AGENDA - Council - 20040914TOWN OF AURORA
N0. 0&29
TUESDAY, SEPTEMBER 14, 2004
7:00 P.M.
COUNCIL CNAMBERS
AURORA TOWN NALL
PUBLIC RELEASE
10/09/04
TOWN OF AURORA
COUNCIL MEETING
AGENDA
NO. 04-29
Tuesday, September 14, 2004
7:00 P.M. OPEN FORUM — COUNCIL MEETING TO FOLLOW
I DECLARATIONS OF PECUNIARY INTEREST
H APPROVAL OF AGENDA
RECOMMENDED:
THAT the content of the Agenda as circulated by the Corporate Services
Department be approved as presented,
Ill ADOPTION OF MINUTES
Council Minutes of August 17, 2004, Meeting Number 04-26, Special
Council Minutes of August 16, 2004 Meeting Number 04-27, and Council
Minutes of September 7, 2004 Meeting number 04-28
RECOMMENDED:
THAT the Special Council Minutes from Meeting Number 04-27 and the
Council Minutes from Meeting Numbers 04-26 and 04-28 be adopted as
printed and circulated.
IV PRESENTATIONS
None
Council Meeting No. 04-29 Page 2 of 14
Tuesday, September 14, 2004
V DETERMINATION OF ITEMS REQUIRING SEPARATE DISCUSSION
VI ADOPTION OF ITEMS NOT REQUIRING SEPARATE DISCUSSION
Vll DELEGATIONS
(a) Allister Byrne of Grant Thornton
Re: 2003 Year -End Report and Audited Financial Statements
(Item #1 - TR04-015)
Vlll CONSIDERATION OF ITEMS REQUIRING SEPARATE DISCUSSION
IX REGIONAL REPORT
X OTHER BUSINESS, COUNCILLORS
XI READING OF BY-LAWS
THAT the following listed by-laws be given 1st, 2nd and 3rd readings, and
enacted:
4589-04.D BEING A BY-LAW to (pg. 171)
adopt Official Plan
Amendment No.56
4590-04.D BEING A BY-LAW to (pg. 182)
amend By-law No. 2213-
78 (Bricon Construction)
4593-04.0 BEING A BY-LAW to (pg. 185)
Confirm Actions by
Council Resulting
From The Meeting of
September 14, 2004.
Council Meeting No. 04-29 Page 3 of 14
Tuesday, September 14, 2004
Xll IN CAMERA
Personnel Matter
THAT Council proceed In Camera to address a personnel matter.
Xlll ADJOURNMENT
Council Meeting No. 04-29
Tuesday, September 14, 2004
AGENDA ITEMS
Page 4 of 14
1. TR04-015 — 2003 Year -End Report and Audited Financial (pg. 1)
Statements (Deferred from August 17 Council)
RECOMMENDED:
THAT the Treasurer's Report #TR04-015 "2003 Year -End Report and
Audited Financial Statements" be received; and
THAT Council approve a contribution of $622,523 representing the 2003
general (operating) fund surplus to the Municipal Capital Reserve.
2. PL04-100 — Official Plan Amendment and Zoning By-law (pg. 30)
Amendment Applications
Bricon Construction Ltd.
Lot 13 and Blocks A and B, Plan M-51
Allaura Boulevard
Files D09-01-01 and D14-01-01
(ADDITIONAL INFORMATION DISTRIBUTED SEPARATELY)
RECOMMENDED:
THAT Council approve By-law No. 4589-04.D, being a by-law to approve
Official Plan Amendment No.56 and By-law No. 4590-04.D, being a by-law
to rezone the subject lands.
3. PW04-035 — Approval to Execute a Preservicing Agreement - (pg. 51)
Phase 1 & 2 Preserve Homes Residential
Subdivision
File D12-01-5A
RECOMMENDED:
THAT Council authorize the Mayor and Clerk to execute an agreement
between the Town of Aurora and Preserve Homes Corporation to permit
the servicing of the Phase 1 and 2 lands in Preserves Residential
Subdivision (D12-01-5A) subject to the following conditions:
(a) Issuance of the necessary Certificates of Approval from the Ministry of
Energy and Environment and Lake Simcoe Region Conservation
Authority for all the underground services; and
Council Meeting No. 04-29
Tuesday, September 14, 2004
Page 5 of 14
(b) Signing of the engineering plans for the construction of the municipal
services; and
(c) Receipt of proof of insurance indemnifying the Town in an amount of
$10,000,000; and
(d) Receipt of engineering fees and securities in accordance with the
standard procedures for subdivision developments in the amounts
specified.
4. PW04-042 — Tender Award — Maintenance and Monitoring (pg. 64)
of Stormwater Management Facilities in the
Town of Aurora - Tender No. P.W. 2004-54
RECOMMENDED:
THAT Tender PW2004-54 - 'The Maintenance and Monitoring of
Stormwater Management Facilities in the Town of Aurora" be awarded to
Cannington Excavating 1989 Ltd. for a three year period beginning
January 1, 2005 at its total three-year tendered price of $216,100.00
exclusive of GST; and
THAT the funds provided for this project in the 2004 Budget be carried
over to the 2005 Budget; and
THAT staff be authorized to expend an additional $47,000, exclusive of
GST, for the disposal of sediment from the three stormwater management
facilities that will be cleaned out over the period 2005 to 2007 inclusive if
the sediment testing program indicates the sediment is not of "residential
fill' quality; and
THAT Council authorize the Mayor and Municipal Clerk to execute the
attached Form of Agreement between the Town of Aurora and Cannington
Excavating 1989 Ltd. for the Maintenance and Monitoring of Stormwater
Management Facilities in the Town of Aurora.
5. TSAB04-15 - August 11, 2004 Traffic Safety Advisory Board (pg. 71)
Meeting
RECOMMENDED:
a) THAT the Committee Record of the Traffic Safety Advisory Board
Meeting held on August 11, 2004 be received as information; and
Council Meeting No. 04-29
Tuesday, September 14, 2004
Page 6 of 14
b) Report No. TSAB04-011 — McLeod Drive — Speeding and Safety
Concerns
THAT the request for traffic calming measures on McLeod Drive be
denied; and
THAT multi -way stop sign control be implemented at the intersection
of McLeod Drive and Murdock Avenue; and
THAT parking be prohibited on the south and west sides of McLeod
Drive from a point 43 meters east of Murdock Avenue to Gilbank
Drive (south leg); and
THAT stopping be prohibited from 8:00 a.m. to 4:30 p.m., Monday to
Friday on the east and west sides of McLeod Drive from Aurora
Heights Drive to Gilbank Drive (north leg); and
THAT the Clerk's Department be requested to introduce the
necessary by-laws to implement the above recommendations; and
THAT a letter be sent to all affected residents with the TSAB's
recommendations.
c) Report No. TSAB04-009 — Kemano Drive Between Crawford Rose
Drive and Aurora. Heights Drive — Speeding Concerns
THAT staff be requested to monitor Kemano Drive between Aurora
Heights Drive and Crawford Rose Drive and report back to the TSAB
if necessary; and
THAT a letter be sent to Mr. Derek Sealey with the TSAB's
recommendations.
d) Report No. TSAB04-010 — Intersection of Dunning Avenue and
Cameron Avenue — Multi -Way Stop Sign Control
THAT Report No. TSAB04-010 — Intersection of Dunning Avenue and
Cameron Avenue — Multi -Way Stop Sign Control be received as
information; and
THAT staff be requested to further study the Dunning Avenue and
Cameron Avenue intersection and report back to the October TSAB
meeting.
e) August 10, 2004 memorandum from the By-law Services Co-
ordinator regarding the Super Mailboxes in front of #23 Downey
Circle.
Council Meeting No. 04-29
Tuesday, September 14, 2004
Page 7 of 14
THAT the request to relocate the Super Mailbox in front of #23
Downey Circle be denied; and
THAT a letter be sent to Ms. Stacey Crocker with the TSAB's
recommendations.
f) August 4, 2004 memorandum from the Traffic/Transportation Analyst
regarding parking concerns on Pinnacle Trail
THAT parking be prohibited at anytime on the east side of Pinnacle
Trail from St. John's Sideroad to Pinnacle Trail (east leg); and
THAT the Clerk's Department be requested to introduce the
necessary by-law; and
THAT a letter be sent to all affected residents with the TSAB's
recommendations.
6. ACCESS04-04 — September 14, 2004 Accessibility Advisory (pg. 79)
Committee Meeting
RECOMMENDED:
a) THAT the Committee Record of the Accessibility Advisory Meeting
held on August 26, 2004 be received for information; and
b) THAT Committee members Catherine Couchman and John Lenchak
each prepare a list of the most critical maintenance issues pertaining
to Accessibility Plan Project Priorities, which need to be addressed
promptly; and
THAT these lists be provided to Bob Panizza via e-mail, prior to
September 8, 2004, to be included on the September 14, 2004
Council agenda for consideration and approval.
c) THAT the Accessibility Advisory Committee receive and endorse the
Draft Request for Proposal for the Accessibility Audit with the
following amendments:
• THAT a short paragraph be included at the beginning of the
document to read as follows:
"from this point forward all references to the word accessibility
should be interpreted to mean "Universal Accessibility Codes
and Standards"
Council Meeting No. 04-29
Tuesday, September 14, 2004
Page 8 of 14
• THAT the wording of the Draft Request for Proposal for the
Accessibility Audit be amended to include the following:
- Under the heading of `The successful firm or individual will be
responsible for but not limited to the following:" an additional
bullet be included, which reads as follows:
"preparation of a five year plan outlining phases of
implementation and estimated yearly costs to allow for
consideration during the annual budget process."
• Under the heading Relevant Experience, the following sentence
be amended to include the bolded text:
"...working knowledge of, and experience with the
identification and removal of barriers experienced by a wide
range of persons with disabilities
• Under the heading Relevant Experience, the following sentence
be amended to include the bolded text:
"For each project listed above, provide an indication of the scope
of the project as well as the approximate project cost and
timeframe."
• Under the heading Required Information for your proposal
submission, bullet 7 be amended to read as follows:
"The proposed approach to working with the Accessibility
Advisory Committee and staff in developing the audit, its
methodologies and reporting strategies."; and
THAT staff be authorized to proceed with the process of issuing the
RFP, as amended; and
THAT the Accessibility Advisory Committee be included in the final
selection process and be given the opportunity to provide ongoing
input pertaining to this matter.
d) THAT the Accessibility Design Guidelines — City of Toronto be
received for information.
7. AHC04-03 — August 9, 2004, Aurora Heritage Committee Meeting (pg. 86)
RECOMMENDED:
a) THAT the Committee Record of the Aurora Heritage Committee
Meeting held on August 9, 2004 be received for information; and
Council Meeting No. 04-29
Tuesday, September 14, 2004
Page 9 of 14
b) THAT the Heritage Committee has no immediate concerns with the
continued use of the subject properties namely 15387 & 15393
Yonge St. and supports the landscape modifications as shown on
the proposed site plan; and
c) THAT the Heritage Committee has no objections to the proposed
site plan application as submitted for 74 Wellington St. E.; and
d) THAT the Heritage Committee has no objections to the demolition
of the subject building located at 13990 Yonge St. subject to the
owner providing the committee with the opportunity to obtain some
architectural artifacts from the building; and
e) THAT 22 Marksbury Crt. be added to the heritage inventory list;
and
f) THAT the request of the property owners of 59 & 76 Catherine St.
be approved and that heritage plaques be presented to both
properties.
(59 Catherine St — Myrtle Sisman House circa 1913) (76 Catherine
St. — J. H. Knowles House circa. 1917); and
g) THAT the letter of invitation be circulated to the residents of
Catherine St., Maple St., Spruce St., and Fleury St. inviting them to
attend an information meeting on the establishment of a heritage
district in Aurora on Monday Sept. 27 at 7:30 p.m. at Grace Hall;
and
h) THAT the information from the Ontario Heritage Foundation be
received and that nominations be presented at the next meeting;
and
i) THAT the correspondence from Mr. Greenwood be received for
information and that the Director of Corporate Services be
requested to obtain addition background information on this matter;
and
j) THAT the Historical Society be advised that the Heritage
Committee has no objections with the repairs to the roof of the
Hillary House; and
k) THAT the request from the Aurora United Church for the relocation
of the heritage sign on their front lawn be approved.
Council Meeting No. 04-29 Page 10 of 14
Tuesday, September 14, 2004
8. FAC04-02 — August 16, 2004, Finance Advisory Committee Meeting (pg. 93)
RECOMMENDED:
a) THAT Council Report FAC04-02 be received for information
purposes; and
b) TR04-015 Report - 2003 Year -End Report and Audited Financial
Statements — Grant Thornton Presentation
THAT the approval of the 2003 Year End Report and Audited
Financial Statements be referred to the next meeting of Council for
approval; and
c) Core Services Review
THAT the Director of Finance/Treasurer be authorized to further
investigate the options and associated costs of carrying out a Core
Services Review to be included in the formal recommendation that
goes forward to Council; and
d). Report re: Budget Process for 2005
THAT the Director of Finance/Treasurer provide the Finance
Advisory Committee with a more detailed Proposed Outlook/Budget
Schedule.
9. Item From General Committee - In Camera on September 7, 2004 (pg. 99)
Re: Encroachment Agreement with 15 and 19 Dunham Crescent
RECOMMENDED:
THAT the Town enter into an encroachment agreement with the property
owners of 15 and 19 Dunham Crescent for the use of the land between
their respective properties currently identified as an easement by the
Town.
10. Memo from the Director of Corporate Services (pg. 100)
Re: Councillors Compensation By-law
RECOMMENDED:
THAT the Correspondence be received as information.
Council Meeting No. 04-29
Tuesday, September 14, 2004
11. Correspondence from the Town of Newmarket
Re: Resolution R8-2004 — Increased Traffic Congestion
and Road Network Improvements
RECOMMENDED:
THAT the Correspondence be received as information.
Page 11 of 14
(pg. 103)
12. Correspondence from the Town of Newmarket (pg. 105)
Re: Resolution R1 0-2004 — Ambulance Dispatch Call Processing
and Response Times
RECOMMENDED:
THAT the Correspondence be received as information.
13. Correspondence from the Town of Newmarket (pg. 107)
Re: Resolution R7-2004 — Restricting the Use of Non -Essential
Pesticides
RECOMMENDED:
THAT the Correspondence be received as information.
14. LSAC04-04 — September 9, 2004, Leisure Services Advisory (pg. 109)
Committee Meeting - NO QUORUM REPORT
RECOMMENDED:
THAT the No Quorum Committee Report of the Leisure Services Advisory
Committee Meeting 04-04 held on September 9, 2004 be received for
information.
15. LSO4-045 — Tender L.S. 2004-49 - Purchase of Agricultural (pg. 110)
Tractor with Wide Area Mower Attachment
RECOMMENDED:
THAT Council authorize the purchase of one (1) Agricultural Tractor with
Wide Area Mower Attachment from Hutchinson Farm Supply Inc. of
Stouffville Ontario in the amount of $90,492.00 not including P.S.T. and
G.S.T.
Council Meeting No. 04-29
Tuesday, September 14, 2004
16.
17
iF-3
PL04-103 — GeoSmart Program
RECOMMENDED:
Page 12 of 14
(pg. 114)
THAT Council support participating in a joint submission by "Yorklnfo
Partners" of an application to obtain GeoSmart Funding; and
THAT the Mayor and Clerk be authorized to sign a letter indicating the
Town of Aurora's support of the partnership application for GeoSmart
Funding; and
THAT staff be directed to continue to work with the partnership to finalize
the details of the application.
LSO4-038 —New Fire Hall
RECOMMENDED:
(pg. 120)
THAT Council endorse the program and space allocation for the New Fire
Hall; and
THAT Council direct staff to prepare an Expression of Interest for an
Architect based on the program and approved budget, and report back to
Council with a recommendation.
General Committee Meeting Report No. 04-18 (pg. 131)
Tuesday, September 7, 2004
RECOMMENDED:
THAT the Report of the General Committee Meeting No. 04-18 be
received and the recommendations carried by the Committee be adopted.
19. Memo from the Director of Planning (pg. 137)
Re: Proposed Public Information Meeting
Lebovic Enterprises Inc. and Revlis LTD
(Item #18 (1) Report No. PL04-097 - Lebovic)
RECOMMENDED:
THAT the Public Planning meeting scheduled for Wednesday, October 27,
2004 be cancelled; and
THAT a Public Information Meeting regarding Lebovic Enterprises Inc. and
Revlis LTD. be scheduled for Wednesday October 27, 2004 at 7:00 p.m.
Council Meeting No. 04-29
Tuesday, September 14, 2004
20.
21
22
23
LS04-044 — Additional 2004 Community Grant Requests
RECOMMENDED:
Page 13 of 14
(pg. 138)
THAT Council provide direction with regards to the request for approval of
a 2004 grant for support of the York Region Abuse Program in the amount
of $400.00; and
THAT Council provide direction with regards to an additional 2004 grant
request for the Children's Aid Foundation of York Region in the amount of
$400.00.
EAC04-03 —August 31, 2004, Environmental Advisory Committee (pg. 148)
Meeting
RECOMMENDED:
a) THAT the Committee Record of the Environmental Advisory
Committee Meeting, held on August 31, 2004, be received for
information; and
b) OTHER BUSINESS
THAT Council direct staff to investigate the environmental and
financial benefit and the feasibility of utilizing "green roof'
technology to replace the existing Town Hall roof and report back to
Council.
LS04-50 — Seniors Centre Site Pre -Grading Tender Award (pg. 152)
RECOMMENDED:
THAT Council award Tender LS2004-58 Pre -Grading for the new Seniors'
Centre to Gentile Contracting Ltd. in the amount of $239,000 excluding
G.S.T.
LS04-051 — Award of Tender for Construction the (pg. 156)
New Recreation Complex
RECOMMENDED:
THAT Council award Tender LS2004-55 for the construction of the new
Recreation Complex to Bondfield Construction Ltd. in the amount of
$16,695,000 excluding G.S.T.; and further
Council Meeting No. 04-29
Tuesday, September 14, 2004
Page 14 of 14
THAT Council recommend that an additional amount of $100,000 be
provided for the provision of an alternative pool system (Myrtha Pool); and
further
THAT Council recommend that an additional amount of $175,000 be
provided for the provision of ice rink conversion mats and related storage
facility, subject to acceptability by the Aurora Chamber of Commerce.
COUNCIL - SEPTEMBER 14,
2004 AGENDA ITEM #
°"f �el�
TOWN OF AURORA EXTRACT FROM COUNCIL MEETING 04-
26
HELD ON TUESDAY, AUGUST 17, 2004
VII CONSIDERATION OF ITEMS REQUIRING SEPARATE DISCUSSION
7. TR04-015 - 2003 Year -End Report and Audited Financial Statements
Moved by Councillor Gaertner
Seconded by Councillor Kean
THAT the Treasurer's Report TR04-015 - "2003 Year -End Report and
Audited Financial Statements" be deferred to the next Council meeting.
CORRESPONDENCE SENT BY:
ACTION DEPT.: Treasury
INFO: Pendina
CARRIED
-1-
COUNCIL - SEPTEMBER 14, 2004
-2-
COUNCIL — SEPTEMBER 14, 2004
Ut-TOWN OF AURORA
COUNCIL REPORT No. TR04-015
SUBJECT: 2003 Year -End Report and Audited
FROM: Jim Carey, Director of Finance / Treasure CLERK'S DEPARTMEW
Staff Report Dlepoeldon
DATE: August 17, 2004 () Adopted
Amandel
Date Lc s Toil 9e ! o
RECOMMENDATIONS Initlal __ �n
THAT the Treasurer's Report #TR04-015 "2003 Year -End Report and Audited
Financial Statements" be received.
THAT Council approve a contribution of $622,523 representing the 2003 general
(operating) fund surplus to the Municipal Capital Reserve.
BACKGROUND
For the fiscal period ending December 31, 2003 the Town's consolidated financial
statements have been audited by Grant Thornton LLP Chartered Accountants. The fiscal
period ending December 31, 2003 was the second year with Grant Thornton as the Town's
Auditor. Town staff were very satisfied with Grant Thornton and look forward to working
with the Grant Thornton team in future years.
There was also an "Actuarial Valuation of the Town of Aurora Retirement Benefit Public
Sector Accounting Board (PSAB) Obligations & Expenses" that was produced by Nexus
Actuarial Consultants Ltd. This review is required every few years to ensure that the Town
complies with PSAB standards. This report is available for review by contacting the
Treasurer.
This report is prepared annually by the Treasurer and is presented to Council for
information purposes with supporting analysis of the Town's actual financial performance in
relation to the approved 2003 Operating and Capital Budgets. It should be noted that the
previous Treasurer, Allan Evelyn, accepted a position with Seneca College in January,
2003 and the new Treasurer, Jim Carey, started on May 31, 2003.
This year, for the first time, the Financial Statements will be presented by Grant Thornton
to the Finance Advisory Committee (FAC) on August 16 prior to this report going to Council
on August 17. The newly constituted FAC held theirfirst meeting on July 15 and agreed at
that meeting that they would like to receive the presentation of the financial statements
from the auditors prior to the statements being presented to Council.
—3—
COUNCIL — SEPTEMBER 14, 2004
August 10, 2004 - 2 - Report No. TR04-015
As members of management representing the Corporation of the Town of Aurora, it is
management responsibility to prepare the Town's financial statements, on a consolidated
basis, in accordance with Canadian generally accepted accounting principals as prescribed
by PSAB:
Although this report and the Town's 2003 consolidated financial statements (attached
hereto as Appendix "A") have been prepared and presented to Council earlier this year
than last year, staff will work diligently to present the fiscal 2004 financial statements to
Council in June, 2005.
COMMENTS
The following commentary highlights the Town's 2003 actual financial results for Council's
information.
Overview
The municipal sector continues to experience significant pressure to re-evaluate all aspects
of municipal service delivery models to ensure both internal and external clients receive
effective and efficient municipal services.
Unfortunately, as the impacts of legislative change, both Federal and Provincial, reach the
municipal sector, the scope and breadth of municipal services continue to expand thereby
requiring additional financial resources to satisfy redefined roles and responsibilities. In
years past the municipal sector attempted to absorb expanded responsibilities through
identification of operating efficiencies and/or adjustment to service level standards where
absolutely necessary. Staff at the Town of Aurora continuously attempt to identify and
evaluate opportunities to realize efficiencies in municipal operations, howeverduring times
of consistent economic growth it is increasingly difficult to maintain municipal service level
standards with a static staff complement.
Highlights of the Town's 2003 operating results include:
Assessment growth of over 6% led to $989,000 in additional municipal property tax
revenues for 2003.
During 2003, the Town:
✓ Successfully implemented a new Culture and Recreation Master Plan
✓ Experienced a 100% increase in permit activity over 2002
✓ Issued a Request For Proposal for anew financial information system and awarded
the contract to Vadim Computer Management Group Limited.
C:\Documents and Settings\Jim Carey\Finance Advisory Committee\TR04-015 - 2003 Financial
Statement Summary Report.doc
—4—
COUNCIL — SEPTEMBER 14, 2004
August 10, 2004 - 3 - Report No. TR04-015
Operating Results:
For the fiscal period ended December 31, 2003, the Town's general fund operations
produced an operating surplus of $622,523 compared to a $502,809 surplus for 2002.
The following commentary briefly explains significant variances between 2003 actual /
budget and 2002 actual operating results:
Sources of Financing
Budaet2003
User Charges (Water & Sewer) 11,834,018
Actual 2003
10,527,670
Actual 2002
10,360,226
User charge revenues were approximately $1,306k under budget due to water and sewer
revenues being $500k and $400k below forecast, $60k shortfall on engineering fees, $52k
shortfall on aquatic programs, $75k under budget on ball diamonds, $50k short in garbage
tag revenues and the balance of $169k underage spread over a number of services.
Licensing revenues were removed from this budget forthe 2003 budget and approximately
$1,831 k has been taken out of the 2002 actuals.
Budget2003
Charges to developers 4,175,000
Actual 2003
5,607,100
Actual 2002
1,143, 268
The variations between 2003 budget versus actual and 2002 actual relate to the
implementation of Public Sector Accounting guidelines that require recognition of charges
to developers as funds are spent as opposed to when funds are received. Also, there was
a very high number of building permits issued reflecting strong demand for housing due to
ongoing low interest rates.
Investment Income
Budget2003
1,950,828
Actual 2003
Actual 2002
1,761,871
The 2003 budget estimate for investment income assumed higher yield expectations than
were actually achieved. Note that reserve interest is not budgeted.
C:\Documents and Settings\Jim Carey\Finance Advisory Committee\TR04-015 - 2003 Financial
Statement Summary Report.doc
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COUNCIL — SEPTEMBER 14, 2004
August 10, 2004 - 4 - Report No. TR04-015
Current Expenditures
Generally speaking most corporate divisions were successful in delivering respective
municipal services within the guidelines established within the 2003 budget estimates.
General Government
Bud-get2003
4,017,885
Actual 2003
4,295,875
Actual 2002
3,459,176
The increase in 2003 over 2002 is due to the Employee Future Benefit Calculation being
added in accordance with PSAAB.
Protection to persons
and property 5,863,924 5,921,005 4,324,205
The unfavourable variance between 2003 budget and actual of approximately $57,000 (or
1.0% of the approved divisional budget) was not related to any specific program area.
Transportation 2,495,877 3,068,420 2,493,071
Actual expenditure levels for 2003 (net of contributions to reserves and reserve funds)
were higher than anticipated due entirely to collection of engineering services fees in
excess of $571k greater than budgeted. It is not uncommon within the development
services area of this division to be net accumulators during constant growth periods while
design and inspection costs typically follow shortly thereafter.
Environmental 6,978,567 6,724,736 7,238,421
Environmental expenditures (actual) were reduced by $254k savings realized within the
waste collection program area as well as lower than anticipated water and sanitary sewer
operations related charges at the Town level. The latter factor was attributed to the Town's
commitment to undertake the major remedial works on the sanitary sewer lateral
connections over the preceding 18 or so months.
C:\Documents and Settings\Jim Carey\Finance Advisory Committee\TR04-015 - 2003 Financial
Statement Summary Report.doc
COUNCIL — SEPTEMBER 14, 2004
August 17, 2004 - 5 - Report No. TR04-015
Budqet 2003 Actual 2003 Actual 2002
Library, Leisure & Cultural 7,157,540 7,246,631 6,669,155
Services
Library, Leisure and cultural services are marginally over budget, by about $89k or 1.2% of
the budget, after taking into consideration transfers to reserves and reserve funds. The
most significant factor effecting operating results forthe Leisure Services division in 2003 is
attributed to the Community Centre Building repair account for unanticipated repairs to
both the ice resurfacer and compressor.
Planning and development 776,210 781,517 656,429
The marginal unfavourable variance in this division can be attributed to salary & wage gaps
as a result of a maternity leave from September to December 2002. Otherwise issues
relating to subdivision and site plan applications generally dictate ability to perform in
accordance with annual budget estimates.
Capital Expenses:
Capital fund activity often fluctuates from year to year as major capital projects carry over
multiple fiscal periods. Hence, it is not uncommon for the incurrence of costs to vary from
year to year as major multi -year municipal infrastructure projects are completed.
Budqet 2003
General Government
Actual 2003
5,522,722
Actual 2002
:: •:I
The significant variance between the 2003 budget and actual results relate to the
unbudgeted purchase of the Burnett Lands for $6,000,000.
Protection to persons
and property 82,012 74,305 34,336
The 2003 budget to actual variance related to the completion of certain 2001 initiatives in
2002 that were approved and funded as part of the 2001 budget approval process.
S:\Treasury\C10 Reports to Council\TR04-015 - 2003 Financial Statement Summary Report.doc
—7—
COUNCIL — SEPTEMBER 14, 2004
August 10, 2004 - 6 - Report No. TR04-015
Transportation
Budget 2003
4,423,500
Actual 2003
2,038,769
Actual 2002
1,941,036
Actual transportation costs for 2003 are under budget (by approximately $2,385k) as a
result of timing issues associated with the construction of the Maple Street and St. John's
Sideroad reconstruction projects.
Environmental services 840,000 757,196 2,489,359
The 2003 actual costs include the majority of costs associated with completion of the
Wellington Street East project. The budget for which was provided for within the 2000
budget period.
Leisure & Cultural Services 3,247,000 1,808,704 2,033,738
The significant 2003 budget to actual variance (approximately $1,438k) relates to capital
initiatives carried forward from previous years for which the projects were started and/or
completed during 2002.
Planning and Development
108,979
91,545
The favourable Planning and Development budget to actual variance relates to timing
issues associated with the completion of growth related studies in support of future
development initiatives. The variance will be carried forward to subsequent periods as an
unexpended capital balance that will be allocated as growth related study projects are
completed. Therefore, there was no capital budget for 2003, the surplus would be used for
any expenditures.
Staff will report to Council prior to approval of the 2005 Operating and Capital Budget
process the funding status of completed capital projects and recommend allocation or
funding alternatives for all projects with unfinanced or unexpended capital balances. This
exercise will ensure that related reserve and reserve fund balances through the forecast
period reflect appropriate funding of completed capital projects.
C:\Documents and Settings\Jim Carey\Finance Advisory Committee\TR04-015 - 2003 Financial
Statement Summary Report.doc
Q��
COUNCIL — SEPTEMBER 14, 2004
August 10, 2004 - 7 - Report No. TR04-015
Statement of Changes in Financial Position
Under financial reporting guidelines defined by the Public Sector Accounting Board, all
changes in financial balances reported on the Statement of Financial Position (formerly
known as the Balance Sheet) are itemized within the Statement of Changes in Financial
Position. This statement provides Council with an overview of non -cash related working
capital balances that ultimately impact the Municipality's net cash position during the year.
OPTIONS
N /A
CONCLUSIONS
The Town's audited consolidated financial statements reflect financial results for the year
ending December 31, 2003.
The financial results for 2003 will be used to guide the budget process forthe period 2005-
2007. Staff will present the annual update of the Town's three year financial forecast for
operating activities and the 5 year forecast for capital, reserve and reserve fund projections
through December 31, 2009 in mid October.
With the corporate goal of continuously delivering quality municipal services in an effective
and efficient manner, staff is committed to providing Council with the necessary information
to make informed decisions that ultimately lead to maximizing resource (human and
financial) allocation.
FINANCIAL IMPLICATIONS
The allocation of the Town's 2003 general operating surplus into the general municipal
capital (discretionary) reserve will assist the Town in its goal of financing new or existing
capital initiatives that are intended to provide an enduring benefit to all stakeholders in the
Town of Aurora.
LINK TO STRATEGIC PLAN
Goal "A" — Maintaining a well managed and fiscally responsible municipality.
C:\Documents and Settings\Jim Carey\Finance Advisory Committee\TR04-015 - 2003 Financial
Statement Summary Report.doc
COUNCIL — SEPTEMBER 14, 2004
August 10, 2004 -8 - Report No. TR04-015
ATTACHMENTS
• Appendix "A" -Consolidated Financial Statements, Town of Aurora December 31, 2003
PRE -SUBMISSION REVIEW
Management Team Meeting — Wednesday, August 11, 2004
Prepared by. Jim Carey, ext. 4111
Jim
Finance / Treasurer
C:\Documents and Settings\Jim Carey\Finance Advisory Committee\TR04-015 - 2003 Financial
Statement Summary Report.doc
—10—
COUNCIL — SEPTEMBER 14, 2004
APPENDIX "A"
Consolidated Financial Statements
Town of Aurora
December 31, 2003
DRAFT
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COUNCIL — SEPTEMBER 14, 2004
AUDITORS' REPORT
To the Members of Council, Inhabitants
and Ratepayers of the Corporation of the
Town of Aurora
We have audited the consolidated statement of financial position of the Corporation of
the Town of Aurora as at December 31, 2003 and the consolidated statements of
financial activities and changes in financial position for the year then elided. These
financial statements are the responsibility of the Town's management. 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 plan and perform an audit to obtain
reasonable assurance whether the financial statements are free of material misstatement.
An audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as evaluating the
overall financial statement presentation.
In our opinion, these consolidated financial statements present fairly, in all material
respects, the financial position of the Town as at December 31, 2003 and the results of
its operations and changes in financial position for the year then ended in accordance
with Canadian generally accepted accounting principles.
Markham, Canada,
June 4, 2004
Chartered Accountants
DRAFT
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COUNCIL — SEPTEMBER 14, 2004
Town of Aurora
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
As at December 31
2003 2002
S $
Financial assets
Cash and short-term investments [note 21
28,184,899
20,022,895
Taxes receivable
3,483,320
3,909,483.
User charges receivable
1,305,255
- 1,516,746
Accounts receivable
1,066,450
1,277,698
Investment in Borealis Hydro Electric Holdings Inc. [note 37
26,878,896
26,464,677
Total assets
60,918,820
53,191,499
Liabilities
Accounts payable and accrued liabilities
4,801,513
4,434,616
Deposits and deferred revenue
5,368,888
3,733,134
Deferred revenue - Obligatory reserve funds [note 41
8,898,648
5,037,099
Employee future benefits liabilities [note 57
394,646
163,800
Total liabilities
19,463,695
13,368,649
Net Assets - 41,455,125 39,822,850
MUNICIPAL POSITION
Fund Balances (Note 6)
Operating fund 622,523 502,809
Capital fund 7,375,472 (361,984)
Reserves and Reserve funds [note 71 6,578,234 13,217,348
Equity in Borealis Hydro Electric Holdings Inc. [note 3] 26,878,896 26,464,677
Fund balances and municipal position 41.455.125 - 1 39 822.850
See accompanying notes
DRAFT
—13—
COUNCIL — SEPTEMBER 14, 2004
Town of Aurora
CONSOLIDATED STATEMENT OF
FINANCIAL ACTIVITIES
Year ended December 31
Budget
2003
Actual
2003
Actual
2002
(Unaudited)
REVENUES
Taxation [note 8]
15,783,247
15,794,985
14,805,610
User charges [note 101
11,834,018
17,363,663
13,905,454
Grants [note 11]
73,919
415,456
112,160
Other [note 12]
2,972,047
6,223,657
5,111,259
Net income — Borealis Hydro Electric Holdings Inc.[note 31
—
414,219
(63,913)
Total revenues
30,663,231
40,211,980
33,870,570
EXPENDITURES
Current
General government
4,017,885
4,295,876
3,459,176
Protection to persons and property
5,863,924
5,921,005
4,324,205
Transportation services
2,495,877
3,068,420
2,493,071
Environmental services
6,978,567
6,724,735
7,238,421
Leisure and cultural services.
7,157,540
7,246,632
6,669,155
Planning and development
776,210
781,517
656,429
27,290,003
28,038,185
24,840,457
Capital
General government
860,000
5,522,722
288,984
Protection to persons and property
- 82,013
74,305
34,336
Transportation services
4,423,500
2,038,769
1,941,036
Environmental services
840,000
757,196
2,449,359
Leisure and cultural services
3,247,000
1,808,704
2,033,738
Planning and development
—
108,979
91,545
9,452,513
10,310,675
6,878,998
Total expenditures [note 9]
36,742,516
38,348,860
31,719,455
Net revenues (expenditures)
(6,079,285)
`1,863,120
2,151,115
FINANCING and TRANSFERS
Transfers between funds
5,938,460
—
—
Principal repayment on debt
—
—
(2,614,400)
Changes in employee benefit obligation
—
(230,846)
(163,800)
Change in fund balances
(140,825)
1,632,274
(627,085)
See accompanying notes
DRAFT
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COUNCIL — SEPTEMBER 14, 2004
Town of Aurora
STATEMENT OF CHANGES IN FINANCIAL POSITION
Year ended December 31
2003
2002
g
$
OPERATING ACTIVITIES
Net revenues (expenditures)
1,632,274
1,987,314
Increase in employee benefit obligations
230,846
163,800
(Increase) decrease in equity
in Borealis Hydro Electric Holdings Inc.
(414,219)
63,913
Changes in non -cash working capital balances
1,448,901
2,051,227
related to operations:
Decrease in taxes receivable
426,163
683,547
Increase in user charges receivable
211,491
152,946
Decrease (increase) in accounts receivable
211,248
(379,050)
Increase (decrease) in accounts payable and accrued liabilities
366,897
(2,676,953)
Increase in deposits and deferred revenues
1,635,755
260,059
Decrease in obligatory reserve funds
3,861,549
373,104
Cash provided by operating activities
8,162,004
628,680
FINANCING ACTIVITIES
Mortgage repayments
—
(2,614,400)
Cash used in financing activities
—
(2,614,400)
Net increase (decrease)in cash during the year
8,162,004
(1,985,720)
Cash and short-term investments, beginning of year
20,022,895
22,008,615
Cash and short-term investments, end of year
28,184,899
20,022,895 .
See accompanying notes
—15—
DRAFT
COUNCIL — SEPTEMBER 14, 2004
Town of Aurora
CONSOLIDATED SCHEDULE OF OPERATING FUND
ACTIVITIES - SCHEDULE 1
Year ended December 31
Budget
Actual
Actual
2003
2003
2002
(Unaudited)
REVENUES
Taxation [note 8]
15,783,247
15,794,985
14,805,610
User charges [note 10]
11,834,018
10,527,670
10,549,542
Grants [note 11]
73,919
121,036
112,160
Other [note 121
2,972,047
5,646,570
4,084,699
Total revenues
30,663,231
32,090,261
29,552,011
EXPENDITURES
General government
4,017,885
4,295,876
3,459,176
Protection to persons and property
5,863,924
5,921,005
4,324,205
Transportation services
2,495,877
3,068,420
2,493,071
Environmental services
6,978,567
6,724,735
7,238,421
Leisure and cultural services
7,157,540
7,246,632
6,669,155
Planning and development
776,210
781,517
656,429
Total expenditures
27,290,003
28,038,185
24,840,457
Net revenues
3,373,228
4,052,076
4,711,554
FINANCING and TRANSFERS
Change in employee benefit obligations
—
(230,846)
(163,800)
Transfer (to) from reserves
(1,643,369)
(1,390,087)
(2,643,072)
Transfer (to) from reserve funds
(714,509)
(737,536)
(592,903)
Transfer (to) from capital funds
(1,518,159)
(1,573,893)
(1,260,670)
Net financing and transfers
(3,876,037)
(3,932,362)
(4,660,445)
CHANGE IN OPERATING FUND
(502,809)
119,714
51,109
OPERATING FUND BALANCE, BEGINNING OF YEAR
502,809
502,809
451,700
OPERATING FUND BALANCE, END OF YEAR
—
622,523
502,809
See accompanying notes
DRAFT
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COUNCIL — SEPTEMBER 14, 2004
Town of Aurora
CONSOLIDATED SCHEDULE OF CAPITAL FUND
ACTIVITIES - SCHEDULE 2
Year ended December 31
Budget Actual Actual
2003 2003 - 2002
REVENUES (Unaudited)
User charges [note 10]
Grants [note 11]
Other [note 121
—
—
—
1,228,893
294,420
146,000
2,212,644
—
230,571
Total revenues
—
1,669,313
2,443,215
EXPENDITURES
General government
Protection to persons and property
Transportation services
Environmental services
Leisure and cultural services
Planning and development
860,000
82,013
4,423,500 -
840,000
3,247,000
—
5,522,722
74,305
2,038,769
757,196
1,808,704
108,979
288,984
34,336
1,941,036
2,489,359
2,033,738
91,545
Total expenditures
9,452,513
10,310,675
6,878,998
Net revenues
(9,452,513)
(8,641,362)
(4,435,783)
FINANCING and TRANSFERS
Transfer from (to) operating fund -
Transfer from (to) reserves
Transfer from (to) reserve funds
Mortgage proceeds 1 repayments
2,055,485
3,299,542
4,459,470
—
1,573,893
4,438,825
10,366,100
—
1,260,670
1,281,559
5,386,116
(2,614,400)
Net financing and transfers
9,814,497
16,378,818
5,313,945
CHANGE IN CAPITAL FUND
361,984
7,737,456
878,162
CAPITAL FUND BALANCE, BEGINNING OF YEAR
(361,984)
(361,984)
(1,240,148)
CAPITAL FUND BALANCE, END OF YEAR
—
7,375,472
(361,984)
See accompanying notes
DRAFT
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COUNCIL — SEPTEMBER 14, 2004
Town of Aurora
CONSOLIDATED SCHEDULE OF RESERVES AND RESERVE
FUNDS ACTIVITIES - SCHEDULE 3
Year ended December 31
REVENUES
User charges [note 10]
Other [note 12]
Actual Actual
2003 2002
5,607,100 1,143,268
431,088 795,989
Total revenues 6,038,188 1,939,257
FINANCING and TRANSFERS
Transfer from (to) operating fund
Transfer from (to) capital fund
2,127,623 (3,235,975)
(14,804,925) 6,667,675
Total net transfers
(12,677,302)
3,431,700
CHANGE IN RESERVE AND RESERVE FUND BALANCE
(6,639,114)
(1,492,443)
RESERVE AND RESERVE FUND BALANCE, BEGINNING OF YEAR
13,217,348
14,709,791
RESERVE AND RESERVE FUND BALANCE, END OF YEAR
6,578,234
13,217,348
See accompanying notes
Ii:
COUNCIL - SEPTEMBER 14, 2004
The Town of Aurora [the "Town"] is a municipality in the Province of Ontario. The Town conducts its
operations guided by the provisions of provincial statutes such as the Municipal Act, Municipal Affairs Act
and related legislation.
1. SIGNIFICANT ACCOUNTING POLICIES
The consolidated financial statements of the Town are the representation of management and have been
prepared in accordance with Canadian generally accepted accounting principles for local governments as
recommended by the Public Sector Accounting Board ["PSAB"] of The Canadian Institute of Chartered
Accountants.
Significant accounting policies adopted by the Town are as follows
Basis of consolidation
The consolidated financial statements reflect the assets, liabilities, revenues, expenditures and fund balances
of the Town, and except for government business enterprise which are accounted for by the modified equity
basis of accounting, comprise all of the organizations that are accountable for the administration of their
financial affairs and resources to the Town and are owned or controlled by the Town.
The Aurora Public Library Board is fully consolidated in these consolidated financial statements. All inter -
organizational and inter -fund transactions and balances are eliminated.
The taxation, other revenues, expenditures, assets and liabilities with respect to the Boards of Education
within the Regional Municipality of York are not reflected in the Town's consolidated financial statements.
Investment in Borealis Hydro Electric Holdings Inc.
The. Town's investment in Borealis Hydro Electric Holdings Inc. is accounted for on a modified equity basis,
consistent with the generally accepted accounting principles, as recommended by PSAB for government
business enterprises, Under the modified equity basis, the business enterprise's accounting principles are not
adjusted to conform to those of the Town and inter -organizational transactions and balances are not
eliminated. The Town recognizes its equity interest in the annual income or loss of Borealis Hydro Electric
Holdings Inc. in its consolidated statement of financial activities with a corresponding increase or decrease in
its investment asset account. Any dividends that the Town may receive from Borealis Hydro Electric
Holdings Inc. will be reflected as reductions in the investment asset account.
Basis of accounting
Revenues and expenditures are reported on the accrual basis of accounting. The accrual basis of accounting
recognizes revenues as they become available and measurable; expenditures 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.
Inventories
Expenditures on materials and supplies are reported as an expenditure on the consolidated statement of
financial activities in the year of acquisition.
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COUNCIL - SEPTEMBER 14, 2004
Capital assets
The historical cost and accumulated amortization of capital assets are not recorded for Town purposes.
Capital assets acquired are reported as an expenditure on the consolidated statement of financial activities in
the year of acquisition.
Pensions agreements
The Town makes contributions to the Ontario Municipal Employees Retirement Fund (OMERS), a multi -
employer public sector pension fund, based on the principles of a defined benefit plan, which specifies the
amount of the retirement benefit to be received by theemployees on the basis of predefined retirement age,
length of eligible service and rates of remuneration over a fixed period of time.
Employee future benefits
Employee future benefits include health and basic dental coverage that the Town of Aurora pays on behalf of
its current and retired employees. The Town records these future benefits as they. are earned during the
employee's tenure of service. The Town also estimates future benefits relating to accumulated sick credits
and overtime as they are earned.
Deferred revenue
Deferred revenues represent user charges and fees which have been collected but for which the related
services have yet to be performed. These accounts will be recognized as revenues in the fiscal year the
services are performed.
Use of estimates
The preparation of financial statements in conformity with Canadian generally accepted accounting principles
requires management to make estimates and assumptions that affect the reported amounts of assets and
liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures
during the period. Actual results could differ from these estimates.
Budget figures
The approved operating and capital budgets for 2003 are reflected on the Consolidated Statement of
Financial Activities. The budgets established for the capital fund operations are on a project -oriented basis,
the costs of which may be carried out over one or more years and, therefore, may not be comparable with the
current year actuals.
DRAFT
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COUNCIL - SEPTEMBER 14, 2004
2. SHORT TERM INVESTMENTS
Short tern investments, recorded at a cost of $5,809,648 (2002 - $6,453,862), have a market value
approximating cost. These investments consist of interest -bearing certificates and are included as part of cash
and short-term investments.
3. INVESTMENT IN BOREALIS HYDRO ELECTRIC HOLDINGS INC.
The following represents condensed financial information for Borealis Hydro Electric Holdings Inc. which
has been accounted for on a modified equity basis consistent with the generally accepted accounting
principles as recommended by PSAB for government business enterprises.
The Town of Aurora's investment in Borealis Hydro Electric Holdings Inc. at December 31, 2003 is reported
as follows:
2003
2002
$
S
Share Capital
Borealis Hydro Electric Holdings Inc. - 1,000 common shares
12,385,600
12,385,600
Retained earnings
1,757,296
1,343,077
Long-term Debt —Unsecured Promissory Note
12,736,000
12,736,000
Total investment
26,878,896
26,464,677
Details of the continuity of the investment are as follows:
2003
2002
Balance, beginning of year 26,464,677 - 26,528,590
Net income (loss) for the year 414,219 (63,913)
Balance, end of year 26,878,896 26,464,677
Borealis Hydro Electric Holdings Inc. issued in April 2002 an unsecured promissory note in the
amount of $12,736,000, effective November 1, 2000, to the Town. The note bears interest at a
simple annual rate equal to the rate of interest that Borealis is, from time to time, permitted by the
OEB to recover in its rates [currently 7.25% per annum]. Interest is due and payable on the last day
of each of March, June, September and December, commencing December 31, 2001.
DRAFT
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COUNCIL - SEPTEMBER 14, 2004
3. INVESTMENT IN BOREALIS HYDRO ELECTRIC HOLDINGS INC. (cont.)
The following table provides condensed financial information in respect of Borealis Hydro Electric Holdings
Inc.:
2003 2002
$ e
Financial Position
Assets
Current
8,731,759
9,240,813
Capital
21,427,373
20,425,503
Other
3,101,700
2,204,206
33,260,832
31,870,522
Liabilities
Current
4,340,026
4,460,315
Other
2,041,910
945,530
Long term debt to Town of Aurora
12,736,000
12,736,000
19,117,936
18,141,845
Net assets
14,142,896
13,728,677
Results of Operations
Revenues
33,630,919
37,059,353
Operating expenses
32,183,340
35,864,066
Income before interest and amounts in lieu of income taxes
1,447,579
1,195,287
Interest and amounts in lieu of income taxes
1,033,360
1,259,200
Net income (loss) - 414,219 (63,913
Related party transactions
Related party transactions between the Town of Aurora
mid Borealis Hydro Electric Holdings Inc. (wholly owned
subsidary of the Town) included the following:
Interest paid on Promissory note
Rent — 215 Industrial Parkway South
Energy Purchases
2003 2002
S S
923,360 1,154,200
99,289 96,396
675,159 812,647
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COUNCIL — SEPTEMBER 14, 2004
4. DEFERRED REVENUE - OBLIGATORY RESERVE FUNDS
A requirement of PSAB is that obligatory reserve funds be reported as deferred revenue. This requirement is
in place as provincial legislation restricts how these funds may be used and, under certain circumstances, how
these funds may be refunded.
Obligatory reserve funds consist of the following:
2003 2002
$ $
Development charges 7,443,585 1,941,213
Park purposes 864,622 1,276,552
Development charges transferred to capital but
unexpended at the end of the year 590,441 L819.334
5,037,099
5. EMPLOYEE FUTURE BENEFIT OBLIGATIONS
Post employment benefits are health and dental benefits that the Town of Aurora pays on behalf of its current
and retired employees. The Town recognizes these post -retirement costs as they are earned during the
employee's tenure of service. An actuarial estimate of future liabilities for employee future benefits has been
completed and forms the basis for the estimated liability reported in these financial statements.
2003 2002
$ 6
Post employment benefits 325,146 94,300
Accrued Sick Leave 38,800 38,800
Accrued Overtime 30,700 30,700
394,646 163,800
The main assumptions employed for the actuarial valuation prepared at December 31,
2003 are as follows:
Interest (discount) rate.
The present value as at December 31, 2003, of the post employment benefit liability was
determined using a discount rate of 6.0%.
Health costs
Health costs were assumed to increase at an average increase of 10.0% for 2004 and
decrease thereafter to 5.0% per year.
Dental costs
Dental costs were assumed to increase at an average increase of 5.0% in 2004 and
thereafter.
DRAFT
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COUNCIL - SEPTEMBER 14, 2004
The management of the Town has, using the best information available to it, estimated the liability for
accrued sick leave and accrued overtime based on the value of the current obligation for past and current
employees
.6. MUNICIPAL FUND BALANCES
The net change in fund balances consists of the following:
2003 Net increase 2002
Operating fund - for general reduction of
taxation and user charges
622,523
119,714
502,809
Capital fund
7,375,472
7,737,456
(361,984)
Reserves and reserve funds [note 7] -
6,578,234
(6,639,1 14)
13,217,348
Equity in Borealis Hydro Electric Holdings Inc. [note 31
26,878,896
414,219
26,464,677
Total fund balances 41,455,125 1,632,275 39,822,850
DRAFT
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COUNCIL - SEPTEMBER 14, 2004
7. RESERVES AND RESERVE FUNDS
Reserves and reserve funds are comprised of the following:
2003 2002
Reserves set aside by Council for
Acquisition of capital assets
1,429,886
3,301,235
Working capital
480,000
480,000
Contingencies -
1,786,851
2,439,655
Engineering
1,352,922
1,534,658
Other management
85,783
272,47
Total reserves
5,135,442
8,028,024
Reserve funds set aside for specific purposes by legislation,
regulation or agreement
Park purposes
864,622
1,276,552
Development charges for
Corporate/Administration
(281,576)
(558,282)
Fire
1,164,292
828,507
_ Leisure services
3,589,880
2,171,514
Library
734,204
415,859
Transit
—
60,957
Public works
1,608,951
792,903
Transportation
2,039,696
472,969
Water
(835,409)
(1,033,444)
Sewer
(576,453)
(1,209,770)
Reserve funds set aside by Council for specific purposes
capital projects
1,442,792
5,189,324
Total reserve funds before the following
9,750,999
8,407,089
Less amounts reallocated to obligatory reserve funds [note 4]
8,308,207
3,217,765
Total reserve funds
1,442,792
5,189,324
Total reserves and reserve funds 6,578,234 13,217,348
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COUNCIL - SEPTEMBER 14, 2004
8. NET TAXATION CHARGES
Total taxation consists of the following:
2003 2002
$ $
Total taxes levied by the Town
61,603,915
59,092,257
Less
Taxes levied on behalf of the Boards of Education
21,701,743
21,526,643
Taxes levied on behalf of the Region of York
24,107,187
22,760,004
Net taxation charges -
15,794,985
14,805,610
9. CLASSIFICATION OF EXPENDITURES BY OBJECT
Expenditures by object consist of the following:
2003 2002
Salaries, wages and benefits
11,223,337
9,939,008
Contracted services
13,377,544
12,263,397
Materials and supplies
3,321,222
2,531,024
Capital and other
10,426,757
6,986,026
38,348,860
31,719,455
10. USER CHARGES
Budget
2003
2002
$
$
$
Operating
Fees and service charges
11,834 018
10,527,670
10,549,542
11,834,018
10,527,670
10,549,542
Capital
Lot levies and development charges
—
1,228,893
2,212 644
—
1,228,893
2,212,644
Reserves and Reserve Funds
Contributions from developers
—
10,697,543
3,729,017
Net change in Obligatory Reserve Funds
—
(5,090,443)
(2,585,749)
—
5,607,100
1,143,268
Total 11,834,018 17,363,663 13,905,454
-26-
COUNCIL - SEPTEMBER 14, 2004
11. GRANTS
Budget 2003 2002
Operating -
Province of Ontario
73,919 84,634
78,101
Government of Canada
- 16,556
7,454
Other
- 19,846
26,605
73,919 121,036
112,160
Capital
Province of Ontario
- 294,420
-
- LY4.4LU -
Total - 73,919 415,456 112,160
12. OTHER REVENUE
Budget 2003 2002
S $ $
Operating
Penalties and interest on taxes
625,000
549,323
548,050
Fines
294,500
330,646
330,362
Rents and leases
272,000
2,717,209
1,511,211
Interest income
1,430,500
1,676,987
1,335,018
Other.
350,047
372,404
360,058
2,972,047
5,646,569
4,084,699
Capital
Other - 146,000 230,571
IAL nnn moon ��,
Reserves and Reserve Funds
Interest income - 424,268 451,871
Other - 6,820 344,118
- 431,088 795,989
Total 2,972,047 6,223,657 5,111,259
13, PENSION AGREEMENTS
The Town makes contributions to the Ontario Municipal Employees Retirement System ["OMERS"], which
is a multi -employer plan, on behalf of all full-time members of its staff. OMERS is a defined benefit plan
which specifies the amount of the retirement benefits to be received by the employees based on the length of
service and rates of pay.
In June 1998, OMERS announced a contribution holiday as part of a multi -phase surplus management
initiative. For the period commencing August 1998 and ending December 31, 2002, the Town was not
required to make contributions to the plan on behalf of its staff. Under typical funding arrangements, the
Town's contributions are expensed in the period due. -
Contributions resumed on January 1, 2003 at rates of 2.1% and 2.6% depending on the level of earnings.
Effective January 1, 2004, full contribution rates will resume ranging from 6.0% to 9.8% depending on the
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COUNCIL - SEPTEMBER 14, 2004
proposed retirement age and level of earnings.
14. PUBLIC SECTOR SALARY DISCLOSURE
The Public Sector Salary Disclosure Act, 1996 requires the municipality to disclose the names, positions,
salaries and benefits of employees who were paid a salary of $100,000 or more during the calendar year.
As required under the Act, applicable salaries and benefits paid to employees during 2003 are as follows:
Employee
Allison, Lawrence
Panizza, Robert
Evelyn, Allan
Jackson, Wayne
Downey, Allan
Abbott, Colleen
Seibert, Susan
15. CONTINGENCIES
Position
Salary
Benefits
Chief Administrative officer
$ 130,969
$ 7,731
Director of Corporate Services
105,784
260
Director of Finance/ Treasurer
105,784
1,191
Director of Public Works
105,784
1,204
Director of Leisure Services
105,784
1,191
Chief Executive Officer, Aurora
Public Library
105,749
231
Director of Planning
105,784
1,191
The Town is subject to various legal claims arising in the normal course of its operations. The ultimate
outcome of these claims cannot be determined at this time, however, the Town's management believe that the
ultimate disposition of these matters will not have a material adverse effect on its financial position.
16. CENTRAL YORK FIRE SERVICES
2002, the Town of Aurora entered into a joint Venture Agreement with the Town of Newmarket with respect
to the provision of Fire and Emergency services. Under the Agreement, the Town of Newmarket assumed
responsibility for the corribined Central York Fire Services. The cost of these services is shared between the two
municipalities on the basis of a predefined cost sharing formula.
17. INSURANCE COVERAGE
The Municipality self insures for any individual claim up to $10,000 and for any number of claims arising out
of a single occurrence.
The Municipality has made provisions for reserves for self insurance claims under $10,000 whichas at
December 31, 2003 amounted to $325,415 (2002-552,953). These reserves are reported on the Consolidated
Statement of Financial Activities under Reserves Set Aside by Council.
The Town of Aurora is a member of the Ontario Municipal Insurance Exchange which became a licensed
group for liability insurance coverage on October 1, 1996. Contributions have been made to the fund for claims
n excess of $10,000 and under $50,000,000. These contributions have been reported as expenditures on the
"Consolidated Statements of Financial Activities".
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Own
COUNCIL - SEPTEMBER 14, 2004
IS. COMPARATIVE FIGURES
Certain comparative figures of prior year have been reclassified to conform with 2003 financial statement
presentation.
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COUNCIL — SEPTEMBER 14, 2004
�r`fq` TOWN OF AURORA
EXTRACT FROM GENERAL COMMITTEE MEETING
A P4 .. Pmud Ta Ca II Home.
NO. 04-18 HELD ON TUESDAY, SEPT. 7, 2004 &
ADOPTED BY COUNCIL ON SEPT. 14, 2004
VI CONSIDERATION OF ITEMS REQUIRING SEPARATE DISCUSSION
4. PL04-100 — Official Plan Amendment and Zoning By-law
Amendment Applications, Bricon Construction Ltd.
Lot 13 and Blocks A and B, Plan M-51, Allaura Boulevard
Files D09-01-01 and D14-01-01
Moved by Mayor Jones
Seconded by Councillor West
THAT Council approve By-law No. 4589-04.D, being a by-law to approve
Official Plan Amendment No.56 and By-law No. 4590-04.D, being a by-law to
rezone the subject lands.
DEFERRAL: Upon the question of the adoption of the resolution, it was:
Moved by Councillor West
Seconded by Councillor Morris
THAT this item be deferred to Council in order for staff to respond to
inquiries raised regarding historical information.
CARRIED
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COUNCIL - SEPTEMBER 14, 2004
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-COUNCiL — SEPTEMBER 14, 2004
6 'TOWN OF AURORA
GENERAL COMMITTEE MEETING No. PL04-100
SUBJECT: Official Plan Amendment and Zoning By-law Amendment Applications
Bricon Construction Ltd.
Lot 13 and Blocks A and B, Plan M-51
Allaura Boulevard
Files D09-01-01 and D14-01-01
FROM: Sue Seibert, Director of Planning
DATE: September 7, 2004
RECOMMENDATION:
THAT Council approve By-law No. 4589-04.D, being a By-law to approve Official Plan
Amendment No.56 and By-law No. 4590-04.D, being a By-law to rezone the subject
lands.
BACKGROUND:
The subject lands, comprised of approximately 2.6 hectares (6.4 acres) are "pie" shaped,
located on the south and east sides of Allaura Boulevard and are situated approximately
300 metres east of the intersection with Yonge Street. They are legally described as Lot
13 and Blocks A and B, Registered Plan M-51 (see Figure 1 ). Access is from Allaura
Boulevard.
On February 8, 2000, Council authorized the Mayor and Clerk to execute Option to
Purchase Agreements in regard to an exchange of lands on Allaura Boulevard with the
adjoining landowner, Bricon Construction Ltd. The Option Agreements were the result of a
proposal initiated by Bricon whereby they were seeking to exchange lands for the purpose
of creating a parcel that would be more viable for industrial development. The proposal
consisted of the transfer of a part of Block A and the whole of Block B from the Town to
Bricon. The Town retained a portion of Block A and received from Bricon the east portion
of Lot 13. The exchange of lands between the Town and Bricon has occurred and the
former and existing configuration of land ownership between the Town and Bricon are
illustrated on Figure 2. The lands that are now owned by the Town are situated within the
eastern portion of the subject lands and comprise approximately 0.8 hectares (2 acres).
The reconfigured parcel now owned by Bricon consists of approximately 1.8 hectares (4.4
acres). Approximately one third of the land is in the Town's ownership. The balance of the
property belongs to Bricon Construction Limited.
As part of the Option Agreements, Bricon was required to construct certain works which
included the realignment of a tributary of Tannery Creek and the construction of a new
stormwater management facility by December 31, 2002. Further, Bricon was to obtain the
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COUNCIL — SEPTEMBER 14, 2004
September 7, 2004 - 2 - Report No. PL04-100
approvals necessary to conduct the various site works from the Ministry of Natural
Resources, Lake Simcoe Region Conservation Authority, and the Federal Department of
Fisheries and Oceans and obtain a rezoning of the reconfigured lands by December 31,
2000. Subsequently, on February 27, 2001, Council approved an extension to allow the
Ministry approvals by September 30, 2001 and furthermore on June 12, 2001, Council
approved the deletion of the zoning by-law amendment requirement from the Option
Agreements. In accordance with the Option Agreements; the Town has a right to exercise
an option to reverse the land exchange until September 30, 2004 if the works are not
satisfied, however, the applicant has completed the on -site changes needed to facilitate
the land exchange including the realignment of the watercourse which was carried out in
accordance with approvals from the Conservation Authority as well as Federal and
Provincial authorities and Town Staff and the applicable Certificates of Completion have
been issued.
Bricon is now prepared to proceed with obtaining the planning approvals necessary to
reflect the new configuration of their landholding and that of the Town of Aurora and has
therefore submitted the Official Plan and Zoning By-law amendment applications that are
the subject of this report.
The applications were before Council at the Pubic Planning Meeting held on March 28,
2001. At the meeting, Council directed Staff to continue to work with the applicant in
respect of issues noted within the staff report prior to finalizing the Official Plan and Zoning
By-law Amendments. Subsequent to that, the subject applications were held in abeyance
during the Oak Ridges Moraine moratorium on the processing of development applications.
Several other minor changes have been made during the ensuing time period including the
removal of the applicants request to include offices as a permitted use and withdrawal of
their conceptual site plan. As a result, the Official Plan and Zoning By-law amendments
now reflect only the changes in land use deriving from the land exchange.
FINANCIAL IMPLICATIONS:
If approved, the change in land use and zoning of the developable portion of the lands
for industrial purposes would still maintain their employment function.
OPTIONS:
Council has the option of approving Official Plan Amendment No. 56 and the
corresponding implementing Zoning By-law if they are. satisfied with the draft documents
attached to this report. Alternatively, they also have the option of directing Staff to make
any changes they feel are necessary.
CONCLUSIONS:
At the Public Planning Meeting held on March 28, 2001, Council directed Staff as follows:
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COUNCIL — SEPTEMBER 14, 2004
September 7, 2004 - 3 - Report No, PL04-100
"THAT Council direct staff to continue to work with the applicant in respect of the
applicable issues as noted within the report which have arisen as a result of the
circulation of the above noted Official Plan Amendment Application D09-01-01 and
Zoning By-law Amendment Application D14-01-01, regarding Lot 13 and Blocks A
and B, Plan M-51, Allaura Boulevard.
THAT Staff be directed to report further on the resolution of the issues noted within
the report and any public input received at the Public Meeting in regard to the
proposed Official Plan and Zoning By-law Amendments, priorto Council finalising its
position respecting the applications.
The subject official plan amendment which would redesignate the lands to change
the land use designations as follows: from "Industrial" to "Public Open Space", from
"Public Open Space" to "Industrial", from "Industrial" to "Private Open Space", and
from "Public Open Space" to "Private Open Space". The lands acquired by Bricon
would remain designated Industrial while the Town would own the lands designed
Public Open Space."
These matters have been satisfactorily addressed including the implementation of works
on the site. Accordingly, Official Plan Amendment No. 56 and the implementing Zoning By-
law have been drafted and are attached to the report for Council's review and approval.
LINK TO STRATEGIC PLAN:
The Strategic Plan contains objectives to ensure high quality, comprehensive community
planning to protect the overall investment of citizens in the community. Critical review of
the subject applications through the Official Plan and Zoning By-law amendment processes
facilitates this objective.
ATTACHMENTS:
Figures
Figure 1 - Location Plan
Appendixes
Appendix 1: Draft Copy of Official Plan Amendment No. 56
Appendix 2: Draft Copy of Zoning By-law 4590-04.D
PRE -SUBMISSION REVIEW:
Management Team Meeting — July 7, 2004
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COUNCIL - SEPTEMBER 14, 2004
September 7, 2004 1 - 4 - Report No. PL04-100
Prepared by. Sue Seibert, Extension 4341.
S eei , MCIP, RPP
D recto of Planning
-35-
O
Figure 1
Edward St
:ice
LOCATION PLAN
APPLICANT: BRICON
AURORA PLANNING DEPARTMENT
DATE: SEPTEMBER 7 2004
C�
0 50 100
Metres
Scale 1:2500
Owned By Bricon
® Owned By Town Of Aurora
COUNCIL - SEPTEMBER 14, 2004
APPENDIX 1
Bricon Construction Ltd.
File: D09-01-01
AMENDMENT NO. 56
TO THE
OFFICIAL PLAN
FOR THE TOWN OF AURORA
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COUNCIL — SEPTEMBER 14, 2004
AMENDMENT NO. 56
TO THE
OFFICIAL PLAN FOR THE
TOWN OF AURORA PLANNING AREA
The Amendment No. xx to the Official Plan for the Town of Aurora Planning Area which
was adopted by the Council of the Corporation of the Town of Aurora is hereby
approved under Sections 17 and 21 of the Planning Act.
Date:
Neil Garbe, Director of Development Services
Planning & Development Services Department
Regional Municipality of York
mom
COUNCIL - SEPTEMBER 14, 2004
THE CORPORATION OF THE TOWN OF AURORA
By-law Number 4589.04D
BEING A BY-LAW to adopt Official Plan Amendment No.56
The Council of the Corporation of the Town of Aurora, under Section 17 (6) of the Planning
Act, RSO 1990 Chapter P. 13 as amended, hereby enacts as follows:
1. Official Plan Amendment No. xx for the Town of Aurora, consisting of the attached
explanatory text and schedules, is hereby adopted.
2. The Clerk is hereby authorized and directed to make application to the Regional
Municipality of York for approval of Official Plan Amendment No, xx for the Town of
Aurora.
3. This By-law shall come into force and take effect on the day of the final passage
thereof.
READ A FIRST AND SECOND TIME THIS 14th DAY OF SEPTEMBER , 2004.
READ A THIRD AND FINAL TIME AND FINALLY PASSED THIS 14TH DAY OF
SEPTEMBER , 2004.
T. JONES, MAYOR B. PANIZZA, MUNICIPAL CLERK
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COUNCIL — SEPTEMBER 14, 2004
This Amendment to the Official Plan for the Town of Aurora, which has been adopted by
the Council of the Corporation of the Town of Aurora, is hereby approved in accordance
with Section 17 (6) of the Planning Act, RSO 1990 Chapter P.13 as Amendment No. xx
to the Official Plan for the Town of Aurora.
DATE:
SIGNATU
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COUNCIL — SEPTEMBER 14, 2004
AMENDMENT NO.56
TO THE OFFICIAL PLAN FOR THE TOWN OF AURORA
STATEMENT OF COMPONENTS
INDEX
PAGE
PART 1- THE PREAMBLE
1.0
Introduction 1
2.0
Purpose of the Amendment 1
3.0
Location 2
4.0
Basis of the Amendment 2
PART 2-THE AMENDMENT
1.0 Introduction 3
2.0 Details of the Amendment 3
3.0 Implementation and Interpretation 3
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COUNCIL — SEPTEMBER 14, 2004
PART 1 - THE PREAMBLE
1.0 INTRODUCTION
This application deals with the'Land Exchange on Allaura Blvd'. (See Bylaws 4086-991
and 4087-991, being the purchase and conveyance authorizing Bylaws, Read a Third
Time and Finally Passed August 25th, 1999). This Application is submitted with the
intention of adjusting the existing land use designations to reflect the new land ownership
pattern.
The joint application for Official Plan and Zoning By-law Amendments, reflects the new
land ownership situation. The Town of Aurora and Bricon Construction Ltd. have
completed negotiations and the exchange of land has taken place.
This Application to change the land use desginations of the subject lands is based on the
new land ownership configuration.
Background
The Industrial land is undeveloped, while the Town land has been set aside for storm water
management.
Bricon Construction Limited originally purchased Lot #13, (see attached Plan #1), in the
summer of 1998. Bricon approached the Town, in early 1999, with a request to exchange
the easterly portion of their property, Lot 13, for a portion of Block A and all of Block B.
2.0 PURPOSE
The purpose of this amendment is to change the land use designations and flood prone
areas, on portions of the subject lands, illustrated on ScheduleAand Schedule D, attached
hereto. Schedule A illustrates the change in land use designations from "Public Open
Space" to "Industrial" and from 'Industrial" to "Private Open Space" on the new configured
Bricon Construction Ltd. property. Further, Schedule A illustrates the change in land use
designations from "Industrial" to "Public Open Space" on the new configured Town of
Aurora property. Schedule D illustrates the old and new location of the flood prone area, a
result of the realigned watercourse.
1
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COUNCIL — SEPTEMBER 14, 2004
3.0 LOCATION
The subject properties are located east of Allaura Boulevard and North of the CNR line,
better described as Lot 13 and Blocks A and B, Plan M-51, being Parts 1 to 9 inclusive,
Plan 65R-21593. The property covers approximately 2.6 hectares, (6.4 acres). Access is
from Allaura Boulevard. Approximately one third of the land is in the Town's ownership.
The balance of the property belongs to Bricon Construction Limited.
4.0 BASIS OF THE AMENDMENT
Council has enacted this amendment in response to the following;
4.1 A request by Bricon Construction Limited for reconfiguration of the land uses on
the lands owned by Bricon and the Town.
4.2 The Proposed amendment is in keeping with the Industrial Policies and
Environmental policies of the Town of Aurora Official Plan.
4.3 This reconfiguration of the property between the Town of Aurora and Bricon
Construction Ltd. allows for:
4.3.1Improved access to the industrial site;
4.3.26etter use of the industrial land;
4.3.3An upgrading of all components of the Storm Water Pond; and,
4.3.4A significant improvement to the Fish Habitat.
4.4 The amendment supports the object of Goal B of the Town Of Aurora's
Strategic Plan by working with an existing landowner to enhance industrial
lands, thereby creating the potential for increased employment opportunities,
within Aurora, and the attraction of new business to the Town.
The ultimate development of the Bricon Construction Ltd. lands will contribute to the growth
of the industrial sector in the Town in a well -managed fashion with the implementation of
appropriate safeguards to ensure the improvement of storm water management in the
area.
2
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COUNCIL — SEPTEMBER 14, 2004
PART 2 - THE AMENDMENT
1.0 INTRODUCTION
All of this part of the document entitled Part 2 - The Amendment, consisting of the
following text and attached schedules, designated Schedule A (Land Use Plan) and
Schedule D (Environmental Protection), together constitutes Amendment No.xx to the
Official Plan for the Town of Aurora.
2.0 DETAILS OF THE AMENDMENT
The Official Plan of the Town of Aurora is hereby amended as follows:
Item (1): Schedule "A", Land Use Plan, is hereby amended, to change the land use
designations as follows: from 'Industrial' to "Public Open Space", from
"Public Open Space" to "Industrial", from "Industrial" to "Private Open Space",
and from "Public Open Space" to "Private Open Space".
Item (2): Schedule "D", Environmental Protection Plan, is hereby amended, to change
the environmentally protected area as follows: to remove an area from Flood
Prone Area and to add an area to Flood Prone Area.
3.0 IMPLEMENTATION AND INTERPRETATION
3.1 The implementation and interpretation of this Amendment shall be in accordance
with the respective policies of the Aurora Official Plan, Zoning By-law, Subdivision
and Site Plan Agreements and a private Shared Facilities Agreement.
I]
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