolidatedFinancialPosition.Themunicipalityhasestimated r  $6,000,000inoperatingexpendituresfortheclosureandpost-closureofthelandfillsiteandhasfundedonly 1m  $500,000., %% 0  Themunicipalityhasreflectedthe$6,000,000inoperatingexpendituresasfollows.n %% Ѐ#/&% /'# -i /&%%/&/&%%/&   0    InSchedule70:݌(%% Ќ/&%%/&/&%%/&  0  / %/&$5,500,000isreportedin_SLC_Ԁ70279901%% 0  $5,500,000isreportedinthesectionforAmountstoberecoveredinfutureyearsin_SLC_Ԁ70561501(Solid Q wastelandfillclosureandpost-closureliabilities).L%% #/&% /Ӑ#/&%%/&/&%%/&   0  |  InSchedule40:|݌%% Ќ/&%%/&/&%%/&  0  / %/&$5,500,000isreportedin_SLC_Ԁ40085014H%% 0  $500,000isreportedin_SLC_Ԁ400850xx,wherexxrepresentstheappropriateobjectcategories(salaries, C wagesandemployeebenefits;materials;contractedservices;orrentsandfinancialexpenses).%% #/&% /#/&%%/&/&%%/&   0  u  YEAR2uݕ݌X %% Ќ/&%%/&/&%%/&  0  / %/&InYear2,themunicipalitydeterminesthatclosureandpost-closureoperatingexpendituresofalandfillsite :" shouldbeanadditional$700,000.Ofthisamount,only$100,000isfunded.The$700,000expenseisreflected # asfollows.|$%% #/&% /#/&%%/&/&%%/&   0    InSchedule70:m݌ J&%% Ќ/&%%/&/&%%/&  0  / %/&The$5,500,000liabilityreportedinYear1in_SLC_Ԁ70279901increasesby600,000to$6,100,000inYear2.!(%% 0  $6,100,000isreportedinthesectionforAmountstoberecoveredinfutureyearsin_SLC_Ԁ70561501(Solid s") wastelandfillclosureandpost-closureliabilities).2#n *%% #/&% /+#/&%%/&/&%%/&   0    InSchedule40:݌$",%% Ќ/&%%/&/&%%/&  0  / %/&$600,000isreportedin_SLC_Ԁ40085014j&#.%% 0  $100,000isreportedin_SLC_Ԁ400850xx,wherexxrepresentstheappropriateobjectcategories)'e$/%% 0  Non-_functionalized_Ԁamounts'$%0%% 0  _SLC_Ԁ40509914isusedtoreportexpendituresforunfundedliabilitiesthatcannotbe_functionalized_.This (%1 amountisautomaticallycarriedforwardtocolumn11,totalexpenditures.Notethat_SLC_Ԁ40509915equals f)&2 zero.%*a'3%% #/&% /?# * (4   /XYX%/& Column110 9 0 9 %9 %Totalexpenditures #/&%X/XY# % % 0  / %/&Totalexpendituresareequaltothesumof:}%% 0  0u%%Column70 u%u%Subtotal7 % % 0  0u%%Column80 u%u%Long-termdebtcharges(principal) % % 0  0u%%Column90 u%u%Transferstoownfundsy % % 0  0u%%Column120 u%u%Inter-functionaladjustments8t % % 0  0u%%Column130 u%u%Allocationofprogramsupport3 % % 0  0u%%Column140 u%u%Amountsforunfundedliabilities   % % #/&% /P#/&%%/&/&%%/&       Comparabilitywith2001݌ H   Ќ/&%%/&/&%%/&  0  / %/&In2001,municipalitiesreportedboththefundedandunfundedportionsofanewlyrecognizedlong-termliability  *  inSchedule40intheavailableobjectcategoriesofexpenditure.Thetotalincolumn11,therefore,included   boththefundedexpenditurepertainingtopost-employmentbenefits,closureandpost-closureoflandfillsites l  andunfundedamountspertainingtopost-employmentbenefits,closureandpost-closureoflandfillsitesand +g  accruedinterestonlong-termliabilities.From2002on,thetotalincolumn11alsoincludesthefundedand &  unfundedportionsoftheseliabilities. %% #/&% /#mk/XYX%/&/XYXX/XY   mk֧  Column150 9 0 9 %9 %Totalexpenditureslessunfundedliabilitiesmk֧2݌;w % % Ќ/&%X/XY/&%%/&  0  / %/&Thiscolumnisincludedforpurposesofanalysisandequalscolumn11(Total)lesscolumn14(Amountsfor 0 unfundedliabilities).#/&% /6# %% dFIR&_MPMP_Ԁcomparabilityandaccuracyofdataddd: T    L  M  L  M  l( 4 <DLub b%bLbsbb#"bJ&blL  M  L  M  3&%%/&ToimprovethecomparabilityandaccuracyofdatainSchedule40,thefollowingcolumnsaretobe  reportedasgrossexpenditures:salaries,wagesandbenefits;materials;contractedservices;rentsand  financialexpenses;andexternaltransfers.Therefore,negativevaluesshouldnotbeenteredinthese d columns.Prioryearadjustmentsforrevenuefundexpendituresshouldbeenteredaspositivevaluesin 7s SLC10505001(PSABAdjustments)orSLC10506001.Neweditrulesfoundinthe PMChecktab  F  willbetriggeredifnegativevaluesareenteredonthegeneralgovernmentlinesforthesecolumns. !   InthecolumnfortheAllocationofProgramSupport,onlySLC40026013(thelineforProgramSupport) # istocontainanegativevalueandthisamountisautomaticallycalculated.ThecolumnforInterfunctional V$ Adjustmentsmaycontainbothnegativeandpositivevalues.However,thecolumnshouldnotbeusedto ) e% allocategovernanceorcorporatemanagementexpenditurestootherlinesinSchedule40.Thisisin  8& keepingwiththerecommendationoftheOMBITreasurersGroupthatcorporatemanagementisnotto ! ' beallocatedtootherfunctions.PleaseseetheinstructionsfortheIntroductiontotheFIRandSchedule "( 40ontheFIRHomepage. u# ) #/&%%3&}#   L  M  L  M  <( 4 <DLX<L  M  L  M  3&%%/&In_MPMP_ԀSchedules91and92,carryforwardswillbereintroducedfordenominatorsbasedonproperty %W"+ assessmentandpopulation.Thedatainthesecellsmaybedeletedifamunicipalityisnotresponsible %*#, foraserviceandreportsonlyresidualexpendituresinSchedule40.Ameasurewillnotbecalculatedif &#- thedenominatorisblank.Cellscontainingthenewcarryforwardsthatcanbedeletedwillbewhite, '$. comparedtothegoldcellsthatcontaincarryforwardsthatcannotbedeleted. g(%/   #/&%%3&Y#  .;,7 Ї   `     N    0   %%