municipality of lambton shores water & wastewater …€¦ · 1. 2015 to 2016 capital and...
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MUNICIPALITY OF LAMBTON SHORES
WATER & WASTEWATER SYSTEMS
FINANCIAL PLAN – 2017 TO 2028
FINAL REPORT
MUNICIPALITY OF LAMBTON SHORES
WATER & WASTEWATER SYSTEMS
FINANCIAL PLAN – 2017 TO 2028
FINAL REPORT
January 3, 2018 B. M. ROSS AND ASSOCIATES LIMITED
Revised: February 9, 2018 Engineers and Planners
62 North Street
Goderich, ON N7A 2T4
Phone: 519-524-2641
Fax: 519-524-4403
www.bmross.net
File No. 17160
Z:\17160-Lambton_Shores-FP_and_Rate_Study\WP\Report\17160-18Feb09-W&WW Financial Plan Report.docx
TABLE OF CONTENTS
1.0 INTRODUCTION............................................................................................................ 1
1.1 Purpose of Analysis ........................................................................................................... 1
1.2 General Goals..................................................................................................................... 1
1.3 Information Reviewed ....................................................................................................... 2
1.4 Provincial Goals ................................................................................................................. 2
2.0 WATER SYSTEM FINANCIAL ANALYSIS .............................................................. 2
2.1 The Physical System .......................................................................................................... 2
2.2 Financial Information......................................................................................................... 3
2.3 Operating Cost Projections ................................................................................................ 4
2.4 Capital Forecast ................................................................................................................. 5
2.5 Revenue Requirements ...................................................................................................... 5
2.6 Decision of Council ........................................................................................................... 6
3.0 WASTEWATER SYSTEM FINANCIAL ANALYSIS ................................................ 7
3.1 The Physical System .......................................................................................................... 7
3.2 Financial Information......................................................................................................... 7
3.3 Operating Cost Projections ................................................................................................ 8
3.4 Capital Forecast ................................................................................................................. 9
3.5 Revenue Requirements .................................................................................................... 10
3.6 Decision of Council ......................................................................................................... 11
4.0 SUMMARY .................................................................................................................... 11
List of Tables
Table 2.1 Water Rate Structure .................................................................................................... 3
Table 3.1 Wastewater Rate Structure ........................................................................................... 7
List of Figures
Figure 2.1 Breakdown of Operating Costs in 2017 Water Works Budget ................................. 4
Figure 2.2 Annual Operating Expenditures from 2017 to 2028 ................................................. 5
Figure 2.3 Anticipated Annual Capital Spending for 2017 to 2028 ........................................... 5
Figure 2.4 Impact of Annual Revenue Increases on the Rate of Replacement .......................... 6
Figure 3.1 Breakdown of Operating Costs in the 2017 Wastewater Budget ............................. 8
Figure 3.2 Annual Operating Expenditures from 2017 to 2028 ................................................. 9
Figure 3.3 Anticipated Annual Capital Spending for 2017 to 2028 ........................................... 9
Figure 3.4 Impact of Annual Revenue Increases on the Rate of Replacement ........................ 11
Current Asset Replacement Cost
Capital Reserves + Average Expenditure
on Replacement (3 years)
File No. 17160
MUNICIPALITY OF LAMBTON SHORES
WATER & WASTEWATER SYSTEMS FINANCIAL PLAN - 2017 TO 2028
FINAL REPORT
1.0 INTRODUCTION
1.1 Purpose of Analysis
The purpose of this report is to summarize an analysis of the financial aspects of the Lambton
Shores Water and Wastewater Systems.
The purpose of the analysis was to facilitate consideration of cost recovery (i.e. revenue
requirements) for the water and wastewater systems for the period 2017 to 2028. This report
serves as an update to previous financial analyses and rate proposals and took into consideration:
• Recently completed works (e.g. Grand Bend Sewage Treatment Facility)
• Development Charges expectations.
• Current Capital Planning.
Background information for this Report was provided in two Memos. The first was titled Re:
Water Works Financial Plan – 2017 to 2028, dated November 22, 2017 and provided in
Appendix A. The second was titled Re: Wastewater Rate Review, dated December 6, 2017,
provided in Appendix B. The Financial Plan for the Water System was prepared in accordance
with O. Reg. 453/07. The Plan includes the following basic components:
1. A full cost analysis of the provision of water services.
2. A cost recovery plan, including a proposal for a series of revenue increases.
1.2 General Goals
There are two general goals for cost recovery related to the water and wastewater systems:
• Financial sustainability demonstrated by a stable or improving Financial Position
• Physical asset sustainability demonstrated by a “Rate of Replacement” at or approaching
the Remaining Expected Useful Life of the assets, calculated as:
Rate of Replacement =
B. M. ROSS AND ASSOCIATES LIMITED
Engineers and Planners
62 North Street, Goderich, ON N7A 2T4
p. (519) 524-2641 • f. (519) 524-4403
www.bmross.net
2
1.3 Information Reviewed
Information provided by the Municipality of Lambton Shores included:
1. 2015 to 2016 Capital and Operating Budgets and actual expenditures for the water and
wastewater systems.
2. 2017 Capital and Operating Budgets for the water and wastewater systems.
3. Capital Project expectations for 2018 to 2028.
4. Water and Wastewater Asset Inventories.
5. Asset Management Plan.
6. Number of customers for each system.
7. 2017 water and wastewater rates.
8. 2014 to 2016 Reserve Fund Summaries.
9. Operating costs and budgets for the Grand Bend Area Joint Sewage Operations.
10. Other applicable information related to the water and wastewater systems.
1.4 Provincial Goals
As identified in the Ontario Ministry of the Environment MOE guidelines1 for financial
planning, achieving financial sustainability in Ontario’s municipal water and wastewater sector is
a long-term goal of the province. In addition to related municipal operating and financing
legislation, the Province has set out, in the Safe Drinking Water Act, 2002 (SDWA), detailed
requirements for financial planning related to water works systems. There is no corresponding
existing legislation related to wastewater.
The key aspects are considered to be as follows:
1. The Financial Plan must apply to a period of at least six years. The first year to which the
Financial Plan must apply must be the year in which the drinking water system’s existing
Municipal Drinking Water License would otherwise expire (i.e. 2016).
2. Amortization costs for existing infrastructure must be identified in the Financial Plan, but
there is no requirement to recover those costs.
The Municipal Drinking Water License for Lambton Shores expires December 15, 2020.
2.0 WATER SYSTEM FINANCIAL ANALYSIS
2.1 The Physical System
The Municipality owns one drinking water distribution system servicing local communities. The
system is currently operated by CH2M. Water is supplied to the Municipality from two sources;
the Lake Huron Primary Water Supply System (LHPWSS) and the Lambton Area Water Supply
System (LAWSS). As of May 2017, there were 6722 customers and 75% of the water comes
from the LHPWSS. Full descriptions are provided in the memo Re: Water Works Financial Plan
– 2017 to 2028, provided in Appendix A.
1 Ministry of the Environment, “Toward Financially Sustainable Drinking Water and Wastewater Systems”, August
2007.
3
The Estimated Useful Life (EUL) for watermains is 80 years and other assets range from 20 to
60 years. The remaining life expectancy of all assets is 61 years. A summary of the asset
inventory data is provided in Appendix C. The replacement cost of all assets (2017) is in excess
of $359 M. The current Rate of Replacement (2017) is 245 years, as identified in Appendix A.
2.2 Financial Information
Current water rates are established in Bylaw No. 12-2016 and summarized in Table 2.1. Water
works related revenue is principally generated in two parts as follows:
1. A flat rate per customer charge based on meter size.
2. A volumetric (per m3) consumption charge.
Items 1 and 2 are expected to offset the system operating expenses, as well as fund capital
replacement and upgrading projects. There are other sources of revenue (e.g. connection fees)
but the total revenue generated from those sources is minor. In 2016 it was approximately 5% of
the total revenue but it included contributions to capital. A full revenue breakdown is provided in
Section 5.3.2 of Appendix A.
Table 2.1
Water Rate Structure
Component 2017 Charge
Monthly Base Charge
(based on meter size)
¾” $12.94
1” $24.46
1 ½ ” $44.34
2” $72.50
2 ½ ” $83.41
3” $139.32
4” $229.79
6” $441.63
Consumption Charge $2.52/m3
Budget and actual expenses for the water system were reviewed for 2015 and 2016. The 2017
Budget is believed to reflect the cost of operating the current system. The 2017 anticipated
expenses for water works operations are summarized in Table D.1 in Appendix D.
The Municipality currently has four loans (debentures) related to Phase 3 (2009) and Phase 4
(2013) of the rural waterline project, a 2006 water expansion and 1998 LAWSS OCWA for a
total of $3.9 M. A summary of the debt information is provided in Table D.2 in Appendix D.
4
2.3 Operating Cost Projections
The 2017 anticipated expenses for water works operations are summarized in Table D.1 in
Appendix D. The total operating budget for 2017 was $2.2 M plus amortization, which would be
an additional $1.4 M. Figure 2.1 shows the breakdown of operating costs in the 2017 budget.
Figure 2.1 Breakdown of Operating Costs in 2017 Water Works Budget
Operating costs are anticipated to increase annually with inflation and water consumption
increases. Growth is expected to be 40 customers per year. Operating costs, other than those for
Hydro and water purchases, are assumed to increase at the rate of 2% per year. Hydro costs are
assumed to increase 5% per year from 2017-2028. Water purchase costs are assumed to increase
4% per year from 2017 to 2028 to account for inflation and consumption increases. Contracted
Services costs have been entered based on current values increasing by 2% per year. Figure 2.2
shows the anticipated increase in annual operating expenditures.
Administration
19.4%
Repair & Maintenance
1.7%
Hydro/Utilities
3.2%
Engineering
2.3%
Miscellaneous
0.0%
Interest
3.6%
Operations
42.2%
Staffing
0.2%
Water Purchase
27.3%
Breakdown of Operating Costs - 2017 Budget
5
Figure 2.2 Annual Operating Expenditures from 2017 to 2028
2.4 Capital Forecast
The capital construction plan for 2017 to 2028 is provided in Table D.3 in Appendix D. Figure
2.3 shows the anticipated annual capital spending for 2017 to 2028 based on the capital
construction plan.
Figure 2.3 Anticipated Annual Capital Spending for 2017 to 2028
2.5 Revenue Requirements
Figure 2.4 provides a visual representation of the impact of annual revenue increases on the Rate
of Replacement. Increases considered in the analysis included the following options:
6
1. A 0% rate increase (the base case).
2. A 2% per year rate increase (i.e. matching inflation).
3. Increasing the Rate of Replacement to 80 years (Average total estimated useful life);
4.6% per year rate increase.
4. Increasing the Rate of Replacement to 61 years (Remaining estimated useful life); 6.3%
per year increase.
5. Full Cost recovery; 12.4% per year increase.
With no increase in revenue, the current rate of Reserve Fund growth combined with the
proposed capital construction plan would result in a 9.5% improvement in the Financial Position
and would reduce the Rate of Replacement from 245 to 199 years. Increasing revenue by 2%
annually would result in a Rate of Replacement of 126 years. In order to match the average total
estimated useful life, an increase of 4.6% annually is required. To match the remaining estimated
useful life, an increase of 6.3% annually is required.
Full cost recovery is explained in Section 6.3 of Appendix A. The Province has advocated for
full cost recovery (i.e. full funding of asset replacement) but there is no legislated requirement to
do so. To achieve full cost recovery by 2028, an annual increase of 12.4% would be required.
However, no increase beyond 2028, other than to address inflation, would be necessary.
Figure 2.4 Impact of Annual Revenue Increases on the Rate of Replacement
2.6 Decision of Council
At a regular Council meeting held December 12, 2017 Council chose Option 3, a 4.6% annual
increase in revenue for the period 2018 to 2028. A by-law was subsequently prepared and
adopted by Council to identify the rate changes required.
7
3.0 WASTEWATER SYSTEM FINANCIAL ANALYSIS
3.1 The Physical System
The Municipality owns five wastewater systems including treatment facilities. Four of the
systems serve larger urban communities within Lambton Shores and the fifth serves a
subdivision. All of the systems are operated by CH2M on behalf of the Municipality. As of May
2017, there were 2,819 customers in total and full details for each system is provided in Section
3.1 of the memo Re: Wastewater Rate Review in Appendix B.
The Estimated Useful Life (EUL) for sewers is 61 years. The remaining estimated useful life is
45 years. A summary of the asset inventory data is provided in Appendix C. The replacement
cost of all wastewater assets (2017) is in excess of $70.2 M. The current Rate of Replacement
(2017) is 160 years, as calculated in the memo provided in Appendix B.
3.2 Financial Information
Current rates are established in Bylaw No. 12-2016 and a summary is provided in Table 3.1.
Wastewater related revenue is principally generated in two parts as follows:
1. A flat rate per customer charge based on meter size.
2. A volumetric (per m3) charge based on water consumption.
Items 1 and 2 are expected to off-set the system operating expenses, as well as fund capital
replacement and upgrading projects. There are other sources of revenue (e.g. rentals) but the total
revenue generated from those sources is minor. In 2016 it was approximately 4% of the total
revenue but it included contributions to capital. A full revenue breakdown is provided in section
5.2.2 of Appendix B. Based on the above rates, as of 2017, a typical residential customer would
pay approximately 4% to 5% more for sewage service than water service.
Table 3.1
Wastewater Rate Structure
Component 2017 Charge
Monthly Base Charge
(based on meter size)
¾” $13.56
1” $43.95
1 ½ ” $79.62
2” $130.20
2 ½ ” $149.78
3” $250.23
4” $412.67
6” $809.80
Consumption Charge $2.60/m3
8
Budget and actual expenses for the wastewater system were reviewed for 2015 and 2016. The
2017 Budget is believed to reflect the cost of operating the current system. The 2017 anticipated
expenses for wastewater operations are summarized in Table D.4 in Appendix D.
The Municipality currently has one loan (debenture) and a summary of the debt information is
provided in Table 4.2 of the memo in Appendix B. Borrowing has been completed internally to
fund the Grand Bend Area Sewage Works project. At the end of 2017, the Municipality was
carrying $3.6 M in debt and the reserve balance was expected to be ($0.5 M).
3.3 Operating Cost Projections
The 2017 anticipated expenses for wastewater operations are summarized in Table D.4 in
Appendix D. The total operating budget for 2017 was $1.45 M plus amortization, which was
$0.6 M. Figure 3.1 shows the breakdown of operating costs in the 2017 budget.
Figure 3.1 Breakdown of Operating Costs in the 2017 Wastewater Budget
Operating costs are anticipated to increase annually with inflation and wastewater flow increases.
Growth is expected to be 25 customers per year. This growth is consistent with demographic
trends in Southwestern Ontario and is less than the assumed growth for the water works system
because not all water customers have wastewater service. Operating costs are assumed to
increase at the rate of 2% per year; with the exception of Hydro costs, which are assumed to
increase 5% per year from 2017-2028. Figure 3.2 shows the anticipated increase in annual
operating expenditures.
Administration
24.2%
Repair &
Maintenance
3.4%
Hydro/Utilities
13.3%
Engineering
1.1%
Operations
57.8%
Staffing
0.2%
9
Figure 3.2 Annual Operating Expenditures from 2017 to 2028
3.4 Capital Forecast
The capital construction plan for 2017 to 2028 is provided in Table D.5 in Appendix D. Figure
3.3 shows the anticipated annual capital spending for 2017 to 2028 based on the capital
construction plan.
Figure 3.3 Anticipated Annual Capital Spending for 2017 to 2028
10
3.5 Revenue Requirements
Figure 3.4 provides a visual representation of the impact of annual revenue increases on the Rate
of Replacement. Increases considered in the analysis include the following options:
1. A 0% rate increase (the base case).
2. A 5.6% increase to re-build the Financial Position by 2028.
3. A 6% increase to re-build the Financial Position and improve cash flow.
4. A 9% per year rate increase to 2020 then a 2% increase to 2028 (consistent with prior
recommendations)
5. Increasing the Rate of Replacement to 70 years (Average total estimated useful life);
5.2% per year increase.
6. Increasing the Rate of Replacement to 45 years (Remaining estimated useful life); 6.9%
per year increase.
7. Full Cost recovery; 11.2% per year increase.
Scenario 1, a 0% increase in revenue, is not a sustainable option as reserves are depleted and by
2020 operational costs will exceed revenues.
Scenario 2, a 5.6% annual increase, which has the goal of re-building the Financial Position by
2028 will still result in negative reserves at that time. It will however result in substantial
improvement in the Rate of Replacement.
Scenario 3, a 6% annual increase which has the additional goal of improving cash flow, will
result in a positive reserve at the end of the planning period (by 2027), in addition to re-building
the Financial Position.
Scenario 4, which is the revenue increase program proposed in 2016, also results in a loss in
Financial Position over the 11-year review period. In this regard it would also be interpreted as
not sustainable.
Interpretation of the results indicates that an annual increase in the order of 6.0% will be required
to have a positive reserve balance by 2028. A 6.0% annual increase will also improve the
current Financial Position and reduce the Rate of Replacement to a value between the average
total EUL (70 years) and remaining EUL (45 years).
Full cost recovery is explained in section 6.3 of the memo provided in Appendix B. The Province
has advocated for full cost recovery (i.e. full funding of asset replacement) but there is no
legislated requirement to do so. To achieve full cost recovery by 2028, an annual increase of
11.2% would be required.
11
Figure 3.4 Impact of Annual Revenue Increases on the Rate of Replacement
3.6 Decision of Council
At a regular Council meeting held December 12, 2017 Council chose Option 3, a 6.0% annual
increase in revenue for the period 2018 to 2028. A by-law, was subsequently prepared and
adopted by Council to identify the rate changes required.
4.0 SUMMARY
A comprehensive cost analysis for both the water and wastewater systems was completed to
facilitate consideration of cost recovery and rate development for the period 2018 to 2028.
Details of the analysis are included in two memos included as Appendices A and B of this
Report.
• Appendix A – Memo Re: Water Works Financial Plan – 2017 to 2028, dated November
22, 2017
• Appendix B – Memo Re: Wastewater Rate Review, dated December 6, 2017
As a result of the analysis Council adopted the following rate increases:
• For water – a 4.6% annual increase for 2018 – 2028
• For wastewater – a 6.0% annual increase for 2018 – 2028
12
All of which is respectfully submitted.
B. M. ROSS AND ASSOCIATES LIMITED
Stephen D. Burns, P. Eng.
SDB:hv
Appendix A
Memo
Re: Water Works Financial Plan – 2017 to 2028,
dated November 22, 2017
To: Municipality of Lambton Shores
Re: Water Works Financial Plan – 2017 to 2022
File #: 17160
Date: November 22, 2017
1.0 INTRODUCTION
1.1 Purpose of Memo
The purpose of the Memo is to facilitate consideration of cost recovery (i.e. water rate) options for the period 2018 to 2028. The Memo will be incorporated as background material in a Final Report and will be used to complete a Financial Plan consistent with the requirements of O.Reg. 453/07. The Memo includes the following basic components:
1. A full cost analysis of the provision of water services. 2. A cost recovery plan, including options for revenue adjustments. 1.2 Key Legislated Requirements
As identified in the Ontario Ministry of the Environment (MOE) Guidelines1 for financial planning, achieving financial sustainability in Ontario’s municipal water sector is a long term goal of the province. In addition to related municipal operating and financing legislation, the Province has set out, in the Safe Drinking Water Act, 2002 (SDWA), detailed requirements for financial planning related to water works systems. The key aspects are considered to be as follows:
1. The Financial Plan must apply to a period of at least six years. The first year to which the Financial Plan must apply must be the year in which the drinking water system’s existing Municipal Drinking Water License would otherwise expire
2. Amortization costs for existing infrastructure must be identified in the Financial Plan, but there is no requirement to recover those costs.
The current Municipal Drinking Water Licence (MDWL) for Lambton Shores expires December 15, 2020. 1.3 Relationship to Previous Plans
The most recent Water Financial Plan for the Municipality was completed in June 2015 by Watson and Associates in accordance with O. Reg. 453/07. This plan was used to determine the water pricing for 2016 and 2025. That report was reviewed and compared to the actual financial situation for 2016. This summary is provided in Section 5.1.
1 Ministry of the Environment (MOE), “Toward Financially Sustainable Drinking Water and Wastewater Systems”, August 2007.
Memo
From: Steve Burns
B. M. ROSS AND ASSOCIATES LIMITED
Engineers and Planners
62 North Street, Goderich, ON N7A 2T4
p. (519) 524-2641 • f. (519) 524-4403
www.bmross.net
2
Because the current MDWL expires in 2020, the Financial Plan developed for this Memo will be considered an interim plan. In addition, a Water and Wastewater Rate Study was completed in March 2016 by Watson and Associates. The purpose of the study was to update the analysis for current capital and operating forecasts and incorporate lifecycle costing. As recommended in the study, base water supply charges were anticipated to increase by 2% per year and volume rates by 3% per year from 2016-2021 and 2% from 2022-2025. 2.0 METHODOLOGY
2.1 Available Information
Information provided by the Municipality of Lambton Shores includes;
1. 2016 Capital and Operating Budgets and actual expenditures for the water system. 2. 2017 Capital and Operating Budgets for the water system. 3. Information concerning dedicated reserves for water supply. 4. Capital Project expectations for 2018 to 2028. 5. Water Asset Inventory. 6. Asset Management Plan. 7. Number of customers. 8. 2017 water rates. 9. Other applicable information related to the water system.
2.2 Procedure
The available information listed in Section 2.1 was reviewed for inclusion in the Financial Plan. Existing water assets are listed in the Municipality’s asset inventory with historical financial details. The historical financial details were used to calculate the amortization expenses and net book value of the tangible capital assets and are recorded in the Financial Plan. Expenditures and revenues budgeted for 2017 were included with an inflation rate, of 2 to 5%, depending on the category, applied for future years. Forecasted capital projects and debenture principal and interest payments were included in the prediction. Revenue requirements and corresponding rate increases are suggested to the Municipality to account for historic under investment and future capital projects. The Memo concludes with a summary showing the consequences of a 0% rate increase and four annual rate increase scenarios:
• A 2% increase (i.e. matching inflation)
• Decreasing the “Rate of Replacement” as defined in Section 6.3, to 80 years (i.e. average expected total asset life)
• Decreasing the “Rate of Replacement” as defined in Section 6.3 to 61 years (i.e. average remaining asset life)
• Full cost recovery as defined by the MOECC 3.0 DESCRIPTION OF THE SYSTEMS 3.1 Physical Facilities The Municipality has a single drinking water system servicing local communities and the rural areas. The system name is the East and West Lambton Shores Distribution System2. The system is currently operated by CH2M. The system is served from two sources generally as described in Table 3.1.
2 Municipal Drinking Water License No. 049-101 Issue No. 2, Dec. 16, 2016.
3
Table 3.1
East and West Lambton Shores Distribution System
Source Name Description
Lake Huron Primary Water Supply System (LHPWSS)
Located at Port Blake and services Grand Bend, Hwy 21 built up Area, Thedford, Arkona and Lake Huron shoreline to the Ipperwash area.
Lambton Area Water Supply System (LAWSS)
Located in Point Edward and services Forest, the Lake Huron shoreline south of the Ipperwash area and Hwy 21 from Townsend Line to Ravenswood.
3.2 Number of Customers The number of customers served by each supply and in total, as of May 15, 2017, is provided in Table 3.2.
Table 3.2 Number of Customers
Source Name No. of Customers as of May 2017
Residential Commercial Total
Lake Huron Primary Water Supply System (LHPWSS)
4,780 223 5,003
Lambton Area Water Supply System (LAWSS)
1,577 142 1,719
Total 6,357 365 6,722
Approximately 75% of the purchased water is from the LHPWSS. 3.3 Growth Expectations Since 2011, the number of customers has been increasing at an average rate of approximately 41 per year. The forecasted annual average growth rate for the Municipality of Lambton Shores is 0.65% over the next 25 years. This growth is consistent with demographic trends in Southwestern Ontario. For purposes of the Financial Plan, we have used 40 customers per year as the expected growth rate.
4.0 FULL COST OF SERVICE 4.1 Cost Components The full cost of providing water services includes the following major categories3:
1. Operating expenses 2. Interest expense 3. Funding for Debt Principal Repayment 4. Amortization of Tangible Capital Assets 5. Funding for Inflation in Asset Costs 6. Funding for Historic Under-investment 7. Funding for Service Enhancements 8. Funding for System Growth
3 MOE, August 2007.
4
Items 2 and 3 would apply when debt has been, or will be, incurred for capital projects. Items 4 to 6 relate to asset maintenance and replacement. The final two items, 7 and 8, relate to planned capital projects for improvements or growth. In some cases, the improvements may be driven by changing regulations, in other cases the Municipality may initiate the project. 4.2 Operating Expenses 4.2.1 Review of 2017 Water Budget Budgets and actual expenses for the water system were reviewed for 2015 and 2016. The 2017 Budget is believed to reflect the cost of operating the current system. The 2017 anticipated expenses for water works operations are summarized in Table 4.1.
Table 4.1 Lambton Shores 2017 Water Operations Budget
Item 2017 Category
Salary - Public Works including OT $4,262 Staffing
Benefits $1,190 Staffing
Memberships & Subscriptions $1,198 Operations
Training/Conference $4,000 Operations
Utilities $20,000 Hydro/Utilities
Water $1,000 Hydro/Utilities
Hydro $50,000 Hydro/Utilities
OMI Contracted Services $614,174 Operations
LAWSS Contracted Services $108,550 Operations
North Middlesex Contract $9,262 Operations
Contracted Services $90,000 Operations
Engineering/Consulting $50,000 Engineering
Software Lic./Support $12,276 Operations
Insurance $28,323 Administration
Vehicle & Equipment $7,697 Repair & Maintenance
Equipment Repair/Lic. $15,000 Repair & Maintenance
Water Purchase $600,000 Water
Office Supplies $9,088 Administration
Materials & Supplies $84,462 Operations
Hydrant Maintenance $10,000 Repair & Maintenance
General System Maintenance $5,000 Repair & Maintenance
Travel/Mileage $2,144 Operations
Realty Tax $3,663 Administration
Uncollectable Account $822 Miscellaneous
Service Charge/Interest $867 Interest
Carry Forward – Interest Income $(63,424) -
Administration Allocation $383,235 Administration
SUB-TOTAL $2,052,789
Interest on long-term debt $134,634
TOTAL 2017 $2,187,423
The above information is presented graphically in Figure 4.1.
5
Figure 4.1
Water Works Operational Expenses
4.2.2 Operations Contract The current operations contract with CH2M represents a significant proportion of the operational costs. The contract currently extends to 2019. 4.3 Interest Expense and Debt Repayment The Municipality currently has four loans (debentures) related to Phase 3 (2009) and Phase 4 (2013) of the rural waterline project, the 2006 water expansion and 1998 LAWSS OCWA. Table 4.2 provides a summary of the debt information.
Table 4.2 Summary of Water Works Related Debt
Loan No. Debenture
Date Maturity Date
Interest Rate (%)
Balance Dec/16 1.
OCWA 1998 2017 Variable $69,700
9140574 August 2006 February 2021 2.37 $1,689,493
DEBENTURE April 2009 October 2023 4.75 $1,730,918
DEBENTURE April 2013 October 2027 3.17 $457,251
Note: 1. Approximate end of year value
6
4.4 Amortization of Tangible Capital Assets Amortization is defined as “…the accounting process of allocating the cost less the residual value of a tangible capital asset to operating periods as an expense over its useful life in a rational and systematic manner appropriate to its nature and use.”4
The current value (sometimes referred to as “net book value”) of the asset is; its original cost less depreciation. It can be calculated as, original cost times current age divided by its life expectancy. This is a method traditionally called straight line depreciation. Using the above approach, the annual Amortization Expense and Net Book Value for the water system, as of 2017, is as follows:
Table 4.3 2017 Net Book Value and Amortization Expense for Water Works 1.
System Component Amortization
Expense (2017) Net Book Value
(2017) 2.
Distribution Systems $1,295,817 $81,736,496
Facilities (wells, storage, pumping) $71,175 $2,216,868
Totals $1,366,992 $83,953,364
Note: 1. Values are from Municipal records 2. Start of year
4.5 Reserve Funds Two reserve funds currently exist for the water works. They are referred to as the Water Lifecycle Reserve Fund and the Water Reserve Fund. As of December 31, 2016, the total value of both reserve funds was $7,280,637. Typically, the Water Lifecycle Reserve Fund is used for actual asset replacement and the Water Reserve Fund is used for large capital repairs or upgrading items. Currently the annual surplus is divided approximately 85% to the Water Lifecycle Replacement Reserve and 15% to the Water Reserve. In addition to the two Reserve Fund accounts mentioned above, there is a Development Charges (DC) Reserve Account into which contributions for new connections to the water supply are deposited. As of December 2016, the amount in the DC water account was $431,980. 4.6 Replacement Costs The replacement cost of the Lambton Shores Water System as of 2017 is considered to be approximately $358.6M. This value increases annually as construction costs increase. The annual increment would be roughly $7.2M, based on inflation in construction costs at 2% per year.
4 MOE, August 2007
7
5.0 ANALYSIS OF REVENUE 5.1 2015 Financial Plan Table 5.1 compares the 2016 predicted financial outcome with actual results.
Table 5.1 2015 Financial Plan – Predicted vs Actual for 2016
Item 2016 Predicted 2016 Actual 1.
Revenue $4,081,740 $4,145,847
Operating Expenditures $1,892,0731 $1,905,189
Cash Reserves (end of year) $7,224,308 $7,280,637
Financial Position $90,059,150 $84,983,340
Notes: 1. Approximate
5.2 Current Rate Structure and Charges Current rates are established in Bylaw No. 12-2016 and a summary is shown in Table 5.2.
Table 5.2 Water Rate Structure
Component 2017 Charge
Monthly Base Charge
(based on meter size)
¾” $12.94
1” $24.46
1 ½ ” $44.34
2” $72.50
2 ½ ” $83.41
3” $139.32
4” $229.79
6” $441.63
Consumption Charge $2.52/m3
5.3 Review of Revenue 5.3.1 Method of Charging As identified in the above rate structure, water works related revenue is principally generated in two parts as follows:
1. A flat rate per customer charge based on meter size. 2. A volumetric (per m3) consumption charge.
Items 1 and 2 are expected to off-set the system operating expenses, as well as fund capital replacement and upgrading projects. There are other sources of revenue (e.g. connection fees) but the total revenue generated from those sources is minor. In 2016 it was approximately 5% of the total revenue but it included contributions to capital.
8
5.3.2 Revenue Breakdown The 2017 Budget anticipates the following for revenue that is not related to debt recovery:
• User Fees – Water Works = $ 4,103
• Penalties & Interest = $ 47,680
• Water Billing Revenue = $ 3,935,000
• Repair Revenue = $ 721
• Part & Accessories = $ 42,382 Total = $ 4,029,886
Based on the above, in 2017 the sum of the revenue is expected to be approximately 92% greater than operating costs including interest, but excluding amortization, resulting in a net revenue exclusive of the amortization amount of $2,004,963. Out of this value capital replacement and improvement projects will be funded. When amortization is considered the surplus declines to $614,883. Average reserve transfers for 2014-2016 were $1,176,862 annually, which is approximately 86% of the actual amortization value (see Table 4.3). Reserve transfers occur after contributions to capital. 6.0 FULL COST PROJECTIONS 6.1 General The purpose of this Section is to identify the expected cost of service. 6.2 Assumptions Assumptions regarding full cost of service for the Plan period (2017-2028) are as follows:
1. The starting point for operating expenses was the 2017 Budget.
2. Operating costs, other than those for Hydro and water purchases, will increase at the rate of 2% per year.
3. Hydro costs will increase 5% per year from 2017-2028
4. Water purchase costs will increase 4% per year from 2017 to 2028 to account for inflation and consumption increases.
5. Contracted Services costs have been entered based on current values increasing by 2% per year.
6. Growth is expected to be 40 customers per year.
6.3 Funding for Historic Under-Investment Although in recent years there have been a number of infrastructure replacement projects funded from reserves, historically neither the amortization expense nor the inflation of asset costs for tangible capital assets was completely funded each year. As well, maintenance and replacement may have been deferred. These two factors combined are the historic under-investment in the system. As with amortization and inflation of asset costs there is no legislated requirement to generate a surplus which funds historic under-investment. If this amount is recovered along with amortization and inflation of asset cost the full cost of ongoing system replacement could be funded through reserves.
9
Table 6.1 summarizes the various components of the full cost of replacement including funding for historic under-investment. The values shown in the following table are based on the assumption that items that are overdue for replacement, based on their theoretical useful life, are replaced in 2029. The annual full cost of replacement is calculated assuming $0 in reserves and enough cash must be available in the asset replacement year to pay 100% of the costs of replacement. It should be noted there is currently a total water reserve balance of approximately 7 million dollars, so part of this allowance has been covered.
Table 6.1
Annual Full Cost of Replacement for Water Works
System Component
2017 Annual Funding Requirements Breakdown
Amortization Expense
Funding for Inflation of Asset
Costs
Funding for Historic Under
Investment
Annual Full Cost of
Replacement 1.
Distribution Systems
$1,295,817 $6,682,050 $4,795,756 $12,773,623
Supply and Storage Systems
$71,175 $75,100 $191,223 $337,498
Total $1,366,992 $6,757,150 $4,986,979 $13,111,121
Notes: 1. Based on 2% per year inflation and 1.5% per year earned interest.
On average over the past 3 years, $287,100 in watermain replacement and other capital projects has been completed each year. This is much less than the annual full cost of replacement and is also less than the annual amortization expense. The average total weighted life expectancy as expressed in the Water Asset Inventory database of all of the water assets is approximately 80 years. The remaining average life expectancy is 61 years. The Rate of Replacement has been defined as the current replacement cost of the water assets (i.e. $358.6M) divided by the sum of the average annual capital expenditure on replacement plus the contribution to reserves. Based on the 2014 to 2016 capital expenditures and reserve contributions the current Rate of Replacement is:
Rate of Replacement 2017 Replacement Cost (2017) = Average Capital Investment + Transfer to Reserves
$358,564,463 = $287,100 + $1,176,862
= 245 Years 6.4 Proposed Capital Program 6.4.1 Asset Replacement/Upgrading For purposes of this Financial Plan the capital program for 2017 to 2028 will be as set out in Table 6.2. The values in the table include inflation based on 2% per year.
10
Table 6.2
Capital Construction Plan 2017 to 2028
Year Proposed Works Cost Allowance
2017 Meter Changeout Watermains MacHenry St. – Broadway to Morris Watermains – King St. E. Forest Related Road Replacements LAWS System Hwy 21 Chamber Upgrades Thedford Booster Station Upgrades Leak Detection Study Tower/reservoir maintenance BOS-NV Water Tower Radio Water Hydrant Identification
$72,000 $650,293
$55,050 $169,950
$45,368 $30,000 $75,000 $40,000
$100,000 $35,000 $50,000
2017 Total $1,322,661
2018 Meter Changeout Watermains King St. E. – CL Project Watermains Albert St. (3648) Watermains Maple St. (3714) Watermains Auto Flushers Related Road Replacements LAWSS System Capital Infrastructure Renewal Leak Detection Study Northville Booster Station Roof
$85,000 $225,000 $180,000 $170,000
$25,000 $175,049
$46,729 $165,000
$40,000 $50,000
2018 Total $1,161,778
2019 Meter Changeout Watermains Main St. S. – King to Philrobden (3709, 3711, 3712) Road Related Replacements LAWSS System Capital Infrastructure Renewal
$86,700 $640,000 $180,300
$48,131 $65,000
2019 Total $1,020,131
2020 Meter Changeout Watermains – Sherwood Road Related Replacements LAWSS System Capital Infrastructure Renewal
$88,500 $50,000
$185,709 $49,575
$165,000
2020 Total $538,784
2021 Meter Changeout Watermains Retirement Loop Road Related Replacements LAWSS System Capital Infrastructure Renewal Thedford Reservoir Maintenance
$90,000 $261,718 $191,280
$51,062 $65,000
$250,000
2021 Total $909,060
2022 Meter Changeout Watermains – Service Saddles on Townsend Line Watermains – Hubbard Line (3675) Road Related Replacements LAWSS System Capital Infrastructure Renewal
$92,000 $100,000
$82,000 $197,019
$52,594 $165,000
2022 Total $688,613
11
2023 Meter Changeout
Road Related Replacements LAWSS System Capital Infrastructure Renewal
$94,000 $202,929
$54,172 $165,000
2023 Total $516,101
2024 Meter Changeout Watermains – Broadway St. (3659, 3660, 3764, 3765) Road Related Replacements LAWSS System Capital Infrastructure Renewal Arkona Tower Maintenance
$96,000 $835,000 $209,017
$55,797 $165,000 $150,000
2024 Total $1,510,814
2025 Meter Changeout Road Related Replacements LAWSS System Capital Infrastructure Renewal
$98,000 $215,288
$57,471 $165,000
2025 Total $535,759
2026 Meter Changeout Road Related Replacements LAWSS System Capital Infrastructure Renewal
$100,000 $221,746
$59,195 $165,000
2026 Total $545,941
2027 Meter Changeout LAWSS System Capital Northville Tower Maintenance
$102,000 $60,971
$150,000
2027 Total $312,971
2028 Meter Changeout Watermains – Broadway (3668) LAWSS System Capital
$105,000 $100,000
$62,800
2028 Total $267,800
Total $9,330,413
7.0 COST RECOVERY
7.1 General
Section 30(2) of the SDWA (2002) requires water system owners to develop a “Cost Recovery Plan”. The intent is to create a long-term plan that will ensure adequate funding to operate, maintain and replace infrastructure. This section of the Memo identifies the revenue increase required to achieve the goals of the Plan. 7.2 Options for Cost Recovery
The required rate increase in the Plan period is dependent on what the Municipality wants to achieve. As discussed in Sections 1.2 and 6.3, the Province has advocated for full cost recovery (i.e. full funding of asset replacement) but there is no legislated requirement to do so. Possible Options include:
1. A 0% rate increase (the base case). 2. A 2% per year rate increase (i.e. matching inflation). 3. Increasing the Rate of Replacement to 80 years (Average total expected asset life). 4. Increasing the Rate of Replacement to 61 years (Average remaining asset life). 5. Full Cost recovery (as per Section 6.3 of this Memo).
12
7.3 Basis of Comparison When comparing the effect of each option on the required water rates it is assumed that there would be a series of uniform increases. For each option we have considered the following:
• Annual % increase required
• Reserves at end of planning period (2028)
• Financial Position at 2028 (Asset value + Reserves)
• Financial Position change ($ and %)
• Rate of Replacement
7.4 Summary of Results Table 7.1 A, which is attached to this Memo provides year by year details of the water system financial position. Table 7.2 summarizes the effect of selecting each option.
Table 7.2 Summary of Outcomes for Rate Alternatives
Option No.
Description % Annual Increase Required
Reserves at 2028
Financial Position (2028) Rate of Replacement 2.
(Years) $
Change1.
$ %
2017 Position $7.35M $88.0M - - 245
1 0% Rate Increase
(Status Quo) 0 $20.4M $96.4M +$8.4M +9.5 199
2
2 % Annual Rate Increase
(Matching Inflation)
2 $26.4M $102.4M +$14.4M +16.3 126
3
Reducing the Rate of
Replacement to 80 Years 3.
4.6 $35.4M $111.5M +$23.5M +26.7 80
4
Reducing the Rate of
Replacement to 61 Years 4.
6.3 $42.2M $118.3M +$30.3M +34.4 61
5
Full Cost Recovery as per MOECC
Definition
12.4 $73.9M $150.0M +$62.0M +70.5 28
Notes: 1. Difference between 2017 and 2028. 2. Rate of Replacement in year 2028 based on method described in Section 6.3. 3. 80 years represents the average Expected Useful Life (EUL) of the existing assets. 4. 61 years represents the average Remaining Useful Life of the existing assets.
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
FINANCIAL POSITIONFinancial assetsCash and cash equivalents 8,077,840 8,596,142 9,225,181 10,304,052 11,184,536 12,451,918 13,862,477 14,373,340 15,808,434 17,198,134 18,781,871 20,362,578
Total FINANCIAL ASSETS 8,077,840 8,596,142 9,225,181 10,304,052 11,184,536 12,451,918 13,862,477 14,373,340 15,808,434 17,198,134 18,781,871 20,362,578
LiabilitiesLong-term debt - Phase 3 1,517,071 1,292,946 1,058,049 811,861 553,841 283,419 - - - - - -
Long-term debt - Phase 4 421,906 385,433 347,794 308,952 268,869 227,506 184,821 140,772 95,316 48,407 - -
Long-term debt - Water Expansion 1,329,375 960,673 583,180 196,688 - - - - - - - -
Long-term debt - LAWSS OCWA - - - - - - - - - - - -
Total LIABILITIES 3,268,353 2,639,051 1,989,022 1,317,501 822,710 510,925 184,821 140,772 95,316 48,407 - -
NET DEBT (Liabilities - Assets) (4,809,488) (5,957,091) (7,236,158) (8,986,551) (10,361,826) (11,940,992) (13,677,656) (14,232,568) (15,713,118) (17,149,727) (18,781,871) (20,362,578)
Non-financial assets (Tangible capital assets)Existing water mains and facilities 83,953,363 83,932,120 83,711,302 83,336,243 82,497,488 81,985,457 81,239,127 80,310,199 80,372,691 79,430,905 78,491,030 77,309,754
Less: Amortization (1,366,992) (1,382,596) (1,399,859) (1,413,797) (1,421,091) (1,434,943) (1,445,029) (1,452,991) (1,477,544) (1,485,816) (1,494,247) (1,503,924)
Loss (gain) on disposal of tangible capital assets 23,088 - 4,669 36,259 - - - 4,669 - - - -
New watermains and facilities - at cost 1,322,661 1,161,778 1,020,131 538,784 909,060 688,613 516,101 1,510,814 535,758 545,941 312,971 276,800
Total NON-FINANCIAL ASSETS 83,932,120 83,711,302 83,336,243 82,497,488 81,985,457 81,239,127 80,310,199 80,372,691 79,430,905 78,491,030 77,309,754 76,082,630
Financial position (Non Finance assets - Net Debt) 88,741,608 89,668,393 90,572,401 91,484,039 92,347,283 93,180,120 93,987,856 94,605,259 95,144,023 95,640,757 96,091,624 96,445,208
Analysis of financial positionEquity in tangible capital assets 80,663,767 81,072,251 81,347,220 81,179,987 81,162,747 80,728,202 80,125,378 80,231,919 79,335,589 78,442,623 77,309,754 76,082,630
Reserves and reserve funds 8,077,840 8,596,142 9,225,181 10,304,052 11,184,536 12,451,918 13,862,477 14,373,340 15,808,434 17,198,134 18,781,871 20,362,578
General surplus (deficit) - - - - - - - - - - - -
Financial position (from analysis) 88,741,608 89,668,393 90,572,401 91,484,039 92,347,283 93,180,120 93,987,856 94,605,259 95,144,023 95,640,757 96,091,624 96,445,208
Notes:1. This value is equal to the total non-financial assets less long-term debt.
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
FINANCIAL OPERATIONS
Revenue
User Fees
User Fees - Water Works 4,103 4,185 4,269 4,354 4,441 4,530 4,621 4,713 4,807 4,903 5,002 5,102
Water Billing 3,935,000 3,958,416 3,981,831 4,005,247 4,028,663 4,052,078 4,075,494 4,098,910 4,122,325 4,145,741 4,169,157 4,192,572
Total User Fee REVENUE 3,939,103 3,962,601 3,986,100 4,009,601 4,033,104 4,056,608 4,080,115 4,103,623 4,127,133 4,150,644 4,174,158 4,197,674
Other
Penalties & Interest 47,680 48,634 49,606 50,598 51,610 52,643 53,695 54,769 55,865 56,982 58,122 59,284
Repair 721 735 750 765 780 796 812 828 845 862 879 896
Parts & Accessories 42,382 43,230 44,094 44,976 45,876 46,793 47,729 48,684 49,657 50,650 51,663 52,697
Total Other REVENUE 90,783 92,599 94,451 96,340 98,266 100,232 102,236 104,281 106,367 108,494 110,664 112,877
Total REVENUE 4,029,886 4,055,199 4,080,551 4,105,941 4,131,370 4,156,840 4,182,351 4,207,904 4,233,499 4,259,138 4,284,822 4,310,551
ExpensesSalary - Public Works including OT 4,262 4,347 4,434 4,523 4,613 4,706 4,800 4,896 4,994 5,093 5,195 5,299
Benefits 1,190 1,214 1,238 1,263 1,288 1,314 1,340 1,367 1,394 1,422 1,451 1,480
Memberships & Subscriptions 1,198 1,222 1,246 1,271 1,297 1,323 1,349 1,376 1,404 1,432 1,460 1,490
Training/Conference 4,000 4,080 4,162 4,245 4,330 4,416 4,505 4,595 4,687 4,780 4,876 4,973
Utilities 20,000 20,400 20,808 21,224 21,649 22,082 22,523 22,974 23,433 23,902 24,380 24,867
Water 1,000 1,020 1,040 1,061 1,082 1,104 1,126 1,149 1,172 1,195 1,219 1,243
Hydro 50,000 52,500 55,125 57,881 60,775 63,814 67,005 70,355 73,873 77,566 81,445 85,517
OMI Contracted Services 614,174 626,457 638,987 651,766 664,802 678,098 691,660 705,493 719,603 733,995 748,675 763,648 LAWSS Contracted Services 108,550 110,721 112,935 115,194 117,498 119,848 122,245 124,690 127,184 129,727 132,322 134,968 North Middlesex Contract 9,262 9,447 9,636 9,829 10,025 10,226 10,431 10,639 10,852 11,069 11,290 11,516
Contracted Services 90,000 91,800 93,636 95,509 97,419 99,367 101,355 103,382 105,449 107,558 109,709 111,904
Engineering/Consulting 50,000 51,000 52,020 53,060 54,122 55,204 56,308 57,434 58,583 59,755 60,950 62,169
Software Lic/Support 12,276 12,522 12,772 13,027 13,288 13,554 13,825 14,101 14,383 14,671 14,964 15,264
Insurance 28,323 28,889 29,467 30,057 30,658 31,271 31,896 32,534 33,185 33,849 34,526 35,216
Vehicle & Equipment 7,697 7,851 8,008 8,168 8,331 8,498 8,668 8,841 9,018 9,199 9,383 9,570
Equipment Repair/Lic 15,000 15,300 15,606 15,918 16,236 16,561 16,892 17,230 17,575 17,926 18,285 18,651
Water Purchase 600,000 630,000 661,500 694,575 729,304 765,769 804,057 844,260 886,473 930,797 977,337 1,026,204
Office Supplies 9,088 9,270 9,455 9,644 9,837 10,034 10,235 10,439 10,648 10,861 11,078 11,300
Materials & Supplies 84,462 86,151 87,874 89,632 91,424 93,253 95,118 97,020 98,961 100,940 102,959 105,018
Hydrant Maintenance 10,000 10,200 10,404 10,612 10,824 11,041 11,262 11,487 11,717 11,951 12,190 12,434
General System Maintenance 5,000 5,100 5,202 5,306 5,412 5,520 5,631 5,743 5,858 5,975 6,095 6,217
Travel/Mileage 2,144 2,187 2,231 2,275 2,321 2,367 2,414 2,463 2,512 2,562 2,614 2,666
Realty Tax 3,663 3,736 3,811 3,887 3,965 4,044 4,125 4,208 4,292 4,378 4,465 4,554
Uncollectable Account 822 838 855 872 890 908 926 944 963 982 1,002 1,022
Service Charge/Interest 867 884 902 920 938 957 976 996 1,016 1,036 1,057 1,078
Administration Allocation 383,235 390,900 398,718 406,692 414,826 423,122 431,585 440,217 449,021 458,001 467,161 476,505 Subtotal Operating Expense 2,116,213 2,178,037 2,242,073 2,308,413 2,377,155 2,448,401 2,522,256 2,598,833 2,678,248 2,760,624 2,846,087 2,934,772
Interest on Phase 3 debt 79,709 69,431 58,658 47,368 35,535 23,134 10,136 - - - - - Interest on Phase 4 debt 14,217 13,088 11,922 10,720 9,479 8,198 6,876 5,512 4,105 2,653 1,154 - Interest on Water Expansion debt 37,920 29,335 20,544 11,545 2,331 - - - - - - - Interest on LAWSS OCWA debt 2,788 - - - - - - - - - - - Loss (gain) on disposal of tangible capital assets 23,088 - 4,669 36,259 - - - - - - - - Amortization of capital assets 1,366,992 1,382,596 1,399,859 1,413,797 1,421,091 1,434,943 1,445,029 1,452,991 1,477,544 1,485,816 1,494,247 1,503,924
Total EXPENSES 3,640,927 3,672,486 3,737,726 3,828,102 3,845,591 3,914,675 3,984,298 4,057,337 4,159,897 4,249,092 4,341,488 4,438,696
Net Revenue (Deficit) for the year 388,959 382,713 342,824 277,838 285,779 242,165 198,053 150,567 73,602 10,046 (56,666) (128,145)
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
CASH FLOW
Operating Transactions
Net revenue (deficit) for the year 388,959 382,713 342,824 277,838 285,779 242,165 198,053 150,567 73,602 10,046 (56,666) (128,145)
Add-back (deduct) non-cash expense:
Loss (gain) on disposal of tangible capital assets 23,088 - 4,669 36,259 - - - 4,669 - - - -
Amortization of capital assets 1,366,992 1,382,596 1,399,859 1,413,797 1,421,091 1,434,943 1,445,029 1,452,991 1,477,544 1,485,816 1,494,247 1,503,924
Total OPERATING TRANSACTIONS 1,779,039 1,765,309 1,747,353 1,727,895 1,706,870 1,677,108 1,643,082 1,608,227 1,551,146 1,495,862 1,437,581 1,375,779
Capital Transactions
Growth related - - - - - - - - - - - -
Service enhancement (system upgrades) (267,868) (50,000) - - (250,000) - (516,101) (675,814) (535,758) (545,941) (312,971) (176,800)
Leak Detection Study (40,000) (40,000) - - - - - - - - - -
Replacement of existing works (1,014,793) (1,071,778) (1,020,131) (538,784) (659,060) (688,613) - (835,000) - - - (100,000)
Total CAPITAL TRANSACTIONS (1,322,661) (1,161,778) (1,020,131) (538,784) (909,060) (688,613) (516,101) (1,510,814) (535,758) (545,941) (312,971) (276,800)
Investing transactionsProceeds from portfolio investments 109,210 121,168 128,942 138,378 154,561 167,768 186,779 207,937 215,600 237,127 257,972 281,728
Purchase of portfolio investments - - - - - - - - - - - -
Total INVESTING TRANSACTIONS 109,210 121,168 128,942 138,378 154,561 167,768 186,779 207,937 215,600 237,127 257,972 281,728
Financing transactions
Federal/Provincial grants 487,720 - - - - - - - - - - -
Proceeds from Development Charges Reserve 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Deferred Proceeds (Ppl and Int) - Water Expansion 152,111 148,517 135,892 101,564 101,564 100,586 100,586 99,556 70,361 70,360 67,555 67,555
Water Expansion Interest Carried Forward 70,793 74,387 87,012 121,340 121,340 122,318 122,318 (49,995) (20,799) (20,799) (17,994) (67,555)
Debt repayment - principal - Phase 3 (213,847) (224,125) (234,897) (246,187) (258,020) (270,422) (283,419) - - - - -
Debt repayment - principal - Phase 4 (35,344) (36,474) (37,639) (38,842) (40,083) (41,363) (42,685) (44,049) (45,456) (46,909) (48,407) -
Debt repayment - principal - Water Expansion (360,117) (368,703) (377,493) (386,492) (196,688) - - - - - - -
Debt repayment - principal - LAWSS OCWA (69,700) - - - - - - - - - - -
Total FINANCING TRANSACTIONS 231,616 (206,397) (227,125) (248,617) (71,887) 111,119 96,800 205,512 204,106 202,653 201,154 200,000
Net Cash Receipts (Payments) for the year 797,203 518,302 629,039 1,078,871 880,484 1,267,382 1,410,560 510,863 1,435,094 1,389,701 1,583,736 1,580,707
Cash at beginning of year 7,280,637 8,077,840 8,596,142 9,225,181 10,304,052 11,184,536 12,451,918 13,862,477 14,373,340 15,808,434 17,198,134 18,781,871
Cash at end of year 8,077,840 8,596,142 9,225,181 10,304,052 11,184,536 12,451,918 13,862,477 14,373,340 15,808,434 17,198,134 18,781,871 20,362,578
Table 7.1AMUNICIPALITY OF LAMBTON SHORES
2017-2028 Financial Plan for WaterworksFINANCIAL PLAN 049-301
Revised November 20, 2017
Base Case: 0% Revenue Increase
11/23/2017 17160 (Rev-17Nov20) Water Financial Plan.xls
Appendix B
Memo
Re: Wastewater Rate Review,
dated December 6, 2017
To: Municipality of Lambton Shores
Re: Wastewater Rate Review
File #: 17160
Date: December 6, 2017
1.0 INTRODUCTION
1.1 Purpose of the Memo
The purpose of the Memo is to summarize a review of existing and projected wastewater system costs and revenue. The information will facilitate a discussion regarding potential rate adjustments over the period 2018 to 2028. The Memo will serve as background information for a Report proposing water and wastewater rate adjustments. 1.2 Key Legislated Requirements
As identified in the Ontario Ministry of the Environment MOE guidelines1 for financial planning, achieving financial sustainability in Ontario’s municipal water and wastewater sector is a long term goal of the province. In addition to related municipal operating and financing legislation, the Province2 has set out, in the Safe Drinking Water Act, 2002 (SDWA), detailed requirements for financial planning related to water works systems. There is no corresponding existing legislation related to wastewater. 1.3 Relationship to Previous Plans A Water and Wastewater Rate Study was completed in March 2016 by Watson and Associates. The purpose of the study was to update the analysis for current capital and operating forecasts and incorporate lifecycle costing. The Study recommended increases in the base charge and volumetric rate, based on metered water use, of 9% per year to 2020 and 2% per year from 2021 to 2025. 2.0 METHODOLOGY 2.1 Available Information Information provided by the Municipality of Lambton Shores includes;
1. 2015 to 2016 Capital and Operating Budgets and actual expenditures for the wastewater system
2. 2017 Capital and Operating Budgets for the wastewater system 3. Operating costs and budgets for the Grand Bend Area Joint Sewage Operations 4. 2014 to 2016 Reserve Fund Summaries 5. Capital Project expectations for 2018 to 2028
1 Ministry of the Environment, “Toward Financially Sustainable Drinking Water and Wastewater Systems”, August 2007. 2 Watson & Associates Economists Ltd, “Municipality of Lambton Shores Water and Wastewater Rate Study”, March 1, 2016
Memo
From: Steve Burns [email protected]
B. M. ROSS AND ASSOCIATES LIMITED
Engineers and Planners
62 North Street, Goderich, ON N7A 2T4
p. (519) 524-2641 • f. (519) 524-4403 www.bmross.net
2
6. Wastewater Asset Inventory 7. Asset Management Plan 8. Number of customers 9. 2017 wastewater rates 10. Other applicable information related to the wastewater system.
2.2 Procedure The available information listed in Section 2.1 was reviewed to develop an understanding of the relationship between current expenses and revenue. The asset database was used to determine asset values, amortization expenses and probable future replacement costs. Recent historical capital expenses were also reviewed to better understand current rates of replacement and improvement. The 2018-2028 capital forecast was used to estimate potential revenue needs. Current operating expenses, based on the 2017 budget were inflated by, depending on the category, 2% to 5% to estimate revenue needs to operate the system. A base case of a 0% rate increase was developed to understand the consequences of maintaining the status quo. Required increases were developed for the following scenarios.
• Re-building of the 2017 Financial Position by 2028
• Increasing rates at 9% per year to 2020 then 2% per year (as per previous recommendations).
• Increasing the Rate of Replacement to match the average life expectancy of the assets.
• Increasing the Rate of Replacement to match the average remaining life expectancy of the assets.
• Full cost recovery as defined by MOE Guidelines3. 3.0 DESCRIPTION OF THE WASTEWATER SYSTEM 3.1 Physical Facilities The Municipality owns five separate wastewater systems. Four of the systems serve larger urban communities within Lambton Shores, the fifth serves a subdivision. All of the systems are operated by CH2M on behalf of the Municipality. Table 3.1 provides a brief description of each system to assist in understanding the scale of the facilities.
Table 3.1 Summary of Wastewater Treatment and Collection Facilities
Community Served
Wastewater Treatment Length of Sewer
No of Customers
Arkona An extended aeration process treatment facility with tertiary filtration and UV disinfection. WWTP is rated at 621 m3/d
7.7 km 268
Forest An extended aeration process treatment facility with tertiary filtration and UV disinfection. Rated at 1800 m3/d.
23.9 km 1273
3 Ministry of the Environment, August 2007.
3
Community Served
Wastewater Treatment Length of Sewer
No of Customers
Grand Bend
A biological nitrogen removal process with tertiary filtration and UV disinfection. Process incorporates lagoons for flow equalization and biosolids storage. Rated at 2473 m3/d. Shared with the Municipality of South Huron.
12.8 km in Lambton Shores
943
Thedford A two cell facultative lagoon with seasonal (spring and fall) discharge. Rated at 477 m3/d.
9.1 km 330
Indian Hills Estate
Subdivision
An extended aeration process treatment facility with effluent storage lagoons and spray irrigation effluent disposal.
1.2 km 5
3.2 Growth Expectations The forecasted growth rate for the Municipality is 0.65% per year for the next 25 years. This rate of growth is consistent with demographic trends in Southwestern Ontario. For purposes of the rate calculations, we have assumed an increase of 25 customers per year which is less than the growth allowance for water supply and recognizes that some new development will occur in locations without sanitary service. 4.0 FULL COST OF SERVICE 4.1 Cost Components The full cost of providing water services includes the following major categories4:
1. Operating expenses 2. Interest expense 3. Funding for Debt Principal Repayment 4. Amortization of Tangible Capital Assets 5. Funding for Inflation in Asset Costs 6. Funding for Historic Under-investment 7. Funding for Service Enhancements 8. Funding for System Growth
Items 2 and 3 would apply when debt has been, or will be, incurred for capital projects. Items 4 to 6 relate to asset maintenance and replacement. The final two items, 7 and 8, relate to planned capital projects for improvements or growth. In some cases, the improvements may be driven by changing regulations, in other cases the Municipality may initiate the project. 4.2 Operating Expenses 4.2.1 Review of 2017 Wastewater Budget Budgets and actual expenses for the wastewater system were reviewed for 2015 and 2016. The 2017 budget is believed to reflect the cost of operating the current system. The 2017 anticipated expenses for wastewater operations are summarized in Table 4.1.
4 Ministry of the Environment, August 2007.
4
Table 4.1 Lambton Shores 2017 Wastewater Operations Budget
Item 2017 Category
Salary - Public Works including OT $ 2,301 Staffing
Benefits $ 533 Staffing
Utilities $ 10,000 Hydro/Utilities
Water $ 4,500 Hydro/Utilities
Hydro $ 170,000 Hydro/Utilities
Gas $ 4,500 Hydro/Utilities
CH2M Contracted Services $ 557,266 Operations
Contracted Services $ 30,844 Operations
Engineering/Consulting $ 15,300 Engineering
Insurance $ 29,761 Administrative
Vehicle & Equipment $ 5,944 Repair & Maintenance
GBA Sewer Infrastructure MTC. $ 233,155 Operations
General System Maintenance $ 42,800 Repair & maintenance
Administration Allocation $ 266,870 Administrative
Realty Tax $ 48,144 Administrative
SUB-TOTAL $ 1,421,918
Interest on long-term debt $ 22,942
TOTAL 2017 $ 1,444,860
The following Figure presents the general categorization of the various budget expense items.
Figure 4.1 Wastewater Operational Expenses
Breakdown of Operating Costs – 2017 Budget
Administrative23.9%
Engineering1.1%
Hydro/Utilities13.1%
Operations56.8%
Repair & Maintenance
3.4%
Staffing0.2%
Interest1.6%
5
4.2.2 Grand Bend and Area Joint Sewage Operations
The budget line for the Grand Bend and Area Joint Sewage Operations is identified as GBA Sewer Infrastructure MTC. This item is expected to increase to approximately $450,000 in 2018 which includes a component for future capital replacement. 4.2.3 Operations Contract
The current operations contract with CH2M represents a significant proportion of the operational costs. The contract currently extends to 2019. 4.3 Interest Expense and Debt Repayment
The Municipality currently has one loan (debenture) as described in Table 4.2. Borrowing has been completed internally for the Grand Bend Area Sewage Works.
Table 4.2 Summary of Wastewater Works Related Debt
Loan No. Loan Date Maturity Date Interest Rate (%)
Balance Dec/161.
Sewer Forcemain
January 2011 October 2025 Prime less
0.15% $840,000
Note: 1. Approximate end of year value
4.4 Amortization of Tangible Capital Assets
Amortization is defined as “…the accounting process of allocating the cost less the residual value of a tangible capital asset to operating periods as an expense over its useful life in a rational and systematic manner appropriate to its nature and use.”5
The current value (sometimes referred to as “net book value”) of the asset is; its original cost less depreciation. It can be calculated as, original cost times current age divided by its life expectancy. This is a method traditionally called straight line depreciation. Using the above approach, the annual Amortization Expense and Net Book Value for the wastewater system, as of 2017, is as follows:
Table 4.3 2017 Net Book Value and Amortization Expense for Wastewater Works 1.
System Component Amortization
Expense (2017) Net Book Value
(2017) 2.
Collection System $137,043 $8,424,298
Facilities (pumping and treatment) $473,599 $14,586,640
Totals $610,642 $23,010,937
Note: 1. The values were provided by the Municipality 2. Start of year
4.5 Reserve Funds
Two reserve funds currently exist for the wastewater works. They are referred to as the Sewer Lifecycle Reserve Fund and the Sewer Reserve Fund. As of December 31, 2016, the total value of
5 MOE, August 2007
6
both reserve funds was $618,474. Typically, the Sewer Lifecycle Reserve Fund is used for actual asset replacement and the Sewer Reserve Fund is used for large capital repairs or upgrading items.
In addition to the two Reserve Fund accounts mentioned above, there is a Development Charges (DC) Reserve Account into which contributions for new connections to the sewage system in Forest and the Grand Bend area are deposited. As of December 2017, the amount in the DC sewer account is approximately $100,000. 4.6 Replacement Costs
The replacement cost of the Lambton Shores Wastewater Systems as of 2017 is estimated to be approximately $70.2 M. This value increases annually as construction costs increase. The annual increment would be roughly $1.4 M, based on inflation in construction costs of approximately 2% per year.
5.0 ANALYSIS OF REVENUE
5.1 Current Rate Structure and Charges
Current rates are established in Bylaw No. 12-2016 and a summary is shown in Table 5.1.
Table 5.1 Sewage Rate Structure
Component 2017 Charge
Monthly Base Charge
(based on water meter size)
¾” $13.56
1” $43.95
1 ½ ” $79.62
2” $130.20
2 ½ ” $149.78
3” $250.23
4” $412.67
6” $809.80
Consumption Charge 1. $2.60/m3
Note: 1. Volume charge is based on metered water consumption
Based on the above rates as of 2017, a typical residential customer would pay approximately 4% to 5% more for sewage service than water service. 5.2 Review of Revenue
5.2.1 Method of Charging
As identified in the above rate structure, water works related revenue is principally generated in two parts as follows:
1. A flat rate per customer charge based on water meter size. 2. A volumetric (per m3) charge based on water consumption.
Items 1 and 2 are expected to off-set the system operating expenses, as well as fund capital replacement and upgrading projects. There are other sources of revenue (e.g. rentals) but the total revenue generated from those sources is minor. In 2016 it was less than 4 % of the total revenue.
7
5.2.2 Revenue Breakdown The 2017 Budget anticipates the following for revenue that is not related to debt recovery:
• User Fees – Sewage Works = $ 1,611,000
• Other = $ 30,000 Total = $ 1,641,000
Based on the above, in 2017 the sum of the revenue was expected to be approximately 12% greater than operating costs including interest but excluding amortization, resulting in a net revenue exclusive of the amortization amount of $196,140. Out of this value capital replacement and improvement projects will be funded. If amortization was considered, the expected surplus becomes a deficit of approximately $415,000. Average surplus transfers to reserves from Operating for 2014-2016 were $65,872 annually, which is approximately 10% of the actual amortization value identified in Table 4.3. 6.0 FULL COST PROJECTIONS 6.1 General The purpose of this Section is to identify the expected cost of service. 6.2 Assumptions Assumptions regarding full cost of service for the Plan period (2017-2028) are as follows:
1. The starting point for operating expenses was generally the 2017 Budget with expected
adjustments in some categories. 2. Operating costs, other than those for Hydro, will increase at the rate of 2% per year. 3. Hydro costs will increase 5% per year from 2017-2028 4. Contracted Services costs have been entered based on current values increasing by 2% per
year. 5. Growth is expected to be 25 dwellings per year.
6.3 Funding for Historic Under-Investment Although in recent years there have been a number of infrastructure replacement projects funded from reserves, historically neither the amortization expense nor the inflation of asset costs for tangible capital assets was completely funded each year. As well, maintenance and replacement may have been deferred. These two factors combined are the historic under-investment in the system. As with amortization and inflation of asset costs there is no legislated requirement to generate a surplus which funds historic under-investment. If this amount is recovered along with amortization and inflation of asset cost the full cost of ongoing system replacement could be funded through reserves. Table 6.1 summarizes the various components of the full cost of replacement including funding for historic under-investment. The values shown in the following table are based on the assumption that items that are overdue for replacement, based on their theoretical useful life, are replaced in 2029. The annual full cost of replacement is calculated assuming $0 in reserves and enough cash must be available in the asset replacement year to pay 100% of the costs of replacement.
8
Table 6.1 Annual Full Cost of Replacement for Wastewater Works
System Component
2017 Annual Funding Requirements Breakdown
Amortization Expense
Funding for Inflation of Asset
Costs
Funding for Historic Under
Investment
Annual Full Cost of
Replacement 1.
Collection Systems $137,043 $695,956 $827,750 $1,660,743
Treatment $476,599 $395,384 $1,142,158 $2,011,141
Total $610,642 $1,091,334 $1,969,908 $3,671,884
Notes: 1. Based on 2% per year inflation and 1.5% per year earned interest.
Excluding the new Grand Bend Sewage Treatment Facility expansion including related works, historical capital upgrade expenditures have been as follows:
Table 6.2 Capital Upgrade Expenditures 2014 to 2017
Year Expenditure
2014 $37,864
2015 $135,126 2016 $213,216
2017 1. $1,124,000 Total $1,510,206
Average 2014 - 16 $128,735 Average 2014 - 17 $377,552
Notes: 1. The 2017 values are ‘Budget’ not Actuals.
The average total weighted expected useful life (EUL), as expressed in the Wastewater Asset Inventory Database, of all of the wastewater assets is approximately 70 years. The remaining average life expectancy is approximately 45 years. The Rate of Replacement has been defined as the current replacement cost of the wastewater assets (i.e. $70.15 M) divided by the sum of the average annual capital expenditure on replacement plus the contribution to reserves. Based on the 2014 to 2016 capital expenditures and reserve contributions, the current Rate of Replacement is:
Rate of Replacement 2017 Replacement Cost (2017) = Average Capital Investment + Transfer to Reserves
$70,153,418 = $128,735 + $65,872
= 360 Years Considering the more aggressive capital replacement program for 2017, the above value would reduce to approximately 160 years by the end of the year. 6.4 Proposed Capital Program 6.4.1 Asset Replacement/Upgrading For purposes of this analysis, the capital program for 2017 to 2028 will be as set out in Table 6.2. The values in the table include inflation based on 2% per year.
9
Table 6.3 2017 to 2028 Wastewater Capital Program
Year Proposed Works Cost
Allowance
2017 Road Related Replacements $33,000
GB - Alberta St PS $167,000
GB - PS 4 Green Acres Wet Well $128,200
GB - PS 1 Beach SPS $224,000
GB - Morenz Lane PS $123,900
TH - Main St PS $196,700
TH - Main Lift $81,300
Thedford Lagoon reconstruction $11,000
Mollard Line Forcemain $117,000
2017 Total $1,082,100
2018 Road Related Replacements $33,000
FO - Main Lift PS Grinder Pump $70,000
FO - Main Lift PS Process Control $22,000
FO - STP Structure for by-pass valve chamber $10,000
Thedford Lagoon reconstruction $150,000
AR - Anne Street PS Dialer $10,000
Mollard Line Forcemain $339,471
South Bosanquet Trunk Sewer (Eng.) $35,000
2018 Total $669,471
2019 Road Related Replacements $33,000
ARK - STP Sand Filtration System $20,000
ARK- Clarifier Cover $100,000
FO - STP New Filter Installation $250,000
River Road Sanitary Sewer Upgrades $250,000
FO - Main St. S - CL $150,000
2019 Total $803,000
2020 Road Related Replacements $33,990
ARK - STP Sand Filtration System $250,000
Indian Hills PS - Electrical Panel, Upgrades $75,000
FO - STP Process Equipment $250,000
FO – Flow Meter Channel $10,000
2020 Total $618,990
2021 Road Related Replacements $35,010
2021 Total $35,010
2022 Road Related Replacements $36,060
2022 Total $36,060
2023 Road Related Replacements $37,142
FO - Main Lift PS Rehab $200,000
2023 Total $237,142
2024 Road Related Replacements $38,256
2024 Total $38,256
2025 Road Related Replacements $39,404
Indian Hills STP - Rehab $200,000
2025 Total $239,404
10
2026 Road Related Replacements $40,586
Arkona STP - Rehab $650,000
2026 Total $690,586
2027 Road Related Replacements $41,803
2027 Total $41,803
2028 Road Related Replacements $43,058
Forest STP - Rehab $1,750,000
2028 Total $1,793,058
TOTAL $6,284,880
7.0 COST RECOVERY 7.1 General The intent is to create a long-term plan that will ensure adequate funding to operate, maintain and replace infrastructure. This section of the Memo identifies the revenue increases required to achieve various options. 7.2 Options for Cost Recovery The required rate increase in the Plan period is dependent on what the Municipality wants to achieve. As discussed in Sections 1.2 and 6.3, the Province has advocated for full cost recovery (i.e. full funding of asset replacement) but there is no legislated requirement to do so. Possible Options include:
1. A 0% rate increase. 2. A 5.6% increase to re-build the Financial Position by 2028. 3. A 6% increase to re-build the Final Position and improve cash flow. 4. A 9% per year rate increase to 2020 then a 2% increase to 2028 (consistent with prior
recommendations) 5. Increasing the Rate of Replacement to 70 years (Average total expected asset life). 6. Increasing the Rate of Replacement to 45 years (Average remaining asset life). 7. Full Cost recovery (as per Section 6.3 of this Memo).
7.3 Basis of Comparison When comparing the effect of each goal on the required water rates it is assumed that there would be a series of uniform increases throughout the period of the Plan (i.e. 2018 to 2028). For each goal we have considered the following:
• Annual % increase required
• Reserves at end of planning period (2028)
• Financial Position at 2028 (Asset value + Reserves)
• Financial Position change ($ and %)
• Rate of Replacement
7.4 Summary of Results Table 7.1A, which is attached to this Memo, provides detail for Option 1 (0% increase). Tables 7.1B and 7.1C showing the effects of 5.6% and 6.0% increases are also attached. Table 7.2 summarizes the effect of selecting each option.
11
Table 7.2 Summary of Outcomes for Rate Increase Alternatives
Option No.
Description % Annual Increase Required
Sewage Cash
Reserve at 2028
Financial Position (2028) Rate of
Replacement 2. (Years) $
Change1.
$ %
2017 Position - - $22.25M - - 160
1 0% Rate Increase
(Status Quo) 0 ($8.1M) $14.9M ($7.35M) (33.0) infinite
2 Re-build 2017
Financial Position by 2028
5.6 ($0.6M) $22.35M ($0.10M) 0 62
3 Re-build Financial
Position and improve cash flow
6.0 $0.7M $23.0 $0.75M 3.4 56
4 9% to 2020 then 2% Annual Rate Increase to 2028
3 yrs-9% 8yrs-2%
($1.62M) $21.32M ($0.93M) (4.0) 107
5 Reducing the Rate of Replacement to
70 Years 3. 5.2 ($1.2M) $21.7 ($0.55M) (2.5) 70
6 Reducing the Rate of Replacement to
45 Years 4. 6.9 $1.6M $24.5M $2.3M 10.3 45
7 Full Cost
Recovery as per MOECC Definition
11.2 $10.6M $33.5M $11.25M 50.6 21
Notes: 1. Difference between 2017 and 2028. 2. Rate of Replacement in year 2028 based on method described in Section 6.3. 3. 70 years represents the average Expected Useful Life (EUL) of the existing assets. 4. 45 years represents the average Remaining Useful Life of the existing assets. 7.5 Discussion of Results
The current revenue/expenditure scenario (0% increase) is not sustainable, reserves are depleted and within a couple of years revenue will be exceeded by operational costs.
Scenario 2, a 5.6% annual increase, which has the goal of re-building the Financial Position by 2028 will still result in negative reserves at that time. It will however result in substantial improvement in the Rate of Replacement.
Scenario 3, which has the additional goal of improving cash flow, will result in a positive reserve at the end of the planning period (by 2027) in addition to re-building the Financial Position.
Scenario 4, which is the revenue increase program proposed in 2016, also results in a loss in Financial Position over the 11 year review period. In this regard it would also be interpreted as not sustainable.
Interpretation of the results indicates that an annual increase in the order of 6.0% will be required to have a positive reserve balance by 2028. A 6.0% annual increase will also improve the current Financial Position and reduce the Rate of Replacement to a value between the average EUL and remaining EUL.
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
FINANCIAL POSITIONFinancial assetsSewage Cash and Reserve Fund 104,420 (727,257) (1,711,553) (2,541,856) (2,826,323) (3,132,917) (3,663,226) (4,018,487) (4,599,944) (5,570,589) (5,926,598) (8,069,371) DC Reserve Fund for Sewage 98,075 119,546 141,339 163,459 185,911 208,700 231,830 255,308 279,138 303,325 327,874 352,793 LS portion of GBSTF Reserve Fund - 132,635 269,912 411,954 558,887 710,839 867,941 1,030,329 1,198,140 1,371,515 1,550,599 1,735,539 A/R from Ontario Parks for GBSTF debt 2,192,565 1,918,494 1,644,424 1,370,353 1,096,283 822,212 548,141 274,071 - - - -
Total FINANCIAL ASSETS 2,395,060 1,443,419 344,122 (596,089) (985,242) (1,391,167) (2,015,313) (2,458,779) (3,122,667) (3,895,750) (4,048,125) (5,981,040) LiabilitiesLong-term debt - 5000157 746,667 653,333 560,000 466,667 373,333 280,000 186,667 93,334 - - - - Long-term debt - PS2 214,628 167,628 120,628 73,628 26,628 - - - - - - - Long-term debt - GBSTF 2,599,517 2,325,446 2,051,376 1,777,305 1,503,235 1,229,164 955,093 681,023 406,952 406,952 406,952 406,952
Total LIABILITIES 3,560,812 3,146,408 2,732,004 2,317,600 1,903,196 1,509,164 1,141,760 774,356 406,952 406,952 406,952 406,952 NET DEBT (Liabilities - Assets) 1,165,752 1,702,989 2,387,881 2,913,689 2,888,438 2,900,331 3,157,074 3,233,136 3,529,619 4,302,702 4,455,077 6,387,992
Non-financial assets (Tangible capital assets)Existing sewers and facilities 23,010,937 23,411,913 23,432,852 23,602,335 23,570,379 22,935,303 22,300,864 21,867,083 21,229,979 20,793,574 20,803,886 20,151,939 Less: Amortization (610,642) (622,536) (633,518) (650,945) (670,087) (670,499) (670,923) (675,360) (675,810) (680,273) (693,751) (694,243) Gain (loss) on disposal of tangible capital assets (70,482) (25,996) - - - - - - - - - - New sewers and facilities - at cost 1,082,100 669,471 803,000 618,990 35,010 36,060 237,142 38,256 239,404 690,586 41,804 1,793,058
Total NON-FINANCIAL ASSETS 23,411,913 23,432,852 23,602,335 23,570,379 22,935,303 22,300,864 21,867,083 21,229,979 20,793,574 20,803,886 20,151,939 21,250,754
Financial position (Non Finance assets - Net Debt) 22,246,161 21,729,863 21,214,453 20,656,690 20,046,865 19,400,533 18,710,010 17,996,844 17,263,955 16,501,184 15,696,862 14,862,763
Analysis of financial positionEquity in tangible capital assets 19,851,101 20,286,444 20,870,331 21,252,779 21,032,107 20,791,700 20,725,323 20,455,623 20,386,622 20,396,934 19,744,987 20,843,802 Sewage Cash and Reserve Funds (deficit) 104,420 (727,257) (1,711,553) (2,541,856) (2,826,323) (3,132,917) (3,663,226) (4,018,487) (4,599,944) (5,570,589) (5,926,598) (8,069,371) DC Reserve Fund for Sewage 98,075 119,546 141,339 163,459 185,911 208,700 231,830 255,308 279,138 303,325 327,874 352,793 LS portion of GBSTF Reserve Fund - 132,635 269,912 411,954 558,887 710,839 867,941 1,030,329 1,198,140 1,371,515 1,550,599 1,735,539 A/R from Ontario Parks for GBSTF debt 2,192,565 1,918,494 1,644,424 1,370,353 1,096,283 822,212 548,141 274,071 - - - -
Financial position (from analysis) 22,246,161 21,729,863 21,214,453 20,656,690 20,046,865 19,400,533 18,710,010 17,996,844 17,263,955 16,501,184 15,696,862 14,862,763
Notes:1. This value is equal to the total non-financial assets less long-term debt.
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
FINANCIAL OPERATIONSRevenueUser Fees 1,611,000 1,625,287 1,639,574 1,653,861 1,668,148 1,682,435 1,696,722 1,711,009 1,725,296 1,739,583 1,753,870 1,768,157 Rental 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500
Total User Fee REVENUE 1,623,500 1,637,787 1,652,074 1,666,361 1,680,648 1,694,935 1,709,222 1,723,509 1,737,796 1,752,083 1,766,370 1,780,657
OtherMiscellaneous Revenue - - - - - - - - - - - -
Total Other REVENUE - - - - - - - - - - - - Total REVENUE 1,623,500 1,637,787 1,652,074 1,666,361 1,680,648 1,694,935 1,709,222 1,723,509 1,737,796 1,752,083 1,766,370 1,780,657
ExpensesSalary - Public Works including OT 2,301 2,347 2,394 2,442 2,491 2,540 2,591 2,643 2,696 2,750 2,805 2,861 Benefits 533 544 555 566 577 588 600 612 624 637 650 663 Utilities 10,000 10,200 10,404 10,612 10,824 11,041 11,262 11,487 11,717 11,951 12,190 12,434 Water 4,500 4,590 4,682 4,775 4,871 4,968 5,068 5,169 5,272 5,378 5,485 5,595 Hydro 170,000 178,500 187,425 196,796 206,636 216,968 227,816 239,207 251,167 263,726 276,912 290,758 Gas 4,500 4,590 4,682 4,775 4,871 4,968 5,068 5,169 5,272 5,378 5,485 5,595 CH2M Contracted Services 557,266 568,411 579,780 591,375 603,203 615,267 627,572 640,123 652,926 665,984 679,304 692,890 Contracted Services 30,844 31,000 31,620 32,252 32,897 33,555 34,227 34,911 35,609 36,321 37,048 37,789 Engineering/Consulting 15,300 15,000 15,300 15,606 15,918 16,236 16,561 16,892 17,230 17,575 17,926 18,285 Insurance 29,761 33,500 34,170 34,853 35,550 36,261 36,987 37,726 38,481 39,251 40,036 40,836 Vehicle & Equipment 5,944 6,063 6,184 6,308 6,434 6,563 6,694 6,828 6,964 7,104 7,246 7,391 GBA Sewer Infrastructure 233,155 447,901 456,859 465,996 475,316 484,822 494,519 504,409 514,497 524,787 535,283 545,989 General MTC & Repair 42,800 58,656 59,829 61,026 62,246 63,491 64,761 66,056 67,377 68,725 70,099 71,501 Realty Tax 48,144 49,107 50,089 51,091 52,113 53,155 54,218 55,303 56,409 57,537 58,688 59,861 Service Charge/Interest - - - - - - - - - - - - Administration Allocation 266,870 272,207 277,652 283,205 288,869 294,646 300,539 306,550 312,681 318,934 325,313 331,819
Subtotal Operating Expense 1,421,918 1,682,617 1,721,624 1,761,679 1,802,817 1,845,072 1,888,482 1,933,087 1,978,925 2,026,038 2,074,471 2,124,267 Interest on debt - GBSTF 38,993 34,882 30,771 26,660 22,549 18,437 14,326 10,215 6,104 6,104 6,104 6,104 Interest on debt - PS2 3,219 2,514 1,809 1,104 399 - - - - - - - Interest on debt - 5000157 20,527 18,147 15,767 13,424 11,007 8,627 6,247 3,878 1,487 - - - Loss (gain) on disposal of tangible capital assets 70,482 25,996 - - - - - - - - - - Amortization of capital assets 610,642 622,536 633,518 650,945 670,087 670,499 670,923 675,360 675,810 680,273 693,751 694,243
Total EXPENSES 2,165,781 2,386,691 2,403,488 2,453,812 2,506,858 2,542,635 2,579,978 2,622,540 2,662,325 2,712,416 2,774,326 2,824,614
Net Revenue (Deficit) for the year (542,281) (748,904) (751,414) (787,452) (826,210) (847,700) (870,757) (899,031) (924,530) (960,333) (1,007,956) (1,043,958)
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028CASH FLOWOperating TransactionsNet revenue (deficit) for the year (542,281) (748,904) (751,414) (787,452) (826,210) (847,700) (870,757) (899,031) (924,530) (960,333) (1,007,956) (1,043,958) Add-back (deduct) non-cash expense:
Loss (gain) on disposal of tangible capital assets 70,482 25,996 - - - - - - - - - - Amortization of capital assets 610,642 622,536 633,518 650,945 670,087 670,499 670,923 675,360 675,810 680,273 693,751 694,243 Portion of admin. allocation available for PS2 debt 47,000 47,000 47,000 47,000 47,000 26,628 - - - - - - GBA Sewer Infra. allocated to GBSTF reserves - 132,635 135,288 137,993 140,753 143,568 146,440 149,369 152,356 155,403 158,511 161,681
Total OPERATING TRANSACTIONS 185,843 79,263 64,391 48,487 31,630 (7,005) (53,394) (74,303) (96,364) (124,656) (155,694) (188,034)
Capital TransactionsGrowth related - (35,000) - - - - - - - - - - GB and Thedford Pump Station Rehabilitations (921,100) - - - - - - - - - - - Service enhancement (system upgrades) - - (250,000) - - - - - - - - - Replacement of existing works (161,000) (634,471) (553,000) (618,990) (35,010) (36,060) (237,142) (38,256) (239,404) (690,586) (41,804) (1,793,058)
Total CAPITAL TRANSACTIONS (1,082,100) (669,471) (803,000) (618,990) (35,010) (36,060) (237,142) (38,256) (239,404) (690,586) (41,804) (1,793,058)
Investing transactionsProceeds from cash reserves 9,277 1,566 - - - - - - - - - - Proceeds from GBSTF reserves - - 1,990 4,049 6,179 8,383 10,663 13,019 15,455 17,972 20,573 23,259 Proceeds from DC reserves - 1,471 1,793 2,120 2,452 2,789 3,130 3,477 3,830 4,187 4,550 4,918
Total INVESTING TRANSACTIONS 9,277 3,037 3,783 6,169 8,631 11,172 13,793 16,497 19,285 22,159 25,123 28,177
Financing transactionsFederal/Provincial grants 483,325 - - - - - - - - - - - DC Contributions 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 DC transfer from reserves (to reserves) 743,248 (21,471) (21,793) (22,120) (22,452) (22,789) (23,130) (23,477) (23,830) (24,187) (24,550) (24,918) Transfer from GBSTF reserves (to reserves) - (132,635) (137,277) (142,042) (146,933) (151,952) (157,102) (162,388) (167,811) (173,375) (179,084) (184,940) Property Owners Share 29,934 29,934 29,934 18,526 - - - - - - - - A/R from Ontario Parks for GBSTF debt 519,825 274,071 274,071 274,071 274,071 274,071 274,071 274,071 274,071 - - - Debt repayment - principal - GBSTF (1,283,073) (274,071) (274,071) (274,071) (274,071) (274,071) (274,071) (274,071) (274,071) - - - Debt repayment - principal - PS2 (47,000) (47,000) (47,000) (47,000) (47,000) (26,628) - - - - - - Debt repayment - principal - 5000157 (forcemain) (93,333) (93,333) (93,333) (93,333) (93,333) (93,333) (93,333) (93,333) (93,333) - - -
Total FINANCING TRANSACTIONS 372,926 (244,506) (249,470) (265,969) (289,718) (274,702) (253,566) (259,198) (264,974) (177,562) (183,634) (189,858)
Net Cash Receipts (Payments) for the year (514,055) (831,676) (984,296) (830,303) (284,467) (306,595) (530,309) (355,260) (581,457) (970,646) (356,009) (2,142,773)
Cash at beginning of year 618,474 104,420 (727,257) (1,711,553) (2,541,856) (2,826,323) (3,132,917) (3,663,226) (4,018,487) (4,599,944) (5,570,589) (5,926,598) Cash at end of year 104,420 (727,257) (1,711,553) (2,541,856) (2,826,323) (3,132,917) (3,663,226) (4,018,487) (4,599,944) (5,570,589) (5,926,598) (8,069,371)
Table 7.1AMUNICIPALITY OF LAMBTON SHORES
2017-2028 Financial Plan for Wastewater WorksFINANCIAL PLAN
Revised December 6, 2017Base Case - 0% Revenue Increase
2017-12-06 17160 (Rev. 17Dec6) Wastewater Financial Plan.xls
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
FINANCIAL POSITIONFinancial assetsSewage Cash and Reserve Fund 104,420 (636,241) (1,432,608) (1,971,841) (1,855,523) (1,644,671) (1,533,541) (1,115,625) (783,991) (692,996) 170,304 (583,307) DC Reserve Fund for Sewage 98,075 119,546 141,339 163,459 185,911 208,700 231,830 255,308 279,138 303,325 327,874 352,793 LS portion of GBSTF Reserve Fund - 132,635 269,912 411,954 558,887 710,839 867,941 1,030,329 1,198,140 1,371,515 1,550,599 1,735,539 A/R from Ontario Parks for GBSTF debt 2,192,565 1,918,494 1,644,424 1,370,353 1,096,283 822,212 548,141 274,071 - - - -
Total FINANCIAL ASSETS 2,395,060 1,534,435 623,068 (26,075) (14,442) 97,079 114,372 444,082 693,286 981,843 2,048,777 1,505,024 LiabilitiesLong-term debt - 5000157 746,667 653,333 560,000 466,667 373,333 280,000 186,667 93,334 - - - - Long-term debt - PS2 214,628 167,628 120,628 73,628 26,628 - - - - - - - Long-term debt - GBSTF 2,599,517 2,325,446 2,051,376 1,777,305 1,503,235 1,229,164 955,093 681,023 406,952 406,952 406,952 406,952
Total LIABILITIES 3,560,812 3,146,408 2,732,004 2,317,600 1,903,196 1,509,164 1,141,760 774,356 406,952 406,952 406,952 406,952 NET DEBT (Liabilities - Assets) 1,165,752 1,611,973 2,108,936 2,343,675 1,917,638 1,412,085 1,027,388 330,274 (286,334) (574,891) (1,641,825) (1,098,072)
Non-financial assets (Tangible capital assets)Existing sewers and facilities 23,010,937 23,411,913 23,432,852 23,602,335 23,570,379 22,935,303 22,300,864 21,867,083 21,229,979 20,793,574 20,803,886 20,151,939 Less: Amortization (610,642) (622,536) (633,518) (650,945) (670,087) (670,499) (670,923) (675,360) (675,810) (680,273) (693,751) (694,243) Gain (loss) on disposal of tangible capital assets (70,482) (25,996) - - - - - - - - - - New sewers and facilities - at cost 1,082,100 669,471 803,000 618,990 35,010 36,060 237,142 38,256 239,404 690,586 41,804 1,793,058
Total NON-FINANCIAL ASSETS 23,411,913 23,432,852 23,602,335 23,570,379 22,935,303 22,300,864 21,867,083 21,229,979 20,793,574 20,803,886 20,151,939 21,250,754
Financial position (Non Finance assets - Net Debt) 22,246,161 21,820,879 21,493,398 21,226,705 21,017,665 20,888,779 20,839,695 20,899,705 21,079,907 21,378,777 21,793,764 22,348,827
Analysis of financial positionEquity in tangible capital assets 19,851,101 20,286,444 20,870,331 21,252,779 21,032,107 20,791,700 20,725,323 20,455,623 20,386,622 20,396,934 19,744,987 20,843,802 Sewage Cash and Reserve Funds (deficit) 104,420 (636,241) (1,432,608) (1,971,841) (1,855,523) (1,644,671) (1,533,541) (1,115,625) (783,991) (692,996) 170,304 (583,307) DC Reserve Fund for Sewage 98,075 119,546 141,339 163,459 185,911 208,700 231,830 255,308 279,138 303,325 327,874 352,793 LS portion of GBSTF Reserve Fund - 132,635 269,912 411,954 558,887 710,839 867,941 1,030,329 1,198,140 1,371,515 1,550,599 1,735,539 A/R from Ontario Parks for GBSTF debt 2,192,565 1,918,494 1,644,424 1,370,353 1,096,283 822,212 548,141 274,071 - - - -
Financial position (from analysis) 22,246,161 21,820,879 21,493,398 21,226,705 21,017,665 20,888,779 20,839,695 20,899,705 21,079,907 21,378,777 21,793,764 22,348,827
Notes:1. This value is equal to the total non-financial assets less long-term debt.
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
FINANCIAL OPERATIONSRevenueUser Fees 1,611,000 1,716,303 1,827,503 1,944,930 2,068,933 2,199,881 2,338,161 2,484,185 2,638,387 2,801,223 2,973,179 3,154,764 Rental 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500
Total User Fee REVENUE 1,623,500 1,728,803 1,840,003 1,957,430 2,081,433 2,212,381 2,350,661 2,496,685 2,650,887 2,813,723 2,985,679 3,167,264
OtherMiscellaneous Revenue - - - - - - - - - - - -
Total Other REVENUE - - - - - - - - - - - - Total REVENUE 1,623,500 1,728,803 1,840,003 1,957,430 2,081,433 2,212,381 2,350,661 2,496,685 2,650,887 2,813,723 2,985,679 3,167,264
ExpensesSalary - Public Works including OT 2,301 2,347 2,394 2,442 2,491 2,540 2,591 2,643 2,696 2,750 2,805 2,861 Benefits 533 544 555 566 577 588 600 612 624 637 650 663 Utilities 10,000 10,200 10,404 10,612 10,824 11,041 11,262 11,487 11,717 11,951 12,190 12,434 Water 4,500 4,590 4,682 4,775 4,871 4,968 5,068 5,169 5,272 5,378 5,485 5,595 Hydro 170,000 178,500 187,425 196,796 206,636 216,968 227,816 239,207 251,167 263,726 276,912 290,758 Gas 4,500 4,590 4,682 4,775 4,871 4,968 5,068 5,169 5,272 5,378 5,485 5,595 CH2M Contracted Services 557,266 568,411 579,780 591,375 603,203 615,267 627,572 640,123 652,926 665,984 679,304 692,890 Contracted Services 30,844 31,000 31,620 32,252 32,897 33,555 34,227 34,911 35,609 36,321 37,048 37,789 Engineering/Consulting 15,300 15,000 15,300 15,606 15,918 16,236 16,561 16,892 17,230 17,575 17,926 18,285 Insurance 29,761 33,500 34,170 34,853 35,550 36,261 36,987 37,726 38,481 39,251 40,036 40,836 Vehicle & Equipment 5,944 6,063 6,184 6,308 6,434 6,563 6,694 6,828 6,964 7,104 7,246 7,391 GBA Sewer Infrastructure 233,155 447,901 456,859 465,996 475,316 484,822 494,519 504,409 514,497 524,787 535,283 545,989 General MTC & Repair 42,800 58,656 59,829 61,026 62,246 63,491 64,761 66,056 67,377 68,725 70,099 71,501 Realty Tax 48,144 49,107 50,089 51,091 52,113 53,155 54,218 55,303 56,409 57,537 58,688 59,861 Service Charge/Interest - - - - - - - - - - - - Administration Allocation 266,870 272,207 277,652 283,205 288,869 294,646 300,539 306,550 312,681 318,934 325,313 331,819
Subtotal Operating Expense 1,421,918 1,682,617 1,721,624 1,761,679 1,802,817 1,845,072 1,888,482 1,933,087 1,978,925 2,026,038 2,074,471 2,124,267 Interest on debt - GBSTF 38,993 34,882 30,771 26,660 22,549 18,437 14,326 10,215 6,104 6,104 6,104 6,104 Interest on debt - PS2 3,219 2,514 1,809 1,104 399 - - - - - - - Interest on debt - 5000157 20,527 18,147 15,767 13,424 11,007 8,627 6,247 3,878 1,487 - - - Loss (gain) on disposal of tangible capital assets 70,482 25,996 - - - - - - - - - - Amortization of capital assets 610,642 622,536 633,518 650,945 670,087 670,499 670,923 675,360 675,810 680,273 693,751 694,243
Total EXPENSES 2,165,781 2,386,691 2,403,488 2,453,812 2,506,858 2,542,635 2,579,978 2,622,540 2,662,325 2,712,416 2,774,326 2,824,614
Net Revenue (Deficit) for the year (542,281) (657,888) (563,485) (496,382) (425,424) (330,254) (229,317) (125,855) (11,439) 101,308 211,353 342,650
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028CASH FLOWOperating TransactionsNet revenue (deficit) for the year (542,281) (657,888) (563,485) (496,382) (425,424) (330,254) (229,317) (125,855) (11,439) 101,308 211,353 342,650 Add-back (deduct) non-cash expense:
Loss (gain) on disposal of tangible capital assets 70,482 25,996 - - - - - - - - - - Amortization of capital assets 610,642 622,536 633,518 650,945 670,087 670,499 670,923 675,360 675,810 680,273 693,751 694,243 Portion of admin. allocation available for PS2 debt 47,000 47,000 47,000 47,000 47,000 26,628 - - - - - - GBA Sewer Infra. allocated to GBSTF reserves - 132,635 135,288 137,993 140,753 143,568 146,440 149,369 152,356 155,403 158,511 161,681
Total OPERATING TRANSACTIONS 185,843 170,279 252,320 339,556 432,416 510,441 588,045 698,874 816,727 936,984 1,063,615 1,198,574
Capital TransactionsGrowth related - (35,000) - - - - - - - - - - GB and Thedford Pump Station Rehabilitations (921,100) - - - - - - - - - - - Service enhancement (system upgrades) - - (250,000) - - - - - - - - - Replacement of existing works (161,000) (634,471) (553,000) (618,990) (35,010) (36,060) (237,142) (38,256) (239,404) (690,586) (41,804) (1,793,058)
Total CAPITAL TRANSACTIONS (1,082,100) (669,471) (803,000) (618,990) (35,010) (36,060) (237,142) (38,256) (239,404) (690,586) (41,804) (1,793,058)
Investing transactionsProceeds from cash reserves 9,277 1,566 - - - - - - - - - 2,555 Proceeds from GBSTF reserves - - 1,990 4,049 6,179 8,383 10,663 13,019 15,455 17,972 20,573 23,259 Proceeds from DC reserves - 1,471 1,793 2,120 2,452 2,789 3,130 3,477 3,830 4,187 4,550 4,918
Total INVESTING TRANSACTIONS 9,277 3,037 3,783 6,169 8,631 11,172 13,793 16,497 19,285 22,159 25,123 30,732
Financing transactionsFederal/Provincial grants 483,325 - - - - - - - - - - - DC Contributions 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 DC transfer from reserves (to reserves) 743,248 (21,471) (21,793) (22,120) (22,452) (22,789) (23,130) (23,477) (23,830) (24,187) (24,550) (24,918) Transfer from GBSTF reserves (to reserves) - (132,635) (137,277) (142,042) (146,933) (151,952) (157,102) (162,388) (167,811) (173,375) (179,084) (184,940) Property Owners Share 29,934 29,934 29,934 18,526 - - - - - - - - A/R from Ontario Parks for GBSTF debt 519,825 274,071 274,071 274,071 274,071 274,071 274,071 274,071 274,071 - - - Debt repayment - principal - GBSTF (1,283,073) (274,071) (274,071) (274,071) (274,071) (274,071) (274,071) (274,071) (274,071) - - - Debt repayment - principal - PS2 (47,000) (47,000) (47,000) (47,000) (47,000) (26,628) - - - - - - Debt repayment - principal - 5000157 (forcemain) (93,333) (93,333) (93,333) (93,333) (93,333) (93,333) (93,333) (93,333) (93,333) - - -
Total FINANCING TRANSACTIONS 372,926 (244,506) (249,470) (265,969) (289,718) (274,702) (253,566) (259,198) (264,974) (177,562) (183,634) (189,858)
Net Cash Receipts (Payments) for the year (514,055) (740,660) (796,367) (539,234) 116,319 210,851 111,130 417,916 331,634 90,995 863,300 (753,611)
Cash at beginning of year 618,474 104,420 (636,241) (1,432,608) (1,971,841) (1,855,523) (1,644,671) (1,533,541) (1,115,625) (783,991) (692,996) 170,304 Cash at end of year 104,420 (636,241) (1,432,608) (1,971,841) (1,855,523) (1,644,671) (1,533,541) (1,115,625) (783,991) (692,996) 170,304 (583,307)
Table 7.1BMUNICIPALITY OF LAMBTON SHORES
2017-2028 Financial Plan for Wastewater WorksFINANCIAL PLAN
Revised December 6, 2017Option 2: Match Financial Position by 2028 - 5.6% Annual Revenue Increase
2017-12-06 17160 (Rev. 17Dec6) Wastewater Financial Plan.xls
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
FINANCIAL POSITIONFinancial assetsSewage Cash and Reserve Fund 104,420 (629,740) (1,412,293) (1,929,517) (1,782,031) (1,529,810) (1,365,971) (882,774) (471,948) (286,399) 688,390 72,679 DC Reserve Fund for Sewage 98,075 119,546 141,339 163,459 185,911 208,700 231,830 255,308 279,138 303,325 327,874 352,793 LS portion of GBSTF Reserve Fund - 132,635 269,912 411,954 558,887 710,839 867,941 1,030,329 1,198,140 1,371,515 1,550,599 1,735,539 A/R from Ontario Parks for GBSTF debt 2,192,565 1,918,494 1,644,424 1,370,353 1,096,283 822,212 548,141 274,071 - - - -
Total FINANCIAL ASSETS 2,395,060 1,540,936 643,382 16,250 59,050 211,940 281,942 676,933 1,005,329 1,388,440 2,566,863 2,161,010 LiabilitiesLong-term debt - 5000157 746,667 653,333 560,000 466,667 373,333 280,000 186,667 93,334 - - - - Long-term debt - PS2 214,628 167,628 120,628 73,628 26,628 - - - - - - - Long-term debt - GBSTF 2,599,517 2,325,446 2,051,376 1,777,305 1,503,235 1,229,164 955,093 681,023 406,952 406,952 406,952 406,952
Total LIABILITIES 3,560,812 3,146,408 2,732,004 2,317,600 1,903,196 1,509,164 1,141,760 774,356 406,952 406,952 406,952 406,952 NET DEBT (Liabilities - Assets) 1,165,752 1,605,472 2,088,621 2,301,350 1,844,146 1,297,224 859,818 97,423 (598,377) (981,488) (2,159,911) (1,754,058)
Non-financial assets (Tangible capital assets)Existing sewers and facilities 23,010,937 23,411,913 23,432,852 23,602,335 23,570,379 22,935,303 22,300,864 21,867,083 21,229,979 20,793,574 20,803,886 20,151,939 Less: Amortization (610,642) (622,536) (633,518) (650,945) (670,087) (670,499) (670,923) (675,360) (675,810) (680,273) (693,751) (694,243) Gain (loss) on disposal of tangible capital assets (70,482) (25,996) - - - - - - - - - - New sewers and facilities - at cost 1,082,100 669,471 803,000 618,990 35,010 36,060 237,142 38,256 239,404 690,586 41,804 1,793,058
Total NON-FINANCIAL ASSETS 23,411,913 23,432,852 23,602,335 23,570,379 22,935,303 22,300,864 21,867,083 21,229,979 20,793,574 20,803,886 20,151,939 21,250,754
Financial position (Non Finance assets - Net Debt) 22,246,161 21,827,380 21,513,713 21,269,029 21,091,156 21,003,641 21,007,265 21,132,556 21,391,950 21,785,374 22,311,850 23,004,813
Analysis of financial positionEquity in tangible capital assets 19,851,101 20,286,444 20,870,331 21,252,779 21,032,107 20,791,700 20,725,323 20,455,623 20,386,622 20,396,934 19,744,987 20,843,802 Sewage Cash and Reserve Funds (deficit) 104,420 (629,740) (1,412,293) (1,929,517) (1,782,031) (1,529,810) (1,365,971) (882,774) (471,948) (286,399) 688,390 72,679 DC Reserve Fund for Sewage 98,075 119,546 141,339 163,459 185,911 208,700 231,830 255,308 279,138 303,325 327,874 352,793 LS portion of GBSTF Reserve Fund - 132,635 269,912 411,954 558,887 710,839 867,941 1,030,329 1,198,140 1,371,515 1,550,599 1,735,539 A/R from Ontario Parks for GBSTF debt 2,192,565 1,918,494 1,644,424 1,370,353 1,096,283 822,212 548,141 274,071 - - - -
Financial position (from analysis) 22,246,161 21,827,380 21,513,713 21,269,029 21,091,156 21,003,641 21,007,265 21,132,556 21,391,950 21,785,374 22,311,850 23,004,813
Notes:1. This value is equal to the total non-financial assets less long-term debt.
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
FINANCIAL OPERATIONSRevenueUser Fees 1,611,000 1,722,804 1,841,317 1,966,940 2,100,100 2,241,251 2,390,870 2,549,466 2,717,578 2,895,777 3,084,668 3,284,893 Rental 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500
Total User Fee REVENUE 1,623,500 1,735,304 1,853,817 1,979,440 2,112,600 2,253,751 2,403,370 2,561,966 2,730,078 2,908,277 3,097,168 3,297,393
OtherMiscellaneous Revenue - - - - - - - - - - - -
Total Other REVENUE - - - - - - - - - - - - Total REVENUE 1,623,500 1,735,304 1,853,817 1,979,440 2,112,600 2,253,751 2,403,370 2,561,966 2,730,078 2,908,277 3,097,168 3,297,393
ExpensesSalary - Public Works including OT 2,301 2,347 2,394 2,442 2,491 2,540 2,591 2,643 2,696 2,750 2,805 2,861 Benefits 533 544 555 566 577 588 600 612 624 637 650 663 Utilities 10,000 10,200 10,404 10,612 10,824 11,041 11,262 11,487 11,717 11,951 12,190 12,434 Water 4,500 4,590 4,682 4,775 4,871 4,968 5,068 5,169 5,272 5,378 5,485 5,595 Hydro 170,000 178,500 187,425 196,796 206,636 216,968 227,816 239,207 251,167 263,726 276,912 290,758 Gas 4,500 4,590 4,682 4,775 4,871 4,968 5,068 5,169 5,272 5,378 5,485 5,595 CH2M Contracted Services 557,266 568,411 579,780 591,375 603,203 615,267 627,572 640,123 652,926 665,984 679,304 692,890 Contracted Services 30,844 31,000 31,620 32,252 32,897 33,555 34,227 34,911 35,609 36,321 37,048 37,789 Engineering/Consulting 15,300 15,000 15,300 15,606 15,918 16,236 16,561 16,892 17,230 17,575 17,926 18,285 Insurance 29,761 33,500 34,170 34,853 35,550 36,261 36,987 37,726 38,481 39,251 40,036 40,836 Vehicle & Equipment 5,944 6,063 6,184 6,308 6,434 6,563 6,694 6,828 6,964 7,104 7,246 7,391 GBA Sewer Infrastructure 233,155 447,901 456,859 465,996 475,316 484,822 494,519 504,409 514,497 524,787 535,283 545,989 General MTC & Repair 42,800 58,656 59,829 61,026 62,246 63,491 64,761 66,056 67,377 68,725 70,099 71,501 Realty Tax 48,144 49,107 50,089 51,091 52,113 53,155 54,218 55,303 56,409 57,537 58,688 59,861 Service Charge/Interest - - - - - - - - - - - - Administration Allocation 266,870 272,207 277,652 283,205 288,869 294,646 300,539 306,550 312,681 318,934 325,313 331,819
Subtotal Operating Expense 1,421,918 1,682,617 1,721,624 1,761,679 1,802,817 1,845,072 1,888,482 1,933,087 1,978,925 2,026,038 2,074,471 2,124,267 Interest on debt - GBSTF 38,993 34,882 30,771 26,660 22,549 18,437 14,326 10,215 6,104 6,104 6,104 6,104 Interest on debt - PS2 3,219 2,514 1,809 1,104 399 - - - - - - - Interest on debt - 5000157 20,527 18,147 15,767 13,424 11,007 8,627 6,247 3,878 1,487 - - - Loss (gain) on disposal of tangible capital assets 70,482 25,996 - - - - - - - - - - Amortization of capital assets 610,642 622,536 633,518 650,945 670,087 670,499 670,923 675,360 675,810 680,273 693,751 694,243
Total EXPENSES 2,165,781 2,386,691 2,403,488 2,453,812 2,506,858 2,542,635 2,579,978 2,622,540 2,662,325 2,712,416 2,774,326 2,824,614
Net Revenue (Deficit) for the year (542,281) (651,387) (549,672) (474,373) (394,257) (288,884) (176,608) (60,574) 67,753 195,862 322,842 472,778
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028CASH FLOWOperating TransactionsNet revenue (deficit) for the year (542,281) (651,387) (549,672) (474,373) (394,257) (288,884) (176,608) (60,574) 67,753 195,862 322,842 472,778 Add-back (deduct) non-cash expense:
Loss (gain) on disposal of tangible capital assets 70,482 25,996 - - - - - - - - - - Amortization of capital assets 610,642 622,536 633,518 650,945 670,087 670,499 670,923 675,360 675,810 680,273 693,751 694,243 Portion of admin. allocation available for PS2 debt 47,000 47,000 47,000 47,000 47,000 26,628 - - - - - - GBA Sewer Infra. allocated to GBSTF reserves - 132,635 135,288 137,993 140,753 143,568 146,440 149,369 152,356 155,403 158,511 161,681
Total OPERATING TRANSACTIONS 185,843 176,780 266,134 361,566 463,583 551,811 640,754 764,155 895,919 1,031,538 1,175,104 1,328,702
Capital TransactionsGrowth related - (35,000) - - - - - - - - - - GB and Thedford Pump Station Rehabilitations (921,100) - - - - - - - - - - - Service enhancement (system upgrades) - - (250,000) - - - - - - - - - Replacement of existing works (161,000) (634,471) (553,000) (618,990) (35,010) (36,060) (237,142) (38,256) (239,404) (690,586) (41,804) (1,793,058)
Total CAPITAL TRANSACTIONS (1,082,100) (669,471) (803,000) (618,990) (35,010) (36,060) (237,142) (38,256) (239,404) (690,586) (41,804) (1,793,058)
Investing transactionsProceeds from cash reserves 9,277 1,566 - - - - - - - - - 10,326 Proceeds from GBSTF reserves - - 1,990 4,049 6,179 8,383 10,663 13,019 15,455 17,972 20,573 23,259 Proceeds from DC reserves - 1,471 1,793 2,120 2,452 2,789 3,130 3,477 3,830 4,187 4,550 4,918
Total INVESTING TRANSACTIONS 9,277 3,037 3,783 6,169 8,631 11,172 13,793 16,497 19,285 22,159 25,123 38,503
Financing transactionsFederal/Provincial grants 483,325 - - - - - - - - - - - DC Contributions 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 DC transfer from reserves (to reserves) 743,248 (21,471) (21,793) (22,120) (22,452) (22,789) (23,130) (23,477) (23,830) (24,187) (24,550) (24,918) Transfer from GBSTF reserves (to reserves) - (132,635) (137,277) (142,042) (146,933) (151,952) (157,102) (162,388) (167,811) (173,375) (179,084) (184,940) Property Owners Share 29,934 29,934 29,934 18,526 - - - - - - - - A/R from Ontario Parks for GBSTF debt 519,825 274,071 274,071 274,071 274,071 274,071 274,071 274,071 274,071 - - - Debt repayment - principal - GBSTF (1,283,073) (274,071) (274,071) (274,071) (274,071) (274,071) (274,071) (274,071) (274,071) - - - Debt repayment - principal - PS2 (47,000) (47,000) (47,000) (47,000) (47,000) (26,628) - - - - - - Debt repayment - principal - 5000157 (forcemain) (93,333) (93,333) (93,333) (93,333) (93,333) (93,333) (93,333) (93,333) (93,333) - - -
Total FINANCING TRANSACTIONS 372,926 (244,506) (249,470) (265,969) (289,718) (274,702) (253,566) (259,198) (264,974) (177,562) (183,634) (189,858)
Net Cash Receipts (Payments) for the year (514,055) (734,159) (782,553) (517,224) 147,486 252,221 163,839 483,197 410,826 185,549 974,789 (615,711)
Cash at beginning of year 618,474 104,420 (629,740) (1,412,293) (1,929,517) (1,782,031) (1,529,810) (1,365,971) (882,774) (471,948) (286,399) 688,390 Cash at end of year 104,420 (629,740) (1,412,293) (1,929,517) (1,782,031) (1,529,810) (1,365,971) (882,774) (471,948) (286,399) 688,390 72,679
Table 7.1CMUNICIPALITY OF LAMBTON SHORES
2017-2028 Financial Plan for Wastewater WorksFINANCIAL PLAN
Revised December 6, 2017Option 3: Positive Cash Reserves by 2028 - 6.0% Annual Revenue Increase
2017-12-06 17160 (Rev. 17Dec6) Wastewater Financial Plan.xls
Appendix C
Water and Wastewater Inventory Information
Table C.1
Lambton Shores Water Facility Inventory 2017
Asset
ID Description Location
Installation
Year
Estimated
Useful Life
(EUL)
Closing
NBV
(Reporting
Year)
Replacement
Cost ($)
5103 OMI
2007 10 4,192 48,674
5126 DH4016-DHX2289 2009 5 - 8,839
5597 SB CON PT LOT 36 7875 RAWLINGS RD
1988 0 3,942 7,014
5628 CON 5 PT LOT 22 RP 25R8956 PART 2 Ravenswood Line 2005 0 10,711 12,841
5636
CON LRE PT LOT 38 PART BEING RP
25R7726 PARTS 2 & 3 EXC RP 25R7726 PART 1
9575 PORT
FRANKS RD 1992 0 1,665 2,562
5670 CON SB PT LOT 4 RP 25R2123 1/2 PART 1
8602
TOWNSEND
LINE
1877 0 282 282
5681 PLAN 4 LOT 35 N PT LOT 34 KING ST 2000 0 29,144 38,919
5729 CON 5 NER E PT LOT 27 RP2541051 PART 1 PROJECT #5-0171-71 PUMPHOUSE
7117 WISBEACH
RD TWSP OF
WARWICK
1982 0 2,269 5,293
2939 Northville and Ravenswood Pumping Station Ravenswood 2007 60 146,027 202,534
2947 Thedford Pumping Station Thedford 1987 60 10,076 45,013
2954 Elevated Water Tower, Northville 9575 Port Franks
Rd 1997 60 903,418 2,403,051
2961 High Lift Reservoir, Thedford King St 1987 60 5,248 23,447
2968 Underground Reservoir, Thedford North St 1987 60 24,143 107,855
2975 Standpipe, Arkona 8602 Townsend Line
1986 60 467,504 1,299,167
2940 Northville and Ravenswood Pumping Station Ravenswood 2007 20 35,433 75,950
2948 Thedford Pumping Station Thedford 1987 20 - 16,880
2941 Northville and Ravenswood Pumping Station Ravenswood 2007 20 55,118 118,145
2949 Thedford Pumping Station Thedford 1987 20 - 26,257
2956 Elevated Water Tower, Northville 9575 Port Franks Rd
1997 20 787 29,667
2963 High Lift Reservoir, Thedford King St 1987 20 - 289
2970 Underground Reservoir, Thedford North St 1987 20 - 1,332
2977 Standpipe, Arkona 8602 Townsend
Line 1986 20 - 16,039
2936 Northville and Ravenswood Pumping Station Ravenswood 2007 40 77,666 118,145
2944 Thedford Pumping Station Thedford 1987 40 3,128 26,257
2951 Elevated Water Tower, Northville 9575 Port Franks
Rd 1997 40 16,537 59,335
2958 High Lift Reservoir, Thedford King St 1987 40 69 579
2965 Underground Reservoir, Thedford North St 1987 40 317 2,663
2972 Standpipe, Arkona 8602 Townsend Line
1986 40 3,171 32,078
7089 Thedford Pumping Station Thedford 2014 35 56,627 53,266
2935 Northville and Ravenswood Pumping Station Ravenswood 2007 30 120,258 202,534
2943 Thedford Pumping Station Thedford 1987 30 650 45,013
2950 Elevated Water Tower, Northville 9575 Port Franks
Rd 1997 30 65,954 296,673
Asset
ID Description Location
Installation
Year
Estimated
Useful Life
(EUL)
Closing
NBV
(Reporting
Year)
Replacement
Cost ($)
2957 High Lift Reservoir, Thedford King St 1987 30 42 2,895
2964 Underground Reservoir, Thedford North St 1987 30 192 13,315
2971 Standpipe, Arkona 8602 Townsend Line
1986 30 - 160,391
2937 Northville and Ravenswood Pumping Station Ravenswood 2007 20 27,559 59,072
2945 Thedford Pumping Station Thedford 1987 20 - 13,129
2952 Elevated Water Tower, Northville 9575 Port Franks
Rd 1997 20 787 29,667
2959 High Lift Reservoir, Thedford King St 1987 20 - 289
2966 Underground Reservoir, Thedford North St 1987 20 - 1,332
2973 Standpipe, Arkona 8602 Townsend
Line 1986 20 - 16,039
2938 Northville and Ravenswood Pumping Station Ravenswood 2007 50 46,958 67,511
2946 Thedford Pumping Station Thedford 1987 50 2,730 15,004
2953 Elevated Water Tower, Northville 9575 Port Franks Rd
1997 50 48,822 148,336
2960 High Lift Reservoir, Thedford King St 1987 50 263 1,447
2967 Underground Reservoir, Thedford North St 1987 50 1,211 6,658
2974 Standpipe, Arkona 8602 Townsend
Line 1986 50 12,686 80,195
2942 Northville and Ravenswood Pumping Station Generator
Ravenswood 2007 35 31,280 49,641
TOTAL 2,216,868 5,991,514
Table C.2
Lambton Shores Watermain Inventory 2017
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
7101 Lakeshore Rd Townsend Line - Proof Line
1987 80 1,874,582 5,220,204
7102 Lakeshore Rd Proof Line - Ipperwash Rd 1995 80 3,818,615 7,845,902
7103 Lakeshore Rd Ipperwash Rd - Port Franks
Rd 1995 80 6,352,444 13,056,954
7104 Lakeshore Rd Port Franks Rd - Pinetree
Dr 1995 80 12,508,651 25,707,695
7105 Lakeshore Rd Pinetree Dr - Pinedale Rd 1973 80 339,344 1,719,700
3588 Arkona Ann Street Townsend Line - Union
Street 1993 80 53,353 316,966
3589 Arkona Ann Street Union Street - North End of
Road 1993 80 65,493 341,530
3590 Arkona Arkona Road South Boundary - Rock
Glen Road 1993 80 159,740 833,000
3591 Arkona Centre Street Church Street - Union
Street 1993 80 24,121 143,299
3592 Arkona Church Street Centre Street - Ann Street 1993 80 32,587 193,596
3593 Arkona Frank Street Arkona Road - East End of Road
1993 80 26,836 159,432
3594 Arkona
Hobbs
Mackenzie
Drive
Townsend Line - Ann Street
1993 80 149,357 778,855
3595 Arkona John Street Townsend Line - South End
of Road 1993 80 15,814 93,951
3596 Arkona John Street Townsend Line - Victoria
Street 1993 80 11,182 66,430
3597 Arkona John Street Victoria Street - Wellington
Street 1993 80 15,016 78,302
3598 Arkona Richmond
Street
Frank Street - South End of
Road 1993 80 13,258 69,139
3599 Arkona Richmond
Street
Townsend Line - South End
of Road 1993 80 32,747 170,765
3600 Arkona Smith Street Townsend Line - Union Street
1993 80 50,158 261,562
3601 Arkona Smith Street Union Street - North End of
Road 1993 80 19,488 101,626
3602 Arkona Townsend Line
West End Arkona - Rock Glen Road
1993 80 583,850 3,044,615
3603 Arkona Union Street Arkona Road - Ann Street 1993 80 48,880 254,898
3604 Arkona Union Street
West
Arkona Road - West End of
Road 1993 80 15,974 94,900
3605 Arkona Victoria Street Arkona Road - West End of Road
1993 80 29,871 177,463
3606 Arkona Ward Street Arkona Road - Centre
Street 1993 80 15,974 83,300
3607 Arkona Water Street Smith Street - Ann Street 1993 80 15,335 79,968
3608 Arkona Wellington Street
Arkona Road - West End of Road
1993 80 32,267 168,266
3609 Ausable Cut N Burwell
Crescent
Burwell Road - South End
of Road 1998 80 9,742 41,650
3610 Ausable Cut N Burwell Road Ausable River - Canal Street
1998 80 19,485 94,900
3611 Ausable Cut N Burwell Road Canal Street - East End of
Road 1998 80 97,425 474,500
3612 Ausable Cut N Canal Street Burwell Road - North End of Road
1998 80 77,940 379,600
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
3613 Ausable Cut N East Street Canal Street - North Street 1998 80 29,227 142,350
3614 Ausable Cut N Goosemarsh Line
Goosemarsh Trail - North Street
1998 80 29,227 124,950
3615 Ausable Cut N Goosemarsh
Line
Graham Street - Walker
Road 1998 80 97,425 416,500
3616 Ausable Cut N Goosemarsh Line
Knight Road - Graham Street
1998 80 116,910 499,800
3617 Ausable Cut N Goosemarsh
Line North Street - Knight Road 1998 80 29,227 124,950
3618 Ausable Cut N Goosemarsh
Trail
Goosemarsh Line - South
End of Road 1998 80 19,485 83,300
3619 Ausable Cut N Graham Street Lakeshore Road -
Goosemarsh Line 1998 80 58,455 249,900
3620 Ausable Cut N Knight Road Lakeshore Road -
Goosemarsh Line 1998 80 38,970 166,600
3621 Ausable Cut N North Street East Street - Goosemarsh
Line 1998 80 48,712 208,250
3622 Ausable Cut N Oakwood
Drive
Goosemarsh Line - Graham
Street 1998 80 107,167 458,150
3623 Ausable Cut N Philip Road Graham Street - Walker
Road 1998 80 97,425 416,500
3624 Ausable Cut N Shore Court Burwell Road - South End
of Road 1998 80 9,742 41,650
3625 Ausable Cut S Eric Street Willsie Line - Prince Philip
Street 1998 80 116,910 499,800
3626 Ausable Cut S Prince Philip
Street Willsie Line - Eric Street 1998 80 97,425 416,500
3627 Ausable Cut S Walden Road Lakeshore Road - Willsie
Line 1998 80 38,970 166,600
3628 Ausable Cut S Willsie Line 1.45km North - Walden
Road 1998 80 58,455 249,900
3629 Ausable Cut S Willsie Line Walden Road - Prince
Philip Street 1998 80 19,485 83,300
3630 Cedarview Cedar Point
Line
Lakeshore Road -
Cedarview Drive 1900 80 - 1,091,350
3631 Cedarview Cedarview Drive
Cedar Point Line - West End of Road
1900 80 - 374,850
3632 Cedarview Keith Street Cedarview Drive - South
End of Road 1990 80 23,700 124,950
3633 Cedarview Marilyn Street Cedarview Drive - South End of Road
1990 80 23,700 124,950
3634 Dalton Dalton Street Julie Avenue - North End
of Road 1998 80 14,614 71,175
3635 Dalton Dalton Street South End of Road - Julie Avenue
1998 80 38,970 166,600
3636 Dalton Daniel
Avenue
Joanne Avenue - West End
of Road 1998 80 19,485 83,300
3637 Dalton Joanne Avenue
South End of Road - North End of Road
1998 80 97,425 416,500
3638 Dalton Julie Avenue Lakeshore Road - Joanne
Avenue 1998 80 29,227 124,950
3639 Dalton Mary Avenue Joanne Avenue - West End
of Road 1998 80 29,227 142,350
3640 Deer Run Jenna Road Lakeshore Road -
Goosemarsh Road 1998 80 58,455 284,700
3641 Deer Run Timberwood Trail
Jenna Road - South End of Road
2006 80 108,916 283,220
3642 Deer Run Timberwood
Trail
Jenna Road - North End of
Road 1991 80 123,138 666,400
4195 Deer Run Easement (South of Lot
22)
Timberwood Trail -
Goosemarsh Line 2011 80 62,691 155,636
3643 Defore Adams Court Haig Line - West End of Road
1998 80 29,227 142,350
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
3644 Defore Defore Drive Haig Line - West End of Road
1998 80 97,425 416,500
3645 Defore Haig Line Walker Road - Defore
Drive 1998 80 136,395 583,100
4192 East Glen
Estates Fariview Drive
East Glen Drive - North Cul-de-Sac
2011 80 31,688 128,282
4193 East Glen
Estates Easement
Ann Street - North Cul-de-
Sac 2011 80 22,839 92,463
4194 East Glen
Estates East Glen Drive
Ann Street - East Limit 2011 80 30,247 122,451
3648 Forest Albert Street Townsend Line - Maple
Street 1924 80 - 179,095
3649 Forest Ann Street Union Street - Washington Street
1976 80 3,743 67,473
3650 Forest Ann Street Union Street - Eureka Street 1976 80 14,603 263,228
3651 Forest Argyle Street Ann Street - Jefferson
Street 1965 80 1,410 88,179
3652 Forest Argyle Street Clyde Street - Ann Street 1968 80 2,976 143,013
3654 Forest Arthur Street King Street East -
Townsend Line 1972 80 5,292 143,276
3657 Forest Beechwood
Avenue Maple Street - Cemetery 1983 80 41,216 374,850
3658 Forest Bradley Street Prince Street - Albert Street 1972 80 4,092 110,789
3659 Forest Broadway
Street
MacDonald Street - Bayley
Street 1924 80 - 173,264
3660 Forest Broadway Street
Main Street - MacDonald Street
1924 80 - 294,882
3664 Forest Clyde Street Eureka Street - Argyle
Street 1973 80 7,730 186,592
3667 Forest Crozier Street Eureka Street - West End of Road
1973 80 1,863 44,982
3668 Forest East Lane MacKenzie Street -
Broadway Street 1924 80 - 99,127
3669 Forest Eureka Street Clyde Street - Jefferson Street
1972 80 11,200 303,212
3670 Forest Frances Drive South End of road - North
End of Road 1977 80 17,337 304,878
3671 Forest Frances Road Eureka Street - Loop 2006 80 67,592 175,763
3672 Forest George Street Park Lane - Washington Street South
2005 80 28,999 93,002
3673 Forest George Street Washington Street South -
Main Street 2005 80 53,560 150,773
3675 Forest Hubbard Line Town Limit - Argyle Street 1924 80 - 80,801
3678 Forest James Street
North
Queen Street - Townsend
Line 1973 80 10,559 254,898
3680 Forest Jefferson
Street
Argyle Street - Ontario
Street 1924 80 - 88,298
3681 Forest Jefferson
Street
Eureka Street - Argyle
Street 1971 80 2,833 84,966
3683 Forest Jefferson
Street
Union Street - Washington
Street 1976 80 6,100 109,956
3684 Forest Juniper Place Townsend Line - South End
of Road 1977 80 4,358 76,636
3685 Forest King Street
East Albert Street - Arthur Street 1924 80 - 219,079
3686 Forest King Street
East
Arthur Street - Townsend
Line 1974 80 13,396 298,935
3687 Forest King Street
East Main Street - Albert Street 1924 80 - 220,818
3688 Forest King Street
East
Rawlings Road - North
Town Limit 1924 80 - 685,559
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
3689 Forest King Street East
Townsend Line - Rawlings Road
1974 80 27,218 533,120
3690 Forest King Street
West James Street - Main Street 1984 80 13,193 130,013
3691 Forest King Street West
Union Street - James Street 1984 80 24,363 240,097
3692 Forest Leonard
Street
MacNab Street - MacHenry
Street 1972 80 6,000 162,435
3696 Forest MacDonald Street
Royal Street - Morris Street 1972 80 8,554 231,574
3697 Forest MacDonald
Street
South End of Road - Royal
Street 1972 80 16,707 452,319
3698 Forest MacHenry Street
Broadway Street - South End of Road
1961 80 1,428 101,626
3699 Forest MacHenry
Street
Leonard Street - Royal
Street 1972 80 9,138 247,401
3700 Forest MacHenry Street
Royal Street - North End of Road
1972 80 12,523 339,031
3701 Forest MacKenzie
Street Water Street - Bayley Street 1977 80 14,542 255,731
3703 Forest MacNab Street
McKinlay Avenue - Philrobden Drive
1972 80 6,554 177,429
3709 Forest Main Street
South
Broadway Street - King
Street 1924 80 - 119,119
3710 Forest Main Street
South
George Street - Broadway
Street 1972 80 8,369 226,576
3711 Forest Main Street
South
Philrobden Drive - Royal
Street 1961 80 4,669 332,367
3712 Forest Main Street
South Royal Street - George Street 1924 80 - 188,258
3713 Forest Main Street
South
South Town Limit -
Philrobden Drive 1971 80 9,386 281,554
3714 Forest Maple Street Townsend Line -
Beechwood Avenue 1930 80 - 169,932
3715 Forest McKinlay
Avenue
MacNab Street - North End
of Road 1973 80 6,315 152,439
3721 Forest Palace Street MacDonald Street - Bayley
Street 1972 80 6,738 182,427
3722 Forest Park Lane George Street - Stanley
Street 1977 80 8,147 143,276
3723 Forest Park Lane Stanley Street - Golf Course 1965 80 3,842 205,751
3724 Forest Philrobden
Drive
Main Street - MacNab
Street 1961 80 1,159 82,467
3727 Forest Prince Street Townsend Line - Bradley Avenue
1973 80 3,727 89,964
3728 Forest Queen Street
East Albert Street - Gore Street 1979 80 7,170 103,292
3729 Forest Queen Street East
Main Street - Albert Street 1975 80 11,822 212,415
3730 Forest Queen Street
West Argyle Street - Union Street 1979 80 11,044 159,103
3733 Forest Railway
Street King Street - Victoria Street 1924 80 - 84,966
3734 Forest Rawlings
Road
Townsend Line - Highway
#21 1985 80 56,645 457,317
3735 Forest Royal Street Main Street - MacDonald Street
1924 80 - 244,902
3736 Forest Stanley Street Park Lane - West End of
Road 1977 80 7,200 126,616
3737 Forest Townsend Line
James Street - Main Street 1987 80 21,746 151,504
3738 Forest Townsend
Line
Juniper Avenue - James
Street 1987 80 12,792 89,120
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
3739 Forest Townsend Line
Main Street - Gore Street 1987 80 57,883 403,268
3740 Forest Townsend
Line
Union Street - Juniper
Avenue 1987 80 16,789 116,970
3741 Forest Townsend Line
West Town Limit - Union Street
1987 80 25,584 178,240
3744 Forest Union Street Queen Street - Townsend
Line 1974 80 14,714 288,218
3748 Forest Washington Street N.
Ann Street - Jefferson Street
2003 80 30,727 99,960
3749 Forest Washington
Street N.
Jefferson Street - Queen
Street 2003 80 64,526 209,916
3750 Forest Washington Street N.
Clyde Street - Ann Street 2003 80 26,886 99,645
3751 Forest Washington
Street S. Watt Street - George Street 2003 80 7,938 25,823
3752 Forest Water Street Palace Street - MacKenzie Street
1979 80 9,193 132,447
3754 Forest Wellington
Street East Prince Street - Main Street 1924 80 - 99,960
3755 Forest Wellington Street West
Argyle Street - Ontario Street
1924 80 - 82,467
3757 Forest Wellington
Street West James Street - Main Street 1924 80 - 99,960
3758 Forest Wellington
Street West Main Street - Albert Street 1924 80 - 204,085
3759 Forest Wellington
Street West Union Street - James Street 1976 80 8,827 159,103
3760 Forest William Street West End of Road - Main
Street 1979 80 4,394 63,308
3761 Forest Woodside
Crescent
MacDonald Street - West
End of Road 2003 80 23,301 75,803
3762 Forest York Street King Street East -
Townsend Line 1960 80 1,738 129,948
3764 Forest Broadway
Street East Lane - Townsend Line 1924 80 - 217,113
3765 Forest Broadway
Street Bayley Street - East Lane 1958 80 1,674 145,775
3767 Forest Jefferson
Street
Ontario Street - Union
Street 1924 80 - 74,137
4066 Forest Morris Street MacDonald Street - To End 2009 80 66,505 265,727
4067 Forest MacDonald
Street
Morris Street - Church
Avenue 2009 80 84,304 165,767
4068 Forest MacDonald Street
Broadway Street - MacKenzie Street
2009 80 46,854 92,130
4069 Forest MacDonald
Street
MacKenzie Street - Palace
Street 2009 80 38,822 76,336
4070 Forest MacDonald Street
Palace Street - Church Avenue
2009 80 48,193 94,762
4156 Forest Albert Street King Street East - Queen
Street 2010 80 68,406 245,204
4157 Forest Albert Street Queen Street - Townsend
Line 2010 80 65,218 187,425
4158 Forest MacDonald
Street
King Street East -
Broadway Street 2010 80 34,493 99,127
4159 Forest MacNab Street
Church Avenue - Broadway Street
2010 80 53,334 153,272
4160 Forest MacNab
Street
Philrobden Drive - Royal
Street 2010 80 125,508 360,689
4161 Forest MacNab Street
Royal Street - Church Avenue
2010 80 99,421 285,719
4162 Forest Ann Street Washington Street - James
Street 2010 80 16,068 46,648
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
4163 Forest Argyle Street Wellington Street - Queen Street
2010 80 41,604 120,785
4164 Forest Clyde Street Argyle Street - Ontario
Street 2010 80 28,406 73,359
4165 Forest Clyde Street Ontario Street - Union Street
2010 80 29,266 84,966
4166 Forest Clyde Street Union Street - Washington
Street. N 2010 80 47,629 157,534
4167 Forest Gore Street King Street East - Townsend Line
2010 80 93,250 270,725
4168 Forest James Street
North
Jefferson Street - Queen
Street 2010 80 72,305 209,916
4169 Forest James Street North
King Street West - Jefferson Street
2010 80 54,516 158,270
4170 Forest Jefferson
Street Main Street - Prince Street 2010 80 34,431 99,960
4171 Forest Main Street North
Jefferson Street - Wellington Street
2010 80 34,718 89,661
4172 Forest Main Street
North
King Street - Jefferson
Street 2010 80 32,422 107,237
4173 Forest Main Street North
Wellington Street - Townsend Line
2010 80 117,639 341,530
4174 Forest Ontario Street Clyde Street - Jefferson
Street 2010 80 93,250 270,725
4175 Forest Ontario Street Jefferson Street - Queen
Street 2010 80 73,740 214,081
4176 Forest Prince Street Jefferson Street - Queen
Street 2010 80 83,495 242,403
4177 Forest Prince Street Queen Street - Townsend
Line 2010 80 72,018 209,083
4178 Forest Union Street Ann Street - Wellington
Street 2010 80 67,140 222,066
4179 Forest Union Street King Street West - Ann
Street 2010 80 61,115 202,137
4180 Forest Union Street Wellington Street - Queen
Street 2010 80 40,456 133,809
4181 Forest Bayley Street Church Avenue -
MacKenzie Street 2010 80 143,423 414,001
4182 Forest Bayley Street MacKenzie Street -
Broadway Street 2010 80 28,569 73,359
4183 Forest Church
Avenue
MacDonald Street - Bayley
Street 2010 80 60,601 174,930
4184 Forest James Street
South Watt Street - George Street 2010 80 34,341 88,179
4185 Forest MacKenzie
Street
MacDonald Street - Water
Street 2010 80 45,018 129,948
4186 Forest Queen Street West
Union Street - Washington Street
2010 80 39,535 114,121
4187 Forest Queen Street
West
Washington Street - Main
Street 2010 80 51,656 149,107
4188 Forest Victoria Street George Street - Railway Street
2010 80 40,112 115,787
4189 Forest Watt Street George Street - Main Street 2010 80 54,830 180,310
4190 Forest Wellington
Street West
Ontario Street - Union
Street 2010 80 27,126 78,302
6758 Forest Morris Street Main Street - MacHenry Street
2012 80 71,917 187,902
6759 Forest Morris Street MacHenry Street -
MacDonald Street 2012 80 35,959 90,155
6939 Forest Victoria Street James Street - Rotary Way 2013 80 26,363 45,815
6940 Forest Church Avenue
Main Street - MacHenry Street
2013 80 47,933 83,300
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
6941 Forest Church Avenue
MacHenry Street - MacDonald Street
2013 80 18,214 31,654
7188 Forest MacNab
Street
South End of Rd to
Mckinlay Ave 2003 80 139,427 215,423
3768 Glendale Bea. Cole Crescent Glendale Drive - Glendale Drive
1993 80 24,341 148,200
3769 Glendale Bea. Easement Lot
8
Lakeview Haven Dr. -
Glendale Drive 1993 80 84,662 441,490
3770 Glendale Bea. Glendale Drive
Cole Crescent West - South End of Road
1993 80 30,427 185,250
3771 Glendale Bea. Glendale
Drive
Easement Lot 80 - Cole
Crescent West 1993 80 36,740 191,590
3772 Glendale Bea. Glendale Drive
Lakeshore Road - Easement Lot 80
1993 80 130,987 683,060
3773 Glendale Bea. Lakeshore
Road
Indian Hills Trail - Golf
Course 1993 80 40,893 213,248
3774 Glendale Bea. Lakeshore Road
Proof Line - Indian HillsTrail
1993 80 596,789 3,545,464
3775 Grand Bend Alberta Street Lake Road - River Road 1969 80 6,680 195,755
3776 Grand Bend Beach Lane South End of Road - Oak
Street 1969 80 3,444 117,819
3777 Grand Bend Beach Street Huron Street - Beach Lane 1969 80 2,729 79,968
3778 Grand Bend Centre Street Elmwood Avenue - Huron
Street 1969 80 4,406 147,095
3779 Grand Bend Centre Street Huron Street - Pine Street 1969 80 1,620 47,481
3780 Grand Bend Centre Street Queens Avenue - Elmwood Avenue
1969 80 2,751 94,107
3781 Grand Bend Dietrich
Crescent
Eilber Road - Dietrich
Crescent 1969 80 3,790 129,675
3782 Grand Bend Eighty-One Crescent
Gill Road - Sauble River Road
1969 80 5,486 183,157
3784 Grand Bend Elmwood
Avenue
Centre Street - Walker
Road 1969 80 6,538 191,590
3785 Grand Bend Elmwood Avenue
Main Street - Centre Street 1969 80 4,264 124,950
3786 Grand Bend Erin Place Gill Road - East End of
Road 2008 80 216,659 458,150
3789 Grand Bend Green Acres Crescent
Ontario Street South - Green Acres Crescent
1969 80 15,862 464,814
3790 Grand Bend Harbour Park
Court
Lake Road - North End of
Road 1997 80 20,140 101,543
3791 Grand Bend Hayter Drive Gill Road - Erin Place 2008 80 57,804 124,950
3792 Grand Bend Heaman Crescent
Lake Road - East End of Road
1997 80 20,516 90,797
3793 Grand Bend Heaman Drive Heaman Crescent - River
Road 1969 80 2,530 74,137
3794 Grand Bend Hill Street Centre Street - Oak Street 1969 80 4,605 134,946
3795 Grand Bend Hill Street Oak Street - North End of
Road 1969 80 2,985 87,465
3796 Grand Bend Huron
Avenue Main Street - Centre Street 1969 80 4,946 144,942
3797 Grand Bend Huron Street Centre Street - Walker
Road 1969 80 6,965 204,085
3798 Grand Bend King Street Huron Avenue - West End
of Road 1969 80 2,985 87,465
3799 Grand Bend King Street Woodward Avenue - Huron
Avenue 1969 80 2,615 87,308
3800 Grand Bend Kitchener
Avenue
Main Street - North End of
Road 1969 80 1,592 46,648
3801 Grand Bend Lake Road Alberta Street - Heaman
Crescent 1969 80 12,508 366,520
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
3802 Grand Bend Lake Road Heaman Crescent - West End of Road
1997 80 5,647 28,470
3803 Grand Bend Lake Road Heaman Crescent - West
End of Road 1997 80 4,302 22,230
3804 Grand Bend Lake Road Ontario Street North - Alberta Street
1969 80 7,675 224,910
3805 Grand Bend Lakeside
Circle
Main Street West -
Lakeside Circle 1969 80 12,650 370,685
3806 Grand Bend Main Street East
Gill Road - Mollard Line 2002 80 196,523 673,064
3807 Grand Bend Main Street
West
Elmwood Avenue - Queens
Avenue 1980 80 18,310 91,884
3808 Grand Bend Main Street West
Huron Avenue - Elmwood Avenue
1980 80 19,078 114,855
3809 Grand Bend Main Street
West
Queens Avenue - Ontario
Street (Highway #21) 1980 80 15,131 112,931
3810 Grand Bend Main Street West
West End of Road (Turn Around) - Huron Avenue
1980 80 22,623 163,268
3811 Grand Bend Morenz Lane Main Street West - Eilber
Road 1980 80 14,833 185,759
3812 Grand Bend Municipal Drive
Ontario Street North - East End of Road
1980 80 10,604 114,121
3813 Grand Bend Oak Street Elmwood Avenue - Huron
Street 1969 80 3,496 102,459
3814 Grand Bend Oak Street Huron Street - Beach Lane 1969 80 2,757 92,053
3815 Grand Bend Oak Street Ontario Street North -
Queens Avenue 1969 80 5,515 184,106
3816 Grand Bend Oak Street Queens Avenue - Elmwood
Avenue 1969 80 3,525 103,292
3817 Grand Bend Ontario Street
North Main Street - Oak Street 1969 80 6,173 264,771
3818 Grand Bend Ontario Street
North
Oak Street - Connecting
Link Sign 1969 80 2,360 103,740
3819 Grand Bend Ontario Street
South Lake Road - River Road 1969 80 7,655 328,354
3820 Grand Bend Ontario Street South
Lakeview Avenue - Lake Road
1969 80 28,651 1,078,735
3821 Grand Bend Ontario Street
South
Pinedale Road - Lakeview
Avenue 1969 80 9,447 355,691
3822 Grand Bend Ontario Street South
River Road - Main Street 1969 80 2,987 112,455
3823 Grand Bend Orchard Street Lake Road - River Road 1969 80 6,511 273,257
3824 Grand Bend Park Avenue King Street - Centre Street 1969 80 2,445 71,638
3825 Grand Bend Pine Street King Street - Centre Street 1980 80 5,340 57,477
3826 Grand Bend Queens
Avenue Main Street - Oak Street 1969 80 6,411 219,336
3827 Grand Bend River Road Alberta Street - Heaman Drive
1969 80 11,939 349,860
3828 Grand Bend River Road Ontario Street South -
Alberta Street 1969 80 7,789 228,242
3829 Grand Bend Sauble River Road
Main Street East - South End of Road
1969 80 10,489 307,377
3830 Grand Bend Shady Lane Lakeside Circle - South End
of Road 1969 80 2,729 93,366
3831 Grand Bend Shoreline Dr.
North
Lake Road - North End of
Road 1997 80 29,551 130,781
3832 Grand Bend Shoreline Dr.
North Lake Road - 100 m South 1997 80 18,822 83,300
3833 Grand Bend Village Gate Ontario Street - East End of
Road 2004 80 44,317 151,840
3834 Grand Bend Walker Street Warwick Avenue - Huron
Street 1969 80 5,316 177,463
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
3835 Grand Bend Warwick Avenue
Centre Street - Walker Road
1969 80 6,538 218,270
3836 Grand Bend Warwick
Avenue Main Street - Centre Street 1969 80 3,249 111,150
3837 Grand Bend Woodward Avenue
Centre Street - Walker Road
1969 80 6,623 221,117
3838 Grand Bend Woodward
Avenue Main Street - Centre Street 1969 80 4,207 140,452
4065 Grand Bend Gill Road Highway #81 - 1st Bridge 2009 80 73,991 530,491
6814 Grand Bend Gill Road 1st Bridge - South End of
Road (turn around) 2012 80 32,742 125,268
6840 Grand Bend Erin Pl Gill Rd to Hayter Dr 2012 80 50,393 229,658
6841 Grand Bend Hayter Dr Gill Rd to Erin pl 2012 80 56,302 213,525
7161 Grand Bend Eilber Road South End of Road - Main
Street West 2015 80 92,165 71,638
7295 Grand Bend Erin Pl Hayter Dr to North End 2016 80 258,143 258,143
7314 Grand Bend Summer
Grove Rd Main St E to Brooklawn Dr 2016 80 206,496 206,496
7315 Grand Bend Brooklawn Dr Summer Grove Rd to Deerfield Rd
2016 80 140,411 140,411
7316 Grand Bend Deerfield Rd Brooklawn Dr to Tattersall
Lane 2016 80 165,077 165,077
3839 Huron Woods Huron Woods Drive
Huron Wood Drive - Old River Road
1987 80 171,062 1,281,150
3840 Huron Woods Huron Woods
Lane
Huron Wood Drive - West
End of Road 1987 80 19,007 124,950
3841 Huron Woods Old River Road
Pinetree Drive - Huron Wood Drive
1987 80 88,699 664,300
3842 Huron Woods Pinery Lane Pinetree Drive - West End
of Road 1998 80 19,485 94,900
3843 Huron Woods Pinetree Court Pinetree Drive - North End of Road
1998 80 19,485 83,300
3844 Huron Woods Pinetree
Crescent
Pinetree Drive - Pinetree
Drive 1998 80 59,383 296,400
3845 Huron Woods Pinetree Drive Lakeshore Road - Old River Road
1998 80 389,699 1,666,000
3846 Huron Woods Red Pine Rd Beach O Pines Road -
Beach O'Pines Rd 2006 80 256,274 759,200
3847 Huron Woods Riverview Road
Pinetree Drive - South End of Road
1998 80 68,197 332,150
3848 Huron Woods Sandalwood
Crescent Beach O Pines Road - 2006 80 256,274 666,400
3849 Huron Woods The Trail Huron Wood Drive - Pinetree Drive
1998 80 97,425 416,500
6978 Huron Woods Beach O'pines Lakeshore Rd - Old
Ausable Channel 2004 80 131,658 189,800
6979 Huron Woods Easement Huron Wood Dr - Beach O'Pines Rd
2004 80 69,779 100,594
6980 Huron Woods Beach O'pines Red Pine Rd - Huron Dr 2004 80 52,663 75,920
6981 Huron Woods Huron Dr Beach O'pines Rd - South
end of road 2004 80 722,538 1,041,250
6982 Huron Woods Huron Pl Huron Dr - Huron Dr 2004 80 260,114 374,850
3850 Indian Hills Indian Hills
Trail
Lakeshore Road - End of
Road 1991 80 200,100 1,233,700
3851 Ipperwash Agnes Place William Street - North End of Road
1998 80 19,485 83,300
3852 Ipperwash Army Camp
Road
1.4 km N. of Lakeshore
Road - East Parkway Drive 1998 80 360,471 1,755,650
3853 Ipperwash Army Camp Road
Lakeshore Road - 1.4 km N. of Lakeshore Road
1998 80 272,789 1,166,200
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
3854 Ipperwash Barbara Street James Street - West End of Road
1998 80 19,485 83,300
3855 Ipperwash Beachway
Drive
West Parkway Drive -
South End of Road 1998 80 87,682 374,850
3856 Ipperwash Bradley Street Maylard Avenue - James Avenue
1998 80 29,227 124,950
3857 Ipperwash Cedar Drive London Road - East End of
Road 1998 80 29,691 148,200
3858 Ipperwash Center Road London Road - Lake 1998 80 29,227 124,950
3859 Ipperwash Clemens Line Army Camp Road - West
End of Road 1998 80 77,940 333,200
3860 Ipperwash East Parkway
Drive
.6 km E. of Ipperwash Road
- Army Camp Road 1998 80 194,849 833,000
3861 Ipperwash East Parkway
Drive
Ipperwash Road - 0.6 km E.
of Ipperwash Road 1998 80 116,910 499,800
3862 Ipperwash Evergreen
Avenue
Beachway Drive - Sunset
Avenue 1998 80 68,197 291,550
3863 Ipperwash Foster
Crescent
Ipperwash Road - North
End of Road 1998 80 77,940 333,200
3864 Ipperwash Gratton Drive Army Camp Road -
Maylard Avenue 1998 80 29,227 124,950
3865 Ipperwash Ipperwash
Road
1 km N. of Lakeshore Road
- Lake Huron 1998 80 553,233 2,506,500
3866 Ipperwash Ipperwash
Road
Lakeshore Road - 1 km N.
of Lakeshore Road 1998 80 245,881 1,114,000
3867 Ipperwash James Avenue Bradley Street - Clemems
Line 1998 80 29,227 124,950
3868 Ipperwash Jane Street London Road - Tobias Lane 1998 80 29,227 124,950
3869 Ipperwash Juniper Street Cedar Drive - London Road 1998 80 38,970 166,600
3870 Ipperwash London Road West Ipperwash Road - Centre Road
1998 80 331,244 1,416,100
3871 Ipperwash Margaret
Place
William Street - North End
of Road 1998 80 19,485 83,300
3872 Ipperwash Mary Street Victoria Avenue - Robert Street
1998 80 38,970 166,600
3873 Ipperwash Maylard
Avenue
Gratton Drive - Clemens
Line 1998 80 77,940 333,200
3874 Ipperwash Peter Crescent London Road - London Road
1998 80 38,970 166,600
3875 Ipperwash Pine Trail
Avenue
Beachway Drive - Sunset
Avenue 1998 80 68,197 291,550
3876 Ipperwash Richardson Drive
East Parkway Drive - South End of Road
1998 80 77,940 333,200
3877 Ipperwash Robert
Avenue
West End of Road - East
End of Road 1998 80 38,970 166,600
3878 Ipperwash Ruth Place William Street - North End of Road
1998 80 14,846 74,100
3879 Ipperwash Spruce Street East End of Road - West
End of Road 1998 80 29,227 124,950
3880 Ipperwash Sunset Avenue
Beachway Drive - Ipperwash Road
1998 80 77,940 333,200
3881 Ipperwash Tanner Road 70m from end - End of
Road 1998 80 10,392 51,870
3882 Ipperwash Tanner Road West Ipperwash Road - 70m from end
1998 80 44,815 218,270
3883 Ipperwash Tobias Lane London Road - West End of
Road 1998 80 19,485 94,900
3884 Ipperwash Victoria Avenue
West Ipperwash Road - East End of Road
1998 80 58,455 284,700
3885 Ipperwash Wakefield
Street
London Road - William
Street
1998 80 29,227 124,950
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
3886 Ipperwash West Ipperwash
Road
Lakeshore Road - Our
Ponderosa 1998 80 292,274 1,249,500
3887 Ipperwash West Ipperwash
Road
Our Ponderosa - Lake
Huron 1998 80 389,699 1,898,000
3888 Ipperwash West Parkway
Drive
West Ipperwash Road -
Ipperwash Road 1998 80 214,334 916,300
3889 Ipperwash William Street West Ipperwash Road -
Wakefield Street 1998 80 87,682 427,050
3890 L V Grove Beach Street
.15 km W. of Lake V.
Grove Rd. - North End of Road
1990 80 55,300 291,550
3891 L V Grove Birch Street Beach St to Lake Valley Gv 1990 80 23,700 124,950
3892 L V Grove Broadview
Ave.
Proof Line - South End of
Road 1990 80 79,000 416,500
3893 L V Grove Franklin
Street
Oak Avenue - Lake Valley
Grove Rd. 1990 80 23,700 124,950
3894 L V Grove Huron View
Ave
Pioneer Drive - East End of
Road 1990 80 79,000 416,500
3895 L V Grove Lake Valley
Grove Rd.
Oak Avenue - East End of
Road 1990 80 110,599 583,100
3896 L V Grove Oak Avenue Proof Line - Park Street 1990 80 63,200 333,200
3897 L V Grove Park Street Oak Avenue - Lake Valley Grove Rd.
1990 80 23,700 142,350
3898 L V Grove Pioneer Drive Huron View Ave - Lake
Valley Grove Rd. 1990 80 22,910 120,785
3899 Lakeview Hav. Lakeview Haven Dr.
Easement Lot 80 - St. Anthony Crescent
1993 80 14,377 74,970
3900 Lakeview Hav. Lakeview
Haven Dr.
St. Anthony Crescent - St.
Anthony Crescent 1993 80 31,948 166,600
3901 Lakeview Hav. St. Anthony Crescent
Lakeview Haven Dr. - Lakeview Haven Dr.
1993 80 71,883 374,850
3902 Lazy Acres Arkona Road Bog Line - Lazy Lane 1996 80 145,073 666,400
3903 Merrywood Meadowlilly
Crescent
Pineview Crescent -
Merrywood Drive 1990 80 39,500 237,250
3904 Merrywood Merrywood Drive
Ontario Street South - South End of Road
1990 80 77,104 463,112
3905 Merrywood Pineview
Crescent
Meadowlilly Crescent -
Merrywood Drive 1990 80 24,016 144,248
3906 Pinedale John Street Pinedale Road - Lakeview Avenue
1998 80 83,201 355,691
3907 Pinedale Judith Street Edmonds Blvd. - John
Street 1998 80 23,772 101,626
3908 Pinedale Pinedale Road Ontario Street South - John Street
1998 80 18,112 90,402
6839 Pinery Bluff Pinery Bluff
Rd
Lakeshore Rd to Pinery
Bluff Cul-de-sac 2012 80 206,950 646,269
3909 Port Franks Alfred Crescent
Alfred Street - Alfred Street 1998 80 29,227 124,950
3910 Port Franks Alfred Street Nipigon Street - Port Franks
Estates Dr. 1998 80 165,622 708,050
3911 Port Franks Andrea Street Powell Road - North End of Road
1998 80 48,712 208,250
3912 Port Franks Ann Crescent Dolway Drive - Edward
Street 1998 80 68,197 332,150
3913 Port Franks Biddulph Street
Erie Street - Superior Street 1998 80 48,712 208,250
3914 Port Franks Biddulph
Street
Superior Street - East End
of Road 1998 80 38,970 166,600
3915 Port Franks Bond Road Wedd Road - Sanderson Road
1998 80 77,940 333,200
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
3916 Port Franks Chester Trail Superior Street - East End of Road
1998 80 29,227 124,950
3917 Port Franks Clarke Drive Popular Avenue - Dune
Drive 1998 80 77,940 333,200
3918 Port Franks Clayton Street Nipigon Street - Port Franks Estates Dr.
1998 80 29,227 124,950
3919 Port Franks Cornell Trail Erie Street - East End of
Road 1998 80 17,536 74,970
3920 Port Franks Creek Trail Outer Drive - West End of Road
1998 80 48,712 237,250
3921 Port Franks Currie Place Simcoe Street - East End of
Road 1998 80 19,485 83,300
3922 Port Franks Dolway Drive Outer Drive - Edward Street 1998 80 87,682 374,850
3923 Port Franks Dune Drive Poplar Avenue - Wedd
Road 1998 80 66,806 333,450
3924 Port Franks Edward Street Outer Drive - Mud Creek
Trail 1998 80 77,940 333,200
3925 Port Franks Erie Street Riverside Drive - Biddulph
Street 1998 80 19,485 83,300
3926 Port Franks Erie Street Riverside Drive - South
End of Road 1998 80 29,227 124,950
3927 Port Franks Gillespie
Street
Superior Street - Nipigon
Street 1998 80 136,395 583,100
3928 Port Franks Herbert Street Patrick Street - South End
of Road 1998 80 97,425 416,500
3929 Port Franks Huron Street Riverside Drive - South
End of Road 1998 80 9,742 41,650
3930 Port Franks Katharine
Crescent
Port Franks Estates Dr. -
Herbert Street 1998 80 97,425 416,500
3931 Port Franks McCordic
Lane
Outer Drive - North End of
Road 1998 80 48,712 208,250
3932 Port Franks Mud Creek
Trail
Raeburn Road - East End of
Road 1998 80 44,537 222,300
3933 Port Franks Nipigon Street Gillespie Street - Riverside
Drive 1998 80 38,970 166,600
3934 Port Franks Nipigon Street Riverside Drive - Patrick Street
1998 80 87,682 374,850
3935 Port Franks Nipigon Street Whatman Street - Gillespie
Street 1998 80 59,383 296,400
3936 Port Franks Northville Crescent
Lakeshore Road - Lakeshore Road
1998 80 292,274 1,249,500
3937 Port Franks Ontario Street Port Franks Road -
Riverside Drive 1998 80 120,807 516,460
3938 Port Franks Patrick Street Nipigon Street - East End of Road
1998 80 126,652 541,450
3939 Port Franks Poplar
Avenue
Riverside Drive - Dune
Drive 1998 80 14,846 74,100
3940 Port Franks Port Franks Estate Dr.
Alfred Street - Clayton Street
1998 80 141,730 675,350
3941 Port Franks Port Franks
Estate Dr.
Clayton Street - Powell
Road 1998 80 136,395 664,300
3942 Port Franks Port Franks
Road
Superior Street - Whatman
Street 1998 80 77,940 333,200
3943 Port Franks Port Franks
Road
Whatman Street -
Lakeshore Road 1998 80 224,077 957,950
3944 Port Franks Powell Road Port Franks Estates Road - West End of Road
1998 80 48,712 237,250
3945 Port Franks Raeburn Road Dolway Drive - Mud Creek
Trail 1998 80 29,227 124,950
3946 Port Franks Ransford Street
Superior Street - Ontario Street
1998 80 44,815 191,590
3947 Port Franks Riverside
Drive
Outer Drive - Superior
Street 1998 80 270,469 1,225,400
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
3948 Port Franks Riverside Drive
Superior Street - Nipigon Street
1998 80 126,652 541,450
3949 Port Franks Sanderson
Road Wedd Road - Bond Road 1998 80 48,712 208,250
3950 Port Franks Simcoe Street Gillespie Street - South End of Road
1998 80 9,742 41,650
3951 Port Franks Simcoe Street Gillespie Street - Currie
Place 1998 80 19,485 83,300
3952 Port Franks Superior Street
Riverside Drive - Port Franks Road
1998 80 116,910 499,800
3953 Port Franks Superior
Street
Riverside Drive - Biddulph
Street 1998 80 19,485 83,300
3954 Port Franks Urlin Crescent Port Franks Estates Dr. - South End of Road
1998 80 38,970 166,600
3955 Port Franks Victoria Street Powell Road - Alfred Street 1998 80 77,940 333,200
3956 Port Franks Wedd Road Dune Drive - Sanderson
Road 1998 80 29,227 124,950
3957 Port Franks Whatman
Street
Port Franks Road - Nipigon
Street 1998 80 44,815 191,590
6984 Port Franks Edward Lane Riverside Dr - Nipigon St 1998 80 95,656 166,600
6986 Port Franks Hill Street Kimmerly Drive - 92m East
of Kimmerly Dr 1998 80 44,002 76,636
6987 Port Franks Hill Street 92m East of Kimmerly Dr -
East End 1998 80 22,450 39,088
6988 Port Franks Hazelwood Drive
Hurdon Street - Kimmerly Dr
1998 80 70,959 123,546
6989 Port Franks Hurdon Street Leighton Drive -
Hazelwood Dr 1998 80 51,201 89,206
6990 Port Franks Leighton Drive
Seth Lane - Hurdon St 1998 80 190,641 332,150
6991 Port Franks Leighton
Drive
Hurdon Street - Kimmerly
Dr 1998 80 98,044 170,820
6992 Port Franks Kimmerly
Drive West End - Hill St 1998 80 111,661 194,545
6993 Port Franks Kimmerly
Drive Hill Street - Raeburn Rd 1998 80 186,284 324,558
6994 Port Franks Seth Lane Private Drive off Seth Lane - Lake Huron
1998 80 54,469 94,900
6995 Port Franks Private Drive
off Seth Lane
m West of Seth Lane - Seth
Lane 1998 80 71,742 124,950
6996 Port Franks Private Drive off Seth Lane
m West of Seth Lane - West End
1998 80 36,883 64,216
6998 Port Franks Outer Dr Creek Trail - 7166 Outer Dr 1998 80 108,643 1,503,216
6999 Port Franks Outer Dr Creek Trail - Riverside Dr 1995 80 42,779 82,081
3958 Rural Arkona Road Ravenswood Line -
Kennedy Line 1998 80 409,184 1,749,300
3959 Rural Arkona Road Widder Road - Ravenswood Line
1998 80 272,789 1,166,200
3960 Rural B Line London Water Line - Main
Street East 2005 80 754,276 2,123,317
3961 Rural Blain Road Haig Line - River Road 1998 80 97,425 416,500
3962 Rural Centre Road London Road - Lake 1998 80 29,227 124,950
3963 Rural Cliff Road Freeman Street - South End
of Road 1990 80 31,600 189,800
3964 Rural Cliff Road Freeman Street - North End of Road
1990 80 18,960 99,960
3965 Rural Culbert Street West Parkway Drive - End
of Road 1998 80 19,485 83,300
3966 Rural Easement Ausable River - Highway #21
2005 80 2,906,265 7,668,750
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
3967 Rural Easement Lot 72-73
Cliff Road - Proof Line 1990 80 110,599 664,300
3968 Rural Freeman
Street Ravine Road - Cliff Road 1990 80 39,500 237,250
3969 Rural Goosemarsh Line
Walker Road - Jenna Road 1998 80 302,017 1,291,150
3970 Rural Gordon Road Ravenswood Line - .75 km
S. of Kennedy 1978 80 79,522 1,082,900
3971 Rural Haig Line Walker Road - Blain Road 1998 80 311,759 1,556,100
3972 Rural Kennedy Line Arkona Road - Lambton
Shores E. End 1978 80 56,978 916,300
3973 Rural Klondyke
Road
.6km E. of Lakeshore Rd. -
Lakeshore Road 1998 80 116,910 499,800
3974 Rural Klondyke
Road
Cold Storage Road - .6km
E. of Lakeshore Rd. 1998 80 584,548 2,499,000
3975 Rural Klondyke
Road
Greenway Road - Cold
Storage Road 1998 80 282,532 1,207,850
3976 Rural Lagoon
Property
Mollard Line - Ausable
River 2005 80 331,420 932,960
3977 Rural Lakeview
Haven Dr.
Lakeshore Road - Easement
Lot 80 1993 80 173,356 958,040
3978 Rural Main Street
East B Line - Mollard Line 2005 80 146,476 412,335
3979 Rural Mollard Line Main Street East - Lagoon
Property 2005 80 682,666 1,921,731
3980 Rural Northville
Road
Port Franks Road -
Townsend Line 2006 80 4,296,114 14,939,854
3981 Rural Pioneer Drive Proof Line - Huron View
Ave 1990 80 24,806 130,781
3982 Rural Port Franks
Road
Northville Road -
Lakeshore Road 1995 80 244,995 1,166,200
3983 Rural Ravenswood
line
Gordon Road - Arkona
Road 1998 80 418,926 1,790,950
3984 Rural Ravenswood
line
Northville Road - Gordon
Road 2006 80 741,334 2,148,652
3985 Rural Ravine Road Vance Drive - Freeman Street
1990 80 15,800 83,300
3986 Rural Ravine Road Vance Drive - South End of
Road 1990 80 15,010 79,135
3987 Rural River Road Blain Road - .35km from Greenway Rd.
1998 80 389,699 1,666,000
3988 Rural River Road Tow Road - Blain Road 1998 80 535,836 2,290,750
3989 Rural River Road Tow Road - Bog Line 2006 80 244,071 741,000
3990 Rural Townsend
Line
Northville Road - Arkona
limit 2006 80 1,010,360 3,513,556
3991 Rural Sandy Lane East Parkway Drive - End of Road
1998 80 21,433 104,390
3992 Rural Unnamed
Road
Ipperwash Road - End of
Road 1998 80 136,395 583,100
3993 Rural Vance Drive Lakeshore Road - Ravine Road
1990 80 157,999 833,000
3994 Rural Walker Road .45 East of Goosemarsh -
Haig Line 1998 80 409,184 1,749,300
3995 Rural Walker Road Lakeshore Road - .45 East of Goosemarsh
1998 80 146,137 624,750
3996 Rural Widder Road Springer Line -
Ravenswood Line 1998 80 89,074 444,600
4071 Rural Cedar Point Line
Rawlings Road - 0.625 km E of Rawlings Road
2009 80 60,816 436,250
4072 Rural Cedar Point
Line
0.72 km W of Kinniard -
Kinniard Road
2009 80 70,061 502,560
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
4073 Rural Cedar Point Line
0.420 km W of Army Camp Road - Army Camp Road
2009 80 40,869 293,160
4074 Rural Decker Road 0.590 km W of Gordon
Road - Gordon Road 2009 80 57,411 411,820
4075 Rural Decker Road 0.400 km W of Arkona Road - 1.205 km W of
Arkona Road
2009 80 78,332 561,890
4076 Rural Jura Line 0.720 km W of Army Camp - Army Camp Road
2009 80 70,061 502,560
4077 Rural Jura Line Army Camp Road - 1.043
km E of Army Camp 2009 80 101,490 728,014
4078 Rural Jura Line 0.275 W Northville Road - Northville Road
2009 80 26,759 191,950
4079 Rural Jura Line Gordon Road - 1.055 km E
of Gordon Road 2009 80 102,658 736,390
4080 Rural Jura Line 0.490 km W of Arkona
Road - Arkona Road 2009 80 47,680 342,020
4081 Rural Petticoat Line 0.515 km W of Jericho -
Jericho Road 2009 80 50,113 359,470
4082 Rural Petticoat Line Army Camp Road - 0.225 km E of Army Camp
2009 80 21,894 157,050
4083 Rural Rawlings
Road
Lakeshore Road - 1.0 km S
of Lakeshore 2009 80 97,306 698,000
4084 Rural Rawlings Road
Thomson Line - 1.280 km N of Thomson Line
2009 80 124,552 893,440
4085 Rural Sitter Road Kennedy Line - 0.8 km N
of Kennedy Line 2009 80 77,845 558,400
4086 Rural Thomson Line Rawlings Road - 0.670 km E of Rawlings Road
2009 80 65,195 467,660
4087 Rural Thomson Line Army Camp Road - 0.770
km E of Army Camp Road 2009 80 74,926 537,460
4088 Rural Thomson Line Jericho Road - 1.090 km E of Jericho Road
2009 80 106,064 760,820
4089 Rural Arkona Road
0.253 km North of
Thomson Line - Thomson Line
2009 80 24,618 187,473
4090 Rural Arkona Road Thomson Line - Rock Glen
Road 2009 80 701,870 5,344,833
4091 Rural Army Camp Road
Ravenswood Line - Bruce Scott Road
2009 80 175,151 1,333,800
4092 Rural Army Camp
Road Townsend Line - Jura Line 2009 80 141,094 1,074,450
4093 Rural Army Camp Road
Jura Line - Cedar Point Line
2009 80 199,478 1,519,050
4094 Rural Army Camp
Road
Cedar Point Line - Ridge
Road 2009 80 204,343 1,556,100
4095 Rural Army Camp Road
Ridge Road - Thomson Line
2009 80 121,633 926,250
4096 Rural Army Camp
Road
Thomson Line -
Ravenswood Line 2009 80 204,343 1,556,100
4097 Rural Brush Road Douglas Line - Hubbard Line
2009 80 340,572 2,593,500
4098 Rural Brush Road Hubbard Line - Townsend
Line 2009 80 65,001 494,988
4099 Rural Cedar Point Line
Lakeshore Road - Dolmage Road
2009 80 175,151 1,333,800
4100 Rural Douglas Line Forest Road - Brush Road 2009 80 183,714 1,399,008
4101 Rural Elarton Road Hickory Creek Line -
Townsend Line 2009 80 214,074 1,630,200
4102 Rural Elliott Road Kennedy Line - Port Franks Road
2009 80 262,727 2,000,700
4103 Rural Forest Road Douglas Line - Hickory
Creek Line 2009 80 19,461 148,200
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
4104 Rural Gordon Road Townsend Line - Jura Line 2009 80 272,458 2,074,800
4105 Rural Gordon Road Jura Line - Cedar Point Line
2009 80 204,343 1,556,100
4106 Rural Gordon Road Cedar Point Line - Ridge
Road 2009 80 223,805 1,704,300
4107 Rural Gordon Road Ridge Road - Thomson Line
2009 80 97,306 741,000
4108 Rural Gordon Road Thomson Line - Decker
Line 2009 80 82,710 629,850
4109 Rural Hickory
Creek Line Elarton Road - Forest Road 2009 80 244,725 1,863,615
4110 Rural Hubbard Line Brush Road - Town limit 2009 80 129,807 988,494
4111 Rural Ipperwash
Road
0.315 S of Lakeshore Road
- Ravenswood Line 2009 80 90,981 692,835
4112 Rural Jericho Road Ravenswood Line - Bruce
Scott Road 2009 80 102,172 778,050
4113 Rural Kennedy Line Northville Road - Gordon
Road 2009 80 204,343 1,556,100
4114 Rural Kennedy Line Gordon Road - Arkona
Road 2009 80 204,343 1,556,100
4115 Rural Kinnaird
Road Townsend Line - Jura Line 2009 80 92,441 703,950
4116 Rural Kinnaird
Road
Jura Line - Cedar Point
Line 2009 80 107,037 815,100
4117 Rural Kinnaird Road
Cedar Point Line - Proof Line
2009 80 165,421 1,259,700
4118 Rural Kinnaird
Road Proof Line - Thomson Line 2009 80 160,555 1,222,650
4119 Rural Kinnaird Road
Thomson Line - Ravenswood Line
2009 80 209,209 1,593,150
4120 Rural Proof Line Rawlings Road - Kinniard
Road 2009 80 204,343 1,556,100
4121 Rural Proof Line Lakeshore Road - Fuller
Road 2009 80 213,101 1,622,790
4122 Rural Proof Line Kinniard Road - Army
Camp Road 2009 80 204,343 1,556,100
4123 Rural Ravenswood Line
Ipperwash Road - Army Camp Road
2009 80 204,343 1,556,100
4124 Rural Ravenswood
Line
Army Camp Road -
Northville Road 2009 80 403,821 3,075,150
4125 Rural Rawlings Road
Enterprise DrIve - Cedar Point Line
2009 80 169,800 1,293,045
4126 Rural Rawlings
Road
Cedar Point Line - Proof
Line 2009 80 161,528 1,230,060
4127 Rural Rawlings Road
Proof Line - Thomson Line 2009 80 162,502 1,237,470
4128 Rural Ridge Road Army Camp Road - Jericho
Road 2009 80 204,343 1,556,100
4129 Rural Ridge Road Northville Road - Gordon Road
2009 80 204,343 1,556,100
4130 Rural Ridge Road Gordon Road - Arkona
Road 2009 80 214,074 1,630,200
4131 Rural Townsend Line
Lakeshore Road - Hillsboro Road
2009 80 126,498 963,300
4132 Rural Widder Road Ravenswood Line - Gordon
Road 2009 80 233,535 1,778,400
4133 Rural Wood Drive Lakeshore Road - To end of Road
2009 80 132,142 1,006,278
4134 Rural Army Camp
Road
Bruce Scott Road -
Lakeshore Road 2009 80 24,327 208,250
4135 Rural Bruce Scott Road
Army Camp Road - Jericho Road
2009 80 252,996 2,165,800
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
4136 Rural Fuller Road Townsend Line - Cedar Point Line
2009 80 203,759 1,744,302
4137 Rural Fuller Road Cedar Point Line - Proof
Line 2009 80 160,945 1,377,782
4138 Rural Fuller Road Proof Line - Thomson Line 2009 80 165,421 1,416,100
4139 Rural Fuller Road Thomson Line - Lakeshore Road
2009 80 126,498 1,082,900
4140 Rural Jericho Road Townsend Line - Jura Line 2009 80 184,882 1,582,700
4141 Rural Jericho Road Jura Line - Cedar Point
Line 2009 80 204,343 1,749,300
4142 Rural Jericho Road Cedar Point Line - Ridge
Road 2009 80 199,478 1,707,650
4143 Rural Jericho Road Ridge Road - Thomson
Line 2009 80 121,633 1,041,250
4144 Rural Jericho Road Thomson Line -
Ravenswood Line 2009 80 204,343 1,749,300
4145 Rural Ridge Road Jericho Road - Northville
Road 2009 80 204,343 1,749,300
4146 Rural Townsend
Line
0.390 W of Kinnard Road -
Northville Road 2009 80 656,818 5,622,750
4147 Rural Ipperwash
Road
Lakeshore Road - 1.345 km
N of Lakeshore Road 2009 80 130,877 1,276,405
4148 Rural Jericho Road Bruce Scott Road -
Kennedy Line 2009 80 97,306 949,000
4149 Rural Jericho Road Kennedy Line - Lakeshore Road
2009 80 116,768 1,138,800
4150 Rural Kennedy Line Jericho Road - Elliott Road 2009 80 68,114 664,300
4151 Rural Kennedy Line Elliott Road - Northville
Road 2009 80 136,229 1,328,600
6985 Rural Greenway Rd Klondyke Rd - River Rd 1998 80 129,884 524,790
7000 Rural Rock Glen Rd Townsend Line - Arkona Rd
2009 80 280,778 2,151,123
3997 Southcott Albert Street Shoreline Drive South -
Allison Avenue 1978 80 4,662 74,970
3998 Southcott Allison Avenue
Brewster Blvd. North - William Street
1978 80 10,256 164,934
3999 Southcott Beaver Dam
Court
Beaver Dam Crescent -
South End of Road 1985 80 5,159 41,650
4000 Southcott Beaver Dam Crescent
Grand Oaks Drive - Grand Oaks Drive
1985 80 61,908 499,800
4001 Southcott Birch Lane Pines Parkway - West End
of Road 1978 80 5,698 91,630
4002 Southcott Brewster Blvd.
Pines Parkway - Shoreline Drive
1978 80 15,539 249,900
4003 Southcott Brewster
Blvd. North
Shoreline Drive South -
Pines Parkway 1978 80 16,316 298,935
4004 Southcott BrookbankCourt
Riverside Drive - West End of Road
1985 80 10,318 83,300
4005 Southcott Christie Blvd. .128 km S. on Christie
Blvd. - Pines Parkway 1978 80 5,052 94,848
4006 Southcott Christie Blvd. Pines Parkway - .20 km East
1978 80 10,360 189,800
4007 Southcott Dogwood
Drive
Grand Oaks Drive - Grand
Oaks Drive 1985 80 61,908 499,800
4008 Southcott Grand Oaks
Drive
Lakeview Avenue -
Lakeview Avenue 1985 80 134,133 1,082,900
4009 Southcott Havenpark
Court
Parkside Crescent - South
End of Road 1985 80 10,318 94,900
4010 Southcott Lakeview
Avenue
Old Ausable Channel -
Pines Parkway 1985 80 98,020 791,350
4011 Southcott Lakeview
Avenue
Ontario Street South - Old
Ausable Channel 1985 80 24,557 198,254
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
4012 Southcott Liveoak Crescent
Trillium Avenue - Maplewood Avenue
1985 80 20,636 189,800
4013 Southcott Maplewood
Avenue
Grand Oaks Drive -
Shoreline Drive 1985 80 61,908 499,800
4014 Southcott Oakburn Court
Riverside Drive - North End of Road
1985 80 10,318 83,300
4015 Southcott Parkside
Crescent
Lakeview Avenue -
Lakeview Avenue 1985 80 30,954 249,900
4016 Southcott Pines Parkway
.30 km East Christie Blvd. - Lake Road
1978 80 23,931 384,846
4017 Southcott Pines
Parkway
Brewster Blvd. - .30 km
East 1978 80 15,539 284,700
4018 Southcott Princess Street
Riverside Drive - Pines Parkway
1978 80 8,236 150,891
4019 Southcott Riverside
Drive
Lakeview Avenue - .25 km
east 1978 80 12,949 208,250
4020 Southcott Riverside Drive
Oakburn Court - Pines Parkway
1978 80 21,548 346,528
4021 Southcott Sherwood
Crescent
Lakeview Avenue -
Lakeview Avenue 1978 80 36,259 583,100
4022 Southcott Shoreline Drive South
1.1 km East - Lake Road 1985 80 29,612 239,071
4023 Southcott Shoreline
Drive South
Maplewood Avenue - 1.1
km East 1985 80 113,497 1,043,900
4024 Southcott Sumac Court Grand Oaks Drive - East
End of Road 1985 80 10,318 83,300
4025 Southcott Trillium
Avenue
Grand Oaks Drive -
Maplewood Avenue 1985 80 25,795 208,250
4026 Southcott William Street Pines Parkway - Shoreline
Drive South 1978 80 9,324 149,940
4027 Southcott Woodpark
Court
Parkside Crescent - South
End of Road 1985 80 10,318 83,300
6983 Southcott Shoreline Dr
S
Maplewood Ave - Beach
O'Pines Rd 1985 80 74,666 199,920
4029 Thedford Allen Street King Street - Elizabeth
Street 1979 80 19,857 244,069
4030 Thedford Anne Street Royal Street - Mill Street 1979 80 24,600 344,487
4031 Thedford Cameron
Street Victoria Street - Mill Street 1979 80 12,402 173,667
4032 Thedford Coultis Road Ravenswood Line - Franklin Street
1982 80 12,503 119,952
4033 Thedford Deacon Street Second St - Third Street 1979 80 4,857 69,972
4034 Thedford Deacon Street Third Street - Fourth Street 2007 80 54,797 149,942
4035 Thedford Dumfries
Street Allen Street - Nelson Street 1979 80 15,316 214,474
4036 Thedford Dumfries Street
Pherril Street - Adna Street 1979 80 8,336 116,727
4037 Thedford Elizabeth
Street
Allen Street - Ravenswood
Line 1995 80 92,789 412,335
4038 Thedford Fourth Street Deacon Street - South End of Road
2007 80 72,485 198,341
4039 Thedford Franklin
Street
King Street - Elizabeth
Street 1995 80 45,176 200,753
4040 Thedford Golfview Third Street - East End of Road
2000 80 37,050 132,447
4041 Thedford King Street Decker Road - Ontario
Street 1979 80 24,262 298,214
4042 Thedford King Street Franklin Street - Ravenswood Line
1979 80 13,554 166,600
4043 Thedford King Street Ontario Street - Main Street 1979 80 6,303 77,469
4044 Thedford Louisa Street Main Street - Cameron
Street 1979 80 14,909 183,260
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful Life
(Years)
Closing
NBV
(Reporting
Year $)
Replacement
Cost ($)
4045 Thedford Main Street King Street - Fourth Street 1979 80 66,753 820,505
4046 Thedford Mill Street Main Street - South End of Road
1979 80 15,994 196,588
4047 Thedford Nelson Street Dumfries Street - King
Street 1979 80 5,060 72,618
4048 Thedford Ontario Street King Street - Victoria Street 1979 80 21,348 298,935
4049 Thedford Pearl Street Franklin Street -
Ravenswood Line 1979 80 13,757 192,647
4051 Thedford Royal Street Main Street - South End of
Road 1995 80 43,114 191,590
4052 Thedford Second Street Main Street - Deacon Street 1979 80 8,539 104,958
4053 Thedford Springer Road Main Street - Widder Road 1998 80 32,735 159,432
4054 Thedford Third Street Main Street - South End of
Road 1979 80 19,992 279,955
4064 Thedford Victoria Street Main Street - Ontario Street 2009 80 153,842 210,749
4191 Thedford Allen Street West End - King Street 2011 80 131,441 334,048
6937 Thedford Pherrill Street West End of Road - King Street
2013 80 31,160 74,970
6938 Thedford Pearl Street Allen St - Franklin Street 2013 80 126,716 304,878
6976 Thedford King St Main St - Franklin St 1979 80 159,342 526,410
6977 Thedford King St Ravenswood Line -
Franklin St 1995 80 98,899 189,800
7134 Thedford Deacon Street Second Street to Mill st 2015 80 121,823 96,628
4056 Van Dongen Elizabeth
Street Jane Street - Leonard Street 1990 80 44,202 259,750
4057 Van Dongen Jane Street .05 km E. of Wilbert St - South End of Road
1990 80 47,400 249,900
4058 Van Dongen Jane Street Parkview Crescent - .05 km
E. of Wilbert St 1990 80 35,362 207,800
4059 Van Dongen Leonard Street
Elizabeth Street - Parkview Cescent
1990 80 55,300 332,150
4060 Van Dongen Leonard
Street
Jane Street - Elizabeth
Street 1990 80 63,200 333,200
4061 Van Dongen Parkview Crescent
Lakeshore Road - Lakeshore Road
1990 80 156,494 963,300
4062 Van Dongen Wilbert Street Jane Street - Leonard Street 1990 80 55,300 291,550
4063 Van Dongen Wilbert Street Jane Street - Leonard Street 1990 80 55,300 291,550
6997 Wee Lake
Estates Jennison Cres
Lakeshore Rd - Jennison
Cres 2000 80 336,427 549,780
TOTAL 81,736,496 352,572,949
Table C.3
Lambton Shores Sewer Facility Inventory 2017
Asset
ID Name Description Location
In-Service
Date
Expected
Useful
Life
(EUL)
Closing NBV
(Reporting
Year)
Replacement
Cost ($)
2365 Forest - Lagoon 3 Cells
3 Cells Forest 1970 50 Years 4,787 374,675
7272 GBSTF Sewage Treatment
Facility Mollard Line 2016 40 Years 672,349 672,349
7271 GBSTF - Process Equipment
sewage treatment plant
Mollard Line 2016 30 Years 2,689,396 619,839
7291 Gill Rd pump station Gill Rd pump
station
Gill Rd pump
station 2016 52 Years 30,160 30,160
7292 Gill Rd pump station Gill Rd pump station
Gill Rd pump station
2016 12 Years 7,830 7,830
7293 Gill Rd pump station Gill Rd pump
station
Gill Rd pump
station 2016 12 Years 12,180 12,180
7288 Gill Rd pump station Gill Rd pump station
Gill Rd pump station
2016 32 Years 16,240 16,240
7289 Gill Rd pump station Gill Rd pump
station
Gill Rd pump
station 2016 12 Years 6,090 6,090
7290 Gill Rd pump station Gill Rd pump station
Gill Rd pump station
2016 42 Years 9,744 9,744
2363 Grand Bend Lagoon -
3 Cells 3 Cells
Grand Bend -
Mollard Line 1981 50 Years 47,348 673,737
2366 Indian Hills - Lagoon
2 Cells 2 Cells Indian Hills 1990 40 Years 82,491 475,571
7275 North End Treatment
Plant
Sewage Treatment
Plant Mollard Line 2016 60 Years 4,146,152 4,146,152
7276 North End Treatment
Plant
Sewage Treatment
Plant Mollard Line 2016 20 Years 1,120,582 1,120,582
7277 North End Treatment
Plant
Sewage Treatment
Plant Mollard Line 2016 20 Years 896,465 896,465
7278 North End Treatment
Plant
Sewage Treatment
Plant Mollard Line 2016 35 Years 336,174 336,174
7273 North End Treatment
Plant
Sewage Treatment
Plant Mollard Line 2016 20 Years 336,174 336,174
7274 North End Treatment
Plant
Sewage Treatment
Plant Mollard Line 2016 50 Years 1,008,523 1,008,523
7287 Pump Station - Gill
Rd
Pump Station - Gill
Rd
Pump Station -
Gill Rd 2016 22 Years 25,520 25,520
2430 Pump Station - Wet
Well, Alberta St GB
Wet Well, Alberta
St GB Alberta St GB 1981 60 Years 9,791 75,231
2431 Pump Station - Wet
Well, Alberta St GB
Wet Well, Alberta
St GB Alberta St GB 1981 20 Years - 28,212
2432 Pump Station - Wet
Well, Alberta St GB
Wet Well, Alberta
St GB Alberta St GB 1981 20 Years - 43,885
2433 Pump Station - Wet Well, Alberta St GB
Wet Well, Alberta St GB
Alberta St GB 1981 35 Years - 22,315
2427 Pump Station - Wet
Well, Alberta St GB
Wet Well, Alberta
St GB Alberta St GB 1981 40 Years 1,713 43,885
2426 Pump Station - Wet Well, Alberta St GB
Wet Well, Alberta St GB
Alberta St GB 1981 30 Years 46,631 75,231
2428 Pump Station - Wet
Well, Alberta St GB
Wet Well, Alberta
St GB Alberta St GB 1981 20 Years - 21,942
2429 Pump Station - Wet Well, Alberta St GB
Wet Well, Alberta St GB
Alberta St GB 1981 50 Years 17,894 25,077
2491 Pump Station - Wet
Well, Beach Lift GB
Wet Well, Beach
Lift GB Main St 2000 60 Years 34,618 77,044
2492 Pump Station - Wet Well, Beach Lift GB
Wet Well, Beach Lift GB
Main St 2000 20 Years 3,540 28,892
2493 Pump Station - Wet
Well, Beach Lift GB
Wet Well, Beach
Lift GB Main St 2000 20 Years 5,507 44,942
2494 Pump Station - Wet Well, Beach Lift GB
Wet Well, Beach Lift GB
Main St 2000 35 Years 7,601 22,853
Asset
ID Name Description Location
In-Service
Date
Expected
Useful
Life
(EUL)
Closing NBV
(Reporting
Year)
Replacement
Cost ($)
2488 Pump Station - Wet Well, Beach Lift GB
Wet Well, Beach Lift GB
Main St 2000 40 Years 16,522 44,942
2487 Pump Station - Wet
Well, Beach Lift GB
Wet Well, Beach
Lift GB Main St GB 2000 30 Years 22,030 77,044
2489 Pump Station - Wet Well, Beach Lift GB
Wet Well, Beach Lift GB
Main St 2000 20 Years 2,754 22,471
2490 Pump Station - Wet
Well, Beach Lift GB
Wet Well, Beach
Lift GB Main St 2000 50 Years 10,700 25,681
2438 Pump Station - Wet Well, Green Acres
GB
Wet Well, Green
Acres GB
Green Acres
GB 1981 60 Years 9,791 75,231
2439 Pump Station - Wet Well, Green Acres
GB
Wet Well, Green
Acres GB
Green Acres
GB 1981 20 Years - 28,212
2440
Pump Station - Wet
Well, Green Acres
GB
Wet Well, Green
Acres GB
Green Acres
GB 1981 20 Years - 43,885
2435
Pump Station - Wet
Well, Green Acres GB
Wet Well, Green
Acres GB
Green Acres
GB 1981 40 Years 1,713 43,885
2434
Pump Station - Wet
Well, Green Acres GB
Wet Well, Green Acres GB
Green Acres GB
1981 30 Years - 75,231
2436
Pump Station - Wet
Well, Green Acres
GB
Wet Well, Green Acres GB
Green Acres GB
1981 20 Years - 21,942
2437
Pump Station - Wet
Well, Green Acres
GB
Wet Well, Green Acres GB
Green Acres GB
1981 50 Years 2,350 25,077
2445 Pump Station - Wet Well, Harbour Bldg
GB
Wet Well, Harbour
Bldg GB 91 River Rd 1981 60 Years 2,614 20,083
2446 Pump Station - Wet Well, Harbour Bldg
GB
Wet Well, Harbour
Bldg GB 91 River Rd 1981 20 Years - 7,531
2447
Pump Station - Wet
Well, Harbour Bldg GB
Wet Well, Harbour
Bldg GB 91 River Rd 1981 20 Years - 11,715
2442
Pump Station - Wet
Well, Harbour Bldg GB
Wet Well, Harbour
Bldg GB 91 River Rd 1981 40 Years 457 11,715
2441
Pump Station - Wet
Well, Harbour Bldg
GB
Wet Well, Harbour Bldg GB
91 River Rd 1981 30 Years - 20,083
2443
Pump Station - Wet
Well, Harbour Bldg
GB
Wet Well, Harbour Bldg GB
91 River Rd 1981 20 Years - 5,858
2444
Pump Station - Wet
Well, Harbour Bldg
GB
Wet Well, Harbour Bldg GB
91 River Rd 1981 50 Years 627 6,695
2393 Pump Station - Wet
Well, Indian Hills Indian Hills
Indian Hills W Road
Allowance
1990 60 Years 6,026 21,456
2394 Pump Station - Wet
Well, Indian Hills Indian Hills
Indian Hills W Road
Allowance
1990 20 Years - 8,046
2395 Pump Station - Wet
Well, Indian Hills Indian Hills
Indian Hills W
Road Allowance
1990 20 Years - 12,516
2390 Pump Station - Wet
Well, Indian Hills Indian Hills
Indian Hills W
Road Allowance
1990 40 Years 2,171 12,516
2389 Pump Station - Wet Well, Indian Hills
Indian Hills
Indian Hills W
Road
Allowance
1990 30 Years 45,182 21,456
Asset
ID Name Description Location
In-Service
Date
Expected
Useful
Life
(EUL)
Closing NBV
(Reporting
Year)
Replacement
Cost ($)
2391 Pump Station - Wet
Well, Indian Hills Indian Hills
Indian Hills W Road
Allowance
1990 20 Years - 6,258
2392 Pump Station - Wet
Well, Indian Hills Indian Hills
Indian Hills W Road
Allowance
1990 50 Years 16,290 7,152
2476
Pump Station - Wet
Well, Industrial Park Forest
Wet Well, Industrial
Park Forest
Industrial Park
Forest 1995 60 Years 26,246 78,967
2477
Pump Station - Wet
Well, Industrial Park Forest
Wet Well, Industrial
Park Forest
Industrial Park
Forest 1995 20 Years - 29,613
2478
Pump Station - Wet
Well, Industrial Park
Forest
Wet Well, Industrial Park Forest
Industrial Park Forest
1995 20 Years - 46,064
2473
Pump Station - Wet
Well, Industrial Park
Forest
Wet Well, Industrial Park Forest
Industrial Park Forest
1995 40 Years 11,188 46,064
2472 Pump Station - Wet Well, Industrial Park
Forest
Wet Well, Industrial
Park Forest
Industrial Park
Forest 1995 30 Years 12,114 78,967
2474 Pump Station - Wet Well, Industrial Park
Forest
Wet Well, Industrial
Park Forest
Industrial Park
Forest 1995 20 Years - 23,032
2475 Pump Station - Wet Well, Industrial Park
Forest
Wet Well, Industrial
Park Forest
Industrial Park
Forest 1995 50 Years 7,807 26,322
2416 Pump Station - Wet
Well, Lake Road GB
Wet Well, Lake
Road GB Lake Road GB 1998 60 Years 29,949 79,094
2417 Pump Station - Wet
Well, Lake Road GB
Wet Well, Lake
Road GB Lake Road GB 1998 20 Years 1,604 29,660
2418 Pump Station - Wet
Well, Lake Road GB
Wet Well, Lake
Road GB Lake Road GB 1998 20 Years 2,496 46,138
2413 Pump Station - Wet
Well, Lake Road GB
Wet Well, Lake
Road GB Lake Road GB 1998 40 Years 13,727 46,138
2412 Pump Station - Wet
Well, Lake Road GB
Wet Well, Lake
Road GB Lake Road GB 1998 30 Years 17,114 79,094
2414 Pump Station - Wet
Well, Lake Road GB
Wet Well, Lake
Road GB Lake Road GB 1998 20 Years 1,248 23,069
2415 Pump Station - Wet
Well, Lake Road GB
Wet Well, Lake
Road GB Lake Road GB 1998 50 Years 9,127 26,365
2468
Pump Station - Wet
Well, Main Lift
Arkona
Wet Well, Main Lift Arkona
61 Ann St 1995 60 Years 26,246 78,967
2469 Pump Station - Wet Well, Main Lift
Arkona
Wet Well, Main Lift
Arkona 61 Ann St 1995 20 Years 5,130 29,613
2470 Pump Station - Wet Well, Main Lift
Arkona
Wet Well, Main Lift
Arkona 61 Ann St 1995 20 Years - 46,064
2471 Pump Station - Wet Well, Main Lift
Arkona
Wet Well, Main Lift
Arkona 61 Ann St 1995 35 Years 5,989 29,279
2465
Pump Station - Wet
Well, Main Lift Arkona
Wet Well, Main Lift
Arkona 61 Ann St 1995 40 Years 20,595 46,064
2464
Pump Station - Wet
Well, Main Lift Arkona
Wet Well, Main Lift
Arkona 61 Ann St 1995 30 Years 12,114 78,967
2466
Pump Station - Wet
Well, Main Lift
Arkona
Wet Well, Main Lift Arkona
61 Ann St 1995 20 Years - 23,032
2467
Pump Station - Wet
Well, Main Lift
Arkona
Wet Well, Main Lift Arkona
61 Ann St 1995 50 Years 7,807 26,322
Asset
ID Name Description Location
In-Service
Date
Expected
Useful
Life
(EUL)
Closing NBV
(Reporting
Year)
Replacement
Cost ($)
2483 Pump Station - Wet Well, Main Lift
Forest
Wet Well, Main Lift
Forest 55 Clyde St 1970 60 Years 2,319 62,218
2484 Pump Station - Wet Well, Main Lift
Forest
Wet Well, Main Lift
Forest 55 Clyde St 1970 20 Years - 23,332
2485
Pump Station - Wet
Well, Main Lift Forest
Wet Well, Main Lift
Forest 55 Clyde St 1970 20 Years - 36,294
2486
Pump Station - Wet
Well, Main Lift Forest
Wet Well, Main Lift
Forest 55 Clyde St 1995 35 Years 4,791 23,423
2480
Pump Station - Wet
Well, Main Lift
Forest
Wet Well, Main Lift Forest
55 Clyde St 1970 40 Years - 36,294
2479
Pump Station - Wet
Well, Main Lift
Forest
Wet Well, Main Lift Forest
55 Clyde St 1970 30 Years 7,173 62,218
2481 Pump Station - Wet Well, Main Lift
Forest
Wet Well, Main Lift
Forest 55 Clyde St 1970 20 Years - 18,147
2482 Pump Station - Wet Well, Main Lift
Forest
Wet Well, Main Lift
Forest 55 Clyde St 1970 50 Years 265 20,739
2400 Pump Station - Wet Well, Main Lift
Grand Bend
Wet Well, Main Lift
Grand Bend
Main Lift
Grand Bend 1981 60 Years 15,857 121,840
2401
Pump Station - Wet
Well, Main Lift Grand Bend
Wet Well, Main Lift
Grand Bend
Main Lift
Grand Bend 1981 20 Years - 45,690
2402
Pump Station - Wet
Well, Main Lift Grand Bend
Wet Well, Main Lift
Grand Bend
Main Lift
Grand Bend 1981 20 Years - 71,073
7269
Pump Station - Wet
Well, Main Lift
Grand Bend
Wet Well, Main Lift
Grand Bend
Main Lift
Grand Bend 2016 35 Years 51,511 51,511
7266
Pump Station - Wet
Well, Main Lift
Grand Bend
Wet Well, Main Lift Grand Bend
Main Lift Grand Bend
2016 40 Years 154,532 154,532
7265 Pump Station - Wet Well, Main Lift
Grand Bend
Wet Well, Main Lift
Grand Bend
Main Lift
Grand Bend 2016 30 Years 270,431 270,431
7267 Pump Station - Wet Well, Main Lift
Grand Bend
Wet Well, Main Lift
Grand Bend
Main Lift
Grand Bend 2016 20 Years 77,266 77,266
7268
Pump Station - Wet
Well, Main Lift Grand Bend
Wet Well, Main Lift
Grand Bend
Main Lift
Grand Bend 2016 50 Years 90,144 90,144
2452
Pump Station - Wet
Well, Main Lift Thedford
Wet Well, Main Lift
Thedford
King St Lift
Thedford 1979 60 Years 7,017 55,929
2453
Pump Station - Wet
Well, Main Lift
Thedford
Wet Well, Main Lift
Thedford
King St Lift
Thedford 1979 20 Years - 20,973
2454
Pump Station - Wet
Well, Main Lift
Thedford
Wet Well, Main Lift Thedford
King St Lift Thedford
1979 20 Years - 32,625
2449
Pump Station - Wet
Well, Main Lift
Thedford
Wet Well, Main Lift Thedford
King St Lift Thedford
1979 40 Years 801 32,625
2448
Pump Station - Wet Well, Main Lift
Thedford
Wet Well, Main Lift
Thedford
King ST Lift
Thedford 1979 30 Years - 55,929
Asset
ID Name Description Location
In-Service
Date
Expected
Useful
Life
(EUL)
Closing NBV
(Reporting
Year)
Replacement
Cost ($)
2450 Pump Station - Wet Well, Main Lift
Thedford
Wet Well, Main Lift
Thedford
King St Lift
Thedford 1979 20 Years - 16,313
2451 Pump Station - Wet Well, Main Lift
Thedford
Wet Well, Main Lift
Thedford
King St Lift
Thedford 1979 50 Years 1,586 18,643
2460
Pump Station - Wet
Well, Main St E Thedford
Wet Well, Main St
E Thedford
228 Main St
Thedford 1979 60 Years 7,858 62,633
2461
Pump Station - Wet
Well, Main St E Thedford
Wet Well, Main St
E Thedford
228 Main St
Thedford 1979 20 Years - 23,488
2462
Pump Station - Wet
Well, Main St E
Thedford
Wet Well, Main St E Thedford
228 Main St Thedford
1979 20 Years - 36,536
2463
Pump Station - Wet
Well, Main St E
Thedford
Wet Well, Main St E Thedford
228 Main St Thedford
2004 35 Years 16,213 34,459
2457 Pump Station - Wet Well, Main St E
Thedford
Wet Well, Main St
E Thedford
228 Main St
Thedford 1979 40 Years 897 36,536
2456 Pump Station - Wet Well, Main St E
Thedford
Wet Well, Main St
E Thedford
228 Main St
Thedford 1979 30 Years - 62,633
2458 Pump Station - Wet Well, Main St E
Thedford
Wet Well, Main St
E Thedford
228 Main St E
Thedford 1979 20 Years - 18,268
2459
Pump Station - Wet
Well, Main St E Thedford
Wet Well, Main St
E Thedford
228 Main St
Thedford 1979 50 Years 1,777 20,878
2423
Pump Station - Wet
Well, Morenz Land GB
Wet Well, Morenz
Land GB
Morenz Land
GB 1981 60 Years 9,791 75,231
2424
Pump Station - Wet
Well, Morenz Land
GB
Wet Well, Morenz
Land GB
Morenz Land
GB 1981 20 Years - 28,212
2425
Pump Station - Wet
Well, Morenz Land
GB
Wet Well, Morenz Land GB
Morenz Land GB
1981 20 Years - 43,885
2420 Pump Station - Wet Well, Morenz Land
GB
Wet Well, Morenz
Land GB
Morenz Land
GB 1981 40 Years 1,713 43,885
2419 Pump Station - Wet Well, Morenz Land
GB
Wet Well, Morenz
Land GB
Morenz Land
GB 1981 30 Years - 75,231
2421
Pump Station - Wet
Well, Morenz Land GB
Wet Well, Morenz
Land GB
Morenz Land
GB 1981 20 Years - 21,942
2422
Pump Station - Wet
Well, Morenz Land GB
Wet Well, Morenz
Land GB
Morenz Land
GB 1981 50 Years 2,350 25,077
2408
Pump Station - Wet
Well, West End Main
St. GB
Wet Well, West End
Main St. GB
West End Main
St. GB 1980 60 Years 8,232 56,616
2409
Pump Station - Wet
Well, West End Main
St. GB
Wet Well, West End Main St. GB
West End Main St. GB
1980 20 Years - 21,231
2410
Pump Station - Wet
Well, West End Main
St. GB
Wet Well, West End Main St. GB
West End Main St. GB
1980 20 Years - 33,026
2411
Pump Station - Wet Well, West End Main
St. GB
Wet Well, West End
Main St. GB
West End Main
St. GB 1980 35 Years - 16,793
Asset
ID Name Description Location
In-Service
Date
Expected
Useful
Life
(EUL)
Closing NBV
(Reporting
Year)
Replacement
Cost ($)
2405 Pump Station - Wet Well, West End Main
St. GB
Wet Well, West End
Main St. GB
West End Main
St. GB 1980 40 Years 1,200 33,026
2404 Pump Station - Wet Well, West End Main
St. GB
Wet Well, West End
Main St. GB
West End Main
St. GB 1980 30 Years 44,368 178,675
2406
Pump Station - Wet
Well, West End Main St. GB
Wet Well, West End
Main St. GB
West End Main
St. GB 1980 20 Years - 16,513
2407
Pump Station - Wet
Well, West End Main St. GB
Wet Well, West End
Main St. GB
West End Main
St. GB 1980 50 Years 16,710 18,872
2371 Sewage Treatment
Plant, Arkona Arkona Arkona 1995 60 Years 299,128 899,992
2372 Sewage Treatment Plant, Arkona
Arkona Arkona 1995 20 Years - 236,840
2373 Sewage Treatment
Plant, Arkona Arkona Arkona 1995 20 Years - 213,156
2374 Sewage Treatment Plant, Arkona
Arkona Arkona 2006 35 Years 26,399 46,214
2368 Sewage Treatment
Plant, Arkona Arkona Arkona 1995 40 Years 34,515 142,104
2367 Sewage Treatment Plant, Arkona
Arkona Arkona 1995 30 Years 90,828 592,100
2369 Sewage Treatment
Plant, Arkona Arkona Arkona 1995 20 Years - 71,052
2370 Sewage Treatment Plant, Arkona
Arkona Arkona 1995 50 Years 63,217 213,156
2379 Sewage Treatment
Plant, Forest Forest
7550 Brush Rd,
Forest 1995 60 Years 721,140 2,169,705
2380 Sewage Treatment Plant, Forest
Forest 7550 Brush Rd,Forest
1995 20 Years - 570,975
2381 Sewage Treatment
Plant, Forest Forest
7550 Brush Rd,
Forest 1995 20 Years - 513,878
2376 Sewage Treatment Plant, Forest
Forest 7550 Brush Rd, Forest
1995 40 Years 83,208 342,585
2375 Sewage Treatment
Plant, Forest Forest
7550 Brush Rd,
Forest 1995 30 Years 256,802 1,427,438
7135 Sewage Treatment Plant, Forest
Clarifier Weir 7550 Brush Rd, Forest
2015 15 Years 36,858 39,766
2377 Sewage Treatment
Plant, Forest Forest
7550 Brush Rd,
Forest 1995 20 Years - 171,293
2378 Sewage Treatment Plant, Forest
Forest 7550 Brush Rd, Forest
1995 50 Years 152,403 513,878
2386 Sewage Treatment
Plant, Indian Hills Indian Hills
9173 Indian
Hills TR W 1995 60 Years 73,959 222,521
2387 Sewage Treatment Plant, Indian Hills
Indian Hills 9173 Indian Hills TR W
1995 20 Years - 58,558
2388 Sewage Treatment
Plant, Indian Hills Indian Hills
9173 Indian
Hills TR W 1995 20 Years - 52,702
2383 Sewage Treatment
Plant, Indian Hills Indian Hills
9173 Indian
Hills TR W 1995 40 Years 8,534 35,135
2382 Sewage Treatment
Plant, Indian Hills Indian Hills
9173 Indian
Hills TR W 1995 30 Years 22,457 146,395
2384 Sewage Treatment
Plant, Indian Hills Indian Hills
9173 Indian
Hills TR W 1995 20 Years - 17,567
2385 Sewage Treatment
Plant, Indian Hills Indian Hills
9173 Indian
Hills TR W 1995 50 Years 15,630 52,702
2364 Thedford - Lagoon -
2 Cells 2 Cells Thedford 1979 50 Years 28,162 330,931
TOTAL
14,633,271
24,413,568
Table C.4
Lambton Shores Sewer Inventory 2017
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful
Life
(EUL)
Closing
NBV
(Reporting
Year)
Replacement
Cost ($)
2497 Arkona Ann Street Townsend Line - Union Street 1995 85 Years 47,345 189,740
2498 Arkona Ann Street Union Street - Ann Street Easement Connection
1995 85 Years 68,784 275,660
2499 Arkona Ann Street
Hobbs Mackenzie Easement
Connection - North End of Ann Street (pump stn)
1995 85 Years 15,186 73,100
2500 Arkona Arkona Road South Boundary - Townsend Line 1995 85 Years 97,191 389,504
2501 Arkona Arkona Road Townsend Line - Rock Glen Road 1995 85 Years 158,114 633,660
2502 Arkona Centre Street Church Street - Union Street 1995 85 Years 19,831 79,476
2503 Arkona Church Street Centre Street - Smith St 1995 85 Years 15,365 61,576
2504 Arkona Easement Between Streets
John Street - Arkona Road 1995 85 Years 6,164 24,702
2505 Arkona Easement Wellington Street - Hobbs
Mackenzie Drain (easement) 1995 85 Years 4,288 17,184
2506 Arkona Easement Union Street - Hobbs Mackenzie Drain (easement)
1995 85 Years 3,752 15,036
2507 Arkona Easement Smith Street - Hobbs Mackenzie
Drain (easement) 1995 85 Years 7,504 30,072
2508 Arkona Frank Street Arkona Road - East End of Road 1995 85 Years 26,531 106,326
2509 Arkona Hobbs MacKenzie Dr
Townsend Line - Easement Intersection
1995 85 Years 5,717 22,912
2510 Arkona Hobbs MacKenzie
Dr
Easement Intersection - Union
Street Easement 1995 85 Years 46,094 184,728
2511 Arkona Hobbs MacKenzie Dr
Union Street Easement - Arkona Road
1995 85 Years 38,590 154,656
2512 Arkona Hobbs MacKenzie
Dr Arkona Road - Ann Street 1995 85 Years 89,509 358,716
2513 Arkona John Street Townsend Line - South End of Road
1995 85 Years 17,866 71,600
2514 Arkona John Street Victoria Street - Wellington Street 1995 85 Years 16,830 67,447
2515 Arkona Richmond Street Frank Street - South End of Road 1995 85 Years 14,828 59,428
2516 Arkona Smith Street Townsend Line - Union Street 1995 85 Years 50,293 201,554
2517 Arkona Smith Street Union Street - North End of Road 1995 85 Years 40,467 162,174
2518 Arkona Townsend Line West End Arkona - Hobbs Mackenzie Drain (easement)
1995 85 Years 128,814 516,236
2519 Arkona Townsend Line Hobbs Mackenzie Drain
(easement) - Arkona Road 1995 85 Years 42,700 171,124
2520 Arkona Townsend Line Arkona Road - East End Arkona Road
1995 85 Years 197,723 792,397
2521 Arkona Union Street Arkona Road - Ann Street 1995 85 Years 44,040 176,494
2522 Arkona Union Street West Arkona Road - West End of Road 1995 85 Years 24,119 96,660
2523 Arkona Victoria Street Arkona Road - West End of Road 1995 85 Years 31,498 126,231
2524 Arkona Ward Street Arkona Road - Centre Street 1995 85 Years 17,330 69,452
2525 Arkona Wellington Street Arkona Road - West End of Road 1995 85 Years 37,340 149,644
2527 Arkona Easement East Glen - Ann Street Pumping Station
1997 85 Years 17,634 65,872
2528 Arkona Fairview East Glen - End of Road 1997 85 Years 19,551 73,032
2529 Arkona East Glen Ann Street - End of Road 1997 85 Years 27,026 100,956
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful
Life
(EUL)
Closing
NBV
(Reporting
Year)
Replacement
Cost ($)
2532 Forest Albert Street Townsend Line - Maple Street 1973 85 Years 3,797 73,748
2533 Forest Ann Street Union Street - Eureka Street 1973 85 Years 11,619 187,705
2534 Forest Ann Street Union Street - Washington Street 1973 85 Years 2,972 57,710
2536 Forest Argyle Street Clyde Street - Jefferson Street 1973 85 Years 9,475 184,012
2537 Forest Argyle Street Clyde Street - 12 m South of Clyde
Street 1995 85 Years 2,144 8,592
2538 Forest Arthur Street King Street East - Townsend Line 1973 85 Years 8,553 166,112
2540 Forest Easement Bayley Street - MacKenzie Street 1973 85 Years 4,549 88,354
2541 Forest Bradley Street Prince Street - Albert Street 1973 85 Years 4,394 85,347
2542 Forest Broadway Street Main Street - MacNab Street 1972 85 Years 2,474 53,700
2543 Forest Broadway Street MacNab Street - Townsend Line 1972 85 Years 29,326 636,667
2544 Forest Easement (RR X-
ing) Broadway Street - King Street 1972 85 Years 4,103 89,070
2545 Forest Church Avenue MacHenry Street - MacDonald
Street 1972 85 Years 1,247 27,065
2547 Forest Collector Sewer
Truck (Easement) Eukeka Street - MH # 77 1972 85 Years 10,415 273,167
2548 Forest Collector Sewer Truck (Easement)
MH # 77 - Park Lane (MH # 76) 1972 85 Years 1,939 50,568
2549 Forest Collector Sewer
Truck (Easement)
Park Lane (MH # 76) - Main Street
(MH # 10) 1972 85 Years 19,923 519,526
2550 Forest Collector Sewer Truck (Easement)
Main Street (MH # 10) - MacNab (MH # 31)
1972 85 Years 3,417 77,493
2551 Forest Collector Sewer
Truck (Easement)
MacNab (MH # 31) - Church
Street (MH # 37) 1972 85 Years 4,103 93,051
2552 Forest Collector Sewer Truck (Easement)
Church Street (MH # 37) - MacHenry (MH # 38)
1972 85 Years 3,539 80,260
2553 Forest Collector Sewer
Truck (Easement) MacHenry (MH # 38) - MH # 40 1972 85 Years 3,005 68,143
2554 Forest Collector Sewer Truck (Easement)
MH # 40 - Broadway Street (MH # 42)
1972 85 Years 2,543 55,204
2555 Forest Easement End of MacHenry Street -
Collector Sewer Trunk 1972 85 Years 1,227 26,635
2558 Forest Eureka Street Jefferson Street - Ann Street 1973 85 Years 1,976 26,420
2559 Forest Eureka Street Clyde Street - Ann Street 1973 85 Years 12,743 205,870
2560 Forest Eureka Street Clyde Street - Pump Station 1973 85 Years 4,176 67,470
2561 Forest Frances Street North End of the Road - South End
of Road 1977 85 Years 7,664 75,538
2562 Forest George Street James Street - Main Street 1972 85 Years 4,060 88,140
2566 Forest James Street North Queen Street - Townsend Line 1973 85 Years 11,270 218,881
2567 Forest James Street South Victoria Street - Watt Street 1972 85 Years 1,705 33,079
2569 Forest Jefferson Street Union Street - Washington Street 1973 85 Years 3,676 71,385
2570 Forest Jefferson Street Eureka Street - Union Street 1975 85 Years 19,691 286,400
2571 Forest Jefferson Street Main Street - Washington Street 1973 85 Years 2,226 43,246
2572 Forest King Street East Main Street - Albert Street 1973 85 Years 5,965 115,849
2573 Forest King Street East Albert Street - Arthur Street 1973 85 Years 9,517 184,843
2574 Forest King Street East Arthur Street - Townsend Line 1973 85 Years 11,561 224,538
2576 Forest Amtelecom
Parkway King Street East - Enterprize Drive 1995 85 Years 83,613 335,088
2577 Forest Amtelecom Parkway
Enterprize Drive - End of Easement
1995 85 Years 57,172 229,120
2578 Forest Enterprise Drive Rawlings Road - Pump Station 1995 85 Years 23,226 93,080
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful
Life
(EUL)
Closing
NBV
(Reporting
Year)
Replacement
Cost ($)
2579 Forest Shores Arena Enterance
Antelecom Parkway - MH # 3 1995 85 Years 15,901 63,724
2580 Forest King Street East Townsend Line - MH #188 1973 85 Years 11,539 224,108
2581 Forest King Street West Main Street - Washington Street 1973 85 Years 5,652 109,763
2582 Forest Easement CNR Easement - King Street 1973 85 Years 730 14,177
2583 Forest CNR Easement Rotary Road - Main Street 1973 85 Years 9,102 176,780
2584 Forest Easement CNR Easement - Washington Street
1973 85 Years 1,043 20,263
2585 Forest Leonard Street MacNab Street - MacHenry Street 1972 85 Years 3,348 72,674
2586 Forest MacDonald Street Morris Street - Church Avenue 1972 85 Years 5,689 123,510
2587 Forest MacDonald Street Church Avenue - MacKenzie
Street 1973 85 Years 7,023 136,398
2588 Forest MacDonald Street Morris Street - 224.6 m South of Morris Street
1972 85 Years 60,197 160,814
2589 Forest MacDonald Street Woodside Crescent - McKinlay
Avenue 1989 85 Years 12,106 55,633
2590 Forest MacDonald Street McKinlay Avenue - End of Road 1989 85 Years 10,205 46,898
2591 Forest Easement MacDonald Street - Collector
Sewer Trunk 1972 85 Years 1,900 41,242
2592 Forest MacHenry Street Leonard Street - Morris Street 1972 85 Years 13,340 289,622
2593 Forest MacHenry Street Morris Street - Church Street 1972 85 Years 6,916 150,145
2595 Forest MacKenzie Street Water Street - Bayley Street 1972 85 Years 5,145 111,696
2596 Forest MacKenzie Street Bayley Street - East Lane 1972 85 Years 3,931 85,347
2600 Forest MacNab Street McKinlay Avenue - Philrobden Drive
1989 85 Years 30,709 141,124
2601 Forest MacNab Street McKinlay Avenue - End of Road 1989 85 Years 32,999 151,649
2603 Forest Easement (Alley) James Street - MH # 133 1973 85 Years 3,045 59,142
2607 Forest Main Street South Royal Street - Collector Sewer
Trunk 1972 85 Years 5,498 119,357
2608 Forest Main Street South Collector Sewer Trunk - Broadway
Street 1972 85 Years 9,469 205,564
2609 Forest Main Street South Broadway Street - King Street 1973 85 Years 1,515 29,428
2610 Forest Main Street South Philrobden Drive - Royal Street 1972 85 Years 14,244 309,240
2611 Forest Maple Street Albert Street - Beechwood Avenue 1973 85 Years 5,460 106,040
2612 Forest McKinlay Avenue MacNab Street - North End of Road
1989 85 Years 30,257 139,047
2613 Forest Morris Street MacHenry Street - MacDonald
Street 1972 85 Years 27,464 68,092
2614 Forest Morris Street MacDonald Street - To End 1972 85 Years 44,696 219,096
2615 Forest Morris Street Main Street - MacHenry Street 1972 85 Years 7,154 72,674
2618 Forest Palace Street MacDonald Street - Bayley Street 1972 85 Years 6,784 147,281
2619 Forest Park Lane George Street - Golf Course 1972 85 Years 16,335 354,635
2620 Forest Prince Street King Street East - Jefferson Street 1973 85 Years 1,194 23,198
2624 Forest Prince Street Townsend Line - Bradley Avenue 1973 85 Years 4,302 83,557
2625 Forest Queen Street East Main Street - Albert Street 1973 85 Years 8,686 168,690
2626 Forest Queen Street East Albert Street - Gore Street 1973 85 Years 3,248 63,080
2627 Forest Queen Street West Ontario Street - Union Street 1973 85 Years 4,494 83,076
2628 Forest Queen Street West Ontario Street - West End of Road 1975 85 Years 12,424 143,200
2631 Forest Stanley Street Park Lane - Frances 1977 85 Years 18,707 267,784
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful
Life
(EUL)
Closing
NBV
(Reporting
Year)
Replacement
Cost ($)
2632 Forest Townsend Line West town limit - Union Street 1973 85 Years 3,654 70,956
2633 Forest Townsend Line James Street - Main Street 1973 85 Years 4,560 88,569
2634 Forest Townsend Line Main Street - Albert Street 1973 85 Years 8,844 171,768
2635 Forest Townsend Line Albert Street - Arthur Street 1973 85 Years 6,687 129,882
2636 Forest Townsend Line Arthur Street - King Street 1973 85 Years 2,249 43,676
2637 Forest Townsend Line Broadway Street - Townsend Line
(MH # 3) 1989 85 Years 41,065 188,716
2638 Forest Easement Townsend Line - Easement (MH # 6)
1989 85 Years 30,818 141,625
2639 Forest Union Street Queen Street - Townsend Line 1973 85 Years 14,398 261,052
2645 Forest Victoria Street James Street - Main Street 1972 85 Years 1,919 41,671
2646 Forest Washington Street
N. King Street West - Ann Street 1973 85 Years 5,213 101,257
2647 Forest Washington Street N.
Ann Street - Jefferson Street 1973 85 Years 2,909 56,492
2648 Forest Washington Street
N. Jefferson Street - Queen Street 1973 85 Years 9,283 180,289
2649 Forest Washington Street
S. Watt Street - George Street 1972 85 Years 3,268 70,956
2650 Forest Watt Street Victoria Street - Railway Street 1972 85 Years 2,869 62,292
2652 Forest Wellington Street
West Main Street - Albert Street 1973 85 Years 4,269 82,913
2653 Forest Wellington Street
West Union Street - Washington Street 1973 85 Years 3,248 63,080
2654 Forest Wellington Street
West James Street - Main Street 1973 85 Years 2,282 44,320
2655 Forest Wellington Street
West Ontario Street - Argyle Street 1973 85 Years 2,282 44,320
2656 Forest William Street Main Street - End of Road 1972 85 Years 1,919 41,671
2657 Forest Woodside Crescent
MacDonald Street - West End of Road
1989 85 Years 14,583 67,018
2658 Forest York Street King Street East - Townsend Line 1973 85 Years 5,574 108,259
2659 Forest Forcemain
Easement
Pump Stations (Eureka Street) -
Forest Lagoons 1971 85 Years 36,645 917,646
2798 Forest Albert Street King Street East - Queen Street 2010 85 Years 9,365 129,023
2799 Forest Albert Street Queen Street - Townsend Line 2010 85 Years 8,928 119,572
2800 Forest MacDonald Street King Street East - Broadway Street 2010 85 Years 4,722 85,204
2801 Forest MacNab Street Church Avenue - Broadway Street 2010 85 Years 7,301 103,247
2802 Forest MacNab Street Philrobden Drive - Church Avenue 2010 85 Years 30,793 468,336
2803 Forest Ann Street Washington Street - James Street 2010 85 Years 1,462 40,096
2804 Forest Argyle Street Wellington Street - Queen Street 2010 85 Years 3,785 103,820
2805 Forest Clyde Street Argyle Street - Ontario Street 2010 85 Years 2,585 35,585
2806 Forest Clyde Street Ontario Street - Washington Street 2010 85 Years 6,998 185,301
2807 Forest Gore Street King Street East - Townsend Line 2010 85 Years 8,486 211,936
2808 Forest James Street North King Street West - Jefferson Street 2010 85 Years 6,579 123,510
2809 Forest James Street North Jefferson Street - Queen Street 2010 85 Years 4,960 179,644
2810 Forest Jefferson Street Main Street - Prince Street 2010 85 Years 3,133 85,920
2811 Forest Main Street North King Street - Jefferson Street 2010 85 Years 2,950 58,927
2812 Forest Main Street North Jefferson Street - Wellington Street 2010 85 Years 3,159 87,925
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful
Life
(EUL)
Closing
NBV
(Reporting
Year)
Replacement
Cost ($)
2813 Forest Main Street North Wellington Street - Townsend Line 2010 85 Years 10,705 240,648
2814 Forest Ontario Street Clyde Street - Ann Street 2010 85 Years 8,486 178,708
2815 Forest Ontario Street Ann Street - Queen Street 2010 85 Years 6,710 321,124
2816 Forest Prince Street Jefferson Street - Wellington Street 2010 85 Years 4,033 86,493
2817 Forest Prince Street Wellington Street - Queen Street 2010 85 Years 3,565 76,469
2818 Forest Prince Street Queen Street - Townsend Line 2010 85 Years 6,553 153,654
2819 Forest Union Street Ann Street - Wellington Street 2010 85 Years 6,110 166,756
2820 Forest Union Street King Street West - Ann Street 2010 85 Years 5,562 137,042
2821 Forest Union Street Wellington Street - Queen Street 2010 85 Years 3,681 99,309
2822 Forest Bayley Street Church Avenue - MacKenzie
Street 2010 85 Years 10,869 188,308
2823 Forest Bayley Street MacKenzie Street - Broadway
Street 2010 85 Years 2,165 70,884
2824 Forest Church Avenue MacDonald Street - Bayley Street 2010 85 Years 4,592 139,477
2825 Forest James Street South Watt Street - George Street 2010 85 Years 2,602 89,012
2826 Forest MacKenzie Street Water Street - MacDonald Street 2010 85 Years 3,412 111,696
2827 Forest Queen Street West Union Street - Washington Street 2010 85 Years 2,996 98,235
2828 Forest Queen Street West James Street - Main Street 2010 85 Years 3,915 85,562
2829 Forest Victoria Street George Street - Railway Street 2010 85 Years 3,040 108,259
2830 Forest Watt Street Railway Street - Main Street 2010 85 Years 4,155 35,728
2831 Forest Wellington Street
West Ontario Street - Union Street 2010 85 Years 2,056 67,304
2661 Grand Bend Alberta Street Lake Road - River Road 1981 85 Years 16,788 168,976
2662 Grand Bend Alberta Street Alberta Street - Pumping Station 3 1981 85 Years 356 4,300
2663 Grand Bend Beach Lane South End of Road - Oak Street 1980 85 Years 8,017 82,340
2664 Grand Bend Beach Street Huron Street - Beach Lane 1980 85 Years 4,322 44,392
2665 Grand Bend Centre Street Elmwood Avenue - Woodward 1980 85 Years 5,227 47,972
2666 Grand Bend Centre Street Woodward Avenue - Huron Street 1980 85 Years 6,787 65,076
2667 Grand Bend Centre Street Huron Street - Hill Street 1980 85 Years 4,183 42,960
2668 Grand Bend Centre Street Queens Avenue - Elmwood
Avenue 1980 85 Years 8,296 85,204
2669 Grand Bend Dietrich Crescent Dietrich Crescent (MH 56) - Dietrich Crescent (MH 58)
1981 85 Years 5,406 54,416
2670 Grand Bend Dietrich Crescent Dietrich Crescent (MH 58) -
Dietrich Crescent (MH 59) 1981 85 Years 2,988 31,416
2671 Grand Bend Easement Dietrich Crescent (MH 59) - Shady Lane (MH 60)
1981 85 Years 2,988 31,416
2672 Grand Bend Eighty-One
Crescent Gill Road - Main Street East 1981 85 Years 15,799 151,360
2673 Grand Bend Eighty-One Crescent
Main Street East - Sauble River Road
1980 85 Years 3,431 27,924
2674 Grand Bend Eilber Road South End of Road - Main Street
West 1980 85 Years 8,366 85,920
2675 Grand Bend Elmwood Avenue Main Street - Centre Street 1980 85 Years 8,645 88,784
2676 Grand Bend Elmwood Avenue Centre Street - Walker Road 1980 85 Years 16,174 166,112
2677 Grand Bend Gill Road Highway #81 - 1st Bridge 1981 85 Years 35,425 332,860
2678 Grand Bend Government Road
Main Street West - Pumping
Station 2
1980 85 Years 19,442 190,060
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful
Life
(EUL)
Closing
NBV
(Reporting
Year)
Replacement
Cost ($)
2679 Grand Bend Government Road Pumping Station 2 - South End of Road
1980 85 Years 1,495 12,716
2680 Grand Bend Green Acres
Crescent
Ontario Street South - Green Acres
Crescent 1981 85 Years 37,276 375,184
2681 Grand Bend Green Acres Crescent
Easement (MH 149) - Green Acres Crescent (MH 148)
1981 85 Years 1,949 19,618
2682 Grand Bend Easement Easement (MH 149) - Ausable
River 1981 85 Years 1,302 13,103
2684 Grand Bend Harbour Park Court
Lake Road - North End of Road 1999 85 Years 19,452 70,526
2685 Grand Bend Harbour Park
Court Harbour Park Court - Cul-De-Sac 1999 85 Years 7,504 27,208
2686 Grand Bend Easement Harbour Court - Heaman Crescent 1999 85 Years 12,072 43,769
2687 Grand Bend Heaman Crescent Lake Road - East End of Road 1996 85 Years 31,883 120,932
2688 Grand Bend Hill Street Centre Street - Beach Street 1980 85 Years 7,021 67,320
2689 Grand Bend Hill Street Beach Street - North End of Road 1980 85 Years 12,061 123,868
2690 Grand Bend Huron Avenue Main Street - Centre Street 1980 85 Years 11,468 109,956
2691 Grand Bend Huron Street Centre Street - Walker Road 1980 85 Years 16,174 166,112
2692 Grand Bend King Street Woodward Avenue - Huron
Avenue 1980 85 Years 3,625 37,232
2693 Grand Bend King Street Huron Avenue - West End of Road 1980 85 Years 7,181 73,748
2694 Grand Bend Kitchener Avenue Main Street - North End of Road 1980 85 Years 3,625 37,232
2695 Grand Bend Lake Road Ontario Street North - Alberta
Street 1980 85 Years 18,335 188,308
2696 Grand Bend Lake Road Heaman Crescent - West End of
Road 1996 85 Years 13,006 49,332
2697 Grand Bend Lake Road Pines Parkway - Heaman Crescent 1996 85 Years 35,262 133,749
2698 Grand Bend Lake Road Lake Road (MH S101) - Pines
Parkway 1989 85 Years 16,002 68,020
2699 Grand Bend Lake Road Alberta Street - Lake Road (MH S101)
1989 85 Years 9,601 49,020
2700 Grand Bend Lakeside Circle Sandy Lane - Lakeside Circle 1981 85 Years 27,104 272,796
2701 Grand Bend Lakeside Circle Main Street West - Sandy Lane 1981 85 Years 2,419 25,432
2702 Grand Bend Easement Lakeside Circle (MH 64) -
Lakeside Circle (MH 69A) 1981 85 Years 4,197 42,244
2703 Grand Bend Easement Lakeside Circle (MH 67A) - MH 120
1981 85 Years 3,841 38,664
2705 Grand Bend Main Street East Ontario Street (Highway #21) -
Eighty-One Crescent 1980 85 Years 12,543 35,084
2706 Grand Bend Main Street East Gill Road - 290 m South of Gill Road
1980 85 Years 76,385 299,295
2708 Grand Bend Main Street West West End of Road (Turn Around) -
Lakeside Circle 1980 85 Years 24,410 117,436
2709 Grand Bend Main Street West Elmwood Avenue - Queens Avenue
1980 85 Years 18,026 85,204
2710 Grand Bend Main Street West Kitchener Avenue - Ontario Street
(Highway #21) 1980 85 Years 16,778 116,960
2711 Grand Bend Main Street West Queens Avenue - Kitchener
Avenue 1980 85 Years 4,253 43,676
2712 Grand Bend Main Street West Lakeside Circle - Elmwood
Avenue 1980 85 Years 17,824 108,116
2714 Grand Bend Morenz Lane Main Street West - Eilber Road 1980 85 Years 10,039 103,104
2716 Grand Bend Morenz Lane Morenz Lane - Pumping Station 3 1980 85 Years 349 3,580
2717 Grand Bend Easement Morenz Lane - Ausable River 1980 85 Years 1,952 24,080
2718 Grand Bend Easement Municipal Drive (MH 98) -
Easement (MH 100) 1978 85 Years 8,493 127,381
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful
Life
(EUL)
Closing
NBV
(Reporting
Year)
Replacement
Cost ($)
2719 Grand Bend Easement Easement (MH 100) - Pumping Station 2
1978 85 Years 1,632 24,473
2720 Grand Bend Easement Easement (MH 102) - Pumping
Station 2 Overflow 1978 85 Years 609 7,826
2721 Grand Bend Municipal Drive Ontario Street North - East End of Road
1980 85 Years 13,365 132,396
2722 Grand Bend Oak Street Queens Avenue - Elmwood
Avenue 1980 85 Years 6,135 63,008
2723 Grand Bend Oak Street Woodward Avenue - Huron Street 1980 85 Years 2,161 22,196
2724 Grand Bend Oak Street Ontario Street North - Queens
Avenue 1980 85 Years 12,270 126,016
2725 Grand Bend Easement Ontario Street North - MH 94A 1980 85 Years 6,414 65,872
2726 Grand Bend Ontario Street
North Government Road - Oak Street 1980 85 Years 16,929 162,316
2727 Grand Bend Ontario Street
North Main Street - Government Road 1980 85 Years 5,305 58,480
2728 Grand Bend Ontario Street
North
Oak Street - Ontario Street (MH
89) 1980 85 Years 6,631 63,580
2729 Grand Bend Ontario Street
North
Ontario Street (MH 89) -
Connecting Link 1980 85 Years 3,667 33,652
2730 Grand Bend Ontario Street
South Lake Road - River Road 1981 85 Years 21,555 216,948
2731 Grand Bend Ontario Street
South
Lake Road - Ontario Street South
(MH 107) 1981 85 Years 30,305 305,016
2732 Grand Bend Orchard Street Lake Road - River Road 1981 85 Years 18,282 184,012
2733 Grand Bend Park Avenue King Street - Centre Street 1980 85 Years 6,414 65,872
2734 Grand Bend Pine Street King Street - Centre Street 1980 85 Years 4,810 49,404
2735 Grand Bend Queens Avenue Main Street - Oak Street 1980 85 Years 20,427 209,788
2736 Grand Bend River Road Ontario Street South - Alberta
Street 1981 85 Years 18,567 186,876
2737 Grand Bend River Road Alberta Street - Pumping Station 3
Overflow 1981 85 Years 580 9,202
2738 Grand Bend River Road Alberta Street - Heaman Drive 1982 85 Years 22,346 289,407
2739 Grand Bend Sauble River Road Gill Road - Sauble River Road
(MH 131) 1981 85 Years 15,921 149,600
2740 Grand Bend Sauble River Road Sauble River Road (MH 131) -
South End of Road 1981 85 Years 5,493 49,404
2743 Grand Bend Shady Lane Lakeside Circle - South End of
Road 1981 85 Years 9,314 87,516
2744 Grand Bend Shoreline Dr.
North Lake Road - North End of Road 1996 85 Years 25,106 95,228
2745 Grand Bend Shoreline Dr.
North Lake Road - Brewster Bv. North 1996 85 Years 82,322 312,248
2746 Grand Bend Walker Street Warwick Avenue - Huron Street 1980 85 Years 13,037 133,892
2747 Grand Bend Warwick Avenue Main Street - Centre Street 1980 85 Years 10,527 108,116
2748 Grand Bend Warwick Avenue Centre Street - Walker Road 1980 85 Years 15,825 162,532
2749 Grand Bend Woodward
Avenue Centre Street - Walker Road 1980 85 Years 18,177 174,284
2750 Grand Bend Woodward
Avenue Main Street - Centre Street 1980 85 Years 8,854 90,932
7294 Grand Bend Erin Pl Hayter Dr to North End 2016 82 Years 194,051 194,051
6835 Grand Bend Gill Rd 1st bridge to West end 2012 81 Years 57,125 165,158
6836 Grand Bend Erin Pl Gill Rd to Erin Pl corner lot 2012 81 Years 26,006 103,820
6837 Grand Bend Erin Pl Erin Pl Corner lot to Hayter Dr 2012 81 Years 20,052 83,626
6838 Grand Bend Hayter Pl Gill Rd to Erin Pl 2012 81 Years 54,172 113,696
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful
Life
(EUL)
Closing
NBV
(Reporting
Year)
Replacement
Cost ($)
7311 Grand Bend Brooklawn Dr Deerfield Rd to Tattersall Lane 2016 85 Years 82,376 82,376
7312 Grand Bend Deerfield Rd Tattersall Lane to Brooklawn Dr 2016 85 Years 113,894 113,894
7313 Grand Bend Easement Main St E to 107M North 2016 85 Years 76,646 76,646
2751 Indian Hills Indian Hills Trail Lakeshore Road - End of Road 1991 85 Years 192,970 874,257
2753 Thedford Adna Street Dumpfries Street - King Street 1979 85 Years 5,795 68,306
2754 Thedford Allen Street West End of Road - King Street 1979 85 Years 62,058 241,364
2755 Thedford Allen Street King Street - Pearl Street 1979 85 Years 3,608 42,530
2756 Thedford Anne Street Lousia Street - Victoria Street 1979 85 Years 13,941 164,322
2757 Thedford Anne Street Royal Street - Victoria Street 1979 85 Years 2,497 29,428
2758 Thedford Cameron Street Victoria Street - Mill Street 1979 85 Years 5,771 68,020
2759 Thedford Coultis Road Ravenswood Line - King Street 1979 85 Years 10,181 120,002
2760 Thedford Deacon Street Mill Street - Third Street 1979 85 Years 2,539 29,929
2761 Thedford Deacon Street Third Street - Fourth Street 1979 85 Years 8,407 99,094
2762 Thedford Dumfries Street Allen Street - Nelson Street 1979 85 Years 11,293 133,104
2763 Thedford Dumfries Street Pherril Street - Adna Street 1979 85 Years 11,220 132,245
2764 Thedford Elizabeth Street Allen Street - Ravenswood Line 1979 85 Years 30,495 359,432
2765 Thedford Franklin Street King Street - Elizabeth Street 1995 85 Years 9,166 36,731
2766 Thedford Golfview Third Street - East End of Road 2000 85 Years 31,527 100,240
2767 Thedford King Street Decker Road - Ontario Street 1979 85 Years 20,296 239,216
2768 Thedford King Street Ontario Street - Main Street 1979 85 Years 6,870 80,980
2769 Thedford King Street Main Street - Franklin Street 1979 85 Years 33,696 397,165
2770 Thedford King Street Franklin Street - Coultis Road 1979 85 Years 2,497 29,428
2771 Thedford Louisa Street Main Street - Cameron Street 1979 85 Years 4,015 47,328
2772 Thedford Main Street King Street - Fourth Street 1979 85 Years 57,284 675,188
2773 Thedford Main Street Fourth Street - 323 Main Street 1979 85 Years 32,876 387,499
2774 Thedford Main Street Thedford Pumping Station 1 - Pearl Street
1979 85 Years 38,015 448,073
2775 Thedford Mill Street Main Street - Cameron Street 1979 85 Years 12,350 145,563
2776 Thedford Nelson Street Dumfries Street - King Street 1979 85 Years 5,388 63,509
2777 Thedford Ontario Street King Street - Victoria Street 1979 85 Years 14,646 172,628
2778 Thedford Pearl Street Allen Street - Ravenswood Line 1979 85 Years 35,105 413,776
2779 Thedford Pearl Street Allen Street - Main Street 1979 85 Years 7,314 86,206
2780 Thedford Ravenswood Line (King St Curve)
226 King Street - Coultis Road 1979 85 Years 13,570 159,954
2781 Thedford Ravenswood Line Coultis Road - Elizabeth Street 1979 85 Years 15,733 185,444
2782 Thedford Ravenswood Line Thedford Pumping Station 2 -
Lagoons Inlet 1979 85 Years 5,090 60,001
2783 Thedford Royal Street Main Street - Anne Street 1979 85 Years 7,350 86,636
2784 Thedford Royal Street Anne Street - South End of Road 1979 85 Years 3,219 37,948
2785 Thedford Sarah Street Elizabeth Street - Pearl Street 1979 85 Years 3,851 45,394
2786 Thedford Second Street Main Street - Deacon Street 1979 85 Years 7,205 84,918
2787 Thedford Sherrard Street Dumfries Street - King Street 1979 85 Years 3,274 38,592
2788 Thedford Sherrard Street King Street - Pearl Street 1979 85 Years 3,256 38,378
Asset
ID COMMUNITY Description Location
Installation
Year
Expected
Useful
Life
(EUL)
Closing
NBV
(Reporting
Year)
Replacement
Cost ($)
2789 Thedford Third Street Main Street - South End of Road 1979 85 Years 17,774 209,502
2790 Thedford Victoria Street Main Street - Ontario Street 1979 85 Years 12,927 152,365
2791 Thedford Thedford Lagoon
Outfall Pipe Thedford Lagoons - Decker Creek 1979 85 Years 50,346 888,474
TOTAL 5,174,692 40,185,336
Appendix D
Detailed Financial Background
Information Used
Table D.1
Lambton Shores 2017 Water Operations Budget
Item 2017 Category
Salary - Public Works including OT $4,262 Staffing
Benefits $1,190 Staffing
Memberships & Subscriptions $1,198 Operations
Training/Conference $4,000 Operations
Utilities $20,000 Hydro/Utilities
Water $1,000 Hydro/Utilities
Hydro $50,000 Hydro/Utilities
OMI Contracted Services $614,174 Operations
LAWSS Contracted Services $108,550 Operations
North Middlesex Contract $9,262 Operations
Contracted Services $90,000 Operations
Engineering/Consulting $50,000 Engineering
Software Lic./Support $12,276 Operations
Insurance $28,323 Administration
Vehicle & Equipment $7,697
Repair &
Maintenance
Equipment Repair/Lic. $15,000
Repair &
Maintenance
Water Purchase $600,000 Water
Office Supplies $9,088 Administration
Materials & Supplies $84,462 Operations
Hydrant Maintenance $10,000
Repair &
Maintenance
General System Maintenance $5,000
Repair &
Maintenance
Travel/Mileage $2,144 Operations
Realty Tax $3,663 Administration
Uncollectable Account $822 Miscellaneous
Service Charge/Interest $867 Interest
Carry Forward – Interest Income $(63,424) -
Administration Allocation $383,235 Administration
SUB-TOTAL $2,052,789
Interest on long-term debt $134,634
TOTAL 2017 $2,187,423
Table D.2
Summary of Water Works Related Debt
Loan No. Debenture
Date Maturity Date
Interest
Rate (%)
Balance
Dec./161
OCWA 1998 2017 Variable $69,700
9140574 August 2006 February 2021 2.37 $1,689,493
DEBENTURE April 2009 October 2023 4.75 $1,730,918
DEBENTURE April 2013 October 2027 3.17 $457,251
Note: 1. Approximate end of year value
Table D.3
Capital Construction Plan 2017 to 2028
Year Proposed Works Cost
Allowance
2017 Meter Changeout
Watermains MacHenry St. – Broadway to Morris
Related Road Replacements
LAWS System
Hwy 21 Chamber Upgrades
Thedford Booster Station Upgrades
Leak Detection Study
Tower/reservoir maintenance
BOS-NV Water Tower Radio
Water Hydrant Identification
$72,000
$650,293
$169,950
$45368
$30,000
$75,000
$40,000
$100,000
$35,000
$50,000
2017 Total $1,267,611
2018 Meter Changeout
Watermains King St. E. – CL Project
Watermains Albert St. (3648)
Watermains Maple St. (3714)
Watermains Auto Flushers
Related Road Replacements
LAWSS System Capital
Infrastructure Renewal
Leak Detection Study
Northville Booster Station Roof
$85,000
$225,000
$180,000
$170,000
$25,000
$175,049
$46,729
$165,000
$40,000
$50,000
2018 Total $1,161,778
2019 Meter Changeout
Watermains Main St. S. – King to Philrobden (3709, 3711, 3712)
Road Related Replacements
LAWSS System Capital
Infrastructure Renewal
$86,700
$640,000
$180,300
$48,131
$65,000
2019 Total $1,020,131
2020 Meter Changeout
Watermains – Sherwood
Road Related Replacements
LAWSS System Capital
Infrastructure Renewal
$88,500
$50,000
$185,709
$49,575
$165,000
2020 Total $538,784
2021 Meter Changeout
Watermains Retirement Loop
Road Related Replacements
LAWSS System Capital
Infrastructure Renewal
Thedford Reservoir Maintenance
$90,000
$261,718
$191,280
$51,062
$65,000
$250,000
2021 Total $909,060
Year Proposed Works Cost
Allowance
2022 Meter Changeout
Watermains – Service Saddles on Townsend Line
Watermains – Hubbard Line (3675)
Road Related Replacements
LAWSS System Capital
Infrastructure Renewal
$92,000
$100,000
$82,000
$197,019
$52,594
$165,000
2022 Total $688,613
2023 Meter Changeout
Road Related Replacements
LAWSS System Capital
Infrastructure Renewal
$94,000
$202,929
$54,172
$165,000
2023 Total $516,101
2024 Meter Changeout
Watermains – Broadway St. (3659, 3660, 3764, 3765)
Road Related Replacements
LAWSS System Capital
Infrastructure Renewal
Arkona Tower Maintenance
$96,000
$835,000
$209,017
$55,797
$165,000
$150,000
2024 Total $1,510,814
2025 Meter Changeout
Road Related Replacements
LAWSS System Capital
Infrastructure Renewal
$98,000
$215,288
$57,471
$165,000
2025 Total $535,759
2026 Meter Changeout
Road Related Replacements
LAWSS System Capital
Infrastructure Renewal
$100,000
$221,746
$59,195
$165,000
2026 Total $545,941
2027 Meter Changeout
LAWSS System Capital
Northville Tower Maintenance
$102,000
$60,971
$150,000
2027 Total $312,971
2028 Meter Changeout
Watermains – Broadway (3668)
LAWS System Capital
$105,000
$100,000
$62,800
2028 Total $267,800
Total $9,275,272
Note the values in the table include inflation based on 2% per year
Table D.4
Lambton Shores 2017 Wastewater Operations Budget
Item 2017 Category
Salary - Public Works including OT $ 2,301 Staffing
Benefits $ 533 Staffing
Utilities $ 10,000 Hydro/Utilities
Water $ 4,500 Hydro/Utilities
Hydro $ 170,000 Hydro/Utilities
Gas $ 4,500 Hydro/Utilities
CH2M Contracted Services $ 557,266 Operations
Contracted Services $ 30,844 Operations
Engineering/Consulting $ 15,300 Engineering
Insurance $ 29,761 Administrative
Vehicle & Equipment $ 5,944 Repair & Maintenance
GBA Sewer Infrastructure MTC. $ 233,155 Operations
General System Maintenance $ 42,800 Repair & Maintenance
Administration Allocation $ 266,870 Administrative
Realty Tax $ 48,144 Administrative
SUB-TOTAL $ 1,421,918
Interest on long-term debt $ 22,942
TOTAL 2017 $ 1,444,860
Table D.5
2017 to 2028 Wastewater Capital Program
Year Proposed Works Cost
Allowance
2017 Road Related Replacements $33,000
GB - Alberta St PS $167,000
GB - PS 4 Green Acres Wet Well $128,200
GB - PS 1 Beach SPS $224,000
GB - Morenz Lane PS $123,900
TH - Main St PS $196,700
TH - Main Lift $81,300
Thedford Lagoon reconstruction $11,000
Mollard Line Forcemain $117,000
2017 Total $1,082,100
2018 Road Related Replacements $33,000
FO - Main Lift PS Grinder Pump $70,000
FO - Main Lift PS Process Control $22,000
FO - STP Structure for by-pass valve chamber $10,000
Thedford Lagoon reconstruction $150,000
AR - Anne Street PS Dialer $10,000
Mollard Line Forcemain $339,471
South Bosanquet Trunk Sewer (Eng.) $35,000
2018 Total $669,471
2019 Road Related Replacements $33,000
ARK - STP Sand Filtration System $20,000
ARK- Clarifier Cover $100,000
FO - STP New Filter Installation $250,000
River Road Sanitary Sewer Upgrades $250,000
FO - Main St. S - CL $150,000
2019 Total $803,000
2020 Road Related Replacements $33,990
ARK - STP Sand Filtration System $250,000
Indian Hills PS - Electrical Panel, Upgrades $75,000
FO - STP Process Equipment $250,000
FO – Flow Meter Channel $10,000
2020 Total $618,990
2021 Road Related Replacements $35,010
2021 Total $35,010
2022 Road Related Replacements $36,060
2022 Total $36,060
2023 Road Related Replacements $37,142
FO - Main Lift PS Rehab $200,000
Year Proposed Works Cost
Allowance
2023 Total $237,142
2024 Road Related Replacements $38,256
2024 Total $38,256
2025 Road Related Replacements $39,404
Indian Hills STP - Rehab $200,000
2025 Total $239,404
2026 Road Related Replacements $40,586
Arkona STP - Rehab $650,000
2026 Total $690,586
2027 Road Related Replacements $41,803
2027 Total $41,803
2028 Road Related Replacements $43,058
Forest STP - Rehab $1,750,000
2028 Total $1,793,058
TOTAL $6,284,880