Clean audit for Central Frontenac Township

Craig Bakay | May 05, 2021

Central Frontenac Township had an unqualified (“clean”) audit opinion for 2020, Anne Wojciechowski and Cara Chesney of MNP LLP told Central Frontenac Council at its regular (online meeting) Tuesday.

“There were no difficulties encountered during the course of our audit procedures, no changes to initial audit plans and no disagreements or difficulties with management,” Wojciechowski said. “There were no significant internal control weaknesses.”

She said the Township has improved the net asset position from the prior year, reflecting the availability of resources to fund future services.

“At the end of 2020, the Township had an accumulated operating surplus of $4,285,147 and a net investment in tangible capital assets of $36,427,449,” she said. “Total reserves were $4,140,047d (and) total reserve funds were $43,969,038.”

Property taxation revenues and PIL’s increased by 7 per cent (consistent with rate in prior year). And there was an increase in government grants, consistent with funding agreements.

Actual revenues were lower than budgeted revenues due to government grants (projects not started but funding/spending budgeted).

“There was an increase in total expenses attributable to pay equity review, wage increases (consistent with inflation and amortization of capital assets,” she said. “(But) actual expenses were lower than budgeted expenses due to a decrease in transportation services as a result of decrease in material expenses (reduced fuel costs, vehicle repairs).”

She said there was an increase in net assets due to an increase in accounts receivable, tangible capital asset purchases and a decrease in long-term liabilities.

“Total tangible capital asset additions in 2020 were $6,752,106,” she said. “(And) over half of the annual expenses are related to transportation (roads), followed by protection and general government.”

“We’re spending half our revenue on travel (roads),” said Coun. Bill MacDonald. “How do we compare with townships of similar size?”

“You’re comparable with townships of similar size,” said Chesney. I don’t have any specific concerns.”

Fireworks Bylaw

Council passed a new fireworks bylaw with one new addition.

The previously approved bylaw restricted fireworks to New Year’s Eve, Victoria Day, Canada Day, American Independence Day and Labour Day (or for things like birthday parties, anniversaries or other cultural events with an exemption by the Chief Fire Official applied for a minimum seven days prior to the event).

However, Fire Chief Jamie Riddell said they added a new clause such that consumer fireworks will also be permitted three days before or after the previously mentioned holidays.

“This is to accommodate our non-permanent residents who are only here on weekends and the holiday occurs during the week,” he said.

Community Policing

Dave Willis was appointed to serve as volunteer member of the Community Policing Advisory Committee, replacing a member who resigned.

Henderson Stays Put

County director of planning Joe Gallivan reported that Henderson has been added as a hamlet on the draft Township Official Plan.

“I have a slide clearly showing Henderson as a hamlet,” he said.

Noise Bylaw Amendment

The Township has removed any reference to firearms in its upcoming noise bylaw (primarily because the Township allows Sunday hunting).

Mayor Frances Smith said they hope to have a competed bylaw ready for an upcoming meeting.

“But we still have a lot of work to do,” she said. “But we’re getting a lot closer so send your comments to (CAO/Clerk) Cathy (MacMunn).”