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11/11/2014 ADDITIONS TO COUNCIL, TUESDAY, NOVEMBER 11, 2014 Reports 1. F-2014-42 - 2012 Consolidated Financial Statements a) Attachment from Auditors 2. PBD-2014-56 - Soccer Netting at St. Michael's High School a) Email from Jim Whittard, Principal St. Michael's High School b) Memo from Director of Planning NOTE: Mr. Fred Milligan has requested to speak to the matter on behalf of the residents Communications 1. Niagara Community Foundation - Requesting the month of November be proclaimed as "Philanthropy Month" in the City of Niagara Falls. RECOMMENDATION: For the Approval of Council 2. Related to Communication # 6 a) Email from Susan Vendryes b) Email from Joe Ingribelli By-laws Additional By-law 1. A by-law to appoint an Acting Deputy Lottery Licensing Officer Council Info 1. Letter from Parking and Traffic department re: Speed Control Review 2. Letter from Parking and Traffic department re: Orchard Avenue Traffic Operations Review Crawford smith swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO Consolidated Financial Statements December 31, 2012 Crawford smith(g swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO Consolidated Financial Statements December 31, 2012 Table of Contents Page Independent Auditors' Report 1 - 2 Consolidated Statement of Financial Position 3 Consolidated Statement of Operations and Accumulated Surplus 4 Consolidated Statement of Cash Flows 5 Consolidated Statement of Change in Net Financial Assets 6 Notes to Consolidated Financial Statements 7 - 23 Schedule of Segmented Reporting 24 - 25 Schedules of Tangible Capital Assets 26 - 27 Independent Auditors' Report- Trust Funds 28 - 29 Statement of Financial Position - Trust Funds 30 Statement of Financial Activities and Changes in Fund Balances- Trust Funds 31 Notes to Financial Statements - Trust Funds 32 Crawford AandSwallow Crawford Chartered Accountants nts LLP 4741 Queen Street smith 12), Niagara Falls,Ontario L 2 Telephone(905)356-4200 swallow Telecopier(905)356-3410 Offices in Niagara Falls,Ontario St Catharines,Ontario Fort Erie.Ontario Niagara-on-the-Lake,Ontario Port Colborne.Ontario INDEPENDENT AUDITORS' REPORT To the Members of Council, Inhabitants and Ratepayers of the Corporation of the City of Niagara Falls, Ontario We have audited the accompanying consolidated financial statements of the Corporation of the City of Niagara Falls, Ontario which comprise the consolidated statement of financial position as at December 31, 2012, and the consolidated statements of operations and accumulated surplus, 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 public sector accounting standards, 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' judgment, 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 auditors consider 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. 1 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 consolidated financial position of the Corporation of the City of Niagara Falls, Ontario as at December 31, 2012, and the consolidated results of its operations, consolidated cash flows and consolidated changes in net financial assets for the year then ended in accordance with Canadian public sector accounting standards. Niagara Falls, Ontario November 5, 2014 CRAWFORD, SMITH AND SWALLOW CHARTERED ACCOUNTANTS LLP LICENSED PUBLIC ACCOUNTANTS 2 CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO CONSOLIDATED STATEMENT OF FINANCIAL POSITION December 31, 2012 2012 2011 $ $ Financial Assets - note 6 Cash 80,989,726 50,704,198 Investments - note 3 22,221,658 21,819,419 Taxes receivable- note 4 14,579,148 16,739,758 Accounts receivable 9,937,311 9,501,075 User charges receivable 13,246,588 13,222,541 Long-term receivables 443,840 632,504 Note receivable - note 5 22,000,000 22,000,000 Long-term investment - note 5 74,043,239 72,366,201 237,461,510 206,985,696 Contingent Liabilities- note 14 Liabilities Accounts payable and accrued liabilities 33,049,521 23,503,835 Deferred revenue - obligatory reserve funds - note 7 20,942,811 19,343,500 Deferred revenue 14,494,394 8,957,424 Other current liabilities 2,912,349 2,005,985 Post-employment benefits - note 8 29,440,842 27,557,529 Net long-term liabilities - note 9 69,457,865 74,629,698 170,297,782 155,997,971 Net Financial Assets 67,163,728 50,987,725 Non-Financial Assets Tangible capital assets 675,024,607 652,371,203 Inventories and prepaid expenses 1,879,675 1,657,357 676,904,282 654,028,560 Accumulated Surplus - note 10 744,068,010 705,016,285 Signed on behalf of the Municipality: Mayor Chief Administrative Officer See accompanying notes 3 crawford smith(&swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO CONSOLIDATED STATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS for the year ended December 31, 2012 Budget 2012 2011 $ $ $ Revenues Taxation - note 4 63,812,513 62,939,379 64,699,084 User fees and charges 49,530,124 52,286,825 53,587,526 Government of Canada grants 2,500 14,371,905 9,482,056 Province of Ontario grants 2,367,162 15,587,425 14,977,749 Other municipal grants 833,756 468,555 Interest and penalties 3,100,000 2,453,789 2,723,963 Investment income 2,030,000 3,045,995 3,121,311 Casino and gaming revenues 3,000,000 3,000,000 3,000,000 Change in Niagara Falls Hydro Holding Corporation net equity- note 5 1,677,038 2,126,816 Contributions from Obligatory Reserve Funds 5,852,773 2,787,075 Other 3,858,564 13,970,487 9,232,787 Contributed tangible capital assets 1,216,823 Loss on disposal of tangible capital assets (627,321) (3,817,214) 127,700,863 176,608,874 162,389,708 Expenses General government 15,509,529 13,356,398 11,471,284 Protection to persons and property 18,179,583 20,774,690 20,315,681 Transportation services 23,901,872 35,183,202 32,549,613 Environmental services 31,893,344 37,351,460 39,390,882 Health services 1,345,047 1,437,535 1,384,202 Social and family services 910,264 902,971 Recreation and cultural services 16,301,858 24,033,108 23,142,810 Planning and development 5,140,228 4,510,492 5,420,398 112,271,461 137,557,149 134,577,841 Annual Surplus 15,429,402 39,051,725 27,81 1,867 Accumulated Surplus, Beginning of Year 705,016,285 705,016,285 677,204,418 Accumulated Surplus, End of Year 720,445,687 744,068,010 705,016,285 See accompanying notes 4 Crawford smith,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO CONSOLIDATED STATEMENT OF CASH FLOWS for the year ended December 31, 2012 2012 2011 $ $ Operations Annual surplus 39,051,725 27,811,867 Sources (Uses) Change in investments (402,239) 5,603,383 Change in taxes receivable 2,160,610 1,373,450 Change in accounts receivable (436,236) (935,837) Change in user charges receivable (24,047) 137,346 Change in long-term receivables 188,664 66,174 Change in inventories and prepaid expenses (222,318) (719,688) Change in temporary loans (35,000,000) Change in accounts payable and accrued liabilities 9,545,686 (8,401,800) Change in deferred revenue- obligatory reserve funds 1,599,311 4,904,348 Change in deferred revenue 5,536,970 7,805,179 Change in other current liabilities 906,364 (558,584) Change in post-employment benefits 1,883,313 2,171,006 20,736,078 (23,555,023) Non-cash charges to operations Amortization of tangible capital assets 21,986,243 18,307,155 Loss on disposal of tangible capital assets 627,321 3,817,214 22,613,564 22,124,369 Net increase in cash from operations 82,401,367 26,381,213 Capital Proceeds on disposal of tangible capital assets 2,611,657 1,540,731 Acquisition of tangible capital assets (47,878,625) (46,362,712) Net decrease in cash from capital activities (45,266,968) (44,821,981) Investing Change in Niagara Falls Hydro Holding Corporation equity (1,677,038) (2,126,816) Financing Long-term debt issued 21,600 36,660,755 Long-term debt repaid (5,193,433) (4,696,889) Net increase (decrease) in cash from financing (5,171,833) 31,963,866 Increase in Cash Position 30,285,528 11,396,282 Cash Position, Beginning of Year 50,704,198 39,307,916 Cash Position,End of Year 80,989,726 50,704,198 See accompanying notes 5 Crawford smith Z,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS for the year ended December 31, 2012 2012 2011 $ $ Annual Surplus 39,051,725 27,811,867 Acquisition of Tangible Capital Assets (47,878,625) (46,362,712) Amortization of Tangible Capital Assets 21,986,243 18,307,155 Proceeds on Disposal of Tangible Capital Assets 2,611,657 1,540,731 Loss on Disposal of Tangible Capital Assets 627,321 3,817,214 Change in Inventories and Prepaid Expenses (222,318) (719,688) Increase in Net Financial Assets 16,176,003 4,394,567 Net Financial Assets,Beginning of Year 50,987,725 46,593,158 Net Financial Assets, End of Year 67,163,728 50,987,725 See accompanying notes 6 Crawford smith Z,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 1. Significant Accounting Policies The consolidated financial statements of the Corporation of the City of Niagara Falls, Ontario (the "Municipality") are the representations of management prepared in accordance with accounting standards established by the Public Sector Accounting Board ("PSAB") of the Chartered Professional Accountants of Canada ("CPA Canada") with the exception of providing budget figures (note 17). (a) Basis of consolidation (i) These consolidated financial statements reflect the assets, liabilities, revenues and expenses of the operating fund, reserves, reserve funds and changes in investment in tangible capital assets. It includes the activities of all committees of council and the following boards, municipal enterprises and utilities which are under the control of council: Library Board Clifton Hill Business Improvement Area Downtown Board of Management Fallsview Business Improvement Area Lundy's Lane Business Improvement Area Main & Ferry Business Improvement Area Victoria& Centre Business Improvement Area Niagara Convention & Civic Centre Inc. Niagara Falls Hydro Holding Corporation The Niagara Falls Hydro Holding Corporation ("NFHHC") is accounted for on a modified equity basis, consistent with the 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 Municipality, and inter-organizational transactions and balances are not eliminated. The Municipality recognizes its equity interest in the annual income or loss of NFHHC in its "Consolidated Statement of Operations and Accumulated Surplus" with a corresponding increase or decrease in its investment asset account. Any dividends that the Municipality may receive from NFHHC will be reflected as reductions in the investment asset account. 7 crawford smith Z,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 1. Significant Accounting Policies- continued (a) Basis of consolidation - continued (ii) Partial-consolidated entity The following joint local board is proportionately consolidated. See note 13. Niagara District Airport Commission (Joint Board) (iii) Accounting for Region and School Board transactions The taxation, other revenues, expenses, assets and liabilities with respect to the operations of the school boards and the Region of Niagara are not reflected in the municipal fund balances of these consolidated financial statements. (iv) 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 Financial Position and Statement of Financial Activities and Changes in Fund Balances". (b) Basis of accounting (i) Revenues and expenses are reported on the accrual basis of accounting. (ii) The accrual basis of accounting recognizes revenues as they become available and measurable; expenses are recognized as they are incurred and measurable as a result of receipt of goods or services and the creation of a legal obligation to pay. (iii) Investments Investments consist of Government of Canada treasury bills and crown corporation bonds; provincial government bonds; and Canadian corporate bonds. Investments are recorded at cost plus accrued interest. (iv) Non-financial 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 excess of revenues over expenses, provides the change in net financial assets for the year. (v) Tangible capital assets Tangible capital assets are recorded at cost. Cost includes all directly attributable expenditures in the acquisition, construction, development and/or betterment of the asset required to install the asset at the location. 8 Crawford smith Z&swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 3 I, 2012 1. Significant Accounting Policies - continued (b) Basis of accounting - continued (v) Tangible capital assets - continued Amortization is recorded to reflect the cost, net of anticipated residual value, associated with the use of the asset in providing government services on a straight-line basis over the estimated useful life of the asset. Assets under construction are not amortized until the asset is available for productive use, at which time they are capitalized. Gains and/or losses on the disposal of an asset is recorded on the "Consolidated Statement of Operations and Accumulated Surplus" as "gain/loss on disposal of assets". Asset Class Period General Assets Land - NIL Land improvements - 10-60 years Buildings - 15-100 years Furniture and equipment - 10-25 years Vehicles - 6-25 years Infrastructure Environmental - 30-100 years Roads - 10-75 years Water - 15-100 years Tangible assets received as contributions are recorded at their fair market value at the date of receipt and are 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. The historical cost of works of art or historical treasures has not been assigned to these assets nor disclosed in the consolidated financial statements. (vi) Inventories Inventories are valued at average cost. (vii) Deferred revenue Funds received for specific purposes are accounted for as deferred revenue until the Municipality discharges the obligation which led to the receipt of the funds. (viii) Government transfers Government transfers are recognized in the period in which the events giving rise to the transfers occur, providing the transfers are authorized, eligibility criteria are met, and reasonable estimates of the amounts can be made. 9 crawford smith Z&,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 1. Significant Accounting Policies - continued (b) Basis of accounting- continued (ix) Use of estimates The preparation of the financial statements in conformity with Canadian public sector accounting standards 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 dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. 2. Operations of School Boards and the Region of Niagara Further to note 1(a)(iii), the taxation, other revenues, expenses and overlevies of the school boards and the Region of Niagara are comprised of the following: School Boards Region 2012 2011 2012 2011 $ $ $ $ Taxation and user charges 37,555,264 43,602,572 65,781,484 67,856,193 Payments-in-lieu of taxes 881 3,016 6,440,930 6,500,404 Amounts received or receivable 37,556,145 43,605,588 72,222,414 74,356,597 Requisitions 37,556,145 43,605,588 72,222,414 74,356,597 Overlevies (Underlevies) at the end of year 3. Investments Investments have a book value of$ 22,221,658 ($ 21,819,419 - 201 1) and a market value of $ 22,086,172 ($ 22,184,440 - 201 1). 10 crawford smith C&,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 4. Tax Receivables and Revenues Property tax billings are prepared by the Municipality based on an assessment roll prepared by the Municipal Property Assessment Corporation ("MPAC"). The property tax receivables and tax revenue of the Municipality are subject to measurement uncertainty as a significant number of appeals submitted by ratepayers have yet to be heard. The Municipality has established an allowance for doubtful accounts in the amount of $ 920,000 ($ 920,000 - 2011). The Province of Ontario instituted a mandatory capping program through the provisions of Bill 79, which limited assessment related increases to 10% in 1998, and an additional 5% in each of 1999 and 2000. Multi-residential, commercial and industrial property owners experiencing decreases were also capped at appropriate levels to fund the phasing-in of increases. The Province has enacted Bill 140, which serves to extend the capping provisions of Bill 79 indefinitely. The legislation limits assessment related increases in property tax bills to 5%. 11 crawford smith Z,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 3 I, 2012 5. Investment in Niagara Falls Hydro Holding Corporation 2012 2011 $ $ Statement of Financial Position Current assets 47,137,272 42,756,369 Capital assets 119,863,657 118,142,647 Other assets 4,314,555 3,823,691 Total Assets 171,315,484 164,722,707 Current liabilities 30,915,729 33,278,500 Other liabilities 7,958,743 8,762,348 Note payable 22,000,000 22,000,000 Long-term debt 19,109,272 11,422,756 Non-controlling interest- see below 17,288,501 16,892,902 Total Liabilities and Other 97,272,245 92,356,506 Net Assets 74,043,239 72,366,201 Statement of Financial Activities Revenues 152,067,123 144,907,374 Operating expenses 149,373,471 142,191,026 Net income before non-controlling interest 2,693,652 2,716,348 Non-controlling interest- see below 701,599 589,532 Net income 1,992,053 2,126,816 Net dividends (315,015) Change in NFHHC Net Equity 1,677,038 2,126,816 On January 1, 2008, Niagara Falls Hydro Inc. ("NFHI") acquired Peninsula West Utilities Limited ("PWUL") by way of amalgamation pursuant to a Merger Agreement dated December 19, 2007 and continued on as Niagara Peninsula Energy Inc. ("NPEI"). Niagara Falls Hydro Holding Corporation received 74.5% of the issued and outstanding common shares of NPEI. The $ 22,000,000 note payable is due to the Corporation of the City of Niagara Falls, Ontario bearing interest at 5.32% due April, 2020. To date, NFHT has not received any notice requiring the immediate redemption of the note payable. 12 Crawford smith Z&,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 6. Credit Facilities The Municipality has an authorized operating loan due on demand of$ 15,500,000 ("Facility #1") bearing interest at prime less 0.5% to assist with general operating requirements and to finance current expenditures. An authorized revolving term loan due on demand of $ 35,000,000 ("Facility#2") bearing interest at 2.18% to assist in financing construction of a new four pad arena complex. A credit facility of $ 2,000,000 ("Facility #3") related to commercial cards &/or Scotia VISA business cards whose availment and interest rate are per cardholder agreement. An authorized revolving term loan due on demand of $ 1,000,000 ("Facility #4") bearing interest at prime less 0.25% to assist in financing the Community Improvement Program. As at December 31, 2012, $Nil has been drawn on Facilities #1, #2 and #4. All credit facilities are secured by a borrowing by-law/resolution(s) containing a pledge of revenues and a general security agreement. 7. Deferred Revenue- Obligatory Reserve Funds The following balances are reflected as deferred revenue - obligatory reserve funds as provincial legislation restricts how these funds may be used and under certain circumstances these funds may be refunded. 2012 2011 $ $ 2%Parkland dedication 1,176,276 1,130,547 Public purpose 725,289 561,425 Federal gas tax rebate -transit 5,633,873 4,127,166 Provincial gas tax rebate - transit 1,364,860 947,387 Discounted development charges 2,191,470 2,449,109 Non-discounted development charges 9,851,043 10,127,866 20,942,811 19,343,500 13 crawford smith Z,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 8. Post-Employment Benefits 2012 2011 $ $ Post-employment benefits 18,327,750 17,317,460 Accumulated sick leave 4,515,097 4,456,464 WSIB - Schedule II future liability 5,011,943 4,262,884 Vacation pay 1,586,052 1,520,721 29,440,842 27,557,529 Post-Employment Benefits and Accumulated Sick Leave The Municipality pays certain medical, dental and life insurance benefits on behalf of its retired employees. The Municipality recognizes these post-retirement costs in the period in which the employees render the services. As a result of actuarial valuations on post-employment benefits, it was determined that an actuarial loss of $ 3,072,681 existed. This amount is being amortized over the expected average remaining service lives of several employee groups. The unamortized value is $ 1,913,711. The actual obligation is $ 20,241,461. Under the Municipality's sick leave benefit plan, unused sick leave can accumulate and employees may become entitled to a cash payment when they leave the Municipality's employment. As a result of actuarial valuations on the accumulated sick leave liability, it was determined that an actuarial loss of $ 264,175 existed. This amount is being amortized over the expected average remaining service lives of several employee groups. The unamortized value is $ 212,248. The actual obligation is $ 4,727,345. A reserve fund has been established for the accumulated sick leave liability. The balance as at December 31, 2012 is $ 1,308,784 ($ 1,282,574 -2011). The liabilities for post-employment benefits and accumulated sick leave as reflected in these consolidated financial statements have been determined on an actuarial basis using a discount rate of 4.75% and an inflation rate of 3%. Workplace Safety and Insurance Board - Schedule II Future Liability The Municipality has elected to be treated as a Schedule 11 employer and as such, is required to remit payments to the Workplace Safety and Insurance Board ("WSIB") to fund disability payments. The liability as reflected in these consolidated financial statements has been determined on an actuarial basis using a discount rate of 4.75% and an inflation rate of 3%. As a result of an actuarial valuation on the WSIB - Schedule II liability, it was determined that an actuarial loss of $ 3,329,097 existed. This amount is being amortized over the expected average remaining service lives of several employee groups. The unamortized value is $ 3,183,103. The actual obligation is $ 8,195,046. A reserve fund has been established for this liability. The balance as at December 31, 2012 is $ 892,261 ($ 855,335 -2011). The next valuation for all benefit groups is for the year ending December 31, 2013. 14 cr-awford smith�8 swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 8. Post-Employment Benefits-continued Vacation Pay As at December 31, 2012, employees of the Municipality have accumulated vacation pay credits in the amount of $ 1,586,052 ($ 1,520,721 - 2011). Any unused credits may be carried forward to future years. Pension Agreements The Municipality makes contributions to the Ontario Municipal Employees Retirement System ("OMERS"), which is a multi-employer plan, on behalf 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 2012 was $ 3,656,964 ($ 3,304,079 - 201 1) for current services. 9. Net Long-Term Liabilities (a) The balance of net long-term liabilities reported on the "Consolidated Statement of Financial Position" is made up as follows: 2012 2011 $ $ Total long-term liabilities incurred by the Municipality including those incurred on behalf of school boards, other municipalities and municipal enterprises bearing interest at annual rates ranging from 1.95% to 5.35% and outstanding during the year is 69,457,865 74,629,698 Net long-term liabilities, end of year 69,457,865 74,629,698 (b) Of the net long-term liabilities reported in (a) of this note, principal payments are due as follows: 2013 5,018,931 2014 4,740,331 2015 4,426,919 2016 4,407,604 2017 3,304,161 Thereafter 47,559,919 15 crawford smith( ,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 9. Net Long-Term Liabilities- continued (c) The long-term liabilities in (a) issued in the name of the municipality have received approval of the Ontario Municipal Board for those approved on or before December 31, 1992. Those issued 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. (d) Interest charges of$ 3,360,126 ($ 3,340,260 - 201 1) are included on the "Consolidated Statement of Operations and Accumulated Surplus", classified under the appropriate functional expense heading. 10. Accumulated Surplus 2012 2011 $ $ Invested in tangible capital assets 691,531,777 661,540,824 Operating fund 6,849,192 6,554,766 Reserves and reserve funds 48,471,229 44,669,721 Niagara Falls Hydro Holding Corporation net equity 96,043,239 94,366,201 842,895,437 807,131,512 Amount to be recovered - post-employment benefits (29,440,842) (27,557,529) Amount to be recovered - net long-term liabilities (69,386,585) (74,557,698) (98,827,427) ;102,115,227) 744,068,010 705,016,285 16 Crawford smith A,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 10. Accumulated Surplus - continued (a) Operating fund balance 2012 2011 $ $ For general reduction of taxation 1,043,416 935,055 For general reduction of user charges respecting waterworks 854,757 848,829 For general reduction of user charges respecting sewers 1,764,308 1,757,101 For general use by Library Board 290,606 232,605 For general use by the Business Improvement Areas 2,861,183 2,757,311 For general use by Airport Commission 34,922 23,865 6,849,192 6,554,766 (b) Reserves and reserve fund balances 2012 2011 $ $ Reserves set aside by council for specific purposes: Special purposes 19,336,203 21,264,815 Working capital 265,000 265,000 Water capital 1,533,363 947,163 Sewage capital 7,471,587 6,306,587 Total Reserves 28,606,153 28,783,565 17 crawford smith C&swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 10. Accumulated Surplus - continued (b) Reserves and reserve fund balances- continued 2012 2011 Reserve Funds set aside by council for specific $ $ purposes: Licence agreements -40 years 27,830 31,916 Sick leave liability 1,308,784 1,282,574 WSIB - Schedule II 892,261 855,335 Recreation trail development 79,802 78,220 Capital/Operations - see note 12 6,970,418 7,169,665 Tree planting -developers 72,055 29,712 Park development 241 239 Sewer and water impost 1,469,376 1,439,951 Expansion and renewal 254,974 249,906 Drainage 705,386 691,318 Prepaid works projects contributions 223,214 218,737 Sidewalk construction 34,802 56,881 Future municipal works 769,553 893,254 Lot drainage 178,693 175,115 Library funds 898,209 982,477 Sanitary 434,415 425,734 Sports fund 5,121 5,069 Projects - special needs children 16,456 16,170 Parking 533,060 524,835 Coat of Arm's 2,359 2,334 Lundy's Lane business improvement purposes 117,056 117,056 Board of Museum purposes 18,503 171,968 Niagara Tunnel Community Improvement 133,436 149,065 Water patrol boat 34,349 33,657 Branscombe Family Grant 3,856 3,817 Fire department radios debenture 34,486 42,131 Fire department aerial firetruck debenture 103,475 123,216 Niagara Sports Foundation 1,203 228 Chippawa Arena debenture surplus 29,494 34,250 FMC/Visitor Transportation System 4,432,864 Kalar Park turf debenture surplus 79,345 81,326 Total Reserve Funds 19,865,076 15,886,156 Total Reserves and Reserve Funds 48,471,229 44,669,721 18 Crawford smith A,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 10. Accumulated Surplus - continued (c) Niagara Falls Hydro Holding Corporation net equity 2012 2011 $ $ Niagara Falls Hydro Holding Corporation net equity 96,043,239 94,366,201 11. Trust Funds Trust funds administered by the Municipality amounting to $ 3,204,034 ($ 3,106,608 - 201 1) have not been included in the "Consolidated Statement of Financial Position" nor have their operations been included in the "Consolidated Statement of Operations and Accumulated Surplus". 12. Contractual Obligations and Commitments Capital Expenditures The estimated future capital expenditures based on projects in progress at December 31, 2012 is approximately $ 55,327,387 ($ 79,008,479 - 2011) after deducting the expenditures incurred as at December 31, 2012. These projects will be financed by grants, subsidies and long-term liabilities in future years. International Railway Bridge The Municipality, as a condition of the purchase of the CN/CP Railway Corridor, has the responsibility for the costs of demolition of the International Railway Bridge by December 2016. This condition is subject to being waived if the bridge is subsequently sold to a third party or if demolition procedures have not commenced by CN/CP prior to December 2016. The Municipality has set aside a reserve fund (Capital/Operations) amount of $ 4,000,000 increasing each year by the amount of the Consumer Price Index for this purpose. In addition, the Municipality is committed to reimburse CN/CP the lesser of the actual maintenance costs incurred on the International Railway Bridge or $ 100,000 on an annual basis until December 2016. Loan Guarantee In 2010, the Municipality guaranteed a $ 300,000 line of credit for the Winter Festival of Lights. This credit is to be reduced by $ 100,000 annually beginning in 2011 and each year thereafter. The line of credit as at December 31, 2012 is $ 200,000. 19 crawford smith C8 swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 13. Contributions to Joint Board Further to note 1 (a)(ii)the following contributions were made by the Municipality to: 2012 2011 $ $ Niagara District Airport Commission 94,588 89,291 The Municipality's share of the net assets of the Niagara District Airport Commission is approximately 36%. 14. Contingent Liabilities Legal The Municipality has been named as one of several defendants in a legal action seeking $ 20,000,000 for loss or damage to property and lost revenue. The Municipality's maximum insurance coverage per claim at the time of the suit was $ 15,000,000. The Municipality is also being sued for aggravated and punitive damages in the amount of$ 5,000,000. There is no insurance coverage for punitive damages. The Municipality's legal counsel is unable to assess the potential liability, if any, resulting from this action. Any settlement will be reflected as a charge to operations in the year incurred. No provision for possible loss has been included in these consolidated financial statements. In July 2013, the Municipality was notified that the user fees charged to certain customers were overstated for a period of several years. The Municipality has recorded an estimated amount to be repaid as a reduction to user fees and charges revenue on the "Consolidated Statement of Operations and Accumulated Surplus". This estimated amount determined by staff and accrued for in 2012 is $ 1,426,583. An additional $ 378,871 will be accrued for the year ending December 31, 2013 for a total of $ 1,805,454. The Municipality intends to negotiate a settlement with the related parties. If unsuccessful, the final negotiated amount may exceed amounts accrued for by the year ending December 31, 2013. As at December 31, 2012, the Municipality has certain other legal claims outstanding. It is management's assertion that adequate defences and insurance coverages are in effect for the settlement of these claims, if necessary. 20 Crawford smith(swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 14. Contingent Liabilities - continued Niagara Convention & Civic Centre Inc. ("Scotiabank Convention Centre") The City must notify the Government of Canada and the Province of Ontario in writing, if at any time during a period of twenty five years from the date of completion of the Scotiabank Convention Centre, that being April 2011, the City proposes to sell, lease, encumber or otherwise dispose directly or indirectly, of any part of the Scotiabank Convention Centre. The City is contingently liable for a proportionate amount of funds in the amount of $ 70,000,000 contributed equally by the Government of Canada and the Province of Ontario. The contingent liability is reduced 4% per annum up to twenty five years after the date of completion. People Mover Project/Visitor Transportation System ("WEGO") The City must notify the Government of Canada and the Province of Ontario in writing, if at any time during a period of twenty five years from the date of completion for fixed assets and ten years for non-fixed assets of the WEGO system, the City proposes to sell, lease, encumber or use assets in a manner other than described in the agreement or otherwise dispose directly or indirectly, of any part of the fixed or non-fixed assets purchased, constructed, rehabilitated or improved. The City is contingently liable for a proportionate amount of$ 50,000,000 contributed equally in total by the Government of Canada and the Province of Ontario. For fixed assets, the contingent liability is reduced 4% per annum up to twenty five years after the date of completion. For non-fixed assets, the contingent liability is reduced by 10% per annum up to ten years after the date of completion. Metrolinx Agreement ("WEGO") The City must notify Metrolinx in writing, if at any time during a period of thirty years from the date of completion for the WEGO bus storage and maintenance facility, the City proposes to sell, lease, encumber or use assets in a manner other than described in the agreement or otherwise dispose directly or indirectly, of any part of the facility constructed, rehabilitated or improved. The City is contingently liable for a proportionate amount of $ 5,900,000 contributed by Metrolinx. The contingent liability is reduced 3.33% per annum up to thirty years after the date of completion. Alternatively, Metrolinx has the first right of refusal to purchase the facility at an agreed upon amount. To date, the Municipality has received $ 5,900,000 related to this agreement and the project is not yet complete. 15. Change in Accounting Policies Effective January 1, 2011, the Municipality retroactively restated the prior year figures to record the operations of the Niagara Convention and Civic Centre Inc. on a full consolidated basis as opposed to the modified equity basis in previous years. The determination was made that it is a government not-for-profit organization based on the CPA Canada Handbook- Canadian public sector accounting standards for not-for-profit organizations. 21 crawford smith ,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 16. Segmented Reporting The Municipality is a lower tier municipal government that provides a wide range of services to its citizens. Segmented information has been identified based on functional classification as categorized by the Financial Information Return. These classifications are as follows: General Government The mandate of this functional area is to provide political governance, administrative executive management and those expenses and revenues which are corporate in nature and cannot be easily apportioned to other departments. Reported in this functional area are departments such as Council, Clerks, CAO, Finance, Human Resources, Legal, Information Systems and Capital Assets. Protection Reported in this functional area are Fire and Building Services. The mandate of Fire Services is to provide emergency services through a range of services to protect the lives and property of the inhabitants of the Municipality. The mandate of Building Services is to inform and assist customers to ensure safe and orderly development and provide efficient delivery of building approvals, inspections and management systems. Transportation Reported in this functional area are Roads and Works and Transit Services. The mandate for Roads and Works is to provide quality road and traffic maintenance and operations to the residents and businesses of the Municipality. This area is also responsible for winter control. The mandate of the Transit is to provide a safe, reliable, convenient and efficient public transportation system within the urban area. Environment Reported in this functional area are Sanitary, Storm and Water Systems. The mandate is to provide a safe and reliable water resource system and is responsible for the maintenance and operation of the systems and monitoring and administering environmental programs. Health Reported in this area is Cemetery Services. The mandate is to ensure the benefit and protection of each citizen who has purchased or has an interest in internment rights within each cemetery. 22 crawford smith C,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO CONSOLIDATED FINANCIAL STATEMENTS for the year ended December 31, 2012 16. Segmented Reporting- continued Recreation and Culture Reported in this functional area are Parks, Recreation and Culture. The Parks department is responsible for the maintenance, improvement and beautification of various parks as well as the planning and construction of new parkland and open space. The Recreation and Culture departments are responsible for the delivery of various related programs and the provision of facilities as well as the support of groups and organizations throughout the Municipality. Planning and Development The Planning department creates the policy framework and implementation tools required to shape the future of the Municipality. The Development department is responsible for ensuring that the Municipality's land development standards are achieved on all development applications. For each reported segment, revenues and expenses represent both amounts that are directly attributable to the segment and amounts that are allocated on a reasonable basis. The accounting policies used in these segments are consistent with those followed in the preparation of the consolidated financial statements. See note 17 for a discussion on the budgeted figures provided. 17. Budget Figures The approved operating budget for 2012 is reflected on the "Consolidated Statement of Operations and Accumulated Surplus". These numbers have not been audited but are presented for information purposes only. The budgets established for capital funds, reserves and reserve funds are on a project-oriented basis, the costs of which may be carried out over one or more years. 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'b 4 l� 7 N 7 M M O O M 7 Q O �G - O N N vl M ;Ku h O 0. ., U ,O O I- O 4D M 'C en 0C C vl N OC L '▪ Wvl O vl N vl oC a ON O OC I- N ai an 00 a 00 00 a M I� - - - 00 M U C 'C a EA. a vNi C -6'4 N 00 .CO C v• Ni .c rr 00 � -qa C ,} M a M OC I- N I- I` I` N 00 M W x a .D a N a M M co © Oa0 O M CO - L W an O z c O C v _ th 1. 0 con -o n G. F" W gN C C v NCCI Li R L :J O"' AMI * W E c ,J 0 a `.. o 77 17 ° o a x Ca C _ C v _ C . E03 O r 1 �"� c �--� ra m+ L� L W CC 1. ti V L U CA49. c� 3 ato Crawford, andSwallow Crawford Chartered Accountants LLP 4741 Queen Street sm ith mgt Niagara Falls,Ontario Tel 2M2 swallow Telephone(905)3564200 Telecopier(905)356-3410 Offices in. Niagara Falls,Ontario St.Catharines,Ontario Fort Erie,Ontario Niagara on the-Lake Ontario Port Colborne,Ontario INDEPENDENT AUDITORS' REPORT - TRUST FUNDS To the Members of Council, Inhabitants and Ratepayers of the Corporation of the City of Niagara Falls, Ontario We have audited the accompanying financial statements of the trust funds of the Corporation of the City of Niagara Falls, Ontario, which comprise the statement of financial position as at December 31, 2012 and the statement of financial activities and changes in fund balances 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 public sector accounting standards, 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 auditors consider 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. 28 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 of the trust funds of the Corporation of the City of Niagara Falls, Ontario as at December 31, 2012 and the continuity of trust funds for the year then ended in accordance with Canadian public sector accounting standards. j , ‘1::;,.) Niagara Falls, Ontario November 5, 2014 CRAWFORD, SMITH AND SWALLOW CHARTERED ACCOUNTANTS LLP LICENSED PUBLIC ACCOUNTANTS 29 CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO STATEMENT OF FINANCIAL POSITION - TRUST FUNDS December 31, 2012 Cemetery Perpetual Total Care Other $ $ $ Assets Cash 519,550 507,530 12,020 Investments - note 2 Federal 1,211,939 1,211,939 Provincial 826,608 826,608 Corporate 858,163 856,963 1,200 2,896,710 2,895,510 1,200 3,416,260 3,403,040 13,220 Liabilities and Fund Balances Due to operating fund 212,226 217,958 (5,732) Fund balances 3,204,034 3,185,082 18,952 3,416,260 3,403,040 13,220 See accompanying notes 30 crawford smith Z,swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO STATEMENT OF FINANCIAL ACTIVITIES AND CHANGES IN FUND BALANCES - TRUST FUNDS for the year ended December 31, 2012 Cemetery Perpetual Total Care Other $ $ $ Balance,Beginning of Year 3,106,608 3,087,656 18,952 Receipts Cemetery lot receipts 97,426 97,426 Interest 178,117 175,922 2,195 Land sale deposits 10,000 10,000 285,543 273,348 12,195 Expenditures Bank charges 2,190 2,190 Cemetery care 175,922 175,922 Transfer to operating fund 10,005 10,005 188,117 175,922 12,195 Balance, End of Year 3,204,034 3,185,082 18,952 See accompanying notes 31 crawford smith swallow CORPORATION OF THE CITY OF NIAGARA FALLS, ONTARIO NOTES TO FINANCIAL STATEMENTS - TRUST FUNDS for the year ended December 31, 2012 1. Significant Accounting Policies The financial statements of the Municipality's trust funds are the representations of management prepared in accordance with accounting standards established by the Public Sector Accounting Board ("PSAB") of the Chartered Professional Accountants of Canada. Basis of accounting Revenues and expenses are reported on the accrual basis of accounting. Investments Investments are recorded at cost. 2. Investments Trust fund investments of $ 2,896,710 ($ 2,716,441 - 201 1) have a market value as at December 31, 2012 of $ 3,066,834 ($ 2,925,853 - 2011). Investments consist of Government of Canada treasury bills and crown corporation bonds; provincial government bonds; Canadian corporate bonds and Canadian bank shares. 3. Other Trust Funds 2012 2011 $ $ Brock University Students' Union 5,757 5,757 Rigg Estate 500 500 W. L. Doran Estate 1,000 1,000 Moore Estate 1,200 1,200 McNiven Estate 500 500 McDonald Estate 400 400 Woodruff Estate 8,295 8,295 Coulsen Estate 300 300 Wilson Estate 500 500 C. J. Doran Estate 500 500 18,952 18,952 32 crawforrl smith ,swallow Dean Iorfida From: Alex Herlovitch Sent: Friday, November 07, 2014 3:05 PM To: Dean Iorfida Cc: james.whittard@ncdsb.com Subject: FW: Report to Council on St. Mike's Netting Dean Please make note that Principal Whittard plans to attend Tuesday. Can you also ensure his comments below concerning the goodwill shown by the school and design team and other expenses incurred to address abutting neighbours' concerns are shared with Council. Thanks Alex From: Whittard, James [mailto:james.whittard@ncdsb.com] Sent: Friday, November 07, 2014 2:56 PM To: Alex Herlovitch Subject: RE: Report to Council on St. Mike's Netting I can be there....Could you please add a piece to the conclusion stating that the school and design team is showing goodwill in investing in such a protection screen usually sought after post project due to activity on such properties. A significant expense has been incurred to support our neighbours. (architects could provide price on netting) Jim Whittard Principal Saint Michael Catholic High School Home at the 8699 McLeod Road Phone: 905-356-5155 From: Alex Herlovitch [mailto:aherlovitch@niagarafalls.ca] Sent: Friday, November 07, 2014 2:46 PM To: Whittard, James Cc: Dean Iorfida Subject: Report to Council on St. Mike's Netting Dear Jim Further to our last telephone conversation, I have prepared a report on the situation with the netting and the steps taken to try and resolve the concerns of the neighbours. The report is scheduled to be heard by City Council at 5:00 PM on Tuesday, November 11. Some of the residents have asked to speak to Council on the report. We would like to invite you to attend the meeting so that you may have an opportunity to present the School's position. Please let me or the City Clerk, Dean Iorfida, know whether or not you will be able to attend. On behalf of yourself or the school, please let me know if there are any misleading statements in the report so that we can clarify those at the Council meeting. If there is any additional information you think would be worth Council's consideration, can you please e-mail those details to the City Clerk. One of the area residents asked whether or not it could be arranged for a Board Trustee to attend the meeting on Tuesday. Could you please forward this e-mail to the Niagara Falls Trustee(s) so that they have the option of attending the Council meeting. The resident hoped the Trustee may be able to make additional funds available to move the netting. 1 Let me know if you have any questions. If you are unable to attend the meeting, I will get back in touch with you concerning any initiative City Council may take. Sincerely Alex Alex Herlovitch, MCIP, RPP Director of Planning, Building & Development City of Niagara Falls 4310 Queen Street Niagara Falls, ON L2E 6X5 P: 905-356-7521, ext 4231 aherlovitch(a niagarafalls.ca N.iagaraj ails www.niagarafalls.ca The City of Niagara Falls Confidentiality Notice The information contained in this communication including any attachments may be confidential,is intended only for the use of the recipient(s)named above,and may be legally privileged.If the reader of this message is not the intended recipient,you are hereby notified that any dissemination,distribution,disclosure or copying of this communication,or any of its contents is strictly prohibited.If you have received this communication in error,please re-send this communication to the sender and permanently delete the original and any copy from your computer system.Thank you Please consider the environment before printing this email. This email including any attachments, is the property of the Niagara Catholic District School Board.This information is intended only for the use of the individual to whom,or entity to which,it is addressed and may contain information that is privileged,confidential and exempt from disclosure under the Municipal Freedom of Information and Protection of Privacy Act. If the reader of this message is not the intended recipient or the employee or agent responsible for delivering the message to the intended recipient,you are hereby notified that any dissemination,distribution or copying of this communication is strictly prohibited. If you received this transmission in error.please notify the sender immediately and then permanently delete this message. 2 Planning, Building & Development Department, a Inter-Department Memorandum TO: Mr. & Mrs. R. Bordun - 8768 McGarry Drive DATE: November 6, 2014 Mrs. B. Sharkey - 7030 St. Michael Drive Mr. & Mrs. T. Murray - 7040 St. Michael Drive Mrs. A. Randell - 7052 St. Michael Drive Mr. & Mrs. M Schmagala - 7062 St. Michael Drive Mr. & Mrs. F. Milligan - 7070 St. Michael Drive FROM: Alex Herlovitch Director of Planning, Building & Development Ext. 4231 RE: Report to City Council Soccer Netting at St. Michael's High School Further to our meeting with the Principal at St. Michael's High School, I have been advised by Mr. Whittard that he investigated moving the poles and netting closer to the soccer field and found the expense to be cost prohibitive. A report on this matter will be considered by City Council at 5:00 p.m. on Tuesday, November 11, 2014. Please find attached a copy of the Council Agenda including the Planning Report. If you wish to speak at the Council Meeting you should advise the City Clerk, Dean lorfida, at 905-356-7521, extension 4271 so that he may advise the Council Members. If you have any other questions please call me at 905-356-7521, extension 4231. lY Alex Herlovitch AH:gd Attach. c. Dean lorfida, City Clerk S:\SITEPLAN\SPCFILES\2013\SPC-2013-001\Residents Memo.wpd Working Together to Serve Our Community `k 3 ; C 14* COMMUNITY'FOUNDATION Oct. 7, 2014 O� a ` ' 8 Church St Suite 301 Mayor Jim Diodati \‘‘ �� 1�� St. Catharines,ON L2R 383 City of Niagara Falls �,. O`'t QojT 905.684.8688 F 905.684.2337 4310 Queen St. /‘' �� info@niagaracommunityfoundation.org Niagara Falls, ON L2E 6E5 Ql, � www.niagaracommunityfoundation.org Dear MayokDiodairZzi yv� The vision of the Niagara Community Foundation is 'realizing community dreams through philanthropy'. Philanthropy involves a generosity of spirit, a desire to help and a firm belief that you can make a difference in your community regardless of how much or how little you have to give. National Philanthropy Day on November 15th recognizes and celebrates the profound impact that philanthropy—and those people active in the philanthropic community—have made to our lives, our communities and our world. The Niagara Community Foundation has taken this one day celebration and extended it to a month of activities and events connected to philanthropic initiatives through November, which include: • Co-hosting on November 4th a Business After 5 and honouring two companies celebrating 100 years of business in Niagara • Working in partnership with many organizations across Niagara to promote Random Acts of Kindness Day on Nov. 7th • Celebrating National Philanthropy Day on Nov. 15th • Hosting the launch of the 2014 edition of the Living in Niagara Report on Nov. 25th November is also the month when the United Way campaigns are in full swing and when people are also starting to think about their year-end charitable donations. Last year our board proclaimed November as Philanthropy Month in Niagara. We are continuing to honour this proclamation for 2014. The City of Niagara Falls also proclaimed November as Philanthropy Month in Niagara and we invite you to renew this proclamation. I have attached a sample proclamation that could be used by council. Thank you for your continued support to the Niagara Community Foundation. olleit Regards, v d xs. � 4 r'' Liz Palmieri �ttw� Executive DirectorOff' Encl. ,` . • I " < "Per,gym snosnia_oR3s COMMUNITY FOUNDATION PROCLAMATION November as Philanthropy Month WHEREAS Philanthropy involves a generosity of spirit, a desire to help and a firm belief that you can make a difference in your community regardless of how much or how little you have to give; WHEREAS National Philanthropy Day on November 15th recognizes and celebrates the profound impact that philanthropy—and those people active in the philanthropic community—have made to our lives, our communities and our world, and WHEREAS The Niagara Community Foundation has taken this one day celebration and extended it to a month of activities and events connected to philanthropic initiatives through November, starting November 7th with Random Act of Kindness Day; THEREFORE be it resolved that I, , Mayor of do hereby proclaim November as Philanthropy Month in Niagara. I encourage citizens to participate in the various events throughout the community and to help all achieve their philanthropic dreams—big and small -that celebrate the spirit of philanthropy. (signed and sealed) Dean Iorfida From: Susan Vendryes <stevesusanvendryes@gmail.com> Sent: Sunday, November 09, 2014 6:20 PM To: Dean Iorfida;Alex Herlovitch; Carolynn Ioannoni iPhone Account; Ken Todd; CouncilMembers;wgates-qp@ndp.on.ca; ontario.municipal.board@ontario.ca; info@ombudsman.on.ca; grustdeye@icloud.com; Gary Burroughs; christinesimpson20 @gmail.com; louis@keltictransportation.com; brianholland@cogeco.ca; firstwatch911 @yahoo.ca; cellis46@bell.net; Stephcwood@yahoo.ca;John Stamp; Jim Diodati; Wayne Thomson Fallview Account;Janice Wing Cogeco Account; Sophia Stamp; Anastasia Belashov; Syd Shiwjee; anita gunesh; Nick Loparco;Warn Rook;Jennifer Wheeler; LyonsCreek Niagara; bob@gales.ca; Carey Campbell Subject: Fwd: Draft: Comments to Council Attachments: Google Map Showing Alternative Route- Emerald_Willick-LCParkway.jpg;01_Blocked Community Access - GoogleMap.jpg; 01Approved and Proposed Roads - Lyons Creek Community jpg Thanks to regional councilor-elect Bob Gale for his assistance and to City clerk Dean lorfida for providing the community with information relating to historic agreements (2006 denial) regarding the Lyons Creeks community roadways. While the decisions were made prior to the commencement of the development or occupation of the new Lyons Creek community, (effectively eliminating participation by its residents) it is clear that the removal of the chains as per the petition at this time is an unrealistic expectation. The Mayor, City Council and staff are implored the following: 1. To follow-up on the activities as advised by staff in the attachment to Dean lorfida's email. (Memo from Alex Herlovitch & Dean lorfida. Dated November 11. Subject:"Chippawa West Plan of Subdivision — Emergency Access Petition") 2. To actively advocate on behalf of the community for the completion of the secondary access from Emerald Avenue to Willick Road as a priority. Expedite if needed as the single access is the main safety concern. a. To consider a solution towards making the route from Emerald and Willick to Lyons Creek Road an efficient one. (Approved route would be Willick>Ort> Reixinger> Stanley> Lyons Creek Road. Approx 2.5KM) A possibility is to extend Willick Road (Approx.0.8KM)westward to connect directly to Lyons Creek Road. (Effectively making it a 1.5KM route as oppose to the 2.5KM maze) This may be a considerable budgetary endeavor, as the creek will require a small bridge. However that project could be economically beneficial to the City as it create a prime development area, supporting the City's initiative to be an financially alternative to the expensive GTA housing market while affording the Niagara lifestyle. It would also support smart,forward-thinking, cohesive development of Southern Niagara with the erecting of the new Niagara Regional Hospital at Lyons Creek& Montrose. 3. To actively advocate on behalf of the community that the developer completes the community park between Tallgrass and Emerald Ave and provide an ETA to the residents. 4. To immediately retract the wire fence that adjoins the chained posts and establish a safe foot and cycle path for residents to use. 5. 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All new home owners,are they getting the information they need from the developer? Or are they buying the property blind folded. I believe that they all should have information re: the property. Since the City of Niagara Falls, Niagara Region, and the OMB, set the bylaws. The Developer must have informed the buyers. Your Truly Joe Ingribelli 4045 Lyons parkway Niagara Falls L2E 6S6 1 CITY OF NIAGARA FALLS By-law No. 2014 - A By-law to appoint an Acting Deputy Lottery Licensing Officer. WHEREAS Order in Council 1413/08 provides that every municipality may issue licenses of lotteries in accordance with government regulation and legislation; and WHEREAS Section 227 of the Municipal Act, 2001 c.25, provides guidelines on roles of officers and employees of a municipality; and WHEREAS a maternity leave has necessitated the filling of the position in an acting capacity. THE COUNCIL OF THE CORPORATION OF THE CITY OF NIAGARA FALLS ENACTS AS FOLLOWS: 1. That Debra Jones is hereby appointed Acting Deputy Lottery Licensing Officer for the City of Niagara Falls, Ontario, effective the date of the passing of this By-law for one (1) year. 2. That the Acting Deputy Lottery Licensing Officer shall exercise all the authority, powers and rights and shall perform all the duties and obligations which by Statute or by-laws are or may be conferred or imposed upon the Deputy Lottery Licensing Officer and any other duties that may be imposed by Council. Passed this eleventh day of November, 2014. DEAN IORFIDA, CITY CLERK JAMES M. DIODATI, MAYOR First Reading: November 11, 2014 Second Reading: November 11, 2014 Third Reading: November 11, 2014 NiagarajiallIIs November 5, 2014 Tom Walton 8570 Furlong Avenue Niagara Falls, ON L2G 6X 1 Re: Furlong Avenue Speed Control Review Dear Mr. Walton: This letter is in response to you and your neighbours request for the construction of at least two(2) speed humps on Furlong Avenue in concert with the road repair project. Furlong Avenue is a local road with a 9-metre pavement width. It contains a curb and gutter on both sides. There are no sidewalks on Furlong Avenue. Light standards are present on the east side providing illumination at night. The legal speed limit of Furlong Avenue is 50 km/h. Furlong Avenue consists of a shallow curve that begins just north of Regan Drive and terminates 100 metres north of Regan Drive. Parking is permitted on both sides of the roadway. River View Elementary school is located on Cattell Drive,just east of the Cattell Drive at Furlong Avenue intersection. Technical studies have been carried out to determine the operating speed on Furlong Avenue. Staff also collected traffic volume data, observed the pedestrian activity, reviewed the existing signs, performed a visibility assessment and reviewed the collision history. Speed studies were carried out using an automated data recorder reveal that the operating speed is 47 km/h. Given the 50 km/h speed limit, a speeding problem was not observed. Speed control devices are warranted from a technical perspective when the operating speed exceeds the speed limit by 10 km/h or more. Traffic volume studies reveal that the average daily traffic volume on Furlong Avenue is approximately 600 vehicles per day, which is reflective of its local road classification. Few pedestrians have been observed on Furlong Avenue during the study. Furlong Avenue is a mature community as only one household has a child that attends Riverview Elementary School,and one other with a child that walks to Sacred Heart School. A path from the school playground that connects with Galt Crescent allows several children that reside on Regan Drive and the immediate community an alternative route to walk to school. A visibility review determined that motorists have adequate stopping sight distances along Furlong Avenue given its predominantly straight alignment. There is a gradual curve on Furlong Avenue on approach to Regan Drive. The approach sight distance to the stop sign at ithe Transportation Services Working Together to Serve Our Community Ext 5201 Fax 905-356-7404 bskiba@niagarafalls.ca ` % - 7150 Montrose Road,Unit 1,Niagara Falls ON,Canaria L2H 3N3 905-356-7521 www.mayarafalls.ca - 2 - intersection of Furlong Avenue at Cattell Drive is fulfilled. Vehicles have also been observed to be parked sporadically on both sides. Parked vehicles may assist in reducing driver speeds as the travelled portion of the roadway is narrowed. A collision review revealed that there have not been any reported motor vehicle collisions on Furlong Avenue between Cattell Drive and the southern terminus of Furlong Avenue in the previous three years. Existing signs were visually inspected to ensure they are in good condition,located properly and clearly visible to approaching motorists. Due to the absence of sidewalks on Furlong Avenue, "Pedestrians Ahead" signs are present which advise motorists that pedestrians may be walking on the road. Although a speeding problem was not identified, residents are encouraged to participate in the Neighbourhood "Speed Watch" Program. It is a safety awareness program intended to give motorists a friendly reminder of their speed when travelling through a neighbourhood. By volunteering to participate in this program, you have the opportunity to help make your neighbourhood safer. Often, drivers who speed in residential areas are unaware of the effect their actions have on the peace and safety of you and your neighbours. The radar board displays the actual speed of the passing car(whether it is speeding or not)and helps the specific violator become aware of their excessive speed and lets them learn from the experience,without the consequence of a fine. A brochure of the program is enclosed for your information. You may contact the undersigned at extension 5201 for further information on this program, or to schedule the use of the radar display board. The City of Niagara Falls takes your concerns for the safety of pedestrians and motorists very seriously. Should you have any questions,please do not hesitate to contact me. Yours truly, r Bart Skiba Traffic Technologist cc. Mayor Jim Diodati City Council Project Manager attach. Neighbourhood Speed Watch Program Brochure B.Skiba S.\TPS\TPS 7.00 "1raffe Engineering\FPS 7.08 Studies\7.08.1 Street F\Furlong Avenue - Speed Control Review - September 20 I 41Correspondence\Furlong Avenue-Speed Control Review-Tom Walton.wpd NiagaraaalIss November 5, 2014 Lindsay Loube 6335 Orchard Avenue Niagara Falls, ON L2G 4G9 Re: Orchard Avenue Traffic Operations Review Dear Ms. Loube: City Staff have carried out a traffic review to address your concerns with drivers not stopping for the all-way stop at the intersection of Orchard Avenue and Murray Street, as well as your request for signs advising that children may be playing in the area. Orchard Avenue is a local road with a 7.8 metre pavement width. It contains a curb face, sidewalks and boulevards on both sides north of Murray Street. No boulevard is present on the west side south of Murray Street. Light standards are present on the east side providing illumination at night. The road has a predominantly straight and level alignment with a very minor change in the road grade between Symmes Street and Murray Street. Murray Street is also a local roadway with a 9.7 metre pavement width west of Orchard Avenue.The roadway narrows to 7.8 metres east of Orchard Avenue. Sidewalks are present on both sides of the roadway east of Orchard Avenue with a sidewalk on the south side only west of Orchard Avenue. Light standards are present on the north side only. The road has a straight and level alignment. Various parking restrictions are also present on both sides of Murray Street within the study area. l echnical studies have been carried out to determine whether additional signs are warranted at or near the intersection of Orchard Avenue and Murray Street. Staff observed the traffic activity, reviewed the existing signs, carried out a visibility assessment, reviewed the collision history and carried out a stop sign compliance study to address your concerns. Existing signs were visually inspected to ensure they are in good condition, located properly and clearly visible to approaching motorists. All four stop signs at the study intersections are in good condition and clearly visible to approaching motorists. A visibility review determined that motorists have adequate downstream visibility along both roadways given their alignment. A collision review revealed that there is not a collision problem at the intersection of Orchard Avenue at Murray Street,nor the four roadway segments extending away from the intersection for the previous three years. Vehicles have been observed to ter. Transportation Services Working Together to Serve Our Community Ext 5201 Fax 905-356-7404 bskiba@niagarafalls.ca :'F 7150 Montrose Road,Unit 1,Niagara Falls ON,Canada L2H 3N3 905-356.7521 www.niagarafalls,ca -2 - be parked in various areas on both roadways. Parked vehicles may assist in reducing driver speeds as the travelled portion of the roadway is narrowed. A stop sign compliance study has been conducted at the intersection of Orchard Avenue at Murray Street which revealed that the majority of motorists carry out a full legal stop for the posted stop signs. With respect to your request for the installation of children playing signs, the City adhere to provincial criteria for the installation of a"Playground Ahead"sign which depicts a child with a ball only in advance of designated playgrounds. The sign is intended to inform the road user to exercise caution as they proceed toward these facilities as they may encounter children on or near the roadway. The installation of this sign in locations other than upstream of designated playgrounds will lead to their proliferation thus making the sign redundant. Children that are playing should be supervised by an adult and be kept away from the roadway at all times. The City of Niagara Falls takes your concerns for the safety of pedestrians and motorists very seriously. Should you have any questions, please do not hesitate to contact me. Yours truly, Bart Skiba Traffic Technologist cc. Jim Diodati, Mayor Council Members B.Skiba S:\TPS\TPS 7.00 Traffic Engineering\TPS 7.08 Studies\7.08.1 Street O\Orchard Avenue - Traffic Operations Review - October 2014\Correspondence\Orchard Avenue-Traffic Operations Review-Lindsay Loube.wpd