Published July 16, 2025

Word Count 25383 words

Reading Time 120 min read

Body: Council Type: Agenda Meeting: Regular Date: July 16, 2025 Collection: Council Agendas Municipality: Frontenac County

[View Document (PDF)](/docs/frontenac-county/Published Agendas/Regular Council/2025/Regular Council - 16 Jul 2025 - Agenda.pdf)

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Frontenac County Council Meeting Wednesday, July 16, 2025 – 9:00 a.m. County of Frontenac Administration Building, 2069 Battersea Road, Glenburnie, ON Council will resolve into Closed Meeting and will reconvene as regular Council at 9:30 a.m. https://youtube.com/live/VOi_YK5_pJE?feature=share

Agenda Page Call to Order We begin this gathering by acknowledging and celebrating these traditional lands as a gathering place of the first peoples and their ancestors who are entrusted to care for mother earth since time immemorial. We do so respecting both the land and the Indigenous People who continue to walk with us through this world. Today, the County is committed to working with Indigenous peoples and all residents to pursue a united path of reconciliation. Roll Call Closed Session a) Move into closed session Resolved That Council resolve itself into Committee of the Whole closed session as authorized under Section 239 of The Municipal Act, to consider:

Adoption of Closed Minutes of Meetings held May 21, 2025
Personal matters about an identifiable individual, including municipal or local board employees - as it relates to the Performance Appraisal of the Chief Administrative Officer
Labour relations or employee negotiations - As it relates to negotiations with CUPE109
A proposed or pending acquisition or disposition of land by the municipality or local board - as it relates to the acquisition of land for the K&P Trail Return to Council Resolved That Council rise from Committee of the Whole closed session with/without reporting

Page Approval of Addendum Disclosure of Pecuniary Interest and General Nature Thereof

8 - 16

Adoption of Minutes a) Minutes of Meeting held June 18, 2025 Resolved That the minutes of the regular Council meeting held June 18, 2025 be adopted. Minutes of Meeting held June 18, 2025

17 - 18

Delegations and/or Presentations a) Dr. Terri-Lynn Brennan, Executive Director of LodgePole Arts, will provide County Council with a presentation on its planned 2025 National Indigenous Presenters Gathering - The Art of Visiting in October. LodgePole Official Requst to Frontenac County Council July 2025 Proclamations a) Open Farms September 5, 6 and 7, 2025 Whereas the County of Frontenac recognizes the importance of agriculture in the region; and, Whereas Frontenac County believes a strong agricultural economy is essential for enduring communities, for the health of our residents, and to establish a strong community in support of food security for our citizens as well as our businesses, and organizations; and, Whereas Frontenac County has a vision of a strong agriculture community that is rooted in the character of Frontenac and its residents: welcoming, natural, healthy, clean, tranquil, entrepreneurial, and rural by choice and conviction; and Whereas the County of Frontenac is committed to supporting agriculture to grow businesses, attract more visitors and expand the tax base; Now Therefore Be It Resolved That the Council of the Corporation of the County of Frontenac hereby declares September 5, 6 and 7, 2025, as Open Farms in Frontenac County, and reminds individuals of the importance of this celebration which supports local agriculture and food businesses in our communities And Further That the County encourages all residents to support local farms and food businesses by participating.

Page 2 of 116

Page

Move into Committee of the Whole a) That Council adjourn and meet as Committee of the Whole Council, with the Deputy Warden in the Chair.

19 - 30

Briefings a) Mr. Kevin Farrell, Chief Administrative Officer, will provide Council with his monthly CAO briefing. CAO Monthly Report Unfinished Business Consent Reports from the Chief Administrative Officer Committee of Management of Fairmount Home a) Move into Committee of Management of Fairmount Home That Committee of the Whole Council adjourn and meet as Committee of Management of Fairmount Home, with the Deputy Warden in the Chair.

31 - 32

2025-061 Fairmount Home Q2 Quarterly Update Report This report is for information purposes. Q2 Quarterly Update Report

Return to Committee of the Whole Council That the Committee of Management of Fairmount Home adjourn and revert back to Committee of the Whole Council.

Recommend Reports from the Chief Administrative Officer a) Consultant Briefing: Lori Huber, CPA, CA, Licensed Public Accountant, Auditor, KPMG will brief the Committee of the Whole with respect to the 2024 audited financial statements. Please Note: The information being presented, which the County does not have control over, is not in an accessible format but can be provided upon request. 33 - 83

2025-064 Corporate Services 2024 County of Frontenac Audited Financial Statements Recommendation:

Page 3 of 116

Page Be It ResolvedThat the Council of the County of Frontenac receive the Corporate Services - 2024 Audited Financial Statements report; And FurtherThat the Council of the County of Frontenac approve the 2024 Audited Financial Statements of the Corporation of the County of Frontenac. And Finally That the Council of the County of Frontenac approve the transfer of the year-end surplus of $706,475 to the Stabilization Reserve. Appendix A - 2024 Audited Financial Statements 2024 County of Frontenac Audited Financial Statements 84 - 86

2025-057 Emergency and Transportation Services Retain Ambulances Beyond Normal Service Life as Spare Vehicles Recommendation: Be it Resolved That Council approve Frontenac Paramedics retaining two ambulances beyond their normal service life cycle to help address the shortage of spare ambulances Retain Ambulances Beyond Normal Service Life as Spare Vehicles

87 - 89

2025-058 Corporate Services Authorization to enter into an Agreement with StoneShare Inc Recommendation: Be it Resolved That Council authorize staff to draw up to a maximum of $12,000 from the Stabilization Reserve to implement City Connections Agenda and Meeting Management Solution; And Further That the Warden and Clerk be authorized to enter into an agreement with StoneShare Inc. for its City Connections Agenda and Meeting Management Solution. Authorization to enter into an Agreement with StoneShare Inc

90 - 91

92 - 105

Information Reports from the Chief Administrative Officer a) 2025-059 K&P Trail Acquisition Update regarding the MVCA K&P Trail Acquisition Update regarding the MVCA K&P Trail b)

2025-060

Page 4 of 116

Page Corporate Services Rural and Southern Frontenac Community Services First Quarter Transportation Report Rural and Southern Frontenac Community Services First Quarter Transportation Report Appendix A RFCS Q1 2025 Appendix A RFCS Q1 2025 Accessible Appendix B SFCS Q1 2025 Appendix B SFCS Q1 2025 Accessible 106 - 111

2025-065 Corporate Services 2024 Reserve and Reserve Funds 2024 Reserve and Reserve Funds

Reports from Advisory Committees of County Council Return to Council a) That Council revert from Committee of the Whole Council, to Council.

Adoption of the Report of the Committee of the Whole Council a) That the report of the Committee of the Whole Council be adopted and that the necessary actions or by-laws be enacted. Motions, Notice of Which has Been Given Giving Notice of Motion Communications That Council consent to the following communications of interest to Council listed below be received and filed: a) From the Municipality of Port Hope regarding a Resolution on Bill 5 Protecting Ontario by Unleashing Our Economy Act 2025 [Distributed to Members of County Council June 20, 2025] b)

From the Town of Bracebridge regarding a Resolution on Road Salt Usage [Distributed to Members of County Council June 20, 2025]

From the Town of Bradford West Gwillimbury regarding a Resolution on Advocacy for Increased Income Support Thresholds for Canadian Veterans

Page 5 of 116

Page [Distributed to Members of County Council June 20, 2025] d)

From the Township of McNab regarding a Resolution on Bill 5 Protecting Ontario by Unleashing Our Economy Act, 2025 [Distributed to Members of County Council June 20, 2025]

From Senator Robert Black regarding the Senates Report on Soil Health and pointing out soil at risk [Distributed to Members of County Council June 27, 2025]

From the County of Northumberland regarding a Resolution of Support for the Procurement and Advocacy for Trade Agreement Exemptions [Distributed to Members of County Council June 27, 2025]

From the County of Prince Edward regarding a Resolution on Bill 5 Protecting Ontario by Unleashing Our Economy Act [Distributed to Members of County Council June 27, 2025]

From the Town of Prescott regarding a Resolution regarding its position on the Strong Mayors Powers [Distributed to Members of County Council June 27, 2025]

From the Town of Renfrew regarding a Resolution of Opposition to Strong Mayor Powers [Distributed to Members of County Council June 27, 2025]

From the Town of Rideau Lakes regarding a Resolution concerning the Strong Mayor Powers [Distributed to Members of County Council June 27, 2025]

From the Township of McNab Braeside regarding a Resolution on Strong Mayor Powers [Distributed to Members of County Council June 27, 2025]

From the Town of Cobourg regarding a Resolution concerning Bill 5 and its Impact on the Local Food System and Environment [Distributed to Members of County Council July 4, 2025]

Other Business By-Laws – General By-laws and Confirmatory By-law a) First and Second Reading Resolved That leave be given the mover to introduce by-laws a) through d) that have been circulated to all Members of County Council and that by-laws a) through d) be read a first and second time. b)

Third Reading Resolved That by-laws a) through d) be read a third time, signed, sealed and finally passed. By-Laws

Page 6 of 116

Page 112

To Authorize Warden and Clerk to enter into an agreement with the StoneShare Inc the implementation of a Meeting Management platform [Proposed By-law No. 2025-026] To Authorize Warden and Clerk to enter into an agreement with the StoneShare Inc the implementation of a Meeting Management platform

113

To authorize the execution of an Agreement with the Canadian Union of Public Employees, Local 109 [Proposed By-law No. 2025-027] To authorize the execution of an Agreement with the Canadian Union of Public Employees, Local 109

114

To authorize the Warden and Clerk to execute an Agreement of Purchase and Sale for lands legally described as Part of PT LT 11 CON 10 Palmerston PT 1 13R10926, Township of North Frontenac, being part of PIN 36211-0131 (LT) [Proposed By-law No. 2025-028] To authorize the Warden and Clerk to execute an Agreement of Purchase and Sale for lands legally described as Part of PT LT 11 CON 10 Palmerston PT 1 13R10926, Township of North Frontenac, being part of PIN 36211-0131 (LT)

115 - 116

To confirm all actions and proceedings of County Council on July 16, 2025 [Proposed By-law No. 2025-029] To confirm all actions and proceedings of County Council on July 16, 2025

Adjournment

Page 7 of 116

Minutes of the Regular Meeting of Council June 18, 2025 A regular meeting of the Council of the County of Frontenac was held in the Council Chamber of the County Administration Building, 2069 Battersea Road, Glenburnie on Wednesday, June 18, 2025 at 9:30 a.m. Roll Call Present:

Warden Gerry Lichty, Deputy Warden Bill Saunders, Councillors Fred Fowler, Nicki Gowdy, Judy GreenwoodSpeers, Ray Leonard, Fran Smith, and Ron Vandewal

Also Present:

County: Richard Allen, Manager of Economic Development Jannette Amini, Manager of Legislative Services/Clerk Susan Brant, Administrator-Fairmount Home Kristy Elderhorst, Manager of GIS Kevin Farrell, Chief Administrative Officer/Deputy Clerk Amy Freeburn, Executive Assistant to the CAO Joe Gallivan, Director of Planning and Economic Development Barb McCulloch, Director of Human Resources Phil Piasetzki, Acting Treasurer Dean Popov, Deputy Chief of Operations Sara Saunders, Manager of Environmental Services

Call to Order We begin this gathering by acknowledging and celebrating these traditional lands as a gathering place of the first peoples and their ancestors who are entrusted to care for mother earth since time immemorial. We do so respecting both the land and the Indigenous People who continue to walk with us through this world. Today, the County is committed to working with Indigenous peoples and all residents to pursue a united path of reconciliation. Closed Session Approval of Addendum

Page 8 of Minutes of Meeting held June 18,116 2025

Disclosure of Pecuniary Interest and General Nature Thereof Prior to consideration of Motion #132-25, being Report 2025-054, Approval of Expense Reimbursement for Ongoing Transition of the South East Health Unit Councillor Greenwood-Speers declared a pecuniary interest as she would be paid for the Committee work and travel for the SEHU. Adoption of Minutes Minutes of Meeting held May 21, 2025 Motion #: 125-25

Moved By: Seconded By:

Deputy Warden Saunders Councillor Gowdy

Resolved That the minutes of the regular Council meeting held May 21, 2025 be adopted. Carried Delegations and/or Presentations Proclamations a)

National Indigenous Peoples Day June 21, 2025 Motion #: 126-25 Moved By: Councillor Greenwood-Speers Seconded By: Councillor Smith Whereas the Constitution of Canada recognizes the existing rights of the Indigenous peoples of Canada; and, Whereas in the Constitution of Canada includes the indigenous peoples of Canada; and, Whereas the Indigenous peoples of Canada have made and continue to make valuable contributions to Canadian society and it is considered appropriate that there be, in each year, a day to mark and celebrate these contributions and to recognize the different cultures of the Indigenous peoples of Canada; and, Whereas many Indigenous peoples celebrate the summer solstice, which has an important symbolism within their cultures; Therefore Be It Resolved That the Council of the County of Frontenac hereby proclaims June 21, 2025, as “National Indigenous Peoples Day” in Frontenac County. Carried

Regular Meeting of Council Minutes June 18, 2025

Page 9 of Minutes of Meeting held June 18,116 2025

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Move into Committee of the Whole Motion #: 127-25

Moved By: Seconded By:

Councillor Vandewal Councillor Fowler

That Council adjourn and meet as Committee of the Whole Council, with the Deputy Warden in the Chair. Carried Briefings a)

Mr. Kevin Farrell, Chief Administrative Officer, provided Council with his monthly CAO briefing. Unfinished Business Consent Reports from the Chief Administrative Officer Committee of Management of Fairmount Home

Move into Committee of Management of Fairmount Home

Motion #: 128-25

Moved By: Seconded By:

Councillor Leonard Councillor Gowdy

That Committee of the Whole Council adjourn and meet as Committee of Management of Fairmount Home, with the Deputy Warden in the Chair. Carried b)

2025-051 Fairmount Home Replacement of a Diesel Fuel Tank for the 250KW Diesel Generator Motion #: 129-25 Moved By: Councillor Greenwood-Speers Seconded By: Warden Lichty Be It Resolved That County Council authorize Fairmount Home to complete the replacement of a diesel fuel tank for the 250KW diesel generator with funds from the Joint Fairmount Home Capital Replacement Reserve. Carried

Regular Meeting of Council Minutes June 18, 2025

Page 1018, of 2025 116 Minutes of Meeting held June

Page 3 of 9

Return to Committee of the Whole Council

Motion #: 130-25

Moved By: Seconded By:

Councillor Smith Councillor Vandewal

That the Committee of Management of Fairmount Home adjourn and revert back to Committee of the Whole Council. Carried Recommend Reports from the Chief Administrative Officer a)

2025-053 Frontenac Paramedics Joint Fire and Paramedic Station at Taylor Kidd Boulevard and Demers Avenue Motion #: 131-25 Moved By: Councillor Fowler Seconded By: Councillor Leonard Be it Resolved That Council authorize the Warden and Clerk to enter into agreements with the City of Kingston as it relates to the construction of a joint Paramedic and Fire Station to be located at 495 Taylor Kidd Boulevard, And Further That staff be directed to provide a subsequent report to Council outlining detailed plans and financial implications as more information is obtained. Carried Councillor Greenwood-Speers declared a Pecuniary Interest regarding motion #132-25 being clause b) of the Recommend Reports from the Chief Administrative Officer as she would be paid for Committee work and travel for SEHU. She removed herself from the discussion. b)

2025-054 Corporate Services Approval of Expense Reimbursement for Ongoing Transition of the South East Health Unit Motion #: 132-25 Moved By: Councillor Gowdy Seconded By: Councillor Fowler Be It Resolved That staff be directed to continue discussions with the South East Public Health Unit (SEHU) to cover the mileage and per diem costs incurred through attendance at both the Finance and Governance Committees of the SEHU. Carried as Amended (See motion to Amend below which was Carried)

Regular Meeting of Council Minutes June 18, 2025

Page 1118, of 2025 116 Minutes of Meeting held June

Page 4 of 9

Motion to Amend Motion #: 132-25

Moved By: Seconded By:

Warden Lichty Councillor Smith

Be It Resolved That the motion be amended by deleting the second resolve clause, that being: “And Further That should the SEHU not cover these costs, Council authorize that these costs be covered by the County” Carried c)

2025-056 Office of the Chief Administrative Officer Frontenac Municipal Services Corporation Shareholder Agreement Motion #: 133-25 Moved By: Councillor Smith Seconded By: Warden Lichty Be It Resolved That the Council of the County of Frontenac receive the report regarding the Frontenac Municipal Services Corporation Shareholder Agreement attached to this report as Appendix A; And Further That the Warden and Clerk be authorized to sign the Shareholder Agreement on behalf of the County. Carried (7:1) (See Recorded Vote) A Recorded Vote was requested by Councillor Greenwood-Speers Yeas: Councillor Fowler, Councillor Gowdy, Councillor Leonard, Warden Lichty, Deputy Warden Saunders, Councillor Smith and Councillor Vandewal (7) Nays: Councillor Greenwood-Speers (1) Information Reports from the Chief Administrative Officer a) b)

2025-052 Corporate Services 2025 First Quarter Financial Summary and Outlook 2025-055 Office of the CAO 2024 Key Performance Indicators (KPIs) and Balanced Scorecard Update

Regular Meeting of Council Minutes June 18, 2025

Page 1218, of 2025 116 Minutes of Meeting held June

Page 5 of 9

Reports from Advisory Committees of County Council a)

Report of the Planning and Economic Development Advisory Committee

Motion #: 134-25

Moved By: Seconded By:

Councillor Vandewal Councillor Fowler

Report of the Planning and Economic Development Advisory Committee That the Report received from the Planning and Economic Development Advisory Committee be received and adopted. Report of the Planning and Economic Development Advisory Committee The Planning and Economic Development Advisory Committee reports and recommends as follows: 1.

2025-036 Municipal Accommodation Tax Feasibility Be It Resolved That County Council direct staff to explore the feasibility of a municipal accommodation tax in Frontenac County; And Further That up to $6,000 be allocated from the Community Development Reserve to assist with facilitation and engagement costs for the feasibility review. Carried Return to Council

Motion #: 135-25

Moved By: Seconded By:

Councillor Leonard Councillor Gowdy

That Council revert from Committee of the Whole Council, to Council. Carried Adoption of the Report of the Committee of the Whole Council Motion #: 136-25

Moved By: Seconded By:

Greenwood-Speers Councillor Smith

That the report of the Committee of the Whole Council be adopted and that the necessary actions or by-laws be enacted. Carried Motions, Notice of Which has Been Given

Regular Meeting of Council Minutes June 18, 2025

Page 1318, of 2025 116 Minutes of Meeting held June

Page 6 of 9

Giving Notice of Motion Communications That Council consent to the following communications of interest to Council listed below be received and filed: a) b) c) d) e) f) g) h) i) j) k) l) m) n)

From Kevin Farrell, CAO providing Council with follow up information regarding Investment Report [Distributed to Members of County Council May 23, 2025] From the EOWC regarding correspondence on Strengthening Eastern Ontario Through Sustainable Investment in Higher Education [Distributed to Members of County Council May 23, 2025] From the Municipality of Assiginack regarding a Resolution opposing the Strong Mayor Powers [Distributed to Members of County Council May 23, 2025] From the South East Health Unit providing Council with information regarding its budget [Distributed to Members of County Council May 23, 2025] From the Town of LaSalle regarding a Resolution concerning Ontario Works Rates [Distributed to Members of County Council May 23, 2025] From the Town of LaSalle regarding a Resolution concerning Ontario Works Rates [Distributed to Members of County Council May 23, 2025] Presentation by Dr. Morrison to County Council FLA OHT - Frontenac County May 2025 [Distributed to Members of County Council May 23, 2025] Presentation to County Council by Dr. Morrison Executive Summary_FLA PCAT Proposal, May 2 2025[75] [Distributed to Members of County Council May 23, 2025] From Bruce County regarding a Resolution on a Municipal Response to Tariffs [Distributed to Members of County Council May 30, 2025] From the Municipality of Grey Highlands regarding a Resolution on a Municipal Response to Tariffs [Distributed to Members of County Council May 30, 2025] From the Township of Archipelago regarding a Resolution to Protect Ontario by Unleashing our Economy Act, 2025 [Distributed to Members of County Council May 30, 2025] From the City of Woodstock regarding a Resolution on Bill 5 Protecting Ontario by Unleashing Our Economy Act 2025 [Distributed to Members of County Council June 6, 2025] From the County of Norfolk regarding a Resolution opposing Strong Mayor Powers [Distributed to Members of County Council June 6, 2025] From the EOWC providing its June 2025 Newsletter

Regular Meeting of Council Minutes June 18, 2025

Page 1418, of 2025 116 Minutes of Meeting held June

Page 7 of 9

o) p) q) r)

[Distributed to Members of County Council June 6, 2025] From the Township of Whitewater Region regarding a Resolution opposing the Strong Mayor Powers [Distributed to Members of County Council June 6, 2025] From the Town of LaSalle regarding a Resolution on Bill 5 Protect Ontario by Unleashing our Economy Act [Distributed to Members of County Council June 13, 2025] From the Township of Georgian Bay regarding a Resolution on the Floating Accommodations Position Paper [Distributed to Members of County Council June 13, 2025] From the Township of McGarry regarding a Resolution on Canadian Sovereignty and United States [Distributed to Members of County Council June 13, 2025] Other Business By-Laws – General By-laws and Confirmatory By-law

First and Second Reading

Motion #: 137-25

Moved By: Seconded By:

Councillor Vandewal Councillor Fowler

Resolved That leave be given the mover to introduce by-laws a) through d) that have been circulated to all Members of County Council and that by-laws a) through d) be read a first and second time. Carried b)

Third Reading

Motion #: 138-25

Moved By: Seconded By:

Councillor Vandewal Councillor Fowler

Resolved That by-laws a) through d) be read a third time, signed, sealed and finally passed. Carried By-Laws a)

To adopt an Accountability and Transparency Policy for the County of Frontenac [Proposed By-law No. 2025-022]

To authorize the Warden and Clerk to enter into agreements with the City of Kingston as it relates to the construction of a joint Paramedic and Fire

Regular Meeting of Council Minutes June 18, 2025

Page 1518, of 2025 116 Minutes of Meeting held June

Page 8 of 9

Station to be located at 495 Taylor Kidd Boulevard. [Proposed By-law No. 2025-023] c)

To authorize the Warden and Clerk to enter into a shareholder agreement with the Townships of North, Central, and South Frontenac and Frontenac Islands for the management and operation of the Frontenac Municipal Services Corporation [Proposed By-law No. 2025-024]

To confirm all actions and proceedings of County Council on June 18, 2025 [Proposed By-law No. 2025-025] Adjournment

Motion #: 139-25

Moved By: Seconded By:

Councillor Leonard Deputy Warden Saunders

That the meeting hereby adjourn at 10:21 a.m. Carried

Gerry Lichty, Warden

Regular Meeting of Council Minutes June 18, 2025

Page 1618, of 2025 116 Minutes of Meeting held June

Jannette Amini, Clerk

Page 9 of 9

July 1, 2025

Warden Lichty & Frontenac County Council 2069 Battersea Road Glenburnie, ON K0H 1S0 RE:

Partnership Request for The Art of Visiting 2025 (to be offered in association with the PowerPoint presentation shown at the July 16th, 2025 Frontenac County Council Meeting)

Dear Warden Lichty and members of Frontenac County Council, First let me introduce you to Wolfe Island’s LodgePole Arts Alliance (LPAA). We are a charitable not-for-profit organization whose mandate is to build an Indigenous owned, operated, programmed, and animated land-based cultural studio complex on the eastern edge of the Dish with One Spoon territories (Frontenac biosphere). This conceptual space will be inclusive, grounded in Eastern Woodland (Onkwe’honwe [Haudenosaunee] and Anishinaabe) cultural practices, knowledge and teachings, performances, exhibitions, and celebrations. This Indigenous-focused space will be the first of its kind in Canada on nonFirst Nation’s treaty/territory lands. While we keep searching for an appropriate piece of land on which to build our studio complex, we maintain daily operations as an Arts Service Organization and prioritize the presentation and promotion of Indigenous artists and creatives from across Canada. To this end, we began hosting an annual Indigenous Presenters Gathering in October 2024 at the Hotel Wolfe Island to great success. A success that prompted much encouragement from the national Indigenous arts sector to make the event an annual occurrence. It is through this initiative that we reach out to you to partner with us in presenting the opening night’s Kaswentha dinner. A dinner that honors the original intentions of the 1613 Two Row Wampum Treaty, the first treaty made between Indigenous (Mohawk) and non-Indigenous (Dutch) treaty partners in North America. It is an opportunity to share in the bounty around us through friendship, respect and peace, while acknowledging the sovereignty of each community for time immemorial. We therefore make this formal request to all of you, Warden Lichty and Frontenac County Council to: Approve a one-time $5,000 County Partnership to co-present the Kaswentha Dinner—the www.lodgepolearts.ca K0H 2Y0

Page 17 of 116 Dr. Terri-Lynn Brennan , Executive Director of LodgePole Arts, will prov…

1237 Road 96, Wolfe Island, Ontario,

signature opening event of LPAA’s Art of Visiting 2025 Gathering on Monday, October 6—to advance Council’s goals for cultural tourism, Indigenous-settler reconciliation, and regional economic development. Please reach out at any time with questions or further ideas on how we can continue our partnership beyond the annual Art of Visiting Gathering, or to ask for more details about this upcoming event, or other events that we promote across the region throughout the calendar year. Sincerely, in peace,

Harmony Johnson-Harder LPAA Council Chair

Terri-Lynn Brennan Executive Director

Copy: Richard Allen, Manager of Economic Development, County of Frontenac

www.lodgepolearts.ca K0H 2Y0

Page 18 of 116 Dr. Terri-Lynn Brennan , Executive Director of LodgePole Arts, will prov…

1237 Road 96, Wolfe Island, Ontario,

July 16, 2025 Report 2025-07

Page 19 of 116 Officer, will provide Council w… Mr. Kevin Farrell , Chief Administrative

Administrative Report

Page 20 of 116 Officer, will provide Council w… Mr. Kevin Farrell , Chief Administrative

CAO Schedule Highlights – July 2025 • Senior Leadership Team Meeting – July 2nd • StrategyCorp CAO Interview – July 3rd • EOWC MCI Knowledge Exchange – July 3rd • Healthcare in Community Review – July 7th • Technical Committee Meeting – July 8th • Communal Services Meeting – July 8th • EOLC Infrastructure Committee – July 8th • MTO Partnership Meeting – July 9th • New Hire Orientation – July 14th • Emergency Management – July 15th

• EOLC Meeting – July 15th • Public Health Meeting – July 15th • Frontenac County Council – July 16th • Old House Staff Meeting – June 17th • EOWC Meeting – July 18th • Business Retreat Networking – July 22nd • Monthly Home Review – July 22nd • Library Board Bus Tour – July 23rd • OPSEU Bargaining – July 22 – 24th

Page 21 of 116 Officer, will provide Council w… Mr. Kevin Farrell , Chief Administrative

Human Resources Update – Key Activity Recruitment • 223 postings as of July 7th • Ongoing recruitment in all areas for Fairmount • Recruitment for up to 30 part-time paramedics Labour Relations • CUPE 2290 – interest arbitration evening date – November 19th • OPSEU 462 – bargaining will commence July 22nd – 24th • CUPE 109 – members ratified the CA on July 7th • 5 ongoing investigations • 2 mediations / arbitrations Miscellaneous • Business planning and budget • Succession planning update meeting • Bargaining preparation and research

Page 22 of 116 Officer, will provide Council w… Mr. Kevin Farrell , Chief Administrative

Fairmount Home Kick Off the Summer

Page 23 of 116 Officer, will provide Council w… Mr. Kevin Farrell , Chief Administrative

Frontenac Paramedics • Trevor, Scott, and Julie celebrating Scott’s final shift as an ACP student. • The Community Paramedic Program is welcoming a new Remote Patient Monitoring clerk this month, as Denielle goes to school to become a Paramedic. • In partnership with Public Health, Community Paramedics are able to administer rabies vaccine in the community. This saves valuable Emergency Department time and helps patients get the care they need in their homes. • Half of the newly hired Paramedics have completed orientation. The other half are nearly done.

Page 24 of 116 Officer, will provide Council w… Mr. Kevin Farrell , Chief Administrative

Communications update

Page 25 of 116 Officer, will provide Council w… Mr. Kevin Farrell , Chief Administrative

Planning Services Update Community Planning Permit System – Waterfront Development State of the Waterfront” survey still available on Engage Frontenac: engagefrontenac.ca/community-planning-permit-system

Public information sessions planned for over the summer: • North Frontenac – August 16 • Central Frontenac – August 14 • South Frontenac – August 21 • Frontenac Islands – date to be determined

Page 26 of 116 Officer, will provide Council w… Mr. Kevin Farrell , Chief Administrative

Canadian Planning Conference (Toronto) - July 8-10 Communal Services

Page 27 of 116 Officer, will provide Council w… Mr. Kevin Farrell , Chief Administrative

Planning Applications – Townships (June) • Applications were at a normal level for June. • Approximately 40% of the applications received and processed continue to be consents that are approved through delegated authority.

Page 28 of 116 Officer, will provide Council w… Mr. Kevin Farrell , Chief Administrative

Economic Development Healthcare in Our Community • • •

Implementation Work is Ongoing NEST* Program Now Available for Prospective Frontenac Doctors Community Working Group - Call out to the community

Provincial Funders Forum

Thursday, July 17, 10:00am – 12:00pm – Portsmouth Olympic Harbour

Business Networking

Tuesday, June 22, 8:30-10:30am – Lehlewa Lakeside Retreat, Sharbot Lake

Frontenac Business Retreat

Save the date – Tuesday, October 21 – RKY Camp

Page 29 of 116 Officer, will provide Council w… Mr. Kevin Farrell , Chief Administrative

K&P Trail User Survey The County is currently in the process of conducting two trail surveys:

To gather insights from people who use the K&P trail.
To gather insights from businesses located on or near Trails in Frontenac County. This work has been led by Jenna Norman, our Community Development Summer Intern who has been working tirelessly to share the survey online and in person. As of July 9, 168 survey responses have been gathered from Trail users.

Page 30 of 116 Officer, will provide Council w… Mr. Kevin Farrell , Chief Administrative

K&P Trail Upcoming Events • Kick & Push Century Ride (July 20) 2025 Maintenance Completed • Grading and Compaction between Godfrey & Sharbot Lake • Dust Suppression between Verona & Clarendon Station • Brushing & Mowing between Orser Road & Snow Road Station Bridge Redecking by Frontenac ATV Club • Robertsville • Mississippi Station

Kick & Push Century Ride

Bridge Redecking

Report 2025-061 Information Report to Council To:

Warden and Members of County Council

From:

Kevin Farrell, Chief Administrative Officer

Prepared by:

Susan Brant, Administrator

Date of meeting:

July 16, 2025

Re:

Fairmount Home – Q2 Quarterly Update Report

Recommendation This report is for information purposes only. Background The following information is an update regarding the activities at Fairmount Home (“Fairmount”) from April 1, 2025 to June 30, 2025 as well as significant updates in July 2025. Comment Ministry of Long-Term Care – Incidents During this period, there were eleven critical incidents logged with the Ministry of LongTerm Care (MLTC), that were unrelated to failures or breakdowns of a major system. Seven critical incidents were related to alleged resident to resident abuse, two critical incidents were related to alleged staff to resident abuse, and two critical incidents were related to resident falls with an injury. In addition, two critical incidents were filed due to the breakdown of major systems. The first critical incident occurred when a power surge destroyed the fire pump control panel, and the replacement control panel will not be manufactured until the middle of July. In the interim, Fairmount staff must complete hourly fire watch checks within Fairmount Home and County Administration as directed by Kingston Fire and the Ministry of LongTerm Care. The second critical incident occurred when the HVAC system on the north side had a condenser fan motor breakdown that has been repaired.

116 Update Report 2025-061 FairmountPage Home 31 Q2 of Quarterly

Thank you to management and staff who were diligent in managing the incidents. The legislated reporting for these incidents were completed as required to Kingston Police and the MLTC. Ministry of Long-Term Care – Inspections During the second quarter, an in-person MLTC inspection occurred from June 17 – 24 along with phone inspections to investigate critical incidents. The in-person inspection assessed three alleged resident to resident abuse critical incidents and one fall with an injury critical incident that are mentioned in the above Incident section with no findings of non-compliance. In addition, several phone inspections occurred that closed three alleged resident to resident abuse critical incidents, two alleged staff to resident abuse critical incidents and one fall with an injury critical incident that are mentioned in the above Incident section with no findings of non-compliance. The public versions of the reports are posted at Fairmount Home for public review. The Ministries of Health and Long-Term Care publishes the Reports on Long-Term Care Homes on its website. Thank you to management and staff who worked professionally and cooperatively with the Ministry Inspectors. Public Health Inspection South East Health Unit (formerly KFL&A Public Health) conducted a routine inspection on May 13, 2025 in the main kitchen and serveries with one non-compliance due to food debris underneath a compartment sink, that was cleaned up during the inspection. Thank you to management and staff who work professionally and cooperatively with the Public Health Inspector. The Food Establishment and Restaurant Reports are posted on its website. Sustainability and Strategic Priority Implications Not applicable Organizations, Departments and Individuals Consulted and/or Affected Fairmount Home Management Team

Information Report to Council Fairmount Home – Q2 Quarterly Update Report July 16, 2025

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Page 2 of 2

Financial Statements of

CORPORATION OF THE COUNTY OF FRONTENAC Year ended December 31, 2024

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CORPORATION OF THE COUNTY OF FRONTENAC Table of Contents Year ended December 31, 2024

Page Management’s Responsibility for the Financial Statements Independent Auditor’s Report Financial Statements: Statement of Financial Position Statement of Operations Statement of Change in Net Financial Assets Statement of Cash Flows Notes to Financial Statements

1 2 3 4 5

TRUST FUNDS Independent Auditor’s Report Statement of Financial Position Statement of Financial Activities Note to Financial Statements

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27 30 31 32

Management’s Responsibility for the Financial Statements The accompanying financial statements of the Corporation of the County of Frontenac (the “County”) are the responsibility of the County’s management and have been prepared in compliance with legislation, and in accordance with Canadian public sector accounting standards. A summary of the significant accounting policies are described in note 2 to the financial statements. The preparation of financial statements necessarily involves the use of estimates based on management’s judgment, particularly when transactions affecting the current accounting period cannot be finalized with certainty until future periods. The County’s management maintains a system of internal controls designed to provide reasonable assurance that assets are safeguarded, transactions are properly authorized and recorded in compliance with legislative and regulatory requirements, and reliable financial information is available on a timely basis for preparation of the financial statements. These systems are monitored and evaluated by management. The Council meets with management and the external auditors to review the financial statements and discuss any significant financial reporting or internal control matters prior to their approval of the financial statements. The financial statements have been audited by KPMG LLP, independent external auditors appointed by the County. The accompanying Independent Auditor’s Report outlines their responsibilities, the scope of their examination and their opinion on the County’s financial statements.

Kevin Farrell Chief Administrative Officer /Treasurer

Phil Piasetzki Alex Lemieux Director of Corporate ServicesActing

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INDEPENDENT AUDITOR’S REPORT To the Members of Council, Inhabitants and Ratepayers of the Corporation of the County of Frontenac

Opinion We have audited the financial statements of the Corporation of the County of Frontenac (the Entity), which comprise: •

the statement of financial position as at December 31, 2024

•

the statement of operations for the year then ended

•

the statement of changes in net financial assets for the year then ended

•

the statement of cash flows for the year then ended

•

and notes to the financial statements, including a summary of significant accounting policies

(Hereinafter referred to as the “financial statements”). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Entity as at December 31, 2024, and its results of operations, its changes in net financial assets, and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.

Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the “Auditor’s Responsibilities for the Audit of the Financial Statements” section of our auditor’s report. We are independent of the Entity in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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Page 2

Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian public sector accounting standards and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Entity’s ability to continue as a going concern, disclosing as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Entity or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Entity’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: •

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. • The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

•

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Entity’s internal control.

•

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

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Page 3 •

Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Entity to cease to continue as a going concern.

•

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

•

Communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Chartered Professional Accountants, Licensed Public Accountants Perth, Canada (date)

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CORPORATION OF THE COUNTY OF FRONTENAC Statement of Financial Position December 31, 2024, with comparative information for 2023 2024

2023

$ 17,166,640 16,933,937 7,205,965 41,306,542

$ 22,225,308 8,914,520 5,361,008 36,500,836

7,793,088 2,507,290 1,113,680 5,056,469 1,759,622 2,920,780 21,150,929

9,443,504 3,222,386 1,378,748 3,426,121 1,579,562 – 19,050,321

Net financial assets

20,155,613

17,450,515

Non-financial assets: Tangible capital assets (note 1516) Inventories Prepaid expenses Total non-financial assets

34,437,388 279,408 50,767 34,767,563

31,127,712 303,420 378,763 31,809,895

$ 54,923,176

$ 49,260,410

Financial assets: Cash Investments (note 4) Accounts receivable

Financial liabilities: Accounts payable and accrued liabilities Deferred revenue Deferred revenue - obligatory reserve fund (note 5) Employee future benefit obligations (note 6) Asset retirement obligations (note 7) Long-term debenture (note 8)

Contingent liabilities (note 1112) Commitments (note 1314) Accumulated municipal equity (note 89)

The accompanying notes are an integral part of these financial statements.

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CORPORATION OF THE COUNTY OF FRONTENAC Statement of Operations Year ended December 31, 2024, with comparative information for 2023

Revenue: Government grants Revenue from municipalities Taxation from other governments Revenue from municipalities User charges Investment income Deferred revenues earned (note 5) Other Deferred revenues earned (note 5) Investment income Provincial offences, fines and penalties Total revenue

2024 Budget (note 1819)

2024 Actual

2023 Actual

$ 24,206,164 $ 15,409,626 12,932,195 15,409,626 3,981,235 600,000 1,242,851 1,064,190 1,242,851 600,000 68,372 59,504,633

27,101,344 $ 17,218,862 12,873,487 17,218,862 3,960,983 1,431,379 1,377,166 1,296,768 1,377,166 1,431,379 (60,555) 65,199,434

24,217,710 13,861,744 12,570,189 13,861,744 3,629,799 1,249,538 1,170,780 1,367,941 1,170,780 1,249,538 151,540 58,219,241

Expenses (note 1718): Paramedic services Long-term care General government Transportation services Planning and development Social and family services Libraries Health services Social housing Protection to persons and property Transportation services Social housing Long-term care Social and family services Health services Paramedic services Libraries Planning and development Other Total expenses

25,637,595 18,936,079 3,843,783 1,347,472 1,432,623 1,243,565 1,010,652 854,930 793,668 5,300 1,347,472 793,668 18,936,079 1,243,565 854,930 25,637,595 1,010,652 1,432,623 1,034,712 56,140,379

28,326,227 19,098,334 4,358,731 1,462,162 1,290,294 1,231,947 977,750 854,930 851,853 254 1,462,162 851,853 19,098,334 1,231,947 854,930 28,326,227 977,750 1,290,294 1,084,186 59,536,668

24,532,157 18,228,261 3,887,494 1,415,259 1,323,636 995,412 929,880 834,078 651,450 1,717 1,415,259 651,450 18,228,261 995,412 834,078 24,532,157 929,880 1,323,636 1,363,272 54,162,616

Annual surplus

3,364,254

5,662,766

4,056,625

Accumulated municipal equity, beginning of year

49,260,410

45,203,785

Accumulated municipal equity, end of year (note 89)

$ 52,624,664 $

54,923,176 $

49,260,410

The accompanying notes are an integral part of these financial statements.

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CORPORATION OF THE COUNTY OF FRONTENAC Statement of Changes in Net Financial Assets Year ended December 31, 2024, with comparative information for 2023 2024 Budget (note 1819) Annual surplus

3,364,254 $

2024 Actual

2023 Actual

5,662,766 $

4,056,625

–

(1,504,345)

Adjustments on adoption of asset retirement obligation (note 7) – Adjustment on adoption Remeasurement of asset retirement obligation standard (note 37) – Acquisition of capital assets (10,474,880) Amortization of capital assets 1,942,002 Loss (gain) on sale of capital assets – Proceeds on sale of capital assets – Acquisition of inventories – Acquisition of prepaid expenses – Consumption of inventories – Consumption of prepaid expenses – (8,532,878)

(104,287) (5,746,654) 1,974,785 361,373 205,106 (279,408) (50,767) 303,420 378,764 (2,957,668)

– (1,504,345) (7,083,380) 1,962,611 166,571 129,512 (303,420) (378,763) 334,994 198,156 (6,478,064)

Change in net financial assets

(5,168,624)

2,705,098

(2,421,439)

Net financial assets, beginning of year

17,450,515

19,871,954

20,155,613 $

17,450,515

Net financial assets, end of year

$ 12,281,891 $

The accompanying notes are an integral part of these financial statements.

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CORPORATION OF THE COUNTY OF FRONTENAC Statement of Cash Flows Year ended December 31, 2024 with comparative information for 2023 2024

2023

Cash provided by (used in): Operating activities: Annual surplus $ 5,662,766 $ Items not involving cash: Amortization of tangible capital assets 1,974,785 Loss (gain) on disposal of tangible capital assets 361,373 Change in asset retirement obligationsInflationary adjustment expense75,774 Change in employee future benefits 1,630,348 Change in non-cash assets and liabilities: Accounts receivable (1,844,957) Accounts payable and accrued liabilities (1,650,416) Deferred revenue (715,096) Deferred revenue - obligatory reserve fund (265,068) Inventories 24,012 Prepaid expenses 327,996 Net change in cash from operations 5,581,517

4,056,625 1,962,611 166,571 75,217 913,562 1,841,423 (692,909) 1,027,797 (99,237) 31,574 (180,607) 9,102,627

Capital activities: Acquisition of tangible capital assets Proceeds on disposal of capital assets Net change in cash from capital activities

(5,746,654) 205,106 (5,541,548)

(7,083,380) 129,512 (6,953,868)

Investing activities: Increase in investments Net change in cash from investing activities

(8,019,417) (8,019,417)

(1,206,603) (1,206,603)

Financing activities: Repayment of long-term liabilitieslong-term debt New debt issuedProceeds on issue of long-term debt Net change in cash from financing activities

(79,220) 3,000,000 2,920,780

– – –

Increase (decrease) in cash

(5,058,668)

942,156

Cash, beginning of year

22,225,308

21,283,152

$ 17,166,640

$ 22,225,308

Cash, end of year

The accompanying notes are an integral part of these financial statements.

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements Year ended December 31, 2024

Status of the County of Frontenac: The Corporation of the County of Frontenac (the “County”) was incorporated in 1865 and assumed its responsibilities under the authority of the Provincial Secretary. The County operates as an upper tier government in the County of Frontenac, in the Province of Ontario, Canada and provides municipal services such as emergency measures, public health services, ambulance services, social and family assistance, planning and development and other general government operations.
Significant accounting policies: The financial statements of the Corporation of the County of Frontenac (the “County”) are prepared by management in accordance with Canadian public sector accounting standards. Significant aspects of the accounting policies adopted by the County are as follows: (a) Non-consolidated entities: Kingston, Frontenac and Lennox and Addington Public Health is not consolidated and only the contributions by the County are reported on the Statement of Operations. The Kingston-Frontenac Public Library Board is not consolidated and only the contributions by the County are reported on the Statement of Operations. (b) Basis of accounting (i) The financial statements are prepared using the accrual basis of accounting. The accrual basis of accounting records revenue as it is earned and measurable. Expenses are recognized as they are incurred and measurable based on receipt of goods and services and/or the creation of a legal obligation to pay. (ii) Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year, and are not intended for sale in the ordinary course of operations. The change in nonfinancial assets during the year, together with the annual surplus, provides the change in net financial assets for the year. (iii) Trust funds and their related operations administered by the County are not included in these financial statements but are reported separately on the Trust Funds Statement of Financial Activities and Financial Position.

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Significant accounting policies (continued): (c) Taxation and related revenues: Property tax billings are prepared by the County based on assessment rolls issued by the Municipal Property Assessment Corporation (“MPAC”). Tax rates are established by the County Council, incorporating amounts to be raised for local services, amounts to be raised on behalf of the Township of Frontenac Islands, Township of South Frontenac, Township of Central Frontenac and Township of North Frontenac for regional services, and amounts the County is required to collect on behalf of the Province of Ontario in respect of education taxes. Taxation revenues are recorded at the time tax billings are issued. Adjustments to taxation revenues can occur during the year related to the issuance of supplementary tax billings and/or assessment appeals. These adjustments are recorded when the amount of the adjustments can be quantified. The County is entitled to collect interest and penalties on overdue taxes. These revenues are recorded in the period in which the interest and penalties are applied. (d) Tangible capital assets: Tangible capital assets are recorded at cost which includes amounts that are directly attributable to acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets, excluding land, are amortized on a straightline basis over their estimated useful lives as follows: Asset Land Land improvements Buildings Vehicles Machinery and equipment Bridges Work-in-progress

Useful life - years

10 to 30 10 to 50 5 to 10 3 to 30 16 to 50

Amortization is charged for the months in use. Assets under construction are not amortized until the asset is available for productive use, at which time they are capitalized. Tangible capital assets received as contributions are recorded at their fair value at the date of receipt, and that fair value is also recorded as revenue. When tangible capital assets are disposed of, either by way of a sale, destruction or loss, or abandonment of the asset, the asset’s net book value, historical cost less accumulated amortization, is written off. Any resulting gain or loss, equal to the proceeds on disposal less the asset’s net book value, is reported on the Statement of Operations in the year of disposal.

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Significant accounting policies (continued): (d) Tangible capital assets (continued): When conditions indicate that a tangible capital asset no longer contributes to the County’s ability to provide services or the value of the future economic benefits associated with the tangible capital asset are less than its net book value, and the decline is expected to be permanent, the cost and accumulated amortization of the asset are reduced to reflect the revised estimate of the value of the asset’s remaining service potential. The resulting net adjustment is reported as an expense on the Statement of Operations. (e) Leases: Leases are classified as capital or operating leases. Leases which transfer substantially all of the benefits and risks incidental to ownership of property are accounted for as capital leases. All other leases are accounted for as operating leases and the related lease payments are charged to expenses as incurred. (f) Inventories and prepaid expenses: Inventories and prepaid expenses held for consumption are recorded at the lower of cost or replacement cost. (g) Workplace safety and insurance liabilities: The County bears the cost of certain insurance benefits awarded under Workplace Safety and Insurance legislation and has accrued the actuarially determined cost of these obligations. Actuarial gains (losses), which can arise from changes in actuarial assumptions, will be amortized over the expected average remaining service life of the related employee groups. (h) Pension and employee benefits The County accounts for its participation in the Ontario Municipal Employees Retirement System (“OMERS”), a multi-employer public sector pension fund, as a defined contribution plan. The OMERS plan specifies the retirement benefits to be received by employees based on length of service and pay rates. (i) Employee future benefits The County provides extended healthcare, dental and life insurance benefits, as well as a retirement program to eligible employees. The cost of these future benefits earned by employees is actuarially determined using management’s best estimate of expected health care costs and retirement ages. Actuarial gains (losses), which can arise from changes in actuarial assumptions, will be amortized over the expected average remaining service life of the related employee groups.

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Significant accounting policies (continued): (j) Government transfers: Government transfers are recognized in the financial statements as revenues in the period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met, and reasonable estimates of the amounts can be made. (k) Revenue recognition: Government transfers and funding for projects are recognized when the transfer is authorized, any eligible criteria has been met and the amount can be reasonably estimated. Corporation generated funds, generally consisting of user fees, licenses and permits, are recognized when the goods are sold or the services are provided, performance obligations fulfilled, and future economic benefits are measurable and expected to be obtained. Other restricted contributions received in advance of the related expenditure are deferred until the related expenditure is incurred. Government transfers are recognized in the financial statements as revenues in the period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met, and reasonable estimates of the amounts can be made except when and to the extent that stipulations by the transferor give rise to an obligation that meets the definition of a liability. Government transfers that give rise to a liability are recognized as revenue as the liability is extinguished. (lk) Deferred revenue: The County defers recognition of user charges and fees which have been collected but for which the related services have yet to be performed. Government transfers of Canada Community Building Fund (CCBF) and Ontario Community Infrastructure Fund (OCIF) funding are reported as deferred revenue in the Statement of Financial Position. These amounts will be recognized as revenue in the fiscal year the services are performed. The County receives restricted contributions under the authority of Federal and Provincial legislation and County by-laws. These funds by their nature are restricted in their use and until applied to applicable costs are recorded as deferred revenue. Amounts applied to qualifying expenses are recorded as revenue in the fiscal period they are expended. Deferred revenue represents certain user charges and fees which have been collected but for which the related services have yet to be performed. Deferred revenue also represents contributions that the County has received pursuant to legislation, regulation or agreement that may only be used for certain programs or in the completion of specific work. These amounts are recognized as revenue in the fiscal year the services are performed or related expenses incurred.

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Significant accounting policies (continued): (ml)Liability for contaminated sites: Contaminated sites are a result of contamination being introduced into air, soil, water or sediment of a chemical, organic or radioactive material or live organism that exceeds an environmental standard. The liability is recorded net of any expected recoveries. A liability for remediation of contaminated sites is recognized when a site is not in productive use and all the following criteria are met: (a) an environmental standard exists; (b) contamination exceeds the environmental standard; (c) the County: (i) is directly responsible; or (ii) accepts responsibility

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Significant accounting policies (continued): (l) Liability for contaminated sites (continued): (d) it is expected that future economic benefit will be given up; and (e) a reasonable estimate of the amount can be made. The liability is recognized as management’s estimate of cost of post-remediation including operation, maintenance and monitoring that are an integral part of the remediation strategy for a contaminated site. (nm)

Asset retirement obligations:

An asset retirement obligation is recognized when, as at the financial reporting date, all of the following criteria are met:

•

There is a legal obligation to incur retirement costs in relation to a tangible capital asset;

•

The past transaction or event giving rise to the liability has occurred;

•

It is expected that future economic benefits will be given up; and

•

A reasonable estimate of the amount can be made.

Liabilities are recognized for statutory, contractual, or legal obligations associated with the retirement of tangible capital assets when those obligations arise from the acquisition, construction or development and normal use of an asset. Asset retirement obligation liabilities for facilities containing asbestos and decommissioning of wells are initially recognized at the best estimate of future expenses. The liability for the removal of asbestos in several of the buildings owned by the County has been recognized based on estimated future expenses and post-closure care expense. The recognition of a liability resulted in an accompanying increase to the respective tangible capital assets. The increase to the tangible capital assets is being amortized in accordance with the accounting policies outlined in Note 1(d). 2. Significant accounting policies (continued): (no)Investments: Investments are recorded at cost plus accrual interest. If the market value of investments become lower than cost and the decline in value is considered to be other than temporary, the investments are written down to market value. Investment income earned on available current funds and reserve funds (other than obligatory funds) are reported as revenue in the period earned. Investment income earned on obligatory reserve funds is added to the fund balance and forms part of the respective deferred revenue balance.

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Significant accounting policies (continued):

(po)Use of estimates: The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the period. Significant areas requiring the use of management’s estimates include employee future benefits, asset retirement obligations and the carrying value of tangible capital assets. Actual results could differ from these estimates. The implementation of PS 3280 Asset Retirement Obligations has resulted in the requirement for management to make estimates regarding the useful lives of affected tangible capital assets and the expected retirement costs. Actual results could differ from these estimates. These estimates are reviewed periodically and as adjustments become necessary, they are recorded in the financial statements in the period in which they became known. (qp)Statement of remeasurement gains and losses: A Statement of Remeasurement Gains and Losses has not been provided as there are no significant unrealized gains or losses at December 31, 2024 or 2023. (rq) Financial instruments: Financial instruments are recorded at amortized cost on initial recognition, and reported on the Statement of Financial Position. Unrealized changes in fair value are recognized in the Statement of Remeasurement Gains and Losses until they are realized, when they are transferred to the Statement of Operations. Transaction costs incurred on the acquisition of financial instruments measured subsequently at fair value are expensed as incurred. All financial assets are assessed for impairment on an annual basis. Where a decline is determined to be other than temporary, the amount of the loss is reported in the Statement of Operations and any unrealized gain is adjusted through the Statement of Remeasurement Gains and Losses. On sale, the statement of remeasurement gains and losses associated with that instrument are reversed and recognized in the Statement of Operations. On January 1, 2023, the County adopted PS 3450 Financial Instruments which establishes accounting and reporting for all types of financial instruments, including derivatives as disclosed in Note 3. The standard requires fair value measurement of derivatives and portfolio investments in equity instruments that are quoted in an active market. All other financial instruments will generally be measured at cost or amortized cost. Management has not elected to record any investments at fair value as they are managed and evaluated on an amortized cost basis. 11

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

On application of this standard, unrealized gains and losses arising from changes in fair value are presented in the Statement of Remeasurement Gains and Losses which records the remeasurement gains and losses for financial instruments measured at fair value. Unrealized gains and losses are realized upon settlement of the financial instrument when the financial instrument is sold or reaches maturity through the Statement of Operations and Accumulated Surplus. Changes in the fair value on restricted assets are recognized as a liability until the criterion attached to the restrictions has been met, upon which the gain or loss is recognized in the Statement of Operations and Accumulated Surplus. Transaction costs incurred on the acquisition of financial instruments measured subsequently at fair value are expensed as incurred. All other financial instruments are adjusted by transaction costs incurred on acquisition and financing costs, which are amortized using the straight-line method.

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Significant accounting policies (continued): (q) Financial instruments (continued): All financial assets are assessed for impairment on an annual basis. When a decline is determined to be other than temporary, the amount of the loss is reported in the statement of operations and any unrealized gain is adjusted through the statement of remeasurement gains and losses. Establishing fair value: The fair value of guarantees and letters of credit are based on fees currently charged for similar agreements or on the estimated cost to terminate them or otherwise settle the obligations with the counterparties at the reported borrowing date. In situations in which there is no market for these guarantees, and they were issued without explicit costs, it is not practicable to determine their fair value with sufficient reliability (if applicable). Fair value hierarchy: The following provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which fair value is observable: Level 1 - fair value measurements are those derived from quoted prices (unadjusted)ꞏin active markets for identical assets or liabilities; Level 2 - fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and Level 3 - fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). The fair value hierarchy requires the use of observable market inputs whenever such inputs exist. A financial instrument is classified to the lowest level of the hierarchy for which a significant input has been considered in measuring fair value.
Change in Accounting Policy – Adoption of new accounting standards: The County adopted the following standards concurrently beginning January 1, 2024 prospectively: PS 3400 Revenue, PSG-8 Purchased Intangibles and PS 3160 Public Private Partnerships, PS 3400 Revenue and PSG-8 Purchased Intangibles. (a) PS 3400 Revenue: Establishes standards on how to account for and report on revenue, specifically differentiating between transactions that include performance obligations (i.e. the payor expects a good or service from the public sector entity), referred to as exchange transactions, 13

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and transactions that do not have performance obligations, referred to as non-exchange transactions. For exchange transactions, revenue is recognized when a performance obligation is satisfied. For non-exchange transactions, revenue is recognized when there is authority to retain an inflow of economic resources and a past event that gave rise to an asset has occurred. (b) PSG-8 Purchased Intangibles: Provides guidance on the accounting and reporting for purchased intangible assets that are acquired through arm’s length exchange transactions between knowledgeable, willing parties that are under no compulsion to act. (c) PS 3160 Public Private Partnerships (P3s): Provides specific guidance on the accounting and reporting for P3s between public and private sector entities where the public sector entity procures infrastructure using a private sector partner. There was no impact on the financial statements as a result of adopting the new accounting standards. PS 3400 Revenue establishes standards on how to account for and report on revenue, specifically differentiating between transactions that include performance obligations (i.e. the payor expects a good or service from the public sector entity), referred to as exchange transactions, and transactions that do not have performance obligations, referred to as nonexchange transactions.

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Change in Accounting Policy – Adoption of new accounting standards (continued): For exchange transactions, revenue is recognized when a performance obligation is satisfied. For non-exchange transactions, revenue is recognized when there is authority to retain an inflow of economic resources and a past event that gave rise to an asset has occurred. PSG-8 Purchased Intangibles provides guidance on the accounting and reporting for purchased intangible assets that are acquired through arm’s length exchange transactions between knowledgeable, willing parties that are under no compulsion to act. PS 3160 Public Private Partnerships (P3s) provides specific guidance on the accounting and reporting for P3s between public and private sector entities where the public sector entity procures infrastructure using a private sector partner. There was no impact to the financial statements as a result of adopting the new accounting standards.
Investments: Investments reported under financial assets represent excess operating funds that are comprised of the following: Level Cash Fixed income and mutual fund investments

1 2

2024 $

2023

10,904 16,923,033

7,058 8,907,462

$ 16,933,937

8,914,520

Fixed income investments yields interest rates ranging of 1.67% to 10.8% with varying maturities between January 2024 2025 and August 2028.

Deferred revenue – obligatory reserve fund: A requirement of public sector accounting standards of the Chartered Professional Accountants of Canada is that obligatory reserve funds be reported as deferred revenue. This requirement is in place as Provincial legislation restricts how these funds may be used and under certain circumstances these funds may possibly be refunded. The transactions for the year are summarized as follows: Canada community building fund

Infrastructure grants Balance, beginning of year

101,074

1,277,674

Total $

1,378,748 15

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Government grant funding Investment income Utilization of funds Balance, end of year

100,000 6,430 (79,378) $

128,126

934,219 71,449 (1,297,788) $

985,554

1,034,219 77,879 (1,377,166) $

1,113,680

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Deferred revenue – obligatory reserve fund: A requirement of public sector accounting standards of the Chartered Professional Accountants of Canada is that obligatory reserve funds be reported as deferred revenue. This requirement is in place as Provincial legislation restricts how these funds may be used and under certain circumstances these funds may possibly be refunded. The transactions for the year are summarized as follows:

Canada Infrastructure community grants building fund Total

Balance, beginning of year

101,074

Government grant funding

100,000

Investment income

6,430

71,449 77,879

Utilization of funds

(79,378)

Balance, end of year

1,277,674

934,219

1,034,219

(1,297,788)

128,126

1,378,748

(1,377,166)

985,554

1,113,680

Employee future benefits: (a) The County provides extended health care and dental to employees who meet specific criteria within the Fairmount Home and Paramedic Services. Extended health care and dental benefits continue to be available to early retirees at 100% of their cost up to the age of 60, then between the age of 60 and 65, the retiree will generally be responsible for paying 50% of the benefit premiums. An independent actuarial valuation of the future benefits with respect to the post-retirement benefits continuation program has been undertaken for the year ended December 31, 2021, with an extrapolation effective at December 31, 2024. The most recent valuation of future benefits with respect to the post-retirement benefits as of December 31, 2021 resulted in an actuarial loss of $56,147 to be amortized on a straight-line basis over the expected average remaining benefit lifetime of the related employee groups, which is estimated to be between 14 to 17 years (2023 - 14 to 17 years). The significant actuarial assumptions adopted in estimating the County’s accrued benefit obligation are as follows:

Interest discount rate

3.25% per annum 17

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Medical rate of inflation Dental rate of inflation Retirement rate

Escalate at 5.4166% for 2024 vs. 2023 reducing by 0.333% per year to 3.75% per year in 2028 vs 2027 3.75% per annum 25% at first unreduced early Retirement age and 10% thereafter

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Employee future benefits (continued): (a) (continued): 2024 Accrued post-retirement benefit obligation at January 1 $ Benefit cost for the year Interest cost Expected benefit payments Accrued post-retirement benefit obligation at December 31

544,741 30,262 17,774 (25,972) 566,805

Unamortized actuarial loss

(56,092)

Accrued post-retirement benefit liability at December 31

510,713

2023 $

522,606 28,735 17,067 (23,667) 544,741 (59,470)

485,271

Information with respect to the County’s post-retirement unamortized loss is as follows: 2024

2023

Remaining unamortized loss at January 1 Amortization during the year

(59,470) 3,378

(62,844) 3,374

Remaining unamortized loss at December 31

(56,092)

(59,470)

(b) Workplace Safety and Insurance Board (WSIB) liabilities: In common with other Schedule 2 employers, the County funds its obligations to the Workplace Safety and Insurance Board on a self-funded basis for employees under Schedule 2. An independent actuarial valuation of Workplace Safety and Insurance liabilities as at December 31, 2023 for future payments on Workplace Safety and Insurance Board claims occurring on or before December 31, 2023 has been undertaken. The next valuation will be effective December 31, 2027. The most recent actuarial valuation of Workplace Safety and Insurance liabilities resulted in an actuarial loss of $1,753,558 to be amortized on a straightline basis over the expected average remaining benefit lifetime of the related employee groups, which is estimated to be 11 years (2023 - 10 years). The significant actuarial assumptions adopted in estimating the County’s Workplace Safety and Insurance Board accrued benefit obligation are as follows:

Interest discount rate Loss of earnings Administration costs

4.50% per annum 1.75% per annum 20.00% of benefit costs 19

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Employee future benefits (continued): (b) Workplace Safety and Insurance Board (WSIB) liabilities (continued): Information with respect to the County’s Workplace Safety and Insurance Board accrued benefit liability is as follows: 2024 Accrued WSIB benefit obligation at January 1 $ 4,500,505 Unamortization Unamortized actuarial loss from current valuation1,753,558 Benefit cost for the year 2,063,195 Interest cost 302,145 Expected benefit payments (1,142,656) Accrued WSIB benefit obligation at December 31 7,476,747 Unamortized actuarial loss Accrued WSIB liability at December 31

2023 $

(2,930,991) $

4,545,756

3,835,260 – 1,062,124 113,062 (509,941) 4,500,505 (1,559,655)

2,940,850

Information with respect to the County’s Workplace Safety and Insurance Board unamortized loss is as follows: 2024

2023

Remaining unamortized loss at January 1 $ (1,559,655) Unamortized Unamortization actuarial loss from current valuation(1,753,558) Amortization during the year 382,222

$ (1,782,463) – 222,808

Remaining unamortized loss at December 31

$ (1,559,655)

$ (2,930,991)

Asset retirement obligations: The County owns and operates several buildings that are known to have asbestos, which represents a health hazard upon demolition of the building and there is a legal obligation to remove it. Following the adoption of PS 3280 Asset Retirement Obligations, the County recognized an asset retirement obligation relating to the legally required removal or remediation of asbestos containing materials in certain buildings. The obligation is determined based on the estimated undiscounted cash flows that will be required in the future to remove or remediate the asbestos containing materials in accordance with the current legislation.

The County’s asset retirement obligations relate to the legally required removal or remediation of asbestos-containing materials in certain buildings and tanks. The obligation is determined based 20

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on the estimated undiscounted cash flows that will be required in the future to remove or remediate the asbestos containing material in accordance with current legislation.

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Asset retirement obligations (continued): The change in the estimated obligation during the year consists of the following:A reconciliation of the beginning and ending aggregate carrying amount of the ARO liability is below: 2024 Liabilities for asset retirement obligations, beginning of year

Adjustments for PSAB adoption

1,579,562

2023

–

– 1,504,345

Remeasurement of asset retirement obligationAdjustments for PSAB adoption

104,287

Inflationary adjustment during the year

75,773

75,217

–

Liabilities settled during the year Liabilities for asset retirement obligations, end of year

1,759,622

1,579,562

Long-term debt: (a) The balance of long-term debt reported on the Statement of Financial Position is made up of the following: 2024 Loan-term debt from Ontario Infrastructure and Land Corporation with maturity date of February 2044, repayable in monthly payments of $18,866 including interest, with interest rate of 4.43%

2,920,780

2023

–

98,999 103,475 108,153 113,043 118,154 2,378,956

2,920,780

(b) Principal due on long-term liabilities is summarized as follows:

2025 2026 2027 2028 2029 Thereafter

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– 1,504,345

CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Long-term debt (continued): (c) Interest expense on long-term debt in 2024 amounted to $109,443 (2023 - $Nil). (d) The long-term debt issued in the name of the County, has been approved by by-law. The annual principal and interest payments required to service this debt are within the annual debt replacement limit prescribed by the Ministry of Municipal Affairs.
Municipal equity: 2024

2023

Investment in tangible capital assets: Tangible capital assets

$ 34,437,388

$ 31,127,712

Unfunded asset retirement obligations Unfunded future employee liabilities Reserves (Schedule 2) Reserve funds (Schedule 2)

(1,759,622) (182,101) 21,483,103 944,408

(1,579,562) (160,284) 18,940,678 931,866

$ 54,923,176

$ 49,260,410

Total municipal equity 910.

Pension contributions:

The County makes contributions to the Ontario Municipal Employees Retirement System (“OMERS”), which is a multi-employer plan, on behalf of all permanent members of its staff. The plan is a defined benefit plan which specifies the amount of the retirement benefit to be received by the employees based on the length of service and rates of pay. Employers and employees contribute to the plan. Since any surpluses or deficits are a joint responsibility of all Ontario municipalities and their employees, the County does not recognize any share of the OMERS pension surplus or deficit in these financial statements. The last available report for the OMERS plan was December 31, 2024. At that time, the plan reported a $4.2 billion actuarial deficit (2023 - $6.7 billion actuarial deficit). The amount contributed to OMERS was $2,425,975 (2023 - $2,214,778) for current services and is included as an expense on the Statement of Operations classified under the appropriate functional expenditure.

Trust funds: Trust funds administered by the County amounting to $11,507 (2023 - $14,165) are presented in a separate financial statement of trust fund balances and operations. As such balances are held in trust by the County for the benefit of others, they are not presented as part of the County’s financial position or financial activities. 23

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Pension contributions (continued): The amount contributed to OMERS was $2,425,975 (2023 - $2,214,778) for current services and is included as an expense on the Statement of Operations classified under the appropriate functional expenditure.
Trust funds: Trust funds administered by the County amounting to $11,507 (2023 - $14,165) are presented in a separate financial statement of trust fund balances and operations. As such balances are held in trust by the County for the benefit of others, they are not presented as part of the County’s financial position or financial activities.

Contingent liabilities:

The nature of the County’s activities is such that there may be litigation pending or in prospect at any time. With respect to claims at December 31, 2024, management believes that the County has valid defences and appropriate insurance coverages in place. In the event any claims are successful, management believes that such claims are not expected to have a material effect on the County’s financial position.

Contributions to joint boards

(a) The assets and liabilities of the Kingston-Frontenac Public Library Board (the “Library Board”) have not been consolidated. The County contributions to the Library Board for 2024 are $1,027,997 (2023 - $946,275) and are reported on the Statement of Operations. (b) The assets and liabilities of the Kingston-Frontenac and Lennox and Addington Health Board have not been consolidated. The County made the following contributions to the Kingston Frontenac and Lennox and Addington Health Board for 2024 of $854,930 (2023 - $834,078).

Commitments:

(a) In 2018, the County pledged $55,061 annually for 10 years to the University Hospitals Kingston Foundation, a joint fund-raising appeal undertaken by the Foundation on behalf of local hospitals. The County has recognized $385,427 for seven of ten payments, as of December 31, 2024 (2023 - $330,366). (b) During fiscal 2023, the County, along with four other municipalities, incorporated the Frontenac Municipal Services Corporation (“FMSC”). The purpose of FMSC is to oversee the implementation and operation of communal water and wastewater services in Frontenac County. The County’s ownership percentage is 100% of FMSC’s Class B Common Shares, a non-controlling interest. In fiscal 2024, the County committed to a financial contribution of 24

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

$139,360, paid over a five-year period. This amount has been recorded as an expense in fiscal 2024, with $27,872 having been paid in 2024 and recorded on the Statement of Operations. In 2018, the County pledged $55,061 annually for 10 years to the University Hospitals Kingston Foundation, a joint fund-raising appeal undertaken by the Foundation on behalf of local hospitals. The County has recognized $385,427 for seven of ten payments, as of December 31, 2024 (2023

$330,366).

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Cost sharing allocations:

The Local Service Realignment sets out formulae under which the costs for Social Services, Child Care, Social Housing, Provincial Offences and Land Ambulance are shared between the County of Frontenac and the City of Kingston. A new cost sharing arrangement was derived for the period of 2004 to 2006 through an arbitrated settlement and continued on a year-to-year basis. Program costs for Social Services and Child Care are distributed on the basis of caseload and Social Housing costs are allocated by the location of the unit. The administrative costs for these services are allocated on the basis of weighted assessment. The cost of Land Ambulance and the net revenue of Provincial Offences are distributed on the basis of weighted assessment.

Tangible capital assets:

Cost

Balance at December 31, 2023

Land Land improvements Buildings Vehicles Machinery and equipment Bridges Work-in-progress

Total

Accumulated amortization

1,129,443 4,958,290 23,310,752 3,766,274 8,602,386 1,376,991 6,438,754

Adjustment for Transfers, Balance at PS 3280 disposals and December 31, Additions (note 7) transfers 2024 $

143,268 1,185,725 8,349,472 1,029,021 974,009 – 479,337

– 104,287 – – – – –

– $ 1,272,711 – 6,248,302 (931,180) 30,729,044 (843,950) 3,951,345 (1,396,244) 8,180,151 – 1,376,991 (6,414,180) 503,911

$ 49,582,890

$ 12,160,832

104,287

$ (9,585,554) $ 52,262,455

Balance at December 31, 2023

Transfers, Balance at Adjustment for disposals and December 31, Amortization PS 3280 transfers 2024

Land Land improvements Buildings Vehicles Machinery and equipment Bridges Work-in-progress

– 2,138,391 9,156,563 2,235,169 4,782,395 142,660 –

– 294,405 482,022 573,967 600,446 23,945 –

– – – – – – –

Total

$ 18,455,178

1,974,785

–

$ (2,604,896) $ 17,825,067

– $ – (464,126) (803,950) (1,336,820) – –

– 2,432,796 9,174,459 2,005,186 4,046,021 166,605 –

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Tangible capital assets (continued): Net book value December 31, 2023

Net book value December 31, 2024

Land Land improvements Buildings Vehicles Machinery and equipment Bridges Work-in-progress

1,129,443 2,819,899 14,154,189 1,531,105 3,819,991 1,234,331 6,438,754

1,272,711 3,815,506 21,554,585 1,946,159 4,134,130 1,210,386 503,911

Total

31,127,712

34,437,388

Financial risks and concentration of credit risk:

(a) Credit risk: Credit risk refers to the risk that a counterparty may default on its contractual obligations resulting in a financial loss. The County is exposed to credit risk with respect to accounts receivable and investments on the Statement of Financial Position. The County assesses, on a continuous basis, accounts receivable and provides for any amounts that are not collectible in the allowance for doubtful accounts. The maximum exposure to credit risk of the County at December 31, 2024 is the carrying value of these assets. The carrying amount of accounts receivable is valued with consideration for an allowance for doubtful accounts. The amount of any related impairment loss is recognized in the Statement of Operations and Accumulated Surplus. Subsequent recoveries of impairment losses related to patient and other accounts receivable are credited to the Statement of Operations. The balance of the allowance for doubtful accounts at December 31, 2024 is $Nil (2023 - $Nil). The County follows an investment policy approved by its Council. The maximum exposure to credit risk with respect to investments of the County at December 31, 2024 is the carrying value of investment. There have been no significant changes to the credit risk exposure from 2023. As at December 31, 2024

Current

1 to 30 days

Trade receivables Other receivables

$ 1,559,614 1,555,916

$ 3,150,760 27,925

Gross receivables

3,115,530

3,178,685

Net receivables

$ 3,115,530

$ 3,178,685

31 to 60 days $

11,696 –

61 to 90 days $

11,696 $

11,696

126 –

126 $

126

91+ days

Total

242,481 657,447

$ 4,964,677 2,241,288

899,928

7,205,965

899,928

$ 7,205,965

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Financial risks and concentration of credit risk (continued):

(a) Credit risk (continued): As at December 31, 2023

1 to 30 days

Current

Trade receivables Other receivables

$ 2,500,768 1,177,311

Gross receivables

3,678,079

Net receivables

$ 3,678,079

970,702 –

31 to 60 days $

970,702 $

970,702

21,542 –

61 to 90 days $

21,542 $

21,542

10,562 –

10,562 $

10,562

91+ days

Total

420,874 259,249

$ 3,924,448 1,436,560

680,123

5,361,008

680,123

$ 5,361,008

(b) Market risk: Market risk is the risk that changes in market prices, such as foreign exchange rates or interest rates, impact the County’s income or the value of its holdings of financial instruments. Market factors include three types of risk: currency risk and interest rate risk. The objective of market risk management is to control market risk exposures within acceptable parameters while optimizing return on investment. There have been no significant changes to the market risk exposure from 2023. (i) Currency risk: Currency risk arises from the County’s operations in different currencies and converting non-Canadian earnings at different points in time at different foreign currency levels when adverse changes in foreign currency rates occur. The County does not have any material transactions or financial instruments denominated in foreign currencies. (ii) Interest rate risk: Interest rate risk is the potential for financial loss caused by fluctuations in fair value or future cash flows of financial instruments because of changes in market interest rates. The County is exposed to this risk through its interest-bearing investments which bear fixed interest rates. The County’s investments are accounted for as held-to-maturity, amortized cost. The investments are disclosed in Note 4.

and reported at

In addition to the above, the County is exposed to interest rate risk as it has debt bearing interest at a fixed rate as described in note 8. As prevailing interest rates fluctuate, the market value of these debts will fluctuate. This risk is mitigated by the County’s intention to hold the debt to maturity. There has been no change to the interest rate risk exposure from 2023.

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Financial risks and concentration of credit risk (continued): (c) Liquidity risk: Liquidity risk is the risk that the County will not be able to meet all of its cash outflow obligations as they come due. The County mitigates this risk by monitoring cash activities and expected outflows through extensive budgeting and maintaining investments that may be converted to cash in the near-term if unexpected cash outflows arise. Accounts payable are all current.

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Financial risks and concentration of credit risk (continued): (c) Liquidity risk (continued): There have been no significant changes from the previous year in the County’s exposure to liquidity risk or policies, procedures and methods used to measure the risk. Within 6 months

As at December 31, 2024 Accounts payable and accrued liabilities Accrued payroll and employee benefits

6,922,188

5,635,865

8,228,891

769,917

420,936

639,874

100,983

338,405

574,523

–

216

7,793,088

Total

– $

5,049,153 2,743,935

5+ years

236,118 $

–

Total

–

1-5 years

218,938 $

100,983

5+ years

–

6-12 months

2,593,026 $

151,475

1-5 years

618,442

Within 6 months

As at December 31, 20234

2,125,493 $

Accounts payable and accrued liabilities Accrued payroll and employee benefits

4,796,695

6-12 months

6,395,422 3,048,082

9,443,504

Segmented information:

The County is a diversified municipal government that provides a wide range of services to its citizens. The services are provided by departments and their activities are reported in the statement of operations. Departments have been separately disclosed in the segmented information, along with the service they provide, as set out in the schedule below. For each reported segment, expenses represent both amounts that are directly attributable to the segment and amounts that are allocated on a reasonable basis. Therefore, certain allocation methodologies are employed in the preparation of segmented financial information. The accounting policies used in these segments are consistent with those followed in the preparation of the financial statements as disclosed in Note 2.

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Segmented information (continued):

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

2024 General Government Operating revenue: Taxation from other governments User charges Government grants other municipalities Government grants federal and provincial Deferred revenue Provincial offences net revenue Investment income Other Total operating revenue Operating expenses: Salaries and benefits Materials Contracted services Rents and financing External transfers Other Amortization Accretion Total operating expenses Net revenue (expenses)

Protection to Persons & Property

Transportation Services

$ 12,873,487 $ 177,295 100,977 79,378 (60,555) 1,430,959 753,549 15,355,090

1,837,056 226,875 1,159,917 135,175 27,872 466,799 460,707 44,330 4,358,731

254 254

1,274,051 107,264 75,643 5,204 1,462,162

(254) $

96,338

$ 10,996,359

315,712 1,242,768 20 1,558,500

Social Housing

851,853 851,853 $

Social & Family Serivces

Long-Term Care

3,372,742 3,131,743 11,089,196 162,203 17,755,884

13,614,752 1,489,110 3,264,097 2,716 5,359 707,153 15,147 19,098,334

Health Services

1,231,947 1,231,947

(851,853) $ (1,342,450) $ (1,231,947) $

Paramedic Services

92,136 14,087,119 14,402,147 420 24,612 28,606,434

854,930 854,930

23,166,857 1,594,476 2,607,869 236,956 (110,784) 792,739 38,114 28,326,227

(854,930) $

280,207

Planning & Development

Libraries

3,098 266,256 376,750 356,084 1,002,188

Other

921,038 300 921,338

Total

12,873,487 3,960,983 17,218,862 27,101,344 1,377,166 (60,555) 1,431,379 1,296,768 65,199,434

977,750 977,750

901,216 79,309 300,787 8,982 1,290,294

11,787 1,072,099 300 1,084,186

40,805,719 3,497,034 11,325,047 374,847 1,099,971 361,674 1,974,785 97,591 59,536,668

(977,750) $

(288,106) $

(162,848) $

5,662,766

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

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CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Segmented information (continued):

2023 General Government Operating revenue: Taxation from other governments User charges Government grants other municipalities Government grants federal and provincial Deferred revenue Provincial offences net revenue Investment income Other Total operating revenue Operating expenses: Salaries and benefits Materials Contracted services Rents and financing External transfers Other Amortization Total operating expenses Net revenue (expenses)

$ 12,570,189 53,669 977 12,155 151,540 1,249,105 668,438 14,706,073

Protection to Persons & Property

1,792,751 246,243 1,325,843 17,638 46,910 458,109 3,887,494 $ 10,818,579

Transportation Services

267,899 1,211,602 10 1,479,511

127 1,590 1,717

1,253,592 96,321 60,142 5,204 1,415,259

(1,717) $

64,252

Social Housing

651,450 651,450 $

Social & Family Serivces

Long-Term Care

3,213,936 2,724,412 11,075,333 184,935 17,198,616

13,199,785 1,483,395 2,565,022 2,623 214,090 763,346 18,228,261

(651,450) $ (1,029,645) $

Health Services

Paramedic Services

93,345 11,137,332 11,921,139 433 21,446 23,173,695

Planning & Development

Libraries

995,412 995,412

834,078 834,078

19,933,316 1,379,315 2,217,607 285,179 (19,212) 735,952 24,532,157

(995,412) $

(834,078) $ (1,358,462) $

950 8,659 25,774 492,812 528,195

Other

Total

1,132,851 300 1,133,151

$ 12,570,189 3,629,799 13,861,744 24,217,710 1,170,780 151,540 1,249,538 1,367,941 58,219,241

929,880 929,880

875,012 53,477 395,147 1,323,636

1,362,973 299 1,363,272

37,054,456 3,258,878 9,976,171 305,440 1,362,973 242,087 1,962,611 54,162,616

(929,880) $

(795,441) $

(230,121) $

4,056,625

CORPORATION OF THE COUNTY OF FRONTENAC Notes to Financial Statements (continued) Year ended December 31, 2024

Budget figures:

The 2024 budget amounts that were approved were not prepared on a basis consistent with that used to report actual results (Public Sector Accounting Board Standards). The budget included capital items such as infrastructure replacements and estimated costs for constructed assets, as program expenses, but the actual expenses have been removed in the Statement of Operations. The revenues attributable to these items continue to be included in the Statement of Operations, resulting in a significant variance. The following analysis is provided to assist readers in their understanding of differences between the approved budget and the audited financial statements: Budget Total revenues Total expenses

Actual

$ 59,504,633 $ 65,199,434 65,559,436 56,140,379 59,536,668 59,911,073 3,364,254 5,662,766 5,648,363

Amortization

1,942,0022,056,311

Funds available

5,306,2565,420,565 7,637,551 7,623,148

Capital expenditures Loss on sale of tangible capital assets Proceeds on disposal of tangible capital assets Principal Repaymentsrepayments Other income

1,974,785

(10,474,880)(2,433,236) (5,746,654)(5,745,564) – 361,373 – 205,106 (108,716) (79,220) 300,000 97,591

(Decrease) Decrease increase in operating surplus

$ (4,977,340)3,178,613

2,554,978 2,462,434

Allocated as follows: Net transfers (from) from to reserves

$ (4,977,340)3,178,613

2,554,978 2,462,434

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CORPORATION OF THE COUNTY OF FRONTENAC Schedule 1 – Continuity of Reserves and Reserve Funds Year ended December 31, 2024

Revenue: Investment income Net transfers from/to other funds: Transfers to/from operations Transfers from/to capital acquisitions

2024 Budget (note 1819)

2024 Actual

$299600,157000 $

498,860

2023 Actual

379,553

1,185,701479,226 1,438,759 (6,763,041)578,898 617,359 1,058,124(5,577,340)2,056,118

1,273,905 (2,325,480) (1,051,575)

Balances, change in year

(4,977,340)1,357,2812,554,978

(672,022)

Balances, beginning of year

19,872,544

Reserves and reserve fund balances, end of year

19,872,544

$14,895,20421,229,825

20,544,566

22,427,522 $

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19,872,544

CORPORATION OF THE COUNTY OF FRONTENAC Schedule 2 – Composition of Reserves and Reserve Funds Year ended December 31, 2024 2024 Reserves set aside for specific purposes by Council: Operating: County of Frontenac - working fund

operating
WSIB Frontenac Paramedic Service - severance
WSIB Fairmount Home - operating
severance Sustainability Community development reserve Safe Restart Asset Replacement: Capital replacement Ontarians with Disabilities Fairmont Home -capital replacement Fairmount Home - capital reserve fund Frontenac Paramedic Service - vehicle replacement
equipment replacement External Agency Reserves: Library reserve Social housing - Out of Scope Strategic Regional Reserves: Strategic projects reserve Stabilization Reserves: County of Frontenac Legally Restricted: Donations Pathways Frontenac Howe Island Ferry WSIB Frontenac Paramedic Service – Operating

1,220,799 40,897 491,578 419,445 4,512,203 290,629 151,869 290,136 112,192 860,186

2023

1,220,799 35,957 319,896 424,585 3,478,985 267,385 152,417 264,716 108,281 908,332

3,224,480 – 1,275,137 728,075 1,305,991 2,723,930

2,658,572 15,000 1,105,810 700,315 1,566,427 2,347,488

276,591 337,686

289,087 337,686

1,657,148

1,614,075

1,907,390

1,562,983

166,489 49,845 267,961 116,865

184,092 47,457 162,833 99,366

$ 22,427,522

$ 19,872,544

Reserves Reserve funds

$ 21,483,114 944,408

$ 18,940,678 931,866

Total reserves and reserve funds

$ 22,427,522

$ 19,872,544

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INDEPENDENT AUDITOR’S REPORT To the Members of Council, Inhabitants and Ratepayers of the Corporation of the County of Frontenac

Opinion We have audited the financial statements of the Trust Funds of the Corporation of the County of Frontenac (the Entity), which comprise: •

the statement of financial position as at December 31, 2024

•

the statement of financial activities for the year then ended

•

and notes to the financial statements, including a summary of significant accounting policies

(Hereinafter referred to as the “financial statements”). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Entity as at December 31, 2024, and its financial activities for the year then ended in accordance with Canadian public sector accounting standards.

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Page 39

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

•

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Page 40 •

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

•

Chartered Professional Accountants, Licensed Public Accountants Perth, Canada (date)

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CORPORATION OF THE COUNTY OF FRONTENAC Trust Funds Statement of Financial Position Year ended December 31, 2024, with comparative information for 2023 Fairmount Home Residents

Bridget Fowler

2024 Total

2023 Total

Assets Cash

4,404

7,103

11,507

14,165

4,404

7,103

11,507

14,165

Fund Balance Fund balance

The accompanying note is an integral part of these financial statements.

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CORPORATION OF THE COUNTY OF FRONTENAC Trust Funds Statement of Financial Activities Year ended December 31, 2024, with comparative information for 2023 Fairmount Home Residents Receipts: Residents’ deposits Interest

5,162 – 5,162

Bridget Fowler

– 887 887

2024 Total

5,162 887 6,049

2023 Total

11,584 853 12,437

Disbursements: Residents’ withdrawals

8,407

300

8,707

9,467

Excess of revenue over expenses (expenses over revenue)

(3,245)

587

(2,658)

2,970

Balance, beginning of the year

7,649

6,516

14,165

11,195

Balance, end of year

4,404

7,103

11,507

14,165

The accompanying note is an integral part of these financial statements.

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CORPORATION OF THE COUNTY OF FRONTENAC Trust Funds Note to Financial Statements Year ended December 31, 2024, with comparative information for 2023

Basis of accounting: The statement of Residents’ Trust Accounts of the Corporation of the County of Frontenac reports the deposits and disbursements for the year ended December 31, 2024, in accordance with the significant accounting principles prescribed by the Ministry of Health and Ministry of Long-Term Care. General eligibility criteria for expenditures and reporting requirements are described in the 2023 2023 Long-Term Care Home Annual Report Technical Instructions and Guidelines, dated April 30October 30, 20232024, issued by the Ministry of Health and Ministry of Long-Term Care of Ontario. The purpose of the Statement is for the Entity to meet its obligation to report to the Ministry of Health and Long-Term Care of Ontario in accordance with the 2023 2023 Long-Term Care Home Annual Report Technical Instructions and Guidelines dated October 30April 30, 20232024.
Significant accounting policies: (a) Receipts: Receipts are recorded on the cash basis. (b) Disbursements: Disbursements are recorded on the cash basis.

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Report 2025-064 Recommend Report to Council To:

Warden and Members of County Council

From:

Kevin Farrell, Chief Administrative Officer

Prepared by:

Phil Piasetzki, Acting Director of Corporate Services/Treasurer

Date of meeting:

July 16, 2025

Re:

Corporate Services – 2024 County of Frontenac Audited Financial Statements

Recommendation Be It Resolved That the Council of the County of Frontenac approve the 2024 Audited Financial Statements of the Corporation of the County of Frontenac, And Further That the Council of the County of Frontenac approve the transfer of the year-end surplus of $706,475 to the Stabilization Reserve. Background The County is required to prepare financial statements, comprised of a Financial Report and a Financial Information Return on an annual basis. The financial statements are required to be audited. In 2023, the County of Frontenac issued an RFP for Audit Services and KPMG LLC were selected as the successful proponent for the audits from the 2023-2027 fiscal years. Municipalities are required to present financial statements which comply with the requirements of the Public Sector Accounting Board Standards (PSAB). These standards require a presentation that reflects full accrual accounting.

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Comment The external auditor has concluded a review of the financial records of the County of Frontenac for 2024. The draft audited financial statements have been included for your review. Year-End Surplus/Deficit After accounting for the budgeted transfers and allocations to reserves for the modernization funding and donations, the County had a year-end surplus of $706,475. In accordance with the County’s budget policy, that amount will be transferred to the Stabilization reserve to close 2024. Sustainability Implications Audited financial statements are significant to ensure accountability and transparency to citizens, and to assist municipalities with long-term and strategic planning. Financial statements are an important tool for municipal council and administration to use to report to the taxpayers on the municipal services provided with the resources at their disposal. Organizations, Departments and Individuals Consulted and/or Affected Senior Leadership Team KPMG LLC

Recommend Report to Council Corporate Services – 2024 County of Frontenac Audited Financial Statements July 16, 2025

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Page 2 of 2

Report 2025-057 Recommend Report to Council To:

Warden and Members of County Council

From:

Kevin Farrell, Chief Administrative Officer

Prepared by:

Marc Goudie, Paramedic Chief/Director Emergency and Transportation Services

Date of meeting:

July 16, 2025

Re:

Emergency and Transportation Services – Retain Ambulances Beyond Normal Service Life as Spare Vehicles

Recommendation Be it Resolved That Council approve Frontenac Paramedics retaining two ambulances beyond their normal service life cycle to help address the shortage of spare ambulances. Background Since 2020 the cost and lead time for ambulance procurement has increased substantially. The cost of an ambulance has also increased by approximately 40% since 2018 and now significant deposits are required when an order is placed. The current cost of a new ambulance is approximately $260,000 and requires a deposit of approximately $77,000. From the time an ambulance is ordered to when Frontenac Paramedics receive delivery of the ambulance is anywhere from 18-24 months. Often it is at or slightly beyond the 24-month mark to receive delivery. In 2024, Frontenac Paramedics added two 12-hour paramedic resources (1 starting in April and 1 Starting in October), and another 12-hour paramedic resource starting on January 1, 2025. Following the ORH recommendations it is further anticipated that two more 12-hour paramedic resources will be starting in January of 2026 and 2027

Page 84 of 116 Services Retain Ambulances Beyond … 2025-057 Emergency and Transportation

respectively. While anticipated, these would need to be brought forward for Council approval through the regular budget process. With the addition of two paramedic resources in 2024 and one in 2025, two of the three ambulances needed for these enhancements have come from our complement of spare vehicles which has placed greater strain on our system to address maintenance, repair, and surge capacity needs. Comments To meet stringent Ministry of Health vehicle and equipment standards, ambulances must be taken out of service so that regular maintenance and testing of equipment can be performed. This has been a challenge to accomplish in 2024 and 2025 with the number of spare ambulances that we currently have. Often, spare ambulances are put into service because a front-line ambulance has been taken out of service for mechanical or electrical repairs; an operational or contractual upstaff; or has been in a collision and needs to be repaired or replaced. Not only does this have a significant impact on our ability to maintain the fleet but also puts our ability to respond to the community at risk. There is little surge capacity built into our system to be able to adequately respond in the event of a major incident requiring more Paramedic resources to be deployed rapidly. Frontenac Paramedics are increasingly experiencing periods of time where there are no usable spare vehicles. This has resulted in paramedic crews not having vehicles to book into, and having to delay shift starts until a vehicle is available. During the most recent orientations, we did not have sufficient spare vehicle to train our new Paramedics in. They needed to use rented moving vehicles for driver training. Furthermore, the required preventative maintenance has not been fully completed for all ambulances within the allotted timeframes for this quarter. This is partially a result of not having enough spare vehicles and not the first quarter where this has occurred. Frontenac Paramedics have completed two studies regarding paramedic resourcing since 2023 and both provide recommendations for needed investments into paramedic staffing. Based on the ORH report, Paramedic resources are recommended to increase steadily until 2034. These reports provided less information and recommendations on ambulance resources that would operationally support the recommended staffing increases. The Eastern Ontario Wardens’ Caucus (EOWC) Partial Refresh of the 2019 EOWC Paramedic Services Situational Overview report recommends that “an allowance of 5.5 additional paramedic [Full-Time Equivalent] and 0.5 ambulance, should be included for each additional 12-hour shift” (EOWC, p. 36, 2023). Frontenac Paramedics are below this recommended ratio.

Recommend Report to Council Emergency and Transportation Services – Retain Ambulances Beyond Normal Service Life as Spare Vehicles. June 18, 2025

Page 85 of 116 Services Retain Ambulances Beyond … 2025-057 Emergency and Transportation

By keeping two vehicles beyond their normal end of life to be used as spares, it will provide a temporary and short-term solution to not having a sufficient number of ambulances. Financial Implications The operating costs of retaining an ambulance beyond the normal service life cycle include insurance and licensing, which will be approximately $5k per vehicle. Maintenance costs are difficult to quantify as the County has no internal historical data available. However, an aging ambulance will likely require increased repairs due to potential electrical and HVAC issues, front and rear suspension and door and seal integrity concerns. We estimate that annual maintenance costs could be $6k per vehicle. For the last six months of 2025, we estimate that the operating costs for the unit at its end of life will be $4k. In 2026, we anticipate that the annual operating costs will be $11k per vehicle. Organizations, Departments and Individuals Consulted and/or Affected Phil Piasetzki, Acting Director of Corporate Services/Treasurer Dean Popov, Deputy Chief of Operations, Frontenac Paramedics

Recommend Report to Council Emergency and Transportation Services – Retain Ambulances Beyond Normal Service Life as Spare Vehicles. June 18, 2025

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Report 2025-058 Recommend Report to Council To:

Warden and Members of County Council

From:

Kevin Farrell, Chief Administrative Officer

Prepared by:

Jannette Amini, Manager of Legislative Services/Clerk

Date of meeting:

July 16, 2025

Re:

Corporate Services – Authorization to enter into an Agreement with StoneShare Inc.

Recommendation Be it Resolved That Council authorize staff to draw up to a maximum of $12,000 from the Stabilization Reserve to implement City Connections Agenda and Meeting Management Solution; And Further That the Warden and Clerk be authorized to enter into an agreement with StoneShare Inc. for its City Connections Agenda and Meeting Management Solution. Background In August 2011, the County of Frontenac entered into an agreement with iCompass Technologies Inc. to provide a hosted application service for the County’s meeting management platform. The meeting management platform allowed the County to eliminate paper costs and optimize meeting preparation by creating, sharing, modifying, and collaborating on meeting materials without printing through a centralized meeting management information hub. The platform is an annual subscription. In 2012, the annual fee was $10,311. In 2019, the County moved to the platforms Civic Web portal which brought an additional $5,000 implementation fee. In 2025, the annual subscription rose to $17,431. Based on costs from 2011 to 2025, the subscription increases approximately 5% annually. Comments As part of the 2025 budget, Council approved a 5-year implementation phase for moving the County to an Electronic Document Records Management System (EDRMS) leveraging the County’s use of Microsoft 365 and its SharePoint online platform. The

87Authorization of 116 2025-058 Corporate Page Services to enter into an Agreement wit…

contract was awarded to StoneShare Inc. for its TownSquare solution in March, with the Legislative Services unit and the Office of the Chief Administrative Officer being the first units to be onboarded. Through this process, staff have discovered that StoneShare also provides a meeting management solution called City Connections. City Connections is a configurable, Microsoft 365-native solution designed specifically to help municipalities manage agendas, staff reports, organize meetings, public notices, and records retention, all within the County’s existing Microsoft environment. Built entirely on SharePoint, Power Platform, Teams, and Purview, it will allow the County to continue to streamline meeting management while enhancing compliance, collaboration, and transparency. In addition, City Connections will also reinforce familiar processes by allowing staff to work in tools they already know such as Word, SharePoint, and Teams. It also brings consistency and security to meeting records by automatically applying retention labels, directly supporting compliance efforts. The cost of moving to City Connections is a one-time fee, with 2 versions:

Essentials - Agenda Management - $12,000 Features include: • Agenda Creation • Minute Taking • Content Management • Participant Management • Real-time Editing in Word • Agenda Approval Workflows • Staff/Council Report Workflows • Publishing to Public Website • Support Teams, Zoom, or YouTube Broadcast • Integrated Records Management • Admin Controls for Templates / Workflows
Pro – Additional $10,000 • Advanced Meeting Management with custom Teams Interface and AI minutes At this time, staff are only looking to implement the Essentials version as the County does not utilize meeting management through Teams or take notes or comments in Council and Committee minutes. Staff are recommending that this one-time cost be taken from reserves and paid back in 2026 through the elimination of the annual software subscription to iCompass Inc. Strategic Priorities Implications Priority 4 4.1 4.2

Maximize Administrative Leadership within the County Administration

Ensure efficient and responsible financial management of County resources. Ensure transparency and accountability of the governance of the County of Frontenac.

Recommend Report to Council Corporate Services – Authorization to enter into an Agreement with StoneShare Inc. July 16, 2025

88Authorization of 116 2025-058 Corporate Page Services to enter into an Agreement wit…

Page 2 of 3

Financial Implications The County’s current agenda and meeting management solutions, iCompass, requires annual software subscriptions. In 2025, the cost of this subscription has increased to $15,425 + tax. StoneShare, a Certified Microsoft Partner based in Ottawa, specializes in IT consulting for local governments and has assisted over 55 municipalities in Ontario with workplace modernization. In collaboration with six municipalities and the County of Stormont, Dundas and Glengarry, StoneShare developed City Connections, a Microsoft-based agenda and meeting management solution. City Connections is now available to other municipalities, with the first phase launching in November and early adopter incentives available. Unlike iCompass’s recurring annual subscription costs, City Connections is a one-time purchase price of $12,250. A second phase, which include MS Teams live broadcast and advanced meeting management features, is also available for an additional $10,000; however, staff are not considering proceeding with this option currently. Staff are recommending that $12,250 be drawn from the Stabilization Reserve and paid back in 2026 through the budgeted $16,300 allocated to the iCompass Civic Web Portal, leaving a surplus or savings in 2026 of $4,050. For 2027 and beyond, this would eliminate the annual software subscription allocation by approximately $17,000 (excluding future annual increases). Organizations, Departments and Individuals Consulted and/or Affected Phil Piasetzki, Acting Treasurer David Millard, Manager of Frontenac Municipal Information Services Greg Bell, Partner, VP Customer Success StoneShare Inc.

Recommend Report to Council Corporate Services – Authorization to enter into an Agreement with StoneShare Inc. July 16, 2025

89Authorization of 116 2025-058 Corporate Page Services to enter into an Agreement wit…

Page 3 of 3

Report 2025-059 Council Information Report To:

Warden and Members of County Council

From:

Kevin Farrell, Chief Administrative Officer

Prepared by:

Richard Allen, Manager of Economic Development

Date of meeting:

July 16, 2025

Re:

K&P Trail – Acquisition Update regarding the MVCA K&P Trail

Recommendation This report is for information purposes only. County Council has already provided direction to staff to purchase the K&P Trail from the MVCA with a free and clear title. Background At its regular meeting on May 17, 2023 County Council considered Report 2023-061 and provided the following direction to staff: Motion #107-23 Moved By: Councillor Saunders Seconded By: Councillor Gowdy Be It Resolved That the Warden and Clerk be authorized to enter into an Agreement of Purchase and Sale with the Mississippi Valley Conservation Authority for the Frontenac County portion of the K&P Trail section for one dollar ($1), with a free and clear title; And Further That the County Clerk is hereby further authorized to execute all closing documents as may be required in order to complete the subject transaction, and to do all other things as may be reasonably required to close and complete the foregoing transaction. Council revisited the matter on April 17, 2024 when it reviewed Report 2024-035 from the Planning and Economic Development Committee. At that meeting, Council considered—but ultimately deferred—a recommendation to enter into a lease for any parcels where free and clear title could not be obtained. Council directed staff to postpone the lease decision until clear title is available.

Page 90 of 116 regarding the MVCA K&P Trail 2025-059 K&P Trail Acquisition Update

Comments Earlier this year, both Lanark County and Renfrew County have enacted by-laws authorizing a multi-party purchase agreement with the MVCA, as well as companion lease agreements for their own encumbered parcels. As directed by Council, Frontenac County is not participating in those leases; however, the regional purchase agreement cannot be finalized until Frontenac also signs. Within Frontenac County two parcels remain encumbered and will therefore be removed from the current agreement. Their status is summarised below: Parcel Location

Current issue

Likely path to resolution

Near Road Minor title irregularity 509 requiring clarification by MVCA

Expected to be resolved in the short term, then conveyed to the County under a separate agreement.

Near Wilbur

Resolution is expected to take some time; MVCA will retain ownership until issue is resolved.

Part of an ongoing boundary dispute between MVCA and an adjacent landowner

With these parcels removed from the multi-party agreement, staff are now in a position to sign the joint Agreement of Purchase and Sale together with Renfrew County, Lanark County and the MVCA, fully consistent with Motion #107-23. Execution of this agreement will move the broader K&P Trail acquisition forward while isolating only those parcels that still require legal attention. Council will receive further updates as the two outstanding titles progress toward resolution and before any subsequent transfer to the County is considered. Financial Implications The cost to purchase the land from the MVCA is $1, plus any related legal fees and potential survey costs. It is estimated that it will cost around $527,915 to rehabilitate this 7.8-kilometre section to the County’s safe and reliable standard defined in the K&P Trail Management Plan. Organizations, Departments and Individuals Consulted and/or Affected Lanark County Renfrew County Mississippi Valley Conservation Authority Township of North Frontenac Cunningham Swan Carty Little & Bonham LLP Snow Road Snowmobile Club Frontenac ATV Club Council Information Report K&P Trail – Acquisition Update regarding the MVCA K&P Trail July 16, 2025

Page 91 of 116 regarding the MVCA K&P Trail 2025-059 K&P Trail Acquisition Update

Page 2 of 2

Report 2025-060 Information Report to Council To:

Warden and Members of County Council

From:

Kevin Farrell, Chief Administrative Officer

Prepared by:

Jannette Amini, Manager of Legislative Services/Clerk

Date of meeting:

July 16, 2025

Re:

Corporate Services – Rural and Southern Frontenac Community Services First Quarter Transportation Report

Recommendation This report is for information purposes only. Background In 2010, the County of Frontenac provided $80,000 to FTS to support drives totaling over 500,000 kms. In 2011, FTS sought County of Frontenac support in the amount of $86,000. In 2014, this was increased by an additional $10,000 to $96,000 to support senior transportation services in the County. The grant was in support of the prior Council’s strategic priority namely: “Addressing the existing gap in Seniors Affordable Housing stock by leveraging and/or funding the construction of a project in each of the four Frontenac townships – to be accomplished by the end of the 2015-18 term of Council.” In prior years, the entire grant was provided to Frontenac Transportation Services (FTS) who in turn supported transportation services provided by SFCS; however, in 2019, the grant was split between the two organizations, with both services now reporting to Council. It was identified that given this grant was and continues to be supported annually by County Council, there was a need to standardize reporting for Council to be able to evaluate performance against stated objectives. As a result, at its regular meeting held October 16, 2019, Council passed the following resolution, being Recommend Reports from the Chief Administrative Officer, clause f):

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2019-121 Office of the Chief Administrative Officer Transportation Services – Reporting Document

Motion #: 179-19

Moved By:

Councillor Martin

Seconded By:

Councillor Higgs

Be It Resolved That the Council of the County of Frontenac receive for information the Office of the Chief Administrative Officer – Transportation Services – Reporting Document report; And Further That County Council approve the Transportation Reporting Document, to be used by Southern Frontenac Community Services and Rural Frontenac Community Services when submitting quarterly reports on the use of the County grant funding in support of their respective Transportation Services. Carried The standard reporting form compiled quarterly by each agency is to be submitted within 15 days of the end of each quarter. Comments The purpose of this report is to provide County Council with the Q1 reports of Rural and Southern Frontenac Community Services, which are attached to this report as Appendices A and B respectively. These reports were provided to Council previously through its weekly distribution package, however a quarterly report to Council provides better transparency and accountability on how County funds are being utilized. Strategic Priorities Implications Priority 1 1.2

Develop a Regional Approach to Overcome Infrastructure Issues and Maximize Infrastructure Development Opportunities Develop strategies to improve regional transportation connectivity and accessibility.

Priority 4 4.1 4.2

Maximize Administrative Leadership within the County Administration

Ensure efficient and responsible financial management of County resources. Ensure transparency and accountability of the governance of the County of Frontenac.

Financial Implications There are no financial implications associated with this report. Organizations, Departments and Individuals Consulted and/or Affected Nicki Gowdy, Rural Frontenac Community Services Heather Rogers, Southern Frontenac Community Services Philip Piasetzki, Acting Director of Corporate Services/Treasurer Information Report to Council Corporate Services – Rural and Southern Frontenac Community Services First Quarter Transportation Report July 16, 2025 Page 2 of 2

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Rural Frontenac Community Services Transportation Reporting - 2025

DATA Reporting CFCS Funding County Funding (Annual) Row

Base Informtation

of Drives

of KMs Driven

of Clients Driven

of New Clients

of Seniors Driven

6 Total # Seniors Subsidized 7 % Seniors Subsidized 9 Total Fees Charged for Rides 10 $ Paid to Drivers 11

of Drivers

12 # of New Drivers 13 14 15 16 17 18 19 20 21 22 23 24

33 34 35 36 37 38

48,000 Q1 1,956 124,268 99 10 47 47 100% 71,941 60,077 21 2

Reason for ride Appointments non medical Employment Groups/Programs/Classes Hospital appointments/treatments Medical Appointment Miscellaneous School/Daycare Shopping/Errands Social Visits/Events Deliveries of food/pharmacy/other Delivery of Meals On Wheels

Indicates -> Q2

Input Cells Q4

0 0%

Total 1,956 124,268

71,941 60,077

38 0 156 284 868 46 0 162 30 92 280 1,956

Good

Total

12,000 41,937 17,432 8,819

12,000

Revenue Total

80,188

12,000

48,000 41,937 17,432 8,819 0 0 116,188 0

Expense Summary Salaries, Wages & Benefits (SWB) Mileage Paid to Volunteers Drivers Program & Admin Ride Assistance non senior Bad Debt Volunteer Appreciation Expenditure Total

22,014 52,617 7,171 3,060 230 600 85,692

Revenue Summary County of Frontenac Grant Client Fees received Min of Health funding for seniors rides Meals on Wheels Deliveries

Comment All Drives Provided by the Agency All Drives Provided by the Agency

38 0 156 284 868 46 0 162 30 92 280 1,956

Check

Row

26 27 28 29 30 31 32

8/Jul/25

Good if Row 1 - Row = 0, Otherwise ERR

Comment County Grant/4

22,014 52,617 7,171 3,060 230 600 85,692

Net ( Cost ) or Profit $5,504 $12,000 $12,000 $12,000 $30,496 Transferred to 2026 Attestation: I, Nicki Gowdy FTS Supervisor, hereby attest the above submission is a true representation of Frontenac Transportation Services during the reporting period. I understand the information is subject to audit by the County of Frontenac. June 13 2025 Date

Nicki Gowdy Signature

94Rural of 116 2025-060 Corporate Page Services and Southern Frontenac Community Servi…

Rural Frontenac Community Services Transportation Reporting - 2025

95Rural of 116 2025-060 Corporate Page Services and Southern Frontenac Community Servi…

8/Jul/25

Rural Frontenac Community Services Transportation Reporting - 2025 DATA Reporting CFCS Funding County Funding (Annual) Row

Base Informtation 1

of Drives

of KMs Driven

of Clients Driven

of New Clients

of Seniors Driven

6 Total # Seniors Subsidized 7 % Seniors Subsidized 9 Total Fees Charged for Rides 10 $ Paid to Drivers 11

of Drivers

12 # of New Drivers 13 14 15 16 17 18 19 20 21 22 23 24

33 34 35 36 37 38

48,000 Q1 1,956 124,268 99 10 47 47 100% 71,941 60,077 21 2

Indicates ->

Input Cells

0 0%

Total 1,956 124,268

All Drives Provided by the Agency All Drives Provided by the Agency

71,941 60,077

0 Good

38 0 156 284 868 46 0 162 30 92 280 1,956 Good

Total

12,000 41,937 17,432 8,819

12,000

Revenue Total

80,188

12,000

48,000 41,937 17,432 8,819 0 0 116,188 0

Expense Summary Salaries, Wages & Benefits (SWB) Mileage Paid to Volunteers Drivers Program & Admin Ride Assistance non senior Bad Debt Volunteer Appreciation Expenditure Total

22,014 52,617 7,171 3,060 230 600 85,692

Revenue Summary County of Frontenac Grant Client Fees received Min of Health funding for seniors rides Meals on Wheels Deliveries

Comment

38 0 156 284 868 46 0 162 30 92 280 1,956 Good

Check

Row

26 27 28 29 30 31 32

10-Jul-25

Good if Row 1 - Row = 0, Otherwise ERR

Comment County Grant/4

22,014 52,617 7,171 3,060 230 600 85,692

Net (Cost) or Profit -$5,504 $12,000 $12,000 $12,000 $30,496 Transferred to 2026 Attestation: I, Nicki Gowdy FTS Supervisor, hereby attest the above submission is a true representation of Frontenac Transportation Services during the reporting period. I understand the information is subject to audit by the County of Frontenac. June 13 2025 Date

Nicki Gowdy Signature

96Rural of 116 2025-060 Corporate Page Services and Southern Frontenac Community Servi…

Rural Frontenac Community Services Transportation Reporting - 2025

97Rural of 116 2025-060 Corporate Page Services and Southern Frontenac Community Servi…

10-Jul-25

98Rural of 116 2025-060 Corporate Page Services and Southern Frontenac Community Servi…

Southern Frontenac Community Services

Transportation Reporting - 2025

DATA Reporting CFCS Funding County Funding (Annual) Row

Base Informtation

of Drives

of KMs Driven

of Unique Clients

4 % of Seniors 5

of Unique Seniors

6 Total # Subsidized 7 % Subsidized 8

of KMs Driven/Client

9 $’s/KM Charged to Client 10 $’s/KM Paid to Drivers 11

of Drivers

12 13 Destination Information 14 Hospital 15 GSAC Programs 16 Adult Day Programs 17 Medical 18 Shopping 19 Miscellaneous 20 Meals on Wheels Routes 21 Diners 22 23 24

9-Jul-25

Note: Working Password = Transportation Indicates -> Input Cells

48,000 Q1 1,485 55,079 114 93.0% 106 30 26.3% 483 8,104 19,849 43

0.0% 0

84 70 522 259 101 137 259 53 Total Check

1,485 Good

0 Good

Total

Comment

1,485 55,079 114

All Drives Provided by the Agency All Drives Provided by the Agency Cumulative Total

106 30 26.3% 483 8,104 19,849 43

Row 3 x Row 4 Row 3/Row 6 Row 2/Row 3

84 70 522 259 101 137 259 53

Diners & SALT

1,485 Good

Good if Row 1 - Row 23 = 0, Otherwise ERR

99Rural of 116 2025-060 Corporate Page Services and Southern Frontenac Community Servi…

Southern Frontenac Community Services

Transportation Reporting - 2025

Row

Revenue Summary

25 County of Frontenac Grant 26 Total Fees Collected 27 Subsidy from LHIN 28 29 30 31

32 33 34 35 36 37 38 39 40 41

Subsidy from 3rd Party

Total

12,000 6,928 15,425

12,000

48,000 6,928 15,425

2,441

Revenue Total

Expense Summary Salaries, Wages & Benefits (SWB) Paid to Volunteers Allocation of Overhead Advertising Bad Debts Written Off Expenditure Total

Net ( Cost ) or Profit

9-Jul-25

36,794

12,000

22,246 16,751 871 204 630.25

2,441 0 0 72,794 0

40,703

22,246 16,751 871 204 630 0 40,703

-$3,909

$12,000

$32,091

Comment County Grant/4

LHIN subsidy adjusted due to Commom Basket of Services reconfiguration

Insert Salary Allocated to the Program All Expenses Paid to Volunteers In Accordance with Your Budget Policy

Row 31 - Row 38

Attestation: I, _______________________________________, representing Southern Frontenac Community Services (SFCS), hereby attest the above submission is a true representation of the transportation services provided by SFCS during the reporting period. I understand the information is subject to audit by the County of Frontenac.

100 of 116 2025-060 Corporate Page Services Rural and Southern Frontenac Community Servi…

Southern Frontenac Community Services

Transportation Reporting - 2025

9-Jul-25

GRAPHS (To Date)

of Drives

1,600

1,485

60,000

1,400 1,200 1,000 800 600 400 200 0

of Unique Clients

of KMs Driven

120

55,079

50,000

100

40,000

30,000

20,000

10,000

0 Q1

300 200

400

Destination

483

100

of KMs Driven/Client

600 500

114

Diners Meals on Wheels Routes Miscellaneous Shopping Medical Adult Day Programs GSAC Programs Hospital

53 259 137 101 259 522 70 84 0

100

200

300

400

500

600

101 of 116 2025-060 Corporate Page Services Rural and Southern Frontenac Community Servi…

Southern Frontenac Community Services Transportation Reporting - 2025

10-Jul-25

DATA Reporting CFCS Funding County Funding (Annual) Row

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Q1 Base Informtation

of Drives

of KMs Driven

of Unique Clients

% of Seniors

of Unique Seniors

Total # Subsidized % Subsidized

of KMs Driven/Client

$’s/KM Charged to Client $’s/KM Paid to Drivers

of Drivers

1,485 55,079 114 93.0% 106 30 26.3% 483 8,104 19,849 43

Destination Information Hospital GSAC Programs Adult Day Programs Medical Shopping Miscellaneous Meals on Wheels Routes Diners

84 70 522 259 101 137 259 53 Total Check

Note: Working Password = Transportation Indicates -> Input Cells

48,000

1,485 Good

0.0% 0

0 Good

Total

Comment

1,485 55,079 114

All Drives Provided by the Agency All Drives Provided by the Agency Cumulative Total

106 30 26.3% 483 8,104 19,849 43

Row 3 x Row 4 Row 3/Row 6 Row 2/Row 3

84 70 522 259 101 137 259 53

Diners & SALT

1,485 Good

Good if Row 1 - Row 23 = 0, Otherwise ERR

102 of 116 2025-060 Corporate Page Services Rural and Southern Frontenac Community Servi…

Southern Frontenac Community Services Transportation Reporting - 2025 Row

Revenue Summary

25 County of Frontenac Grant 26 Total Fees Collected 27 Subsidy from LHIN 28 29 30 31

32 33 34 35 36 37 38 39 40 41

10-Jul-25

Subsidy from 3rd Party

Total

12,000 6,928 15,425

12,000

48,000 6,928 15,425

2,441

Revenue Total

Expense Summary Salaries, Wages & Benefits (SWB) Paid to Volunteers Allocation of Overhead Advertising Bad Debts Written Off Expenditure Total

Net (Cost) or Profit

36,794

12,000

22,246 16,751 871 204 630.25

2,441 0 0 72,794 0

40,703

22,246 16,751 871 204 630 0 40,703

-$3,909

$12,000

$32,091

Comment County Grant/4

LHIN subsidy adjusted due to Commom Basket of Services reconfiguration

Insert Salary Allocated to the Program All Expenses Paid to Volunteers In Accordance with Your Budget Policy

Row 31 - Row 38

Date

Signature

103 of 116 2025-060 Corporate Page Services Rural and Southern Frontenac Community Servi…

Southern Frontenac Community Services Transportation Reporting - 2025

10-Jul-25

GRAPHS (To Date)

of Drives

1,600 1,400 1,200 1,000 800 600 400 200 0

of Unique Clients

of KMs Driven

1,485

60,000

55,079

120

50,000

100

40,000

30,000

20,000

10,000

20 0

0 Q1

Destination

of KMs Driven/Client

600 500

114

0 483

400 300 200 100

0 Q1

Diners Meals on Wheels Routes Miscellaneous Shopping Medical Adult Day Programs GSAC Programs Hospital

53 259 137 101 259 522 70 84 0

100

200

300

400

500

600

10-Jul-25 Transportation Reporting - 2025

104 of 116 2025-060 Corporate Page Services Rural and Southern Frontenac Community Servi…

Southern Frontenac Community Services

April: 3,405 Med/other 2,274 ADP = 5,679 May: 3,679 med/other 2,895 ADP =6,547 June: 4,168 med/other 3,102 ADP = 7,270

105 of 116 2025-060 Corporate Page Services Rural and Southern Frontenac Community Servi…

Report 2025-065 Information Report to Council To:

Warden and Members of County Council

From:

Kevin Farrell, Chief Administrative Officer

Prepared by:

Phil Piasetzki, Acting Director of Corporate Services/Treasurer

Date of meeting:

July 16, 2025

Re:

Corporate Services – 2024 Reserve and Reserve Funds

Information This report is for information purposes only. Background Council adopted a Reserve and Reserve Fund Policy in May 2015, which aligned with the requirements and long-term direction of Council. Reserve and Reserve funds are defined in six categories:

Operating Reserves
Capital Reserves
Levy Stabilization Reserves
Strategic Project Reserves
External Agency Reserves
Restricted Reserves Comment Council maintained its commitment to the Reserve and Reserve Fund Policy during its 2024 budget deliberations. Operating Reserves: The operating reserves are built up to fund ongoing operations and planned expenditures which may vary from year to year (such as Workplace Safety and Insurance Board (WSIB) or severance costs), or which may occur on a cycle of

106 of 116 2025-065 Corporate Page Services 2024 Reserve and Reserve Funds

every few years. These reserves provide funding for County activities, such as asset condition assessments, compensation reviews, actuarial assessments, etc. which occur on an intermittent basis. •

The balance on the WSIB reserves continued to increase for all three business units as the budgeted premiums for WSIB exceeded the costs incurred to manage claims. However, the costs to service Paramedic Services claims have increased in each of the past seven years. In 2024, the County underwent an actuarial assessment to measure its future liabilities with regards to WSIB benefits, which resulted in increased rates for Paramedic services. Opening Balance

Closing Balance

Net Change

Operating Reserves Working Fund Frontenac FRC Sustainability Reserve FMT Severance Joint FP Severance FRC Operating FMT Operating FP Operating Corporate WSIB Reserve Ferry WSIB reserve Joint FPS WSIB Community Development Reserve Safe Restart Reserve Total Operating Reserve Balance

1,220,799 264,716 152,417 424,585 35,957 267,385 99,366 319,896 162,832 3,478,985 108,281 908,332 7,443,551

1,220,799 290,136 151,869 419,445 40,897 290,629 116,865 491,578 267,961 4,512,206 112,192 860,186 8,774,763

0 25,420 -548 -5,140 4,940 23,244 17,499 171,682 105,129 1,033,221 3,911 -48,146 1,331,212

Capital Asset Management Reserves: The capital asset management reserves are used to fund the replacement of long-lived equipment, vehicles, and buildings. For 2024 the County had a dedicated capital levy of 0.65%. Based on the projections in the Asset Management Plan, we identified a shortfall and approval was granted to increase the contribution to a dedicated levy of 1% in 2025. This reserve contribution will increase to a 1.6% dedicated capital levy from 2026-2034. In 2024, the main usage of the reserves was for the new Paramedic Base on Battersea Road, Renovations of the Administration building, K&P Trail development and Paramedic Vehicle Purchases.

Information Report to Council Corporate Services – 2024 Reserve and Reserve Funds July 16, 2025 Page 2 of 6

107 of 116 2025-065 Corporate Page Services 2024 Reserve and Reserve Funds

Opening Balance Asset Replacement FMT Capital Reserve Fund (Rebuild) JOINT FPS Vehicle Replacement JOINT FPS Equipment Replacement FMT Capital Replacement JOINT FMT Capital Replacement FRC Ontarians with Disabilities FRC Capital Replacement Total Asset Replacement Balance

700,315 1,566,427 2,347,488 594,110 511,710 15,000 2,658,562 8,393,612

Closing Balance 728,075 1,305,991 2,723,930 342,639 932,498 0 3,224,480 9,257,613

Net Change 27,760 -260,436 376,442 -251,471 420,788 -15,000 565,918 864,001

Stabilization Reserve: Expenses offset by the Stabilization Reserve in 2024 included: •

$15,264 for Records Management Assessment

•

$627,938 for the new FP Base

Contributions to the stabilization reserve are generally not budgeted for, with the yearend surplus making up the contributions to the reserve in years where an unallocated surplus occurs. In 2024, County Council agreed to a one-time contribution of 2% of the annual levy to the Stabilization Reserve based on stronger than expected investment returns. In 2024, the unallocated year-end surplus of $706,475.87, was transferred into the Stabilization Reserve. Note: As of 2024, the Stabilization Reserve is below the amount recommended by the 2013 KPMG Service Delivery and Organization review1 (recommendation #21, pg. 11 and 102). KPMG’s recommendation was for a stabilization reserve equivalent to 10% of the budgets for Frontenac Paramedics and Fairmount Home, or approximately $3.5M for 2021. The County’s reserve policy in 2015 adopted a more conservative target for its stabilization reserve of 15% of the municipal levy, or approximately $1.92M for 2024. To help achieve this targeted reserve level, a dedicated 0.65% annual increase for capital replacement was implemented. This dedicated levy was increased to 1.0% beginning in 2025. County Council approved the use of the Stabilization Reserve to offset its portion of the construction of the Paramedic Base at 2129 Battersea Road. The contribution from reserve in 2024 was $627,938. The use of the Stabilization Reserve to offset the construction of the Paramedic Base has resulted in the reserve being slightly below the levy percentage target.

1 Link to KPMG Report: [Link Here]

Information Report to Council Corporate Services – 2024 Reserve and Reserve Funds July 16, 2025 Page 3 of 6

108 of 116 2025-065 Corporate Page Services 2024 Reserve and Reserve Funds

Opening Balance Stabilization Reserve

Closing Balance

1,562,983

Net Change

1,907,390

344,407

Strategic Regional: This reserve will continue to be used for the projects identified by Council in 2015. The last remaining project relates to the funds set aside for the Seniors’ Housing initiatives at the Township level. The $725,000 received from the Province of Ontario as Municipal Modernization Funding in 2019 has been allocated to the Strategic Project Reserve. The initiatives approved by Council in 2020 have been included in the chart below with a progress update through December 31, 2024. Strategic Project Reserve (20-90-91000-31009) - By Project (As of December 31, 2024) 2015 Allocation Waste Management Planning Seniors’ Housing Seniors’ Transportation Economic Development

Original Allocation $ 100,000.00 $ 1,400,000.00 $ 100,000.00 $ 500,000.00

Allocation Spent $ 73,473.40 $ 382,460.80 $ 100,000.00 $ 500,000.00

Remaining $ 26,526.60 $ 1,017,539.20 $ $

2019 Allocation Modernization Funding Long-Term Care Review EORN Cell Gap Project Communications/Engagement Tool

$ $

70,000.00 250,000.00

$ $

70,000.00 250,000.00

$ $

25,000.00

Information Report to Council Corporate Services – 2024 Reserve and Reserve Funds July 16, 2025 Page 4 of 6

109 of 116 2025-065 Corporate Page Services 2024 Reserve and Reserve Funds

Regional Roads Needs Update Scheduling Software Continuous Improvement/Planning Intern Administration Facility Architectural Communal Services Implementation Energy Conservation and Demand Management EOWC - Eastern Ontario Initiatives Municipal 511 Healthcare in our Community – Physician Recruitment

$ $

40,000.00 40,000.00

$ $

40,000.00

$ $

40,000.00

90,000.00

70,365.70

19,634.30

100,000.00

50,000.00

30,000.00

17,802.53

12,197.47

$ $

25,000.00 5,000.00

$ $

25,000.00 3,845.77

$ $

1,154.23

44,000.00

927.61

43,072.39

Total Balance Remaining on Committed Projects 2022 Ending Reserve Balance Difference (Unallocated to Specific Projects)

$ 1,260,124.19 $ 1,657,147.52 $

397,023.33

There is currently $397,023 unallocated to any specific projects. This amount could be allocated to any project which Council deems to be a strategic initiative. Opening Balance Strategic Project Reserve

1,614,075

Closing Balance 1,657,148

Net Change 43,073

Sustainability Implications Governance – appropriate stewardship of County resources. Financial Implications The following table reflects the 2024 audited year end balances, summarized by reserve classification:

Information Report to Council Corporate Services – 2024 Reserve and Reserve Funds July 16, 2025 Page 5 of 6

110 of 116 2025-065 Corporate Page Services 2024 Reserve and Reserve Funds

2024 Reserve and Reserve Funds Category

2024 Actual ($)

Performance versus requirements

Operating Reserves

8,774,762

Capital Asset Reserves External Agency Reserves Strategic Regional Reserves Stabilization Reserve Legally Restricted Reserves Obligatory Reserves (CCBF and OCIF) Total

9,257,613 614,276

Meets current requirements – WSIB reserve contributions may be adjusted for future anticipated requirements Underfunded - Ongoing review Meets current requirements

1,657,148

Meets current requirements

1,907,390

Meets current requirements

216,333

Meets current requirements

1,113,679

Meets current requirements

23,541,202

*37% of the total reserve balance is held jointly with the City of Kingston for Land Ambulance and Fairmount Home. From a policy perspective, most of the County’s operating reserves are meeting current requirements. •

WSIB Reserves: Changes to annual contributions are adjusted as a percentage of direct salaries in line with the estimated future liabilities determined during the latest actuarial assessment, which covers the period of 2024 through 2026.

•

Stabilization Reserve: No action recommended at this time, though caution is advised if planning to use the stabilization reserve to offset the costs of one-off requests. The long-range trend has been small, annual increases in the stabilization reserve relating to unallocated surpluses. Staff will continue to monitor the balance in the stabilization reserve and may recommend a different course of action should the balance continue to decrease.

•

Capital Replacement Reserves: The dedicated capital levy increased to 1% in 2025 and will further increase to a 1.6% dedicated capital levy from 2026-2034.

Organizations, Departments and Individuals Consulted and/or Affected Frontenac Paramedics Fairmount Home Planning and Economic Development Kathie Shaw, Senior Financial Analyst

Information Report to Council Corporate Services – 2024 Reserve and Reserve Funds July 16, 2025 Page 6 of 6

111 of 116 2025-065 Corporate Page Services 2024 Reserve and Reserve Funds

By-Law Number 2025-026 of The Corporation of the County of Frontenac being a by-law to authorize the Warden and Clerk to enter into an agreement with StoneShare Inc. to implement City Connections Agenda and Meeting Management Solution. Whereas Sections 5 of the Municipal Act, 2001, as amended (hereinafter the Act) provides that a municipal power, including a municipality’s capacity, rights, powers and privileges, shall be exercised by its council by by-law, unless the municipality is specifically authorized to do otherwise; and, Whereas the County of Frontenac wishes to enter into an agreement with StoneShare Inc. for a meeting management solution; Now Therefore Be It Resolved That the Council of the Corporation of the County of Frontenac hereby enacts as follows:

That the Warden and the Clerk be authorized to enter into an agreement with StoneShare Inc. to implement City Connections Agenda and Meeting Management Solution.
That this By-law shall come into force and take effect upon the date of final passing. Read a First and Second Time this 16th day of July, 2025. Read a Third Time, Signed, Sealed and Finally Passed this 16th day of July, 2025. The Corporation of the County of Frontenac

Gerry Lichty, Warden

Jannette Amini, Clerk

112toofenter 116 into an agreement with the StoneS… To Authorize WardenPage and Clerk

By-Law No. 2025-027 Of The Corporation of the County of Frontenac being a by-law to authorize the execution of an Agreement with the Canadian Union of Public Employees, Local 109 Whereas the County of Frontenac’s Marine Services Crew are represented by Local 109 of the Canadian Union of Public Employees (CUPE Local 109); And Whereas the County of Frontenac’s collective agreement with CUPE Local 109 expired as of December 31, 2024; And Whereas a four year collective agreement, effective January 1, 2025 to December 31, 2027, was reached and has been affirmed by a union membership ratification vote taken July 7, 2025; And Whereas Section 5 of the Municipal Act, S.O. 2001, c. 25 and amendments thereto provides that a municipal power, including a municipality’s capacity, rights, powers and privileges under Section 8 shall be exercised by its council and by by-law unless the municipality is specifically authorized to do otherwise: Now Therefore Be It Resolved That the Corporation of the County of Frontenac hereby enacts as follows: 1.

That the Warden and Clerk be authorized to execute a two year collective agreement, effective January 1, 2025 to December 31, 2027, with Local 109 of the Canadian Union of Public Employees (CUPE Local 109) which represents the County’s Marine Services Crew;

That the agreement shall be attached to and form part of this by-law.

That this By-law shall come into force and take effect as of the final passing thereof.

Read a first and second time this 16th day of July, 2025. Read a third time and finally passed this 16th day of July, 2025. The Corporation of the County of Frontenac

Gerry Lichty, Warden

Jannette Amini, Clerk

Page of 113 116 To authorize the execution an of Agreement with the Canadian Union of Pu…

By-Law Number 2025-028 of The Corporation of the County of Frontenac being a by-law to authorize the Warden and Clerk to execute an Agreement of Purchase and Sale for lands legally described as Part of PT LT 11 CON 10 Palmerston PT 1 13R10926, Township of North Frontenac, being part of PIN 36211-0131 (LT). Whereas in 2020 County Council approved the Frontenac K&P Trail expansion from Sharbot Lake to Clarendon, and Whereas a negotiation process was necessary with current landowners of the abandoned rail bed between Sharbot Lake to Clarendon; and, Whereas the Council of the County of Frontenac deems it appropriate to purchase lands to develop the K&P Trail from Sharbot Lake to Clarendon: Now Therefore Be It Resolved That the Council of the Corporation of the County of Frontenac enacts as follows: 1.

That the Warden and Clerk be authorized to enter into an Agreement of Purchase and Sale for lands for lands legally described as Part of PT LT 11 CON 10 Palmerston PT 1 13R10926, Township of North Frontenac, being part of PIN 36211-0131 (LT); and,

That the County Clerk is hereby further authorized to execute all closing documents as may be required in order to complete the subject transaction, and to do all other things as may be reasonably required to close and complete the foregoing transaction; and,

That this By-law shall come into force and take effect upon the date of final passing.

Read a First and Second Time this 16th day of July, 2025. Read a Third Time, Signed, Sealed and Finally Passed this 16th day of July, 2025. The Corporation of the County of Frontenac

Gerry Lichty, Warden

Jannette Amini, Clerk

Pageand 114 of 116 T o authorize the Warden Clerk to execute an Agreement of Purchase a…

By-Law No. 2025-029 of The Corporation of the County OF Frontenac being a by-law to confirm all actions and proceedings of County Council on July 16, 2025

Whereas Section 8 of the Municipal Act, S.O. 2001, c.25 and amendments thereto provides that a municipality has the capacity, rights, powers and privileges of a natural person for the purpose of exercising its authority under the Municipal Act or any other Act; and; Whereas Subsection 2 of Section 11 of the Municipal Act, S.O. 2001, c.25 and amendments thereto provides that a lower-tier municipality and an upper-tier municipality may pass by-laws respecting matters within the spheres of jurisdiction described in the Table to Subsection 2 subject to certain provisions, and; Whereas Section 5 of the Municipal Act, S.O. 2001, c. 25 and amendments thereto provides that a municipal power, including a municipality’s capacity, rights, powers and privileges under Section 8 shall be exercised by its council and by by-law unless the municipality is specifically authorized to do otherwise; and; Whereas the Council of the County of Frontenac deems it expedient to confirm its actions and proceedings; Now Therefore Be It Resolved That the Council of the Corporation of the County of Frontenac hereby enacts as follows:

That all actions and proceedings of the Council of the County of Frontenac taken at its regular meeting held on July 16, 2025, be confirmed as actions for which the municipality has the capacity, rights, powers and privileges of a natural person.
That all actions and proceedings of the Council of the County of Frontenac taken at its regular meeting held on July 16, 2025, be confirmed as being matters within the spheres of jurisdiction described in Subsection 2 of Section 11 of the Municipal Act, S.O. 2001, c.25 and amendments thereto.
That all actions and proceedings of the Council of the Corporation of the County of Frontenac taken at its regular meeting held on July 16, 2025, except those taken by by-law and those required by by-law to be done by resolution are hereby sanctioned, ratified and confirmed as though set out within and forming part of this by-law.

Page 115 of 116of County Council on July 16, 20… T o confirm all actions and proceedings

4. That this by-law shall come into force and take effect as of the final passing thereof. Read a First and Second Time this 16th day of July 2025 Read a Third Time and Finally Passed, Signed and Sealed this 16th day of July 2025.

The Corporation of the County of Frontenac

Gerry Lichty, Warden

Jannette Amini, Clerk

By-Law No. 2025-029 – To Confirm all Actions and Proceedings of County Council July 16, 2025

Page 116 of 116of County Council on July 16, 20… T o confirm all actions and proceedings

Page 2 of 2

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