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2025-09-08_Agenda Packet--Dossier de l'ordre du jour COMMON COUNCIL / CONSEIL COMMUNAL August 18, 2025 / le 18 août 2025 MINUTES REGULAR MEETING COMMON COUNCIL OF THE CITY OF SAINT JOHN AUGUST 18, 2025, AT 6:00 PM ND 2 FLOOR COMMON COUNCIL CHAMBER, CITY HALL An Electronic means of communication will be used at this meeting. The public may attend the meeting in person in the Council Chamber or view the meeting on the Website (www.saintjohn.ca) or on Rogers TV͵ Present: Mayor Donna Noade Reardon Deputy Mayor John MacKenzie Councillor-at-Large Gary Sullivan Councillor-at-Large Brent Harris Councillor Ward 1 Greg Norton Councillor Ward 1 Joanna Killen Councillor Ward 2 Barry Ogden Councillor Ward 3 Gerry Lowe Councillor Ward 3 Mariah Darling Councillor Ward 4 Paula Radwan Councillor Ward 4 Greg Stewart Also Present: Chief Administrative Officer B. McGovern General Counsel M. Tompkins Commissioner Finance K. Fudge Commissioner Utilities and Infrastructure Services I. Fogan Commissioner Public Works and Transportation M. Hugenholtz Commissioner Human Resources S. Hossack Director External Relations L. Kennedy Assistant Deputy Chief L. Robichaud Director Development and Community Standards C. McKiel City Clerk J. Taylor Deputy City Clerk A. McLennan 1. Call to Order 1 COMMON COUNCIL / CONSEIL COMMUNAL August 18, 2025 / le 18 août 2025 1.1 Land Acknowledgement Councillor Killen read aloud the Land Acknowledgement and called for a moment of reflection. the Wolastoqiyik/Maliseet. The Wolastoqiyik/Maliseet along with their Indigenous Neighbours, and Friendship Treaties with the British Crown in the 1700s that protected their rights to lands 1.2 National Anthem 2. Approval of Minutes 2.1 Minutes of July 28, 2025 Moved by Deputy Mayor MacKenzie, seconded by Councillor Harris: RESOLVED that the minutes of July 28, 2025, be approved. MOTION CARRIED. 3. Approval of Agenda Moved by Councillor Darling, seconded by Councillor Harris: RESOLVED that the agenda of August 18, 2025, be approved with the addition of Item 17.1 License Agreement for 160-164 Union Street; 17.2 Commencement of Action against Armour Transport Inc.; 17.3 Saint John Theatre Company Courthouse Project Contribution Agreement; 17.4 Market Square Assignment of Head Lease; and 17.5 Appointment to Police Commission. MOTION CARRIED. 4. Disclosures of Conflict of Interest No disclosures were declared. 5. Consent Agenda 5.1 RESOLVED that the Council Community Fund application submitted by Councillor Harris for the Saint John Trojans R.F.C. Inc. for $1,500 be approved. 5.2 RESOLVED that as recommended in the submitted report M&C 2025-197: AED Purchase for the Lorneville Community Center the City accepts the terms of the Disclaimer with the New Brunswick Heart & Stroke Foundation as attached to M&C 2025-197, and that the Mayor & Clerk be authorized to execute the said Disclaimer and any other documents necessary to facilitate the acquisition of an AED for the Lorneville Community Center. 2 COMMON COUNCIL / CONSEIL COMMUNAL August 18, 2025 / le 18 août 2025 5.3 RESOLVED that as recommended in the submitted report M&C 2025-202: Tree Planting Award of Contract Common Council award the tender for Tree Planting to Ayles Natural Landscaping Ltd. at a total cost of $255,780.00 plus HST. 5.4 RESOLVED that as recommended in the submitted report M&C 2025-198: Tender 2025-681001T Phosphates for Corrosion Control, the tender for the establishment of a supply agreement for Phosphate for Corrosion Control for the Loch Lomond Drinking Water Treatment Facility and the Spruce Lake Water Treatment Facility be awarded to the lowest compliant bidder, Shannon Chemical Corporation, for a one-year term. 5.5 RESOLVED that as recommended in the submitted report M&C 2025-176: 2025 Unidirectional Water System Flushing the 2025 Unidirectional Water System Flushing be awarded to Aqua Data Atlantic for $147,477.00 + HST. 5.6 RESOLVED that as recommended in the submitted report M&C 2025-206: Environmental Trust Fund Letter of Offer re: Saint John GUDI screening (Harbourview wellfield) the Mayor and Common Clerk be authorized to sign the submitted Environmental Trust Fund Letter of Offer, Re: Saint John GUDI screening (Harbourview wellfield). Moved by Deputy Mayor MacKenzie, seconded by Councillor Stewart: RESOLVED that the recommendation set out in each consent agenda item, respectively, be adopted. MOTION CARRIED UNANIMOUSLY. 6. Members Comments Members commented on various local events. 7. Proclamation 8. Delegations / Presentations 8.1 Council Commendation M. Baxter The Mayor thanked Matthew Baxter for his heroic efforts that resulted in him saving a life at Little River Reservoir. The Mayor, along with Councillors Norton and Stewart, presented Matthew Baxter with a Council Commendation. 9. Public Hearings 6:30 p.m. 10. Consideration of By-Laws 11. Submissions by Council Members 11.1 Enforcement Options regarding the Keeping of Animals (Deputy Mayor MacKenzie) Moved by Deputy Mayor MacKenzie, seconded by Councillor Ogden: 3 COMMON COUNCIL / CONSEIL COMMUNAL August 18, 2025 / le 18 août 2025 RESOLVED that the CAO be directed to investigate and report back on opportunities to leverage the use of administrative penalty notices for by-laws enforced under the Community Standards program service area. MOTION CARRIED. 11.2 Notice of Motion Democratic Reform (Councillor Harris) Councillor Harris read aloud a Notice of Motion re: Democratic Reform. In accordance with the Procedural By-Law section 16.27 the motion is deferred to the next meeting of Council, September 8, 2025, for discussion and vote. 12. Business Matters Municipal Officers 12.1 Chief Administrative Officer Update on select Catalytic Projects and Advocacy (Verbal) CAO McGovern provided an update on the following catalytic projects: New South End and North End Schools, Affordable Housing grants, Housing Accelerator Program, and the Fundy Quay development. Moved by Councillor Darling, seconded by Councillor Ogden: RESOLVED that the Chief Administrative Officer verbal update on select Catalytic Projects and Advocacy, be received for information. MOTION CARRIED. 13. Committee Reports ! 14. Consideration of Issues Separated from Consent Agenda 15. General Correspondence 15.1 A. Pottle: Tuktuks on Harbour Passage (Recommendation: Receive for Information) Moved by Deputy Mayor MacKenzie, seconded by Councillor Killen: RESOLVED that the A. Pottle correspondence regarding Tuktuks on Harbour Passage be received for information. MOTION CARRIED. The Mayor advised the item would also be referred to the Public Safety Committee for inclusion on the agenda for their next meeting. 15.2 PRO Kids: Request to present (Recommendation: Refer to Clerk to schedule the presentation) Moved by Councillor Stewart, seconded by Councillor Ogden: RESOLVED that the PRO Kids request to present be referred to the Clerk to schedule the presentation. 4 COMMON COUNCIL / CONSEIL COMMUNAL August 18, 2025 / le 18 août 2025 MOTION CARRIED. 15.3 Spruce Lake Industrial Park Expansion: Citizen letters received subsequent to Public Hearing (per 10.4 of Procedural By-Law) (Recommendation: Receive for Information) Moved by Deputy Mayor MacKenzie, seconded by Councillor Radwan: RESOLVED that the citizen letters regarding the Spruce Lake Industrial Park Expansion received after the public hearing be received for information. MOTION CARRIED. 15.4 1384 Latimore Lake Road: Citizen letter received subsequent to Public Hearing (per 10.4 of Procedural By-Law) (Recommendation: Receive for Information) Moved by Deputy Mayor MacKenzie, seconded by Councillor Darling: RESOLVED that the citizen letter regarding 1384 Latimore Lake Road received after the public hearing be received for information. MOTION CARRIED. 16. Supplemental Agenda 17. Committee of the Whole 17.1 License Agreement for 160-164 Union Street Moved by Deputy Mayor MacKenzie, seconded by Councillor Killen: RESOLVED that as recommended by the Committee of the Whole, having met on August 18, 2025, the City enter into a License Agreement with 1988067 Ontario Limited generally in the form as presented to Committee of the Whole at its meeting held August 18, 2025, to permit egress access to City land (PID 00039479) located in the rear of the property which is currently used as a City parking lot, and that the Mayor and Clerk be authorized to execute the said License Agreement and any other documents ancillary thereto. MOTION CARRIED. 17.2 Commencement of Action against Armour Transport Inc. Moved by Deputy Mayor MacKenzie, seconded by Councillor Killen: RESOLVED that as recommended by the Committee of the Whole, having met on August 18, 2025, the City commence an action in the Small Claims Court of New Brunswick against Armour Transport Inc. and John Roy Wetmore for damages to a light pole that occurred on August 16, 2023. MOTION CARRIED. 17.3 Saint John Theatre Company Courthouse Project Contribution Agreement Moved by Councillor Sullivan, seconded by Councillor Darling: 5 COMMON COUNCIL / CONSEIL COMMUNAL August 18, 2025 / le 18 août 2025 RESOLVED that as recommended by the Committee of the Whole, having met on August 18, 2025, the City enter into a Contribution Agreement with the Saint John Theatre Company Inc., for $818,000 in funding for the construction of the Sydney Street Courthouse Project, and generally in the form as presented to the Committee of the Whole in M&C 2025-199, and that the Mayor and City Clerk be authorized to execute the agreement and any documents ancillary thereto. MOTION CARRIED. 17.4 Market Square Assignment of Head Lease Moved by Deputy Mayor MacKenzie, seconded by Councillor Darling: RESOLVED that as recommended by the Committee of the Whole, having met on August 18, 2025, Common Council approve the following: 1. The City consent to the assignment of the Central Building Complex Lease between the City of Saint John and the Hardman Group Limited, dated October 14, 1980, as amended, from the Hardman Group Limited to 752472 N.B. Inc.; and 2. The Mayor and Clerk be authorized to execute any documents, approved in form proposed assignment of any and all interests that the Hardman Group Limited has within the Market Square Complex (including, but not limited to, the Head Lease and the subleases for the Trade and Convention Center, the Library, and the Parking Garage) to 752472 N.B. Inc. MOTION CARRIED with Councillors Lowe and Sullivan voting nay. 17.5 Appointment to Police Commission Moved by Councillor Lowe, seconded by Councillor Sullivan: RESOLVED that Michael Costello be re-appointed to the Saint John Board of Police Commissioners from August 18, 2025, for a period of up to six months to allow the Nominating Committee sufficient time to facilitate the selection of a new board member. MOTION CARRIED. 18. Adjournment Moved by Councillor Lowe, seconded by Councillor Killen: RESOLVED that the meeting of Common Council held on August 18, 2025, be adjourned. MOTION CARRIED. The Mayor declared the meeting adjourned at 6:30 p.m. 6 COMMON COUNCIL / CONSEIL COMMUNAL August 27, 2025 / le 27 août 2025 MINUTES REGULAR MEETING COMMON COUNCIL OF THE CITY OF SAINT JOHN AUGUST 27, 2025, AT 4:30 PM MEETING CONDUCTED BY ELECTRONIC PARTICIPATION An Electronic means of communication will be used at this meeting. The public may attend the meeting in person in the Council Chamber or view the meeting on the Website (www.saintjohn.ca) or on Rogers TV͵ Present: Deputy Mayor John MacKenzie Councillor-at-Large Gary Sullivan Councillor Ward 1 Greg Norton Councillor Ward 2 Barry Ogden Councillor Ward 3 Gerry Lowe Councillor Ward 4 Paula Radwan Councillor Ward 4 Greg Stewart Absent: Mayor Donna Noade Reardon Councillor-at-Large Brent Harris Councillor Ward 1 Joanna Killen Councillor Ward 3 Mariah Darling Also Present: Chief Administrative Officer B. McGovern General Counsel M. Tompkins Commissioner Utilities and Infrastructure Services I. Fogan Commissioner Public Works M. Hugenholtz Director External Relations L. Kennedy Financial Controller C. Lavigne Chief City Engineer M. Baker City Clerk J. Taylor Deputy City Clerk A. McLennan Administrative Assistant A. Kumpan 1. Call to Order 1 COMMON COUNCIL / CONSEIL COMMUNAL August 27, 2025 / le 27 août 2025 1.1 Land Acknowledgement Deputy Mayor MacKenzie read aloud the Land Acknowledgement and called for a moment of reflection. the Wolastoqiyik/Maliseet.The Wolastoqiyik/Maliseet along with their Indigenous Neighbours, and Friendship Treaties with the British Crown in the 1700s that protected their rights to lands 2. Approval of Agenda Moved by Councillor Lowe, seconded by Councillor Sullivan: RESOLVED that the agenda of August 27, 2025, be approved. MOTION CARRIED. 3. Disclosures of Conflict of Interest No disclosures were declared. 4. Business Matters Municipal Officers 4.1 Contract No. 2025-03 Asphalt Resurfacing 2025 Phase III Moved by Councillor Sullivan, seconded by Councillor Ogden: RESOLVED that as recommended in the submitted report M&C 2025-212: Contract No. 2025-23 Asphalt Resurfacing 2025 Phase III, the contract be awarded to the low Tenderer, Galbraith Construction Ltd., at their tendered price of $926,026.00 (including HST) as calculated based upon estimated quantities, and further that the Mayor and City Clerk be authorized to execute the necessary contract documents. MOTION CARRIED. 5. Adjournment Moved by Councillor Lowe, seconded by Councillor Ogden: RESOLVED that the meeting of Common Council held on August 27, 2025, be adjourned. MOTION CARRIED. The Mayor declared the meeting adjourned at 4:33 p.m. 2 PLANNING ADVISORY COMMITTEE August21, 2025 Her Worship Mayor Donna Noade Reardon and Members of Common Council Your Worship and Councillors: SUBJECT:ProposedStreetVesting 125 McAllister Drive(Portion of PID55237069) At the August 19, 2025 meeting of thePlanning Advisory Committee, they consideredtheattachedreportregarding the vesting of a public street. Yeva Mattson, Plannerwith Growth and Community Services, appeared before the Committee and provided an overview of the proposed subdivision and street vesting. Curtis Langille, on behalf of the applicant, the City of Saint John, spoke in favour of staff recommendation. No other members of the public appeared nor were any letters received. RECOMMENDATION: 1.That Common Council assent to the attached subdivision plan (Tentative Subdivision Plan Field House Subdivision, Phase 2) with respect to the proposed vesting of a portion of PID 55237069 as a Public Street, as shown on the attached Tentative Plan of Subdivision. 2.That Common Council assent to any necessary Municipal Servicing Easements. Respectfully submitted, Brad Mitchel Chair Page 1of 1 Date:August15, 2025 To:PlanningAdvisory Committee From:Growth &Community Services Meeting:August 19, 2025 SUBJECT Applicant:City of Saint John Landowner:ExhibitionAssociation Location:125 McAllister Drive PID:55237069 PlanDesignation:Regional Retail Centre Zoning:Regional Commercial (CR) and Park(P) Application Type:Subdivision Jurisdiction:The Community Planning Act authorizes the Planning Advisory Committee to adviseCommon Council concerning thevesting of public streets. The Subdivision By-Law authorizes the Planning Advisory Committeeto approve other accesses suitable for the passage of motorvehicles as being advisable for the development of land. EXECUTIVE SUMMARY The subdivision application involves creation of Lot 25-1(as identified on the Tentative Subdivision Plan)that does not front onto a public street. The proposed lot will be used to facilitate the development of an addition to the Fieldhouse at 129 McAllister Drive. The Page 1of 4 City of Saint John125 McAllister DriveAugust15, 2025 subdivision will also vest a parcel of landas a Public Streetwhich will serveas an extension of Majors Brook Drive. Approval of the application is recommended. RECOMMENDATION 1. That Common Council assent to the attached subdivision plan (Tentative Subdivision Plan – Field House Subdivision, Phase 2) with respect to the proposed vesting of a portion of PID 55237069 as a Public Street, as shown on the attached Tentative Plan of Subdivision. 2. That Common Council assent to any necessary Municipal Servicing Easements. 3. That the Planning Advisory Committee, subject to section 15(2) of the Subdivision By- Law, approve a lot that does not abut a public street subject to the following condition: a. That an Access Easement serving Lot 25-01 be illustrated and noted on the Subdivision Plan. b. That an Access Agreement be prepared and submitted with the Final Subdivision Plan. 4. That the Planning Advisory Committee approve a variance to reduce the required Lands for Public Purpose for the proposed subdivision to nil. DECISION HISTORY In 2017, PAC authorized the subdivision of 129 McAllister Drive as a lot with no public street frontage to facilitate the construction of the existing recreation facility known as the Fieldhouse. The lot was granted access through a Common Right-of-Way. In addition, a variance was granted to reduce the required Land for Public Purpose for the associated subdivision to nil. In 2018, a PAC variance was then granted for the construction of the Fieldhouse at 129 McAllister Drive to reduce the onsite parking requirements and to increase the building height. This variance application included an analysis of future parking demands for a possible second phase of the Fieldhouse. ANALYSIS Proposal The applicant is proposing a subdivision to facilitate the development of Phase 2 of the Fieldhouse, which would allow an extension of the existing Recreation Facility. Site and Neighbourhood The subject property is located at 125 McAllister Drive, adjacent to the Fieldhouse and the Exhibition Grounds. The surrounding area is primarily zoned Regional Commercial (CR), with Low-Rise Residential (RL) zoning located nearby. The subject site is primarily zoned Park (P), which supports recreation facilities like the Fieldhouse and Exhibition Grounds. The portion of Page 2 of 4 City of Saint John125 McAllister DriveAugust15, 2025 the site which currently serves as a private access for a number of businessesin addition to the subject site, is zoned Regional Commercial (CR). Municipal Plan and Subdivision Bylaw The Municipal Plan has designated the site as Regional Retail Centre. This designation includes large-format retail and service concentrations in the East and West of the City. Recreation Facilities are a benign land use that would compliment the Regional Retail Centre while also supporting the residential character of northern adjacent properties. A portion of the site, proposed to be vested as a public street (an extension of Majors Brook Drive, as shown in the attached plan), is zoned Regional Commercial (CR) and was previously developed to a City Standard. This private access currently serves a number of businesses located on McAllister Drive, in addition to the Exhibition Grounds and the Fieldhouse. Vesting of this land as a public street requires Common Council assent, following a recommendation from the Planning Advisory Committee (PAC). The Subdivision By-Law generally requires all new lots to front a public street to facilitate legal and physical access. The creation of a lot not fronting a public street requires PAC’s authorization, which requires that an alternative legal and physical access be established that is suitable for the passage of motor vehicles. Although the subject property at 125 McAllister Drive fronts onto three public streets (McAllister Drive, Golden Grove Road, and Parkhill Drive), physical access has largely been limited to the private access located off McAllister Drive. This private access also provides legal and physical access to the Fieldhouse (129 McAllister Drive) through a Common Right-of-Way. A local government easement would need consent from Common Council to protect infrastructure. The request for reduction in Lands for Public Purpose for the required subdivision is requested as the fieldhouse serves as recreational facility and regional asset for the City. The Fieldhouse, combined with the onsite walking trails, meet the intent of the Lands for Public Purpose requirement. The proposed lot complies with all other requirements of the Subdivision and Zoning By-Laws. Infrastructure and Protective Services The City’s Infrastructure Development, Building and Fire, and Emergency Management Service Areas also reviewed the proposal. No concerns were raised by the City’s Service Areas. Conclusion The applicant seeks to formally vest an extension of Majors Brook Drive as a Public Street and to subdivide a lot that would be accessed via a Common Right-of-way. As the application meets the intent of the Subdivision and Zoning Bylaw, approval is recommended. Page 3 of 4 City of Saint John125 McAllister DriveAugust15, 2025 ALTERNATIVESAND OTHER CONSIDERATIONS No other alternatives were considered. ENGAGEMENT In accordance with the Committee’s Rules of Procedure, notification of the proposal was mailed to landowners within 100 metres of the subject property on August 5, 2025. APPROVALS AND CONTACT AuthorManager Yeva Mattson, MCIP, RPP Jennifer Kirchner, MCIP, RPP Contact: Yeva Mattson Telephone: (506) 721-8453 Email: yeva.mattson@saintjohn.ca Application: 25-0153 APPENDIX Map 1: Aerial Photography Map 2: Future Land Use Map 3: Zoning Attachment 1: Site Photos Submission 1: Tentative Plan of Subdivision Page 4 of 4 ATTACHMENT 1: SITE PHOTOGRAPHY Section of PID 55237069 looking North to be vested as public street to create and extension of Majors Brooke Drive. Section of PID 55237069 looking South to be vested as public street to create and extension of Majors Brooke Drive. Portion of PID 55237069 to be subdivided for new lot. Area to be subdivided is the gravel/grass section outlined by street. From:Rachel Sarpong To:Mattson, Yeva Subject:14 Parkhill Drive issues Date:August 23, 2025 10:36:55 AM You don't often get email from rsarpong29@gmail.com. Learn why this is important \[ External Email Alert\] **Please note that this message is from an external sender. If it appears to be sent from a Saint John employee, please forward the email to spamsample@saintjohn.ca or contact the IT Service Desk.** Good morning Yeva, This is a follow up to our telephone conversation of Aug 14, 2025, when we discussed the structural issues to our property that have arisen since Phase 1 of the of the Irving Oil Field House. As we discussed on the phone, my husband and I did not oppose Phase 1 of the Field House as we thought it was great for our neighborhood and the city. Having brought up three children here we thought that having something like this would have been great when our kids were growing up. However, we never imagined in our wildest dreams that this project could potentially cause damage to our property and structure. Since the construction of the Field House, we have noticed that our house has a tilt and lots of cracks in our floor tiles and some of our ceilings. We also have a noticeable gap between our floor tiling and the base board trim in our downstairs washroom. There are also gaps in our floating floor, doors that will no longer close shut and some doors that do not stay open without the need of a door stopper. Our sundeck door has shifted and no longer swings open and closed, we must force it shut. The bolts holding our sundeck to the house are strained. We have a cracked door frame in our back door that leads to our sundeck. We have cracking in some of our walls and the baseboard trims pulling off of the wall. Some of our windows do not open and close easily as they used to. We have had major leak issues that we had to fix in our sunroom. It was discovered that there was a gap between where the sunroom and the house attach. This is most likely related to the shift in the structure. We have also noticed that our landscaping has changed and tilts towards the walking trails. There is a hole on our property right along the fencing which is evidently caused by the digging that took place right next to our property. Also our driveway is now warping. These issues did not exist prior to the Field House project. As I mentioned to you when we spoke, we had surveyors come to check things out and we told that it is highly possible that all of the land disturbance next to our property and the construction of the walking trails and ponds have negatively contributed to the issues with our property. We obtained a copy of the geological report from the Field House, and it is not apparent that any consideration was given to potential impacts to our property when it comes to the digging and disturbance of the land to accommodate walking trails ponds and the bridge that is pretty much glued to our property. As per our discussion, I had to address issues with Lindsay Construction during Phase 1 construction. I had to fight with them to keep the construction fence up as the permanent fence does not go up as far as our property. They also had a mini backhoe on our property without our permission and left it there. I had to chase after them to find out why this was done and to have it removed from our property. They damaged our law with the backhoe, so I requested they come fix it which they did. In all fairness, we are the only property that is so close to the land that was disturbed and therefore more consideration should have been given to any potential impacts to our property before construction took place. Having dug up the land and moved it around and run water in to supply the ponds someone should have considered what damage this could cause to our property. The dredging that the City of Saint John did years back may also have contributed to all of this as it also disturbed the land. Either the City of Saint John or the Irving Oil Field House should have built a retaining wall to protect our property from the damages that we are now living with and having to find a way to fix. We are retired senior citizens who have paid property taxes for over 30 years, these are supposed to be our golden years. We never imagined that we would ever be in this situation. If we could have seen into the future, we would have had eyes wide open in dealing with the projects and ensured that our best interest was taken into account. In retrospect, if we had known that our property was going to be structurally impacted by the Irving Oil Field House project and the City of Saint John dredging, we would have fought tooth and nail for our protection. But we had no idea that all of these problems would happen to our property. Now Phase 2 of the Irving Oil Field House is coming up and who knows what this is going to do to our property. At this point we our confidence level is low and we are hesitant to support any further development of the Field House project. We would very much appreciate the City of Saint John investigating this situation for us. We strongly believe that someone needs to be held accountable for the damages caused to our property. Thank you in advance. We look forward to your response. Rachel and Kwame Adjei-Sarpong 14 Parkhill Drive Tel 506 634 1443 Rachel cell 506 647 5541 COUNCILREPORT M&C No.2025-218 Report DateSeptember 4, 2025 Meeting DateSeptember 8, 2025 Service AreaPublic Works and Transportation Services HerWorship Mayor Donna Noade ReardonandMembers of Common Council SUBJECT: Designation of By-Law Enforcement OfficersAubrey MacCloudand JeraldKunitzky AUTHORIZATION Primary Author(s)Commissioner/Dept. HeadChief Administrative Officer Barb CrawfordMichael HugenholtzJ. Brent McGovern RECOMMENDATION It is recommended that CommonCounciladopt the attached resolution appointing Aubrey MacCloudandJeraldKunitzkyas by-law enforcement officers for the {ƚƌźķ ğƭƷĻ .ǤΏƌğǞ, the CƌǤĻƩ 5źƭƷƩźĬǒƷźƚƓ .ǤΏƌğǞ and the {ƓƚǞ wĻƒƚǝğƌ .ǤΏƌğǞ. EXECUTIVE SUMMARY The purpose of this report is to designate Aubrey MacCloud, Badge No. 17251 Canadian Corps of CommissionairesandJeraldKunitzky, Badge No. 16720 Canadian Corps of Commissionaires,as a by-Law enforcementofficers forthe {ƚƌźķ ğƭƷĻ .ǤΏƌğǞ, the CƌǤĻƩ 5źƭƷƩźĬǒƷźƚƓ .ǤΏƌğǞ, and the {ƓƚǞ wĻƒƚǝğƌ .ǤΏƌğǞ which are administeredby the Public Works Department. In doing so, Mr. MacLeod and Mr. Kunitzkywill be authorized to: Administer and enforce the {ƚƌźķ ğƭƷĻ .ǤΏƌğǞ Administer and enforce the CƌǤĻƩ 5źƭƷƩźĬǒƷźƚƓ .ǤΏƌğǞͳ ğƓķ Administer and enforce the{ƓƚǞ wĻƒƚǝğƌ .ǤΏƌğǞ͵ PREVIOUS RESOLUTION Not applicable. REPORT It is necessary at this time to designate Aubrey MacCloudandJeraldKunitzkyas by-Law enforcement officers, by adopting the attached resolution so that they - 2 - may carry out their duties pertaining to enforcement of the {ƚƌźķ ğƭƷĻ .ǤΏƌğǞ, the CƌǤĻƩ 5źƭƷƩźĬǒƷźƚƓ .ǤΏƌğǞ and the {ƓƚǞ wĻƒƚǝğƌ .ǤΏƌğǞ. PREVIOUS RESOLUTION N/A STRATEGIC ALIGNMENT SERVICE AND FINANCIAL OUTCOMES Additional funding was included in the 2025 General Operating Budget to support an enhanced enforcement service for the above-described by-laws. This will allow for a focused effort to address complaints related to these by-laws, and improve outcomes for the community. INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS Name of Service Area/Stakeholder Name of Staff Person Maria Powell ATTACHMENTS Resolution appointing Aubrey MacCloud and Jerald Kunitzky as by-law enforcement officers. COMMON COUNCIL / CONSEIL COMMUNAL September 8, 2025 / le 8 septembre 2025 RESOLVED, that as recommended by the Chief Administrative Officer, the following resolution be adopted: 1. WHEREAS the Common Council of The City of Saint John has enacted certain by- laws pursuant to the authority of the Local Governance Act, S.N.B. 2017 c.18, and Local Governance ActA By-law for the Storage, Collection and Disposal of Solid Waste in the City of Saint John, By-law Number LG-6 Solid Waste By-lawA By-law Respecting Flyer Distribution in The City of Saint John, By-law Number LG-20 Flyer Distribution By-Law and, A By-law Respecting Clearance and Removal of Snow and Ice from the Public Streets in the City of Saint John, By-law Number LG-22 Snow Removal By- Law and all amendments thereto; AND WHEREAS section 72 of the Local Governance Act provides that a council may appoint by-law enforcement officers for the local government and may determine their terms of office; AND WHEREAS subsection 150(1) of the Local Governance Act provides that proceedings for breach of a by-law shall be commenced in the name of the clerk of the local government or such other person as is designated for that purpose by the council; NOW THEREFORE BE IT RESOLVED, that Aubrey MacCloud, Badge No. 17251 Canadian Corps of Commissionaires and Jerald Kunitzky, Badge No. 16720 Canadian Corps of Commissionaires are hereby appointed as by-law enforcement officers with respect to the enforcement of the Solid Waste By-law, the Flyer Distribution By- law, and the Snow Removal By-law, effective immediately, and this appointment shall continue until they cease to be contracted by the City of Saint John for By-law Enforcement Services or until it is rescinded by Common Council, whichever comes first; AND BE IT FURTHER RESOLVED, that Aubrey MacCloud, Badge No. 17251 Canadian Corps of Commissionaires and Jerald Kunitzky, Badge No. 16720 Canadian Corps of Commissionaires are hereby designated and authorized to lay informations in the Provincial Court of the Province of New Brunswick for breach of the Solid Waste By-law, the Flyer Distribution By-law, and the Snow Removal By-law, effective immediately, and this designation and authorization shall continue until they cease to be contracted by the City of Saint John for By-law Enforcement Services or until it is rescinded by Common Council, whichever comes first. 1 /haahb /hb/L\[ w9thw M&C No.2025-216 Report DateSeptember 04, 2025 Meeting DateSeptember 08, 2025 Service AreaGrowth and Community Services Her Worship Mayor Donna Noade Reardon and Members of Common Council SUBJECT:Housing for All Homeless Outreach Services AUTHORIZATION Primary AuthorCommissioner/Dept. HeadChief Administrative Officer Greg Cutler Amy Poffenroth/ David J. Brent McGovern Dobbelsteyn RECOMMENDATION It is recommended that: EXECUTIVE SUMMARY The purpose of this report is to recommend the award of the contractfor homeless outreach services to Fresh Start Services for Women Inc. Outreach actsas the critical bridge between individuals experiencing homelessness and the wider system of supports. Their role includes building trust with individuals in encampments, on the street, or in unstable housing, providing immediate assistance, and connecting people to essential services such as shelter, healthcare, income support, and long-term housing options. Outreach plays a vital role ensuring safe and efficient encampment relocations by building trust with individuals experiencing homelessness, providing clear communication about timelines and processes, and connecting people to appropriate housing and supports. This contrts Housing for All Strategy, approved by Common Council in July 2024. PREVIOUS RESOLUTION April 7, 2025 Common Council Resolution: Housing for All Discretionary Contribution Agreement Moved by Councillor Sullivan, seconded by Deputy Mayor MacKenzie: RESOLVEDthat as recommended by the Committee of the Whole, having met on April 7, 2025, the Mayor and City Clerk be authorized to execute the Discretionary Contribution Agreement with HisMajesty the King, in Right of the Province of New Brunswick for a Community Encampment Response Plan in support of the implementation of the City of Saint John Housing for All Strategy, and generally in the form as presented to the Committee of the Whole in M&C 2025-107. and further, that the CAO be directed to implement the program requirements committed by the City generally as outlined in the funding application. REPORT Housing for All Strategyestablishes a coordinated, person centred, community-driven approach to addressing housing insecurity and homelessness. Grounded in evidence and aligned with best practices, the strategy sets out a framework that recognizes housing as both a fundamental human need and a cornerstone of community well-being. Housing for Allemphasizes collaboration across all levels of government, service providers, non-profits, and the private sector to ensure that solutions are sustainable, inclusive, and responsive to the needs of residents. By fostering stronger partnerships and integrating resources, the strategy seeks to create a continuum of housing options that support individuals and families at every stage, from emergency shelter to permanent housing. The strategic objectives of Housing for Allare focused onmeasurable outcomes that advance housing stability in Saint John. These include expanding the supply of safe and affordable housing, supportive services for individuals experiencing homelessness, strengthening prevention measures to reduce the risk of housing loss, ensuring effective governance,and enhancing community outreach. Together, these objectives provide a clear direction for municipal action and collaboration, positioning the City of Saint John to respond proactively to current challenges while building a foundation for long-term housing security. With compassion and dignityas its foundation, the strategy is structured around four foundational priorities -Coordination and Governance, Emergency Supports, Prevention, Education and Safety, HousingSupport -that are bolstered by 28 actionable initiatives designed to bring this vision to life. Housing for All recognizes community outreach as a frontline response to homelessness and homeless encampments. Outreach Teams act as the critical bridge between individuals experiencing homelessness and the wider system of supports. Their role includes building trust with individuals in encampments, on the street, or in unstable housing, providing immediate assistance, and connecting people to essential services such as shelter, healthcare, income support, and long-term housing options. By meeting people where they are, outreach ensures that vulnerable residents are not left behind and that barriers to accessing services are reduced. Outreach plays a vital roleensuring safe and efficient encampment relocations by building trust with individuals experiencing homelessness, providing clear communication about timelines and processes, and connecting people to appropriate housing and supports. Their presence helps reduce conflict and trauma during relocations by offering on-site assistance, advocating for individual needs, and ensuring that personal belongings are treated respectfully. By coordinating with municipal staff, service providers, and emergency responders,outreach teams help streamline the relocation process while prioritizing dignity, safety, and pathways to stable housing. STRATEGIC ALIGNMENT Common Council established five priorities for their 2021-2026 term. Housing for All Homeless Outreach Services aligns with the following Council Priority: Belong: o To enhance the quality of life and social well-being in a safe place to live. SERVICE AND FINANCIAL OUTCOMES The proposed cost of work from Fresh Start Services for Women Inc associated with Housing for All Homeless Outreach Services is $24,918.00 per month for 24 months at a total cost of no more than $598,032.00 plus applicable taxes. The cost of Housing for All Homeless Outreach Services will be fully funded through a funding agreement with the ProvincialGovernment as part of the Unsheltered Homelessness and Encampments Initiative. INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS Supply Chain Management facilitated the Request for Proposal (RFP) process to solicit proposals for homeless outreach services. As such the RFP closed on Friday, June 6, 2025, with the following proponents responding by submitting proposals: Fresh Start Services for Women Inc.Saint John, E2L 3P4 Admiral Investigations Atlantic Inc.Dieppe, NB A review committee, consisting of staff from Community Development, Growth and Community Services, Finance and Supply Chain Management reviewed the submissions for completeness and compliance with the RFP requirements and selection criteria consisting of the following: 1. Quality and Completeness of Proposal 2. 3. Cost Following this, the financial proposals were opened and evaluated, and corresponding scores were added to the technical scores. proposal was the highestoverall ranked proposal offering a strong overall solution for the Cityof Saint John. Chain Management support the recommendations being put forth. Name of Service Area/StakeholderName of Staff Person Chief AdministrativeOfficerJ. Brent McGovern Finance / ProcurementChris Roberts FinanceJodie Forgie Legal Services / General Counsel OfficeJacqueline Boucher ATTACHMENTS N/A September 8, 2025 Mayor and Common Council City of Saint John PO Box 1971 Saint John, NB E2L 4L1 Mayor Noade Reardon, Deputy Mayor and Councillors: {ǒĬƆĻĭƷʹ Annual General Meeting Pension Board of Trustees As mandated in article 2.5(e) of the City of Saint John Shared Risk Plan Declaration of Trust, the Annual General Meeting of the Pension Board of Trustees will be held on Wednesday, September 24, 2025 at 1:00 p.m. The meeting will be conducted electronically. Please confirm attendance and the name of the individual who will be attending on behalf of Common Council as soon as possible by responding to kelly.tibbits@saintjohn.ca. Please include an email address in order to receive the electronic invitation. Respectfully, Andrew Green Chair City of Saint John Shared Risk Plan Board of Trustees City of Saint John P.O. Box 1971, 15 Market Square Shared Risk Pension Plan Saint John, N.B. E2L 4L1 506-658-2862 CƩƚƒʹChris Watson <chris.watson@unb.ca> {ĻƓƷʹ Monday, August 18, 2025 3:25 PM ƚʹ City of Saint John Mayor's Office <mayor@saintjohn.ca>; Reardon, Donna <donna.reardon@saintjohn.ca>; Norton, Greg <greg.norton@saintjohn.ca>; Killen, Joanna <joanna.killen@saintjohn.ca>; Harris, Brent <brent.harris@saintjohn.ca>; MacKenzie, John <john.mackenzie@saintjohn.ca>; Sullivan, Gary <gary.sullivan@saintjohn.ca>; Ogden, Barry <barry.ogden@saintjohn.ca>; Darling, Mariah <Mariah.Darling@saintjohn.ca>; Lowe, Gerry <gerry.lowe@saintjohn.ca>; Radwan, Paula <paula.radwan@saintjohn.ca>; Stewart, Greg <greg.stewart@saintjohn.ca>; Common Clerk <commonclerk@saintjohn.ca> {ǒĬƆĻĭƷʹ Council Agenda Item 11.2 - Democratic Reform \[ External Email Alert\] **Please note that this message is from an external sender. If it appears to be sent from a Saint John employee, please forward the email to spamsample@saintjohn.ca or contact the IT Service Desk.** Dear Mayor and Councillors, This is regarding agenda item 11.2 put forward by Councillor Harris. While I support strengthening our governance, I don't believe item 11.2 should be adopted as currently drafted. It bundles multiple structural changes without adequate public evidence and independent analysis this type of reform requires. I'm highly concerned that the proposed changes will concentrate power at the mayoral level by reducing representation by %40, providing the mayor with expanded voting authority, and enabling mayor-led performance reviews of councillors. I believe that cutting the number of councillors would result in less diverse perspectives in important decisions, reduction in the ability for residents to voice their opinions and concerns, and increased workloads for councillors. Mayor-led performance reviews of councillors and increased mayoral voting authority may compromise councillor independence and blur roles. Additionally, if a transition to full-time roles is being considered, an independent remuneration panel should provide recommendations on hours, pay, and duties of full- time roles, and oversee implementation. If the intent is to move forward with this, I strongly believe that the motion should be split into 3 separate items: (i) oversight and accountability, (ii) council size and structure of wards, (iii) transition to full-time roles and compensation. Each of these items have significant implications for our city's governance and should be considered and evaluated independently, with full public input and transparency. Sincerely, Chris -- Chris Watson Research Associate Physics Department, University of New Brunswick PO Box 4400, 8 Bailey Drive Fredericton, NB, Canada E3B 5A3 Office: P311 506-349-4575 chris.watson@unb.ca CƩƚƒʹƒĭĭƭŷĻƩθĬĻƌƌğƌźğƓƷ͵ƓĻƷƒĭĭƭŷĻƩθĬĻƌƌğƌźğƓƷ͵ƓĻƷѡƒĭĭƭŷĻƩθĬĻƌƌğƌźğƓƷ͵ƓĻƷѢ {ĻƓƷʹ aƚƓķğǤͲ {ĻƦƷĻƒĬĻƩ ЊͲ ЋЉЋЎ ЎʹЍВ ta ƚʹ /źƷǤ ƚŅ {ğźƓƷ WƚŷƓ ağǤƚƩγƭ hŅŅźĭĻ ѡƒğǤƚƩθƭğźƓƷƆƚŷƓ͵ĭğѢͳ wĻğƩķƚƓͲ 5ƚƓƓğ ѡķƚƓƓğ͵ƩĻğƩķƚƓθƭğźƓƷƆƚŷƓ͵ĭğѢͳ ağĭYĻƓǩźĻͲ WƚŷƓ ѡƆƚŷƓ͵ƒğĭƉĻƓǩźĻθƭğźƓƷƆƚŷƓ͵ĭğѢͳ /ƚƒƒƚƓ /ƌĻƩƉ ѡĭƚƒƒƚƓĭƌĻƩƉθƭğźƓƷƆƚŷƓ͵ĭğѢͳ 5ğƩƌźƓŭͲ ağƩźğŷ ѡağƩźğŷ͵5ğƩƌźƓŭθƭğźƓƷƆƚŷƓ͵ĭğѢͳ IğƩƩźƭͲ .ƩĻƓƷ ѡĬƩĻƓƷ͵ŷğƩƩźƭθƭğźƓƷƆƚŷƓ͵ĭğѢͳ hŭķĻƓͲ .ğƩƩǤ ѡĬğƩƩǤ͵ƚŭķĻƓθƭğźƓƷƆƚŷƓ͵ĭğѢͳ YźƌƌĻƓͲ WƚğƓƓğ ѡƆƚğƓƓğ͵ƉźƌƌĻƓθƭğźƓƷƆƚŷƓ͵ĭğѢͳ wğķǞğƓͲ tğǒƌğ ѡƦğǒƌğ͵ƩğķǞğƓθƭğźƓƷƆƚŷƓ͵ĭğѢͳ bƚƩƷƚƓͲ DƩĻŭ ѡŭƩĻŭ͵ƓƚƩƷƚƓθƭğźƓƷƆƚŷƓ͵ĭğѢͳ \[ƚǞĻͲ DĻƩƩǤ ѡŭĻƩƩǤ͵ƌƚǞĻθƭğźƓƷƆƚŷƓ͵ĭğѢͳ {ǒƌƌźǝğƓͲ DğƩǤ ѡŭğƩǤ͵ƭǒƌƌźǝğƓθƭğźƓƷƆƚŷƓ͵ĭğѢͳ {ƷĻǞğƩƷͲ DƩĻŭ ѡŭƩĻŭ͵ƭƷĻǞğƩƷθƭğźƓƷƆƚŷƓ͵ĭğѢ /ĭʹ ƒĭĭƭŷĻƩθĬĻƌƌğƌźğƓƷ͵ƓĻƷ {ǒĬƆĻĭƷʹ /źƷźǩĻƓ ĭƚƓĭĻƩƓƭ źƓ ƩĻŭğƩķƭ Ʒƚ ƷŷĻ ƒƚƷźƚƓ ŅƚƩ tƩƚƦƚƭĻķ /ŷğƓŭĻƭ Ʒƚ ƷŷĻ /ƚƒƦƚƭźƷźƚƓ ƚŅ /ƚƒƒƚƓ /ƚǒƓĭźƌ Η{ĻƦƷ ЊͲ ЋЉЋЎ \[ External Email Alert\] **Please note that this message is from an external sender. If it appears to be sent from a Saint John employee, please forward the email to spamsample@saintjohn.ca or contact the IT Service Desk.** For the Attention of Council, Mayor, City CAO and Saint John City Clerk, I am writing this letter to officially voice my concern regarding the proposed motion put forward by a City of Saint John councillor at large on August 18th, 2025 to reshape our local municipal government by way of: 1. 2. Reducing the number 3. of councillors in the city of Saint John to 1 per ward while keeping the councillor at large total the same at 2 (proposal to go from 10 reps down to 6), 4. 5. Increasing the remuneration 6. of all councillors and deputy mayor, 7. 8. Give the mayoral seat, 9. which in this city is a position to chair and maintain order in council, the power to vote on motions, tie or not and, 10. 11. To put in place a process 12. to permit the M who have been elected to positions by the citizens of the city of Saint John. with the citizens of the city appears short sighted and apologies, but it does give one the impression of a rather serving action for those who may be planning to run for the Mayoral position or a seat at council come the next election. While I do understand if council chooses to vote on/pass this motion as early as September 8th, time for our city is concerning and honestly appears to be a bit tone deaf to the issues citizens have been identifying across all parts of this city for months upon months. The proposed motion implies that fewer councillors would be more productive if the pay to occupy a councillor seat had a monetary increase to $59,000 a year plus select incidentals (with the deputy mayor seat seeing an increase to $65,000 plus select incidentals.) The final estimate in the proposal states that this change would actually cost citizens more money ($98,000) per year with LESS Being a resident of Saint John, I have attempted on more than one occasion over the past 18 months to initiate contact/correspondence with my ward representatives (WARD 1) via official channels and at the time, asked for acknowledgement/response, yet received only one reply of receipt from a Ward 1 ward rep last year. From the other councillor, I did not and still have yet to hear anything, acknowledgement or otherwise, from her for those outlined concerns. I have honestly received more interaction and response from a Ward 4 and Ward 2 rep than my own elected representatives which saddens me. One of the arguments for this proposed motion being put forward is that if councillors and the deputy mayor are paid higher wages, they can work in the position on a full time basis. Question, how many individuals with full time jobs outside of owning their own companies/businesses would be able to take a 4 year leave of absence to sit on council full time? We have had very productive mayors and councillors in the past who have managed to fulfill their duties as elected officials while working the full time at jobs they held before being elected to council (Mayor Norton and certain East Side councillors of the time come to mind with this thought). Putting forth a proposal to pay more for less representation in the current climate this city is suffering is something I do not believe to be in the best interest for council, city staff nor especially the citizens to entertain and I know I am not alone in this feeling. If there is a need to reduce councillors, I respectfully suggest the city look at possibly reducing/removing the Councillor at Large positions come the next municipal election and divide those salaries among the current ward councillor positions. Again, this is a suggestion only as any motion to reduce council representation needs to be put forward TO THE PEOPLE Implying there is not enough time to hold a municipal plebiscite prior to the May 2026 election is not acceptable with any attempt to push this motion through in its entirety come the next, or any future, council meeting. Also note: Introducing a motion to reduce the number of elected representatives per ward on the same motion that is outlining a recommendation to give the mayor power to vote on items and also permit the mayoral office to conduct some form of performance review on elected officials is making this Strong Mayor system which would concentrate power to even fewer individual(s) in this city. I respectfully ask all of our City of Saint John Councillors to continue doing your research on this item and please get out to interact with all members of your wards to gauge their thoughts on the proposal. Ask the people, not just a select few, what they want to see for this city and our council's future. Sincerely, Sherri Colwell-McCavour CƩƚƒʹCity of Saint John, New Brunswick <webform-noreply@saintjohn.ca> {ĻƓƷʹMonday, August 25, 2025 4:42 PM ƚʹCommon Clerk <commonclerk@saintjohn.ca> {ǒĬƆĻĭƷʹWebform submission from: Submission to Council Form Submitted on Mon, 08/25/2025 -16:41 Submitted by: Anonymous Submitted values are: About Person/Group Submitting First name Ann Last name Lapp Mailing Address Saint John. E2l 2l3 Telephone Email If you do not wish to have your personal information (address, phone number, email) become part of the public record, please check this box. No About your Submission Topic of submission Purpose for submission (what is the ask of council): The toxic fumes are harmful to the city. Why is this allowed? There are studies that prove this. Please put a stop to this before the long cruise ship season begins. CƩƚƒʹCarmen Whelan <carmen@racingtozero.ca> {ĻƓƷʹTuesday, August 26, 2025 10:17 PM ƚʹCity of Saint John Mayor's Office <mayor@saintjohn.ca> {ǒĬƆĻĭƷʹGreen Sports Day Canada -Proclamation Request Good day, I hope this message finds you well. My name is Carmen Whelan, and I am reaching out on behalf of the Canadian Green Sports Day initiative. We are excited to announce an inspiring campaign that aimsto bring sports communities together across Canada for a common cause -promoting environmental awareness and sustainability through sports. On October 6, we will be celebrating Green Sports Day, a momentous occasion dedicated to showcasing the sports industry's commitment to protecting our planet. As part of this campaign, we are inviting municipalities across Canada in proclaiming October 6th as Green Sports Day. Our mission for Green Sports Day is to harness the power of sports to drive positive environmental change and unite athletes, fans, and communities worldwide to take action against climate change. We will feature your proclamation on our official website and social media channels, showcasing your dedication to environmental responsibility and acknowledging your contribution to this global movement. Thank you for considering participating in Green Sports Day. Together, we can make a significant difference in preserving our planet for future generations. If you have any questions or need further information, please feel free to reach out to us at the contact information provided below. Let's unite as one sporting community to demonstrate our commitment to a greener and more sustainable world! Attached is a draft proclamation. Please let me know if you have any questions, Contact information Email: greensportsverts@gmail.com Website: https://www.greensportsverts.ca/ Executive Director: oliver@racingtozero.ca Carmen Whelan Sustainability Intern, Racing to Zero She/Her/Hers 905.726.3072 carmen@racingtozero.ca Green Sports Day October 6, 2025 WHEREAS, in \[YEAR\], City Council issued a \[climate action plan or climate emergency declaration\] and called on all sectors to participate in an accelerated transition to sustainable practices, and WHEREAS the sports sector has historically been recognized as a framework for improving public health, accelerating the local economy and facilitating social change in \[CITY\], and has significant potential to contribute to the city's climate goals, and WHEREAS, Green Sports Day has served as an unofficial celebration within the sports sector for green progress regarding greenhouse emission reduction goals, waste reduction targets, increasing equitable opportunities to participate in sports in clean and safe environments, and to encourage continued sustainability efforts; THEREFORE, I, \[NAME\], Mayor of the City of \[CITY\], officially proclaim October 6, 2025 as Green Sports Day in \[CITY\]. Journée des Sports Verts 6 Octobre 2025 ATTENDU QUE, en \[ANNÉE\], le Conseil municipal a publié un \[plan d'action climatique ou une déclaration d'urgence climatique\] et a appelé tous les secteurs à participer à une transition accélérée vers des pratiques durables, et ATTENDU QUE le secteur sportif a historiquement été reconnu comme un cadre d'amélioration de la santé publique, d'accélération de l'économie locale et de facilitation du changement social à \[VILLE\], et possède un potentiel important pour contribuer aux objectifs climatiques de la ville, et ATTENDU QUE la Journée des Sports Verts a servi de célébration non officielle au sein du secteur sportif pour les progrès écologiques concernant les objectifs de réduction des émissions à effet de serre, les cibles de réduction des déchets, l'augmentation des opportunités équitables de pratiquer le sport dans des environnements propres et sûrs, et pour encourager la poursuite des efforts de durabilité ; PAR CONSÉQUENT, je, \[NOM\], Maire de la Ville de \[VILLE\], proclame officiellement, le 6 octobre 2025 comme Journée des Sports verts à \[VILLE\]. CƩƚƒʹSharon <wilton.sharon@gmail.com> {ĻƓƷʹ Monday, August 25, 2025 6:47 PM ƚʹ City of Saint John Mayor's Office <mayor@saintjohn.ca> {ǒĬƆĻĭƷʹ Proclamation Request - Wrongful Conviction Day, October 2, 2025 You don't often get email from wilton.sharon@gmail.com. Learn why this is important \[ External Email Alert\] **Please note that this message is from an external sender. If it appears to be sent from a Saint John employee, please forward the email to spamsample@saintjohn.ca or contact the IT Service Desk.** Good afternoon, Mayor Reardon, I hope this email finds you well. On behalf of the International Wrongful Conviction Committee, I am writing to request that the Wrongful Conviction Day is designated as an annual International Day to recognize the tremendous personal, social and legal costs associated with wrongful criminal convictions. This day recognizes those persons who have been forced to endure the tremendous consequences brought by a wrongful criminal conviction. The purpose of this day is to inform and educate the broader international community on the causes, consequences and complications associated with wrongful criminal convictions. More information on the day can be found at: http://wrongfulconvictionday.com. It is important to raise awareness in order to work toward the prevention of further wrongful nd convictions. Proclaiming October 2 attention to this issue and generate support and understanding. Wrongful Conviction Day was spearheaded by the International Wrongful Conviction Day Committee and now many organizations are leading events in its honor. The committee is committed to raising awareness of and advocacy against wrongful convictions globally. The co We also are requesting on October 2, 2025, that the city illuminate their building in yellow. Thank you in advance for your support! Respectfully, Sharon Wilton International Wrongful Conviction Day Committee wilton.sharon@gmail.com PROCLAMATION WHEREAS:Wrongful Conviction Day is designated as an annual International Day to recognize the tremendous personal, social and legal costs associated with wrongful criminal convictions; and WHEREAS:This day recognizes those personswho have been forced to endure the tremendous consequences brought by a wrongful criminal conviction; and WHEREAS:The purpose of this day is to inform and educate the broader international community on the causes, consequences and complications associated with wrongful criminal convictions. More information on the day can be found at: http://wrongfulconvictionday.com; and WHEREAS:It is important to raise awareness in order to work toward the prevention of further wrongful convictions, and to direct the public's attention to this issue and generate support and understanding; and WHEREAS:Wrongful Conviction Day was spearheaded by the Wrongful Conviction Day Committee and now many organizations are leading events in its honor. The committee is committed to raising awareness of and advocacy against wrongful convictions globally NOW THEREFORE: I,Mayor Donna Noade Reardon, of Saint Johndo hereby proclaim October 2, 2025as rongful Conviction Dayin The City of Saint John. In witness whereof I have set my hand and affixed the official seal of the Mayor of the City of Saint John. Submitted on Fri, 08/29/2025 - 08:09 Submitted by: Anonymous Submitted values are: About Person/Group Presenting First Name: Petra Last Name: Hauf Name of Organization/Group (where applicable): Integrated Health Initiative Address: Saint John, New Brunswick. E2L 4L5 Canada Day Time Phone Number: Email If you do NOT wish to have your personal information (address, phone number, email) become part of the public record, please check this box. No About your Request Topic of Presentation: Update on the Integrated Health Initiative Purpose for Presentation (what is the ask of Council): The City of Saint John has been a longstanding supporter of, and advocate for, the Integrated Health Initiative. We would like to provide Council an update on the latest - placed and IHI is continuing to help the City of Saint John meet its strategic objectives. Background Information: In May 2024, the University of New Brunswick advanced this work with the creation of the School of Integrated Health, led by a Dean and supported by leading researchers who also teach within the Bachelor of Health program. The school is further strengthened by two research chairs that drive impact in key areas: Child Rights for Child Health and Aging Transitions. Launched in 2020, the Bachelor of Health program has already grown to more than 200 students enrolled across three majors: Society and Health, Management in Health, and Biomedical Sciences and Health. This growth reflects both the relevance of the program challenges. burdened by aging populations, long wait times and rural access gaps, UNB saw an opportunity to help this change by building bridges between academia, community and industry. What makes IHI unique is the collaborative approach. Unlike traditional organizations, IHI acts as a connector and catalyst -bringing together universities, governments, health professionals, businesses and communities. Are you making a request for funding? No CƩƚƒʹCity of Saint John, New Brunswick <webform-noreply@saintjohn.ca> {ĻƓƷʹ Tuesday, August 19, 2025 3:36 PM ƚʹ Common Clerk <commonclerk@saintjohn.ca> {ǒĬƆĻĭƷʹ Webform submission from: Request to Present to Council Form \[ External Email Alert\] **Please note that this message is from an external sender. If it appears to be sent from a Saint John employee, please forward the email to spamsample@saintjohn.ca or contact the IT Service Desk.** Submitted on Tue, 08/19/2025 - 15:36 Submitted by: Anonymous Submitted values are: About Person/Group Presenting First Name: Shirley Last Name: MacAulay Name of Organization/Group (where applicable): Citizens of the city of Saint John Address: Saint John, New Brunswick. E2J1M6 Canada Day Time Phone Number: Email If you do NOT wish to have your personal information (address, phone number, email) become part of the public record, please check this box. Yes About your Request Topic of Presentation: Concerned citizens about the state of our city. Purpose for Presentation (what is the ask of Council): We are asking council to put in place an action plan in regards to the appalling state that this city has become. Background Information: For whom? Are you making arequest for funding? No Submitted on Sat, 08/30/2025 - 23:28 Submitted by: Anonymous Submitted values are: About Person/Group Presenting First Name: Evan Last Name: Miller Name of Organization/Group (where applicable): Strong Towns SJ Address: Saint John, New Brunswick. E2L 3A7 Canada Day Time Phone Number: Email If you do NOT wish to have your personal information (address, phone number, email) become part of the public record, please check this box. No About your Request Topic of Presentation: City Transit Critical Feedback Purpose for Presentation (what is the ask of Council): To bring to light the various challenges regular Johnners face while accessing public transit, and to advocate for specific changes in the interest of improved service. Background Information: Strong Towns SJ is a branch of the international Strong Towns Movement, dedicated to improving community liveability, safety and financial sustainability. Are you making a request for funding? No PROCLAMATION WHEREAS:Fetal Alcohol Spectrum Disorder (FASD) is a lifelong neurodevelopmental disability caused by prenatal alcohol exposure, affecting over 1.6 million Canadians Syndrome, and Autism combined. WHEREAS:Individuals with Fetal Alcohol Spectrum Disordermay experience challenges with learning, memory, attention, emotional regulation, and social skills, requiring ongoing support in education, employment, and healthcare. WHEREAS:FASD Awareness Day, first recognized in 1999, is held on September 9thto emphasize the importance of going alcohol-free during the full 9 collective responsibility of supporting individuals diagnosed with Fetal Alcohol Spectrum Disorderand their families. NOW THEREFORE: I,Mayor Donna Noade Reardon, of Saint Johndo hereby proclaim September 9, 2025asFASD Awareness Dayin The City of Saint John. In witness whereof I have affixed the official seal of the Mayor of the City of Saint John. PROCLAMATION WHEREAS:The human body is fuelled by trillions of microscopic powerhouses called mitochondria. Present in almost every cell in our bodies, these tiny but mighty, energy-producing structures generate the energy we need to survive. When there isdysfunction with these important structures in one or more parts of our bodies, we see Mitochondrial Diseases appear. WHEREAS:There are hundreds of mitochondrial diseases, and because at they have these diseases. There is a strong need for more mitochondrial disease research to support those living with and caring for a loved one with mito, and for clinicians to be able to diagnose and treat Canadians living with mito. WHEREAS:World Mitochondrial Disease Week this year is from September 15th -21st. The goal of this week is to raise awareness for mitochondrial health and diseases on a global scale. The initiative helps to raise awareness for mitochondrial diseases in Canada, and across the globe, which can be crucial for the development of treatments, research on the disease, and providing support to those living with Mito. NOW THEREFORE: I,Mayor Donna Noade Reardon, of Saint Johndo hereby proclaim September 15 to September 21, 2025as World Mitochondrial Disease Weekin The City of Saint John. In witness whereof I have set my hand and affixed the official seal of the Mayor of the City of Saint John. PROCLAMATION WHEREAS:Rail Safety Weekis to be held across Canada from September 15 to 21, 2025; WHEREAS:261 railway crossing and trespassing incidents occurred in Canada in 2024,resulting in 68 avoidable fatalities and 58 avoidable serious injuries; WHEREAS:Educating and informing the public about rail safety (reminding the public that railway rights-of-way are private property, enhancing public awareness of the dangers associated with highway rail grade crossings, ensuring pedestrians and motorists are looking and listening while near railways, and obeying established traffic laws) will reduce the number of avoidable fatalities and injuries causedby incidents involving trains and citizens; WHEREAS:Operation Lifesaver is a public/private partnership whose aim is to work with the public, rail industry, governments, indigenous communities, police services, media and others to raise rail safety awareness; and, WHEREAS:CN and Operation Lifesaver have requested City Council adopt this resolution in support of its ongoing efforts to raise awareness, save lives and prevent injuries in communities, including our municipality. NOW THEREFORE: I,Mayor Donna Reardon, of Saint Johndo hereby proclaim the week of September 15to 21,2025as Rail Safety Weekin The City of Saint John. In witness whereof I have set my hand and affixed the official seal of the Mayor of the City of Saint John. PROCLAMATION WHEREAS:Usher Syndrome is arelatively rare genetic disordercaused by a mutation in any one of at least 11genesresulting in a combination of hearing lossand visual impairment, and is a leading cause of combined deafness and blindness; and WHEREAS: More than 400,000 people are affected by this genetic disorder worldwide, with at least2,400of those in Canada; and NOW THEREFORE: I,Mayor Donna Noade Reardon, of Saint Johndo hereby proclaim September 20, 2025 as Usher Syndrome Awareness Day in the City of Saint John. In witness whereof I have set my hand and affixed the official seal of the Mayor of the City of Saint John. PROCLAMATION WHEREAS:Guidedogs have assisted blind persons for centuries. Guide dogs are not considered as pets, they are highly trained from puppyhood, and progress through an extensive guide dog training program before being matched with their legally blind handlers, and WHEREAS: The training and care of guide dogs isessential to their success, requiring dedication, expertise, and compassion from trainers and handlers alike; and NOW THEREFORE: I,Mayor Donna Noade Reardon, of Saint Johndo hereby proclaim the month of September as National Guide Dog monthin the City of Saint John. I urge all individuals to recognize the invaluable support and companionship provided by guide dogs, and to respect their role as working animals by refraining from distractions or interactions that may interfere with their duties. Let us honor the dedication and training that guide dogs receive and show our gratitude for their service in our community. In witness whereof I have set my hand and affixed the official seal of the Mayor of the City of Saint John. September 8, 2025 Her Worship Mayor Donna Noade Reardon and Councillors SUBJECT: Proposed Municipal Plan Amendment Solar Energy Development A Public Presentation was made on July 28, 2025 of a proposed amendment to the Municipal Development Plan which would permit solar energy development within additional zones in The required advertising has been completed and attached you will find a copy of the public notice and application. No letters of opposition, or support were received. If Council wishes, it may choose to refer the matter to the Planning Advisory Committee for a report and recommendation and authorize the necessary advertising with a Public Hearing to be held on Monday, October 6, 2025 in the Council Chamber at 6:30 pm, or not to proceed with the proposed amendment process and adopt a resolution to deny the application. Respectfully submitted, Jonathan Taylor City Clerk General Application Form GROWTH & COMMUNITY SERVICES onestop@saintjohn.ca Phone: 658-2911 Fax: 632-6199 CITY OF SAINT JOHN LOCATIONCIVIC ADDRESS :PID # : O0BO0B HERITAGE AREA: Y / N INTENSIFICATION AREA: Y / N FLOOD RISK AREA: Y / N APPROVED GRADING PLAN: Y / N APPLICATION #:DATE RECEIVED: RECEIVED BY: APPLICANTEMAILPHONE Tbjou!Kpio!Fofshz MAILING ADDRESS POSTAL CODE 436!Tjnnt!Tusffu!!Tbjou!Kpio!OC!F3N!4M7 CONTRACTOR EMAILPHONE Ejmmpo!Dpotvmujoh!Mjnjufe!!!!!!!!ttupofAejmmpo/db!!!!!!!!!!!)617*!744.6111 MAILING ADDRESS POSTAL CODE 385!Tzeofz!Tusffu-!Tbjou!Kpio-!OC!F3M!1B2 OWNEREMAILPHONE O0B MAILING ADDRESS POSTAL CODE O0B PRESENT USE:PROPOSED USE: BUILDINGPLANNINGINFRASTRUCTUREHERITAGE INTERIOR RENOVATIONNEW CONSTRUCTIONVARIANCESTREET EXCAVATIONHERITAGE DEVELOPMENT EXTERIOR RENOVATIONACCESSORY BLDGPLANNING LETTERHERITAGE SIGN DRIVEWAY CULVERT ADDITIONPOOLPAC APPLICATIONHERITAGE INFILL DRAINAGE DECKDEMOLITIONCOUNCIL APPWATER & SEWERAGEHERITAGE DEMO CHANGE OF USESIGNSUBDIVISIONOTHEROTHER MINIMUM STANDARDSOTHEROTHER 5 Qspqptfe!ufyu!bnfoenfout!up!uif!Nvojdjqbm!Qmbo!)QmboTK*!boe!\[pojoh!Cz.mbx!)\[pofTK*!up!sfwjtf! uif!sfhvmbujpot!gps!vujmjuz.tdbmfe!tpmbs!efwfmpqnfout/! I consent to the City of Saint John sending to me commercial electronic messages, from time to time, regarding City initiatives and incentives. General Collection Statement I, the undersigned, hereby apply for the permit(s) or approval(s), indicated above for the work described on plans, submissions and forms herewith This information is being collected in order for the City of Saint John to deliver an existing submitted. This application includes all relevant documentation necessary for program / service; the collection is limited to that which is necessary to deliver the program / the applied for permit(s) or approval(s). I agree to comply with the plans, service. Unless required to do so by law, the City of Saint John will not share your personal specifications and further agree to comply with all relevant City By-laws and information with any third party without your express consent. conditions imposed. XjmmNdHjwofz)TbjouKpioFofshz* The legal authority for collecting this information is to be found in the Municipalities Act and _______________________________________________________ the Right to Information and Protection of Privacy Act. For further information or questions Applicant Name regarding the collection of personal information, please contact the Access & Privacy Officer: _______________________________________________________ CityHallBuilding Applicant Signature 15Market Square Saint John, NB E2L 1E8 Kvmz5ui3136 _______________________________________________________ commonclerk@saintjohn.ca Date (506) 658-2862 COUNCIL NOTICE OF MOTION Received DateJuly 30, 2025 Meeting DateAugust 18, 2025 Open or ClosedOpen Session Her Worship Mayor Donna Noade Reardon and Members of Common Council SUBJECT: Proposed Changes to Compositionof Common Council Primary AuthorInput from CouncilInput from Staff CouncillorHarrisCity Clerk PROPOSED MOTION: To amend Sections 1 and 3of the Composition and Election of Common Council bylawto alter the size and compositionofthe CommonCouncilto1 councillorperward,2 councillorsatlarge, and 1 mayor (no change to the deputy mayor appointment). To amend A By-Law to Provide for Salaries to the Members of the Common Council of the City of Saint John toallowallcouncillorsto receive asalaryof$59,000peryear,for the deputy currently stands. To create a by-law amendmentto require annualperformance reviews by the Office of the Mayoraspartof therequirementsofa councillorole. Theperformancereviewwillbe proposed by the incoming mayor and approved by the council, with any amendments required. Theperformancereviewswillbebasedon clearmetricsrelated to community engagement, council attendance, committee participation, and policy initiatives, as approved by the council. To repealSection17.6 of A By-law Respecting the Procedures of the Common Council of The City of Saint John toallowthemayortovoteonallmotionsataCouncilMeeting. Tofinalizethesechangeswhenthe nextmayorand councilaresworn in in2026. BACKGROUND INFORMATION: This motion is aimed at reforming the arrangement and remuneration of the Saint John Common Council to pavethe way for better representationandoutcomesforthe city. Currently, the majority of councillors are working full-time jobs and performing the duties of being an elected municipal official as best they can outside of work hours. By reducing the size of the council to 6 councillors and 1 mayor, we can provide a full-time salary to councillors to ensure they can focus on the work of the municipal council, community engagement, and committee work without significantly altering the current expenditures associated with the common council. This is needed to meet the demands of the moment we are currently facing as our country, province, and city undergo major transformations economically and possibly politically. We need to be able to govern at the speed of business and change to get the best results for Saint John. Furthermore, by adding the requirement for councillors to receive annual performance reviews exist. The metrics for these reviews will be established by the council under the advice of the mayor and to be voted on by all in a regular session of the council. Finally, having a mayor that can vote on all matters of council will allow for a more transparent and intentional role for the mayor to run on a set of issues that they can provide active leadership on throughout their mandate by aligning their voting with their campaign commitments. Justification Municipalities in New Brunswick (including our own) are often overrepresented by elected municipal councillors. Nationally, the average municipal councillor represents a wide range of constituents of between 11,000 and 90,000 people per councillor. Currently, with a population of around 78,165 and 10 councillors, each councillor represents approximately 7,816.5 residents. Reducing the size of the council will not put us out of sync with the national reality. It also provides us with an opportunity to better engage with our constituents, committees, and staff overall. Councillors receive approximately $34,500 per year, have a community benefit fund to utilize of $1500, have a professional development fund of $5000, and have an event and tickets fund of $1000, which means each councillor consumes approximately $42000 (not including potential expenses for council business). By eliminating 4 councillors, we save approximately $168,000. By increasing the pay of each councillor to what would qualify as a full-time salary, we accrue an additional cost of approximately $266,000, an overall increase in cost of $98,000.00. Although there is an increased cost to the budget of the common council under these suggested changes, the result will be to ensure that each councillor can spend 40 hours per week on the work of engaging with the community, attending committee meetings, attending and preparing for common council meetings, and doing potential research to reform our policies, programs, and strategies. This will allow our councillors to be in a strong position to prepare and align our city with the changes that are coming as a result of new geopolitical and national challenges. Currently, one of the challenges we face for our elected officials is a wide disparity between the output and engagements of councillors who are required to continue to work full- time and work their council business haphazardly and those councillors who are retired and can put in more work. All residents need to be able to envision themselves running for office and being able to provide equal attention to their role. It is difficult enough to imagine running for office, and made all the more difficult if provide a full-time wage if one is successful in getting elected. This will fix this problem and provide a clear path for people to run for office, engage in that role, and provide value in that role. Finally, the importance of campaigning on clear deliverables and commitments for the mayor and council can be supported by having a mayor who votes on all matters of the council. Currently, the mayor only votes in case of a tie, which can create a disconnect between what the majority of residents vote for in the election and the ability of the mayor to embody that throughout their mandate. Ensuring that the mayor has a vote and has a transparent role in providing leadership to councillors through performance reviews will result in better governance for Saint John. Conclusion In conclusion, these changes will improve representation, capacity, and engagement for our municipal government. With federal and provincial governments positioning substantial changes for our economy, potential major national industrial projects that could come to Saint John, and major changes to our housing system, Saint John needs to be ready for change, and we need to have a council that can meet the moment we now face. x STRATEGIC ALIGNMENT: This aligns with the city's priority Perform. Councillors who are required to work additional full- time jobs lack the capacity to properly do the job of engaging with the business, residents, and doing broader research to ensure the city is making sound decisions considering external political, economic, and societal factors. SERVICE AND FINANCIAL OUTCOMES: The financial impact is outlined in the background. This will cost the city a minor increase in the overall budget to City Council, but it will greatly impact the level of service that city council provides to their community while increasing the efficiency and effectiveness of Meetings. More council members will mean more time needed for discussion, questions, and interactions without necessarily providing quality to the meeting. INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS: ATTACHMENTS N/A COUNCIL NOTICE OF MOTION Received DateSeptember 3, 2025 Meeting DateSeptember 8, 2025 Open or ClosedOpen Session Her Worship Mayor Reardon and Members of Common Council SUBJECT:Police CommissionRecommendation Primary AuthorInput from CouncilInput from Staff Councillor LoweCity Clerk PROPOSED MOTION: That the police commission be dissolved, and further,that the Saint John Police Force become a department of the City of Saint John BACKGROUND INFORMATION: The City of Saint John currentlyusesa police commission governance modelto oversee the Saint John Police Force. The Saint John Board of Police Commissioners acts asindependent civilian bodythat is responsible forpolice policy, budget allocation, and the appointment of thepolice chief.The board also establishes a vision and actionable objectives for the community, provides oversight, and ensures accountability in the use of police resources. Although Council appoints the board members to the commission(apart fromone appointee that is appointedby the Minister of Public Safety), thecommission does not take direction from Councilor the CAO, and Council has no oversight orinput into policing matters. I believe thatthe city wouldbe better served if Council shiftedthe governance structure from an independent police commissionto a city department model. Some of the challenges associated with a police commissiongovernance modelinclude: Lack of coordination with city-wide initiatives and othercitydepartments Unclear lines of responsibility between the commission, council, and police leadership Limited ability to work with other city departments to respond to evolving public safety needs or crises Some of the advantages of city department police governance model would be: Enhanced accountability as Council members are more accessible to the public than the volunteer Commission appointees Better collaboration with other city departments, social services, housing, emergency responses, etc. Budgetary efficiency by allowing integrated budget planning and resource allocation Strategic efficiencies If Council were to change the policing governance model in Saint John back to a municipal department, the Saint John Police Force, through the Police Chief, CAO, who reports directly to Council. This would result in Council having oversight of the Police Force. I believe the proposed change would offer a more modern, responsive, and accountable approach to police governance. It supports the integration of public safety with other essential city services, streamlines decision-making, and ensures that policing aligns with the evolving needs of the community. STRATEGIC ALIGNMENT: The proposed changes align with the Council priorities of Perform and Belong. SERVICE AND FINANCIAL OUTCOMES: Potential for cost savings through shared services between the City and Police Force. INPUT FROM OTHERS: ATTACHMENTS N/A /hb/L\[ bhL/9 hC ahLhb Received DateSeptember 3, 2025 Meeting DateSeptember 8, 2025 Open or ClosedOpen Session Her Worship Mayor Reardon and Members of Common Council SUBJECTʹCity-Wide Encampment Abatement and Emergency Powers (Sept 22 Oct 6, 2025) Primary AuthorInput from CouncilInput from Staff Councillor NortonCity Clerk tǒƩƦƚƭĻʹ To restore public health, safety, security, and lawful use of lands city-wide by directing removal of encampments from City-owned/managed lands within a defined 14-day period, activating coordinated enforcement tools for private lands, requesting parallel action by provincial/federal authorities on their lands, and setting out emergency powers and safeguards consistent with law and best practice. tƩƚƦƚƭĻķ aƚƷźƚƓʹ That Council: Њ͵/źƷǤΏƚǞƓĻķΉƒğƓğŭĻķ ƌğƓķƭ ΛƒğƓķğƷƚƩǤ ƩĻƒƚǝğƌ ǞźƓķƚǞΜ Direct the City Manager to coordinate By-Law Enforcement, the Saint John Police Force, Public Works, Legal Services, and Fire/EMO, together with community outreach partners, to remove all encampments from City-owned or City-managed lands within fourteen (14) days of this resolution, being from September 22, 2025 through October 6, 2025 at 11:59 p.m. Atlantic Time, in accordance with the lawful decampment plan in clause 5. Ћ͵tƩźǝğƷĻ ƌğƓķƭ ΛĭźƷǤΏǞźķĻ ĻƓŅƚƩĭĻƒĻƓƷ ǒƭźƓŭ ĻǣźƭƷźƓŭ ƷƚƚƌƭΜ Direct the City Manager to implement a Private Lands Encampment Abatement Program that, upon owner request or where statutory thresholds are met, will: a) Issue and enforce orders under applicable dangerous/unsightly premises authorities; -law (ZoneSJ) with respect to any contraventions (including use of land for habitation where it is not permitted use), including Development Officer orders, compliance agreements, and prosecutions; c) Coordinate with owners and police regarding remedies under the Trespass Act; and d) Seek court directions/injunctions via the Office of the City Solicitor where necessary to abate persistent risks to health and safety. Ќ͵hƷŷĻƩ ƦǒĬƌźĭ ƌğƓķƭ ΛtƩƚǝźƓĭĻΉ/ƩƚǞƓΉCĻķĻƩğƌΜ Direct the Mayor and City Manager to request and coordinate parallel removal actions by responsible authorities on provincial, Crown-agency, and federal lands within City boundaries (including Port Saint John, where applicable), and to negotiate memoranda of understanding for joint operations, information-sharing, and site hardening; and authorize the City Manager and City Solicitor to enter inter-agency agreements and apply to court where required to protect life safety and municipal operations. Ѝ͵9ƒĻƩŭĻƓĭǤ ƦƚǞĻƩƭ ΛğĭǒƷĻ ŷğǩğƩķƭΜ Where encampment conditions on any lands within the municipality (including provincial or federal parcels) pose an immediate risk to life, health, or safety that cannot be mitigated by ordinary enforcement, Council may declare a State of Local Emergency (SOLE). Upon such declarationor during a provincial declarationthe City Manager, through the EMO, may enter upon land or buildings and take necessary protective measures to prevent or limit loss of life and harm, including the temporary removal of encampments, structures, and hazards, with due regard to Charter and human-rights considerations and with inter-jurisdictional coordination. Ў͵\[ğǞŅǒƌ ķĻĭğƒƦƒĻƓƷ ƦƌğƓ ΛĭƚƓķźƷźƚƓƭ ƦƩĻĭĻķĻƓƷ Ʒƚ ğƓǤ ƩĻƒƚǝğƌΜ Require, and publish, a plan confirming: a) Adequate, accessible (low-barrier) indoor alternatives are available and offered to affected persons, with documentation; b) Trauma-informed outreach and notice (written and verbal, reasonable timelines, translation where needed); c) Property handling (tagging, storage, retrieval window) for personal effects; d) Site safety (fire-risk mitigation; hazardous/biowaste removal; environmental remediation); e) Communications (public updates, inquiry line/email); and f) Post-removal deterrence (site hardening, monitoring, by-law follow-up). Џ͵.ǤΏƌğǞ ğƌźŭƓƒĻƓƷ Ή ğƒĻƓķƒĻƓƷƭ Direct staff to: a) Apply the Zoning By-law city-wide and report any gaps affecting enforcement against encampments; and b) Bring forward text amendments, if required, clarifying that temporary habitation by tent or similar structures is not a permitted use except where expressly authorized (e.g., licensed campgrounds or any conforming changes to related by-laws. А͵wĻƦƚƩƷźƓŭ Require a public report at the October 20, 2025 regular meeting of Council (or the first regular meeting thereafter) detailing actions by land category, the number of referrals to indoor alternatives, any court processes engaged, costs incurred, and recommended measures to prevent re-establishment. Б͵5ĻƌĻŭğƷźƚƓƭ Authorize the City Manager and City Solicitor to take all steps necessary to implement this motion, including inter-agency agreements, procurement for remediation and site security, and applications to court. В͵5ĻŅźƓźƷźƚƓƭ used for habitation on a parcel or contiguous parcels for more than 24 hours, excluding licensed campgrounds and lawfully permitted shelters. Implementation Timeline (Sept. 22 Oct.6, 2025) and outreach; confirm daily shelter capacity and accessibility. 29 (Days 17): City-land removals in priority order (life safety/fire risk first); private-land enforcement initiated where thresholds met and owners request or are non-compliant; property storage procedures operational. Oct 5 (Days 813): Complete remaining City-land removals; continue private-land and Crown/federal coordination; site hardening/monitoring. regular meeting if agenda timing requires). STRATEGIC ALIGNMENT: SERVICE AND FINANCIAL OUTCOMES: INPUT FROM OTHERS: ATTACHMENTS N/A 2025Strategic SmallCity, InitiativesPlan: AugustStatusReport BigHeart.. September 8, 2025 Council Criteria AlignmentDirectly relates to achieving a strategic objective/outcome (e.g., taxbase growth, safety) RiskOutcome if initiative is advanced or delayed (e.g., system failure, safety, missed funding opportunity, legislation, agreement in place, current investment) ResourcesAvailability to progress initiatives with people and skills, budget and other funding, time, influence PerformanceContributes to effective and efficient service delivery for accountability and communication ServiceAreaCapacityConsideration of service level commitments (operational-corporate work) and service projects Prioritization TransformationalandServiceAreaInitiativesCapitalPlanInitiatives CatalyticGrowthInitiatives Service provides resources Initiatives managed as part Highest priority initiatives and requires limited of the capital program and enabling service support resource availability Multi-year initiatives, (i.e., Finance, IT, HR, GCO) highlighting 2024 deliverables Delayed if resources are required for Intensive cross-functional transformational/catalytic resourcing requirements initiatives Relative prioritization (ranked) within each Strategic Plan Goal Prosperous, Vibrant, Service, Accountable Status Work completed Work underway and expected to meet targeted completion dates Work underway and will require additional time to complete. Work is on-going and requires scope and resource adjustments to achieve desired results or is now outside the control of the City Initiative has changed in scope and/or incorporated into another initiative Transformational and Catalytic Growth Initiatives GoalInitiativeTimeline2025 Projects/Deliverables Status Vibrant / Expedite delivery Multi-year Project1-NorthEndSecondaryPlan Prosperousof Affordable initiative Q2: Draft of from Phase 1 report is Housing Action 2024 to 2027 community engagementcomplete. Plan through the Q4: Draft of Secondary Plan for staff Phase 2 is underway, which Housing reviewincludes development of the draft Accelerator Fund Secondary Plan. Consultation (HAF) On-going: Continue community and with North End Advisory North End Advisory Committee Committee ongoing. engagement Project2-HousingConcierge Q1: Host the Developers SymposiumDevelopers Symposium completed in March 2025. Program development complete Q1: Award HAF Grants and operational. HAF grants were awarded in May 2025. Project3-UnlockingGentleDensity Incentive Timeline has been extended to Q2: Promotion of CMHC's Design December 2025 to accommodate Catalogue and implementation of CMHC's catalogue changes. accelerated permit review process for these pre-reviewed designs Transformational and Catalytic Growth Initiatives GoalInitiativeTimeline2025 Projects/Deliverables Status Vibrant / Expedite delivery of Multi-year 5-LeverageLand ProsperousAffordable Housing initiative 2024 Real Estate Policy and GIS tool Q1: Real Estate Policy Action Plan through to 2027 adopted in February 2025. Q1: Enhanced GIS Tool the Housing Accelerator Fund (HAF) 7-E-Permitting E-Permitting RFP was issued in Q2: Issuance of RFP for e-Permitting July, closed in August 2025. Q3: Review and refinement of proposals Proposal review and selection Q4: Selection / award for e-permitting of proponent process underway. 8-GovernanceReform Recommendation presented to Q2: Recommendations for Housing Growth Committee June 11, related Governance Reform and decision 2025, to move forward with on possible implementation of implementation plan for the recommendations if deemed necessary. Housing Secretariat model. Transformational and Catalytic Growth Initiatives GoalInitiativeTimeline2025 Deliverables Status VibrantImplementation of Multi-year Implement starting of Green zones1st Green Zone Opened Egbert Housing for All implementation Street August 2025. 2nd Green Strategy 2024 to 2027Zone planned for December 2025. By-law and implementation of first Red Zones to be rolled out red zonesimminently with implementation in fall of 2025. National research completed and supporting framework that aligns with All Strategy is in development. Resourcing for community outreach Procurement is near complete support team with imminent award which will enable the outreach services being procured via the Encampment Fund to provide ongoing support to manage the red zones. Secure $3.4 Million to support Secured by agreement with the implementation of the strategy Province as of February 2025 (February 2025) For All Strategy. Transformational and Catalytic Growth Initiatives GoalInitiativeTimeline2025 Deliverables Status ProsperousContinue the Multi-year Secure land for the new facilityLand secured with closing development of the implementation expected Fall 2025. comprehensive 2024 to 2029 Develop Financial Model for the new Model will be presented to recreation facility facilityCouncil by end of 2025. (Catalytic Project) Complete schematic design and Energy model is complete, energy model of new facilityschematic design at 60%. Governance structureEvaluating potential structures and if viability assessment is positive will begin work on Definitive Agreements. Transformational and Catalytic Growth Initiatives GoalInitiativeTimeline2025 Deliverables Status VibrantWork with the Multi-year Continued project support and work Schools are under construction. Province and other initiativesthrough coordination points stakeholders in the development of the Central Peninsula Infrastructure related work includes Learning Commons Storm sewer twinning done at storm water pipe twinning in and the North End Rainbow Park, Broad street is Rainbow Park, St. James Street, School (Catalytic substantially complete, St. James Broad Street Project)is underway, and Sydney (SJ. James to Broad St) to be Construction of both schools tendered this fall with expected to commence in Spring construction in spring of 2026. 2025. Transformational and Catalytic Growth Initiatives GoalInitiativeTimeline2025 DeliverablesStatus Prosperous Advocacy for Fiscal On-going GNB is actively working on Fiscal Fiscal Reform Bill 33 has received Reform and advocacy as Reform with recommendations Royal Assent. Draft regulations Property Tax opportunities expected in 2025 for have been publicly distributed and Reform including and needs implementation in 2026. Saint expecting confirmation of Transferring Heavy evolveJohn will provide input and financial results for Saint John in Industrial Taxfeedback throughout to advocate September/October. for our interest. Property Tax Reform process commenced in August. City continues to advocate for the GNB transfer to municipalities Heavy Industrial Tax, met with 100% of the provincial property tax many impacted communities. on all Heavy Industrial assessed Received letters of support from properties the Southwest NB Service Commission, and from Fundy Regional Service Commission. Social Media campaign held to encourage residents to completed the Provincial Property Tax Survey and to express their support for Heavy Industrial Tax Transfer to municipalities. Transformational and Catalytic Growth Initiatives GoalInitiativeTimeline2025 DeliverablesStatus ProsperousComplete a Completion Parking Study finalized in Q2 2025Expecting the draft strategy in Q3. comprehensive extended into parking study, with 2025 a focus on the South-Central Peninsula. ProsperousExpand Spruce Lake Multi-year RDC transfer approximately 1500 Rezoning approved in July 2025. Industrial Parkinitiativeacres of land to City of Saint John Phase 1 of EIA Determination nd approved on August 22. Work continues on the Land Transfer. ProsperousIntersection Multi-year GNB fund the construction of a Working group established with improvements at initiative solution to address traffic and PNB, CSJ and industrial Simms Corner safety and enable port and stakeholders to review and industrial growthevaluate various conceptual designs. Transformational and Catalytic Growth Initiatives GoalInitiativeTimeline2025 DeliverablesStatus AccountableProcure and Multi-year ERP SelectionRFP issued and closed July 17, implement a phased project 2025, and the proposal modern enterprise -2023 to 2029submission evaluation process is resource planning underway. (ERP) system to Implementation planning with Implementation planning will start integrate business selected Vendor and resourcingonce project is awarded to the processes and Vendor Q4 2025 or Q1 of 2026 transform decision (depends on time required for making negotiations). AccountableEstablish a On-going Corporatization of Saint John Energy Dependent on Province. structure that will advocacy(pending Provincial enablement) facilitate the City receiving revenue from Saint John Energy Transformational and Catalytic Growth Initiatives GoalInitiativeTimeline2025 DeliverablesStatus AccountableModernize the City's Multi-year Task Card and Energy Training -all Training modules in the process Safety Programinitiative -2024 managers and supervisorsof being acquired. A roll out plan to completion is being created, and training will TBDstart in Q4 and will continue into 2026. Creation and development of high-SOP Creation and development is risk Standard Operating Proceduresstarted. Manager Training and Awareness Initial required manager safety training has commenced. Contractor Safety Management Draft policy expected prior to the Program end of the year. Transformational and Catalytic Growth Initiatives GoalInitiativeTimeline2025 DeliverablesStatus AccountableDevelop a Project Comprehensive 10-Year Human Plan has been completed comprehensive 10-extended into Resources strategy finalized Q1 2025 Year Human 2025 Develop multi-year implementation Implementation plan has been Resources strategy plan and start initiatives. completed and reviewed by ELT. inclusive of Initiatives are on target and are succession multi-year. planning, employee recognition, and employee performance AccountableImplement 2025 DEI Multi-year Training initiatives Q1 training completed for SLT. A Action Plan to initiativecase for mandatory employee achieve the goals training is being developed - and objectives target date is end of year. outlined in the Implementation of DEI champions - DEI champions have been Diversity, Equity, & planning and carrying out two events designated and planning for 2 DEI Inclusion Policyin 2025 events are underway. Service Area Initiatives GoalInitiativeTimeline2025 DeliverablesStatus VibrantIntroduce a new arts Multi-year Initial work on a new arts and culture Project on track to begin at the and culture policyinitiative 2025 policyend of 2025. to 2026 VibrantEvaluate and 2024 budget New Program Manager for East Saint Resourcing complete implementation commitment John start date January 2025 plan for community pushed into Needs assessment underway. Project on track. support for East 2025 Recommendations expected by early Saint Johnresourcing Q4 2025 issues ProsperousImplement the Multi-year Governance structure processes for Governance review is on-going approved actions of initiative 2023 implementation of strategic plan with recommendations expected the City Market to 2027+projected Q4 2025by the end of 2025. Strategic Plan Prepare to Celebrate 150th Funding request for 150th anniversary of the City Market; celebration has been submitted. identifying and applying for funding Governance review underway. opportunities Coordinate major fit up of various Fit-up being completed for tenant spacesmultiple tenants. Scope major capital work (2 aisle Class B estimates obtained for layout and the Deck Seating Area)major Capital work. Service Area Initiatives GoalInitiativeTimeline2025 DeliverablesStatus ProsperousImplement the Multi-year Review of the 5-year central Implementation Plan for the first approved actions of implementation peninsula implementation plan5 years has been completed. the Central over the life of Explore extension of Germain Street Implementation Plan for the next Peninsula the 10-Year to connect with Lower Cove 5 years to be developed this year, Secondary PlanStrategic Plan requires consultation with an Several action items are underway, external advisory committee. including: Review And Revise Development Incentive Program (to be complete in 2025) Development Incentive review is Support Development of New South underway and scheduled for End School December 2025 adoption. Coordinate Recreational and Design completed for Rainbow Community Infrastructure around Park. Funding recommended as new Central Peninsula school part of the draft 2026 Capital Rainbow Park Master Plan Budget. Implementation Transform South Market Street into City scope of work is complete on an animated and pedestrian-oriented South Market Street. laneway Work continues on this and as an interim measure site landscaping Development is underway Service Area Initiatives GoalInitiativeTimeline2025 DeliverablesStatus ProsperousContinued Extended into Launch in 2025Emergency Services Campaign implementation of 2025 due to Completed and Our Region Our Emergency services inclusion and anti-resourcingHome campaign completed. awareness campaign racism initiatives to planning completed, attract and retain with Phase one newcomers in the expected completion in community Q1/Q2. ProsperousComplete Multi-year Pedestrian & Traffic Fleet has moved out of Rothesay consolidation of initiative 2023 Services set to move Avenue. operations into to 2025into Rothesay Avenue Transit and facility in spring 2025 Rothesay Avenue Boars Head site deemed Target to vacate the Boars Head facilities surplus and real estate site in Q4. opportunities to be explored. Service Area Initiatives GoalInitiativeTimeline2025 DeliverablesStatus ProsperousCollaborate with the Multi-year Identify areas for On-going discussions between Port on continuing initiative over improvement and stakeholders. to improve the the life of the develop some concepts public interface 10-Year to refer to capital budget between Port and Strategic Plan City lands ProsperousReduce use of road Multi-year Training program for Managers and supervisor salt by five percent initiative managers and participated in APWA course on from 2022 level starting in 2025 supervisors on salt winter maintenance, including use while maintaining over several managementand alternatives to salt. service levelsyears Enhanced pre-winter One of two brine production units equipment preparationbeing replaced in 2025. Collaboration with Fleet on improved functionality of brine pre-wetting tanks on plow trucks before 2025-2026 season. SOP development underway. Development of written procedures Service Area Initiatives GoalInitiativeTimeline2025 DeliverablesStatus ProsperousPlant 1,000 Multi-year Secure funding Funding secured. trees in initiative over Three-year implementation plan132 Trees have been planted by streetscapes the life of the City Staff in 2025. Tender has and green 10-Year been awarded for remainder of spaces by 2032Strategic Plan the tree planting. The goal is to have 1/3 of the trees planted this year. ProsperousDevelop and Multi-year Secure funding for implementation of Funding received and consultant implement a initiative over an energy management system to has been engaged to help design municipal deep the life of the comply with ISO 50001 Energy system. energy retrofit 10-Year Management Systems Standard program for Strategic Plan municipal facilities subject to funding Service Area Initiatives GoalInitiativeTimeline2025 DeliverablesStatus ServiceAchieve system Multi-year Electronic fares (all components)Working with vendor to implementation project 2023 Account-based ticketingimplement. including extended to Tap technology, people, 2025 AVL/CAD -enhance communication/ CAD/AVL -Strategic Mapping to processes in (resourcing service and information for transit begin mini fleet installation with accordance with the dependent) riderscompletion targeted for Q4. Transforming Transit Plan ServiceEstablish a team Multi-year Develop implementation plan of the Team established. Pillars and and governance initiative over Fire Strategic Plan with initial focus structure of the Fire Strategic structure to finalize the life of the on fire prevention and education and Plan approved by Public Safety 15-Year Strategic 10-Year defining service levelsCommittee May 22, 2025. Plan for Saint John Strategic PlanWorking on the community risk Fire and action planassessment and other initiatives at this time. Service Area Initiatives GoalInitiativeTimeline2025 DeliverablesStatus ServiceImplement Multi-year Finalize Move SJ and bring forward Staff worked with consultant in prioritized actions in implementation for Council consideration including:spring of 2025 and final drafts of MoveSJ to improve starting in 2025Road Classification and Final Road Safety safety and report created. Cycling accessibility for all Planned adoption of Phase 3 of transportation Road Classification MoveSJ by Council expected modes before the end of 2025. Final report including summarized infrastructure priorities and policy priorities ServiceImplement the Multi-year Update Jake Brake signs in the Jake Brake sign replacements MoveSJ Goods implementation communityunderway. Movement Strategy extended start Stakeholder engagement on Shape Your City survey planned priorities to balance in 2025 managing large trucks in South for Fall 2025 regarding ideas of economic benefits Central Peninsulatruck limitations in South Central and heavy truck Peninsula. traffic Continue advocacy efforts with Advocacy re reduced/eliminated Province to reduce truck traffic on use of Chelsey Drive being the traditional Route 100 and three included in Simms Corner project Regional Designated Highwaysdiscussions. Service Area Initiatives GoalInitiativeTimeline2025 DeliverablesStatus ServiceUpgrade 40 percent Multi-year Improve minimum of 5 on-street Standard of on-street accessible of current implementation parking spaces utilizing signage and parking space finalized with designated starting in 2025paint (increasing size) considering consultation. SJ Ability Advisory accessible parking best-practicesCommittee working on spaces to meet recommending which spaces recognized could be of focus. Finalized standards for design particulars with guidance accessibilityof Abilities NB planned for early Fall with space upgrades upgrades commenced in Fall of 2025 and finished by Q2 of 2026. Opportunities for improvements on Accessible spaces to improved streets planned for reconstruction standard included in at least projects where feasible Sydney and St. James Street Capital projects. AccountableComplete 10-year Extended Long-Term Financial Plan formally Completed with approval of Long Term Financial timeline into approved with updated financial Council April 7, 2025. Plan for Water 2025 policies in Q1 2025 Utility Service Area Initiatives GoalInitiativeTimeline2025 DeliverablesStatus AccountableComplete Enterprise Multi-year Completion of Phase 2 focused on City has worked with a third-party Risk Management project development of Risk Appetite, consultant to conduct risk project (resource Governance and ERM Policyinterviews, a risk workshop, and dependent)the creation of a formal risk matrix. In the process of completing a risk status and treatment report for each of the top eleven (11) risks. AccountableComplete internal Multi-year Implementation of internal audit Internal Audit work complete. audit on Market project planned recommendationsImplementation of Square Contractfor 2024 to recommendations requires 2025ongoing contract management. Negotiations for the Extended into Ratify and sign Collective AgreementProcess is on-going. Fire Collective 2025 Agreement Negotiations for the Started January Ratify and sign Collective AgreementCompleted with ratification on Outside Workforce 2025June 9, 2026. Agreement fully Collective signed. Agreement Capital Initiatives GoalInitiativeTimeline2025 DeliverablesStatus AccountableDevelop 5-Year Multi-year 5-Year Capital Investment Plan Draft Capital Budget presented to Capital Plan to align initiative moved Finance Committee. Planning to with the Strategic forward to present draft 5-year plan by the Plan that will inform 2024 and 2025end of 2025 to Council. the 2026 Capital Budget AccountableSeek external Multi-year Submit application to the Federal Four projects submitted to the funding for future initiative over Government for Canada Housing program. Awaiting word on utility infrastructure the life of the Infrastructure Fund (CHIF) funding. investment10-Year Prepare and submit to the Province a Some projects submitted to the Strategic Plan 5-year investment plan related to the program another project CHIF fund submission is underway. Plan is under development. ServiceBuild a Main Street Extended into Obtain necessary Highway Usage HUPs acquired. active 2025 Permits Tendered and awarded. transportation (dependent on Tender project in Q1 2025 corridor, subject to Provincial Construction in 2025 Project nearing completion. provincial approval approval) and support Capital Initiatives GoalInitiativeTimeline2025 DeliverablesStatus ServiceContinued Multi-year Complete twelve traffic calming All 12 locations identified. 8 of 12 implementation of initiative over solutions in 2025locations included in 2025 20 major traffic the life of the Resurfacing contract. Remainder calming projects in 10-Year to be completed by the end of accordance with the Strategic Plan 2025. Traffic Calming policy ServiceComplete projects Multi-year Complete construction of security Planning for customer service to enhance security initiative enhancements in the customer security enhancements with at City facilities that planned for Service Areaconstruction planned for 2026. address the highest 2024 to 2025 Complete capital budget and long-To be considered in the 2026 community and term operational budget planning for Operating Budget and part of the employee safety on-going facility safety projectsCapital Investment Plan. risks ServiceComplete Harbour Multi-year Construct the section from Riverview Proposals for design are being Passage and its initiative over Avenue to Riverview Drive (west side)evaluated. Expectation is that connections to the life of the contract will be awarded by the adjacent 10-Year end of 2025 with construction in neighbourhoodsStrategic Plan2026. Recommendation Common Council receive and file the 2025 Strategic Initiatives Plan: August Status Report. SmallCity, BigHeart. HousingforAllStrategy RedZoneImplementation CommonCouncil September8,2025 th CommitteeoftheWholeResolution:September5,2025 That the CAO be directed to present the Housing for All Update at th the Open Session of Common Council on September 82025, generally in the form as presented to the Committee of the Whole on September 5th, 2025. Housing for All HousingforAllVisionStatementadoptedbyCouncilDecember2023 and sustainable home. In the spirit of the right to adequate housing Rights, The City of Saint John wishes for its residents to live in security, residents, while supporting individuals as they access housing that meets HousingforAllStrategyadoptedbyCouncilJuly2024 InFebruaryof2025,theCityofSaintJohnreceivedacommitmentof$3.4milliondollarsinfundingviaagreementwith theProvinceofNewBrunswickandtheGovernmentofCanadatoimplementtheFederalUnshelteredHomelessnessand EncampmentsInitiative(UHEI)inSaintJohn. suchastheestablishmentofnewGreenZoneswhicharenewtransitionalhousingtoprovidesafe,warm,secureplacesto liveforover54individualscurrentlyexperiencinghomelessness.ThisfundingalsoenablestheCitytoofferenhanced outreachservicesandtoassistindividualslivinginencampmentstogetintohousing. Housing for All Strategy in Brief PURPOSE homelessness over the next three years using a person centred and human rights approach. This strategy advances our shared vision of every resident having a safe, supported, and sustainable home. OUTCOMES 1.To provide safe community spaces for access by all residents, while supporting individuals as they access housing that meets their specific needs. 2.We will strive to make homelessness rare, brief and nonrecurring HousingforAllObjective1:CoordinationandGovernance #ActionStatus Service AgreementsIn Progress On Going 1 Legislation (policy and bylaw)In Progress On Track 2 Relocations and DecommissioningIn Progress On Track 3 ComplianceIn Progress On Track 4 MappingIn Progress On Going 5 HousingforAllObjective2:EmergencySupports #ActionStatus Unhoused SitesACRES 6 Foundation Center / HUBIn Place | Challenges 7 Out of the Cold ShelterIn Place | Challenges 8 Increased Shelter BedsIn Progress On Going 9 Unsheltered SitesIn Progress On Track 10 HousingforAllObjective3:Prevention,EducationandSafety #ActionStatus Site Clean Up ServiceIn Progress On Track 11 Non-Emergent CallsIn Progress 12 By Names ListIn Progress On Track 13 Data Collection and SharingIn Progress On Going 14 Information CampaignIn Progress On Going 15 Sharps ContainersIn Progress 16 Site VisitationIn Progress On Going 17 Site Health ServicesIn Progress On Going 18 Update Municipal Emergency Management PlanIn Progress On Going 19 Staff TrainingIn Progress 20 Community Based ProjectsIn Progress On Going 21 Objective4:Housing #ActionStatus Transitional Housing OptionsACRES 22 Public HousingIn Progress On Going 23 Supportive Housing OptionsIn Progress On Going 24 Use of Sea CansWill not be used for project 25 Coordinate AccessIn Progress On Going 26 Rent SupplementsIn Place | Challenges 27 Skills Development for HousingIn Progress On Going 28 x Green Zone # 1 -Egbert Street Update Opened August 1 27 Units own space again. Having support close by makes all the -Participant x Green Zone # 2 -Thorne Avenue Site o Site prep is currently underway o Homes are under construction o Onsite assembly of homes to begin in November Opening December 1st with 27 units Saint John -May 2023 July 2025 HumanDevelopmentCouncilCommunityDataPortal Homelessness in Saint John HumanDevelopmentCouncilCommunityDataPortalJuly2025 ƚƷğƌ LƓķźǝźķǒğƌƭ 9ǣƦĻƩźĻƓĭźƓŭ IƚƒĻƌĻƭƭƓĻƭƭ ŅƚƩ ğƷ ƌĻğƭƷ Њ ķğǤ ЍЊЉ Individuals Experiencing Chronic Homelessness at Least 1 Day 223 3 Adult Emergency Shelters 127 Beds Individuals Newly Identified as Experiencing Homelessness 67 New Temporary Transitional Housing Individuals Who Returned to Homelessness 18 Units Somerset Acres 14 27 Units Egbert Street Green Zone 27 Units coming Dec 1 at Thorne St Green Zone Non-Chronically Homeless Housed 8 Chronically Homeless Housed 6 Encampment Relocation Response Person centred, compassionate, and rights-based approach, respecting that it is an actual individual living in an encampment. Step 1 Outreach Team Visits encampment and works with individual on a plan to relocate and assists them with options. Step 2 Outreach team checks in with individual on plan and offers further assistance, including assistance in moving if requested. (96% of individuals relocate by the end of Step 2). Step 3 Relocationaction is taken by the City / Saint John Police Encampment Relocation Response Other Public and Private Property o Agreements in progress for Anglophone District School South, Department of Transportation and Infrastructureand NBMRailway o The City will work with private property owners that are in Red Zones, or who do not consent to their property having tents and are requesting assistance. Expanded Outreach Team Is being Added New and Expanded Schedule 7 days per week, 12-hour shifts (84 hours weekly coverage), on call team (7-7) Response times for relocation from Red Zones. Basedon risk profile of location of encampment Time to begin Step 1 o Rapid Response within 30 minutes o Quick Response same day o Standard Response within 2-3 days Target: Relocations will occur within 1 to 3 days of step 1 depending on risk response Encampment Clean ups Public Lands The City will organize the cleaning of encampments on public property when they have been vacated, or with the assistance of the outreach team if they are occupied and the occupant needs assistance. Privatelands The City will provide guidance for property owner so they may clean their property. The City will take action against a property owner if they are noncompliant. CriteriaforRedZones School, Daycare / Early Learning Centre, Licensed Afterschool Program, Special Needs Zone, Crisis Care Facility / Emergency Shelters, Playgrounds, Splashpads, Sportsfields, Provincially Designated Highways, Railways, Harbour Passage, Cemetaries. CriteriaforRedZones 200 Metre Buffer School, Childcare, Afterschool Program, Special Needs Centres, Green Zones, Crisis Care Facility / 100 Metre Buffer Playgrounds, Splashpads 30 Metre Buffer Sports fields, Parks, Highways, Railway 5 Metre Buffer Harbour Passage Walkway Why the Need for Yellow Zones? Yellow zones are being established by the City of Saint John as a temporary emergency response to our housing crisis. They will not become a permanent part of ourCity. They need to be eliminated as provincial housing and institutional solutions are provided. As Saint John has adopted a human-rights based approach to encampments, it recognizes thatunhoused persons cannot be forcibly relocated or evicted from tents, temporary shelters, or encampments.Section 7 of the Charter of Rights and Freedoms establishes the right to life, liberty and security of the person and various Courts have found that this right is violated: when unhoused residents are forcibly evicted, or evicted in haste, or if they are not treated with dignity, or if they do not have an alternative place to go that adequately meets their shelter needs. The City in partnership with senior levels of Government and front-line agencies is providing meaningful adequate alternatives including green zones, transitional housing and shelters. Criteria for Yellow Zones YELLOW ZONE PolicyStatement: TheCitywillnottakeactionwithrespecttotentsbeingerectedon certainvacantCityownedlandinaYellowZonethatadherestothe criteriaandsitestandardsforaYellowZone. ThatatthedirectionoftheCAOortheirdesignate,theCitymay retractpermissionforaspecificproperty,orspecificareaofaproperty, ifintheirdiscretion: a)The site is actively being used or needs to be usedfor City business or operations, or b)The site is in active negotiation for, or pending sale, or c)The site occupants are causing an unreasonable and repeated public nuisance, or d)The site is being used for illegal activities on the advice or recommendation of the Saint John Police Force, or e)The site has serious public safety concerns, such as fire or public health risk, or f)For any other reason that in the CAO's discretion is necessary while remaining in alignment with the overall intent of this Policy Yellow Zone Minimum Site Standards Minimum of 3m between tents No more than 5 tents in a cluster Minimum of 50 meters between clusters Sites must be kept clean and orderly Structures that pose a fire hazard, such as temporary wooden structures are not permitted. Criteria will be monitored, reviewed and adjusted as experience is gained. RedZoneMap Red Zones BasedonCriteria PublicApptobemade accessibleonShape yourCity (weekofSept8) All areas not coloured Red or Green are City of Saint John September 8, 2025 x Additional City Actions 1.Clean-up of garbage from Waterloo Village area 4-5 nights per week, commencing week of September 8 2.Establish a joint City of Saint John and Saint John Police Force working team toidentify and report back as part of the 2026 capital budget processinitiatives thatwill enhance crime prevention and crimedeterrence. 3.Coordinate with the Saint John Police to increase visible security presence in the areas of concern. 4.Public Safety Committee to have a standing agenda item regarding a public update on progress that includes the involvement of the Chief of Police and the Fire Chief. x Additional Requests of the Province 1.Request a joint review with the Province and front-line agencies for social services that are offered in Waterloo Village to determine if adjustments should be made to the model to better serve the community, which could include changes to programs, locations, impacts of clustering, addressing security, or hours of operation changes etc. 2.Request that the Province assign and lead an Action Team ofsenior resources from at minimum the departments ofJustice and Public Safety, Social Development, Horizon Health (addiction and mental health services) to work directly with theCity of Saint John, its Police Commission and other stakeholders to address community safety, homelessness, addictions, and mental health crisis. x Additional Requests of the Province 3.Request the Province provide public health resources (social worker and/or mental health and addiction support services) to support a human rights-based approach to the transition of the unhoused from Red Zones commencing in the month of September 2025 4.Request the Province to add additional dedicated security services to the Emergency Shelters in the City. 5.Request the Province provide adequate privacy screening at the emergency shelter located at 94 Rothesay Ave along both Rothesay Ave and Thorne Ave. x Additional Requests of the Province 6.Request the Province cost-share on crime deterrence initiatives. 7.Request the City and Province monitor the effectiveness of the Red Zone Implementation, and should it be needed, request that the Province provideadditional resources commensurate with the land mass they own in the City, (e.g., DTI land, school property, etc.) for the ongoing enforcement and patrolling of their lands that make up their significant portion of Red Zone lands. 8.Request the Province to provide additional Bridge, Subsidized, Supportive and Affordable Housing in the City, and additional resources for mental health and addictions support. Timeline Red Zone Implementation Plan . September8-MeetingofCommonCouncil AwardofcontractforOutreachTeam PublicPresentationofRedZoneRollOutandAdditionalActions September9-STAGEONEREDZONEIMPLEMENTATIONBEGINS BeginImplementationofRedZonePlan AcceleratedClean-upinitiativeforencampmentsandvariousstreetsandpublicspaces. CityinformsthepublicofRedZonesandworkswithfrontlineagenciestosocializeRedZoneswith individualsexperiencinghomelessness. September22-MeetingofCommonCouncil FormalCouncilAdoptionofRedZonePolicyFramework stnd TrafficBylawAmendment1&2Reading September23SpecialmeetingofCouncil rd TrafficBylawAmendment3Reading Timeline For Red Zone Implementation September23October5-STAGETWOREDZONEIMPLEMENTATIONBEGINS Multi-disciplinaryteamtojointlybegin3stepprocessforHigherRiskRedZoneAreas. Individualswouldhaveapproximatelytwoweekstofindalternatelivingarrangements (Shelter,GreenZone,orYellowZone) October6October17-STAGETHREEREDZONEIMPLEMENTATIONBEGINS Multi-disciplinaryteamandCityStaffjointlybegin3stepprocessforLowerRiskRedZoneAreas. Individualswouldhaveapproximatelytwoweekstofindalternatelivingarrangements (Shelter,GreenZone,orYellowZone) October31Goal:notents,encampments,ortemporarysheltersremaininginRedZones October31-EnhancedMonitoringofRedZonesbegins Relocationswilloccurasnecessary RECOMMENDATION 3.andfurtherthattheMayorbeauthorizedtosend letterstotheappropriateMinisterstomakethe ZonesanditsoverallHousingStrategy. COMMON COUNCILREPORT M&C No.2025-213 Report DateSeptember 02, 2025 Meeting DateSeptember 08, 2025 Service AreaStrategic Services Mayor Donna Noade Reardon and Members of Common Council SUBJECT:Amendment to Wage and Benefit Budget Escalation Policy AUTHORIZATION Primary AuthorChair of Finance Chief Administrative Officer Committee Kevin FudgeGary SullivanJ. Brent McGovern RECOMMENDATION Finance Committee recommends that Common Council approve the amended Wage and Benefits Budget Escalation PolicyFAS-007. EXECUTIVE SUMMARY The Wage and Benefits Budget Escalation Policy is an important part of a Long-Term Financial Plan to ensure wage and benefit budgets are affordable for taxpayers. The -year priorities, 10-year strategic plan and Long-Term Financial Plan. The amendment to the Policy is being broughtforward to allow for additional room when sustainable equalization revenue increases occur as well as to incorporate a growth factor mechanism that can be leveraged to maintain new infrastructure and services when tax base growth exceeds CPI + 2. th The Finance Committee met on August 20, 2025, and unanimously approved the recommendation. PREVIOUS RESOLUTION 13.1 Finance Committee: Amendment to the Wage Escalation Policy FAS-007 November 25, 2024 RESOLVED that as recommended by the Finance Committee, having met on November 18, 2024, Common Council approves the amended Wage and Benefits Budget Escalation Policy FAS-007. REPORT As a critical component of the -Term Financial Plan,severalkey financial policies were adopted to put the City on a sustainable path forward, most notably the Wage and Benefit Budget Escalation Policy. Per the Long-Term Financial Plan policy, all financial policies are to be reviewed by the CFO on a periodic basis. The Wage & Benefits Budget Escalation Policy was first adopted on September 24, 2019,amended on th November 25, 2024 and includes the following objectives and application guidance: Objectives of the Wage & Benefits Budget Escalation Policy: The Cityspends within its means. Wage and benefit budget escalation does not cause a tax rate increase to balance the General Operating Budget. Wage and benefit budget escalation does not cause a reduction in service levels tobalance the General Operating Budget. Wage and benefit budget escalation does not exceed the recurring revenue. Application: The City Manager shall recommend increases to the wage and benefit budget in accordance with the Wage and Benefit Budget Escalation Policy. Recommendations for wage and benefit budget increases shall be based on a three-yearrolling average of recurring revenue growth. Wage and benefit budget increases shall not exceed CPI plus 1% unless supported by a business case and approved by Common Council. Staff is recommending two revisions to the Wage & Benefit Budget Escalation Policy that will offer the City additional flexibilityin a fiscally responsible manner: 1.Equalization Grant Revenue: The Provincial government has made a commitment to increase fiscal capacity funding for municipalities as part of its municipal reform efforts. This includes increasing the budget for fiscal capacity funding from approximately $55 million to almost $76 million with a commitment to index into the future toaddress inflation. The program will be phased in over a 4-year period. The reform will transform the former equalization grant from being volatile and unpredictable to being a new sustainable revenue source. Equalization has not previously been incorporated into the Wage and Benefits Budget Escalation policy given the volatility and risk of relying on the funding to be available on a reoccurring basis. However given the change in the program, the fact that 75% of this new fund is predictable and the Provincial commitment to ensure the program is fully funded and indexed, staff is satisfied that the incremental revenue can be integrated into the Wage and Benefits Budget Escalation calculation. The proposed policy amendment wouldallow the City to utilize 50% of incremental revenue (100% during the phase in period) from fiscal capacity funding in the Wage and Benefit budget escalation threshold. This is supported by the fact that 53% of the total budget is comprised of wages and benefits. With respect to the phase in period, the Government of New Brunswick is phasing the new fiscal capacityformulain over a 4-yearperiod;therefore staff is recommending 100% of incremental revenue from incremental fiscal capacity revenuebe eligible in the Wage and Benefit Budget Escalation Policyduring the phase in period(years 2026-2029), and 50% of incremental fiscal capacityrevenue for years thereinafter. 2.Wage Escalation Growth Factor: The Wage Escalation limit ofCPI +1 cap can be challenging when additional resources are needed to manage new capital/infrastructure investments in the community. Additional policy flexibility is required when the City experiences high tax base growth. Staff recommendsaddinga WEP Growth Factor into the policy of 1% that would be eligible to fund new positions to support new assets, infrastructure and services subject to being supported by a business case. The use of the 1% WEP Growth Factor would be conditional on Tax Base Growth exceeding CPI + 2% and the additional 1% can only be used to fund new positions needed to operate, service or maintain news assets, infrastructure or service levels added to the community. The current formula of the Lower of CPI +1-or 3-Year Rolling Assessment Base would still apply to the existing establishment wage and benefit budget. The new WEP Growth Factor of an additional 1% to fund new positions would apply if assessment base growth is greater than CPI + 2 and is supported by a business case. Some examples of business case considerations are (1) Will it decrease goods and services costs, (2) Will it generate revenue that exceeds the cost of the position (3) are the resources needed to fund a new service (4) are the resources needed to maintain new infrastructure, (5) Is it a service enhancement to achieve Council Strategic Plan Conclusion The Wage and Benefits Escalation Policy is needed to ensure revenue growth is sufficient to fund expense growth, preventing structural deficits. The amendment to the policywill continue to mitigate the risk of the City falling into future structural deficits allowing the City additional flexibility to supports its growth needs. STRATEGIC ALIGNMENT The Wage and Benefits Escalation Policy is aligned with Council Priority to Perform. SERVICE AND FINANCIAL OUTCOMES The Wage and Benefits Escalation Policy is aligned with Council Priorities and will contribute to the successful implementation of the Long-Term Financial Plan. INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS Name of Service Area/StakeholderName of Staff Person Finance Department Kevin Fudge CAO Brent McGovern ATTACHMENTS FAS 007 Wage and Benefits Budget Escalation Policy Title: Wage and Benefits Budget Escalation Policy Subject: Wage and Benefit budget increases Category: Finance and Administrative Services Policy No.: FAS-007 M&C Report No.: th Effective Date: September 8, 2025 Next Review Date: Area(s) this policy applies to: Cross Corporate Office Responsible for review of this Policy: Finance and Administrative Services Related Instruments: Policy Sponsors: FAS-001 Asset Management Policy Chief Administrative Officer FAS-002 Investment Management Policy Chief Financial Officer FAS-003 Reserves Policy FAS-004 Operating Budget Policy FAS-005 Capital Budget Policy FAS-006 Debt Management Policy Document Pages: This document consists of 5 pages. Revision History: November 25, 2024 September 24, 2019 Common Clerk's Annotation for Official Record Date of Passage of Current Framework: _________________________ I certify that this Policy was adopted by Common Council as indicated above. ________________________ ______________________ Common Clerk Date Date Created: Common Council Approval Date: Contact: Finance and Administrative Services City of Saint John Wage and Benefits B´£¦¤³ Escalation Policy TABLE OF CONTENTS 1. 2. POLICY STATEMENT ..................................................................................................... . 3 3. DEFINITIONS ................................................................................................................... 3 4. PRINCIPLES AND APPLICATION ..................................................................................... 3 5. ROLES AND RESPONSIBILITIES ....................................................................................... 5 2 City of Saint John Wage and Benefits B´£¦¤³ Escalation Policy 1. PURPOSE AND CONTEXT 1.1. The -term financial plan has put the City on a sustainable path and to continue to be sustainable, the City must find ways to control costs at risk of escalating faster than its revenue growth. 1.2. To be sustainable, wage and benefit budget increases should not exceed assessment base growth. 1.3. The Wage and Benefits Budget Escalation policy provides policy that ensures the ability to pay is a key consideration in future wage and benefit budget recommendations. 2. POLICY STATEMENT 2.1. The Wage and Benefits Budget Escalation Policy is established to ensure that the City remains sustainable by aligning expenditure growth with tax base growth. 2.2. The Wage and Benefits Budget Escalation policy objectives are as follows: The City spends within its means. Wage and Benefits Budget escalation does not cause a tax rate increase to balance the General Operating Budget. Wage and Benefits Budget escalation does not cause a reduction in service levels to balance the General Operating Budget. Wage and Benefits Budget escalation assessment base growth. All employee groups are treated equitably. 3. DEFINITIONS Municipal Assessment Base for Tax Purposes means the total amount of property values that generates municipal revenue for property tax purposes. Assessment Base Growth means the percentage increase in the Municipal Assessment Base on an annual basis. Phase In Period The budget years for which the new equalization formula is being phased in, specifically 2026-2029. 4. PRINCIPLES AND APPLICATION 4.1 Principles: 4.1.1 Wage and benefit budget increases must be affordable. 3 City of Saint John Wage and Benefits B´£¦¤³ Escalation Policy 4.1.2 Wage and benefit budget increases must not exceed the tax base growth. 4.1.3 Notwithstanding clause 4.1.2, wage and benefits budget increases cannot exceed the average of NB CPI for the months of January to September plus 1% in the prior year of annual budget (Example 2025 Operating Budget would use January to September 2024 NB CPI for calculation), unless it is supported by a business case and approved by Common Council. 4.1.4 Bargaining or non-bargaining employees are treated equitably. 4.2 Application: 4.2.1 The City Manager shall recommend increases to wages and benefits budget in accordance with the Wage and Benefits Budget Escalation Policy. 4.2.2 Recommendations for the increase in the wage and benefit budget shall be calculated based on the sum of the following: Percentage increase based on the previous three-year rolling average of Tax Base Growth (%), and 50% of the annual incremental equalization revenue received from the Province ($) (100% of the annual incremental equalization revenue is permitted prior to the Phase In Period). 4.2.3 Utilizing a Three-Year Rolling Average is a recommended approach due to the following factors: The fluctuation in the assessed value of properties for tax purposes will be smoothed out by the rolling average. Historical trend can help predict future growth. The Three-Year Rolling Average is a reliable source of information that can be validated. A wage and benefit budget model based on the Three-Year Rolling Average is predictable, affordable and equitable. Example of a 3-year rolling average of tax base growth: 2022202320243 Year Rolling AverageCPI + 1 6.24%8.76%8.65%7.88%5% 4.2.4 In any case, the increase in the wage and benefit budget shall not exceed the average of New Brunswick CPI from January to September plus 1% plus 50% of the annual incremental equalization revenue (100% prior to the Phase In Period) for the calendar year unless it is supported by a business case and approved by Common Council. See below for an example of the calculation of NB CPI for the calendar year: 4 City of Saint John Wage and Benefits B´£¦¤³ Escalation Policy 2024 Calendar Year JanFebMarAprMayJunJulAugSep 6.5%5.9%4.2%4.3%2.3%2.1%2.9%3.5%4.0% Average4.0% 4.2.5 An additional growth factor of 1% may be applied to ŅǒƓķ ƓĻǞ ƦƚƭźƷźƚƓƭ ğƭƭƚĭźğƷĻķ ǞźƷŷ ƚƦĻƩğƷźƓŭ ğƓķ ƒğźƓƷğźƓźƓŭ ƓĻǞ ğƭƭĻƷƭͲ ƓĻǞ ƭĻƩǝźĭĻ ƌĻǝĻƌƭ ğƓķ ƓĻǞ źƓŅƩğƭƷƩǒĭƷǒƩĻ ĭƚƓķźƷźƚƓğƌ ǒƦƚƓ Ʒğǣ ĬğƭĻ ŭƩƚǞƷŷ ŅƚƩ ƷŷĻ ǒƦĭƚƒźƓŭ ǤĻğƩ ĻǣĭĻĻķźƓŭ /tL Ʀƌǒƭ Ћ ğƓķ ƭǒƦƦƚƩƷĻķ ĬǤ ğ ĬǒƭźƓĻƭƭ ĭğƭĻ͵ 4.2.6 Examples of business cases would include if the additional wage and benefit budget would increase City revenues, reduce City expenses or is required to service newly built infrastructure or new service levels. 4.2.7 Any wage and benefit budget increases for employee groups that are beyond may result in a corresponding reduction in the workforce of those groups. 5. ROLES AND RESPONSIBILTIES 5.1 Council shall: 5.1.1 Approve the Wage and Benefits Budget Escalation Policy. 5.1.2 Direct staff to use the three-year rolling average of the assessment base growth in future contract negotiations. 5.2 Finance Committee shall: 5.2.1 Recommend the Wage and Benefits Budget Escalation Policy to Common Council for approval. 5.2.2 Review any changes to the Wage and Benefits Budget Escalation Policy in the future. 5.3 The Chief Financial Officer: 5.3.1 Review annually to ensure that wage and benefit budget comply with the Wage and Benefits Budget Escalation Policy. 5.3.2 Update the three-year rolling average of the assessment base growth on an annual basis and make the information available to Human Resources and all employee groups. 5.3.3 Recommend any changes to the Wage and Benefits Budget Escalation policy in the future. 5 COMMON COUNCIL REPORT M&C No.2025-210 Report DateAugust 25, 2025 Meeting DateSeptember 08, 2025 Service AreaStrategic Services Her Worship Mayor Donna Noade Reardon and Members of Common Council SUBJECT: 2024 Audited Consolidated Financial Statements AUTHORIZATION Primary Commissioner/Dept. Chief Administrative Chair of Finance AuthorHeadOfficerCommittee Craig LavigneKevin FudgeJ. Brent McGovernCouncillor Gary Sullivan RECOMMENDATION It is recommended that. EXECUTIVE SUMMARY The purpose of this report is to provideCommon Councilwith an overview of the 2024 Consolidated Financial Statements. The City of Saint John received a clean audit opinion which means the financial statements present fairly, in all material respects, the financial position in the City in acco The report will provide an overview of the major accounting differences between the budgets for the General and Utility Funds versus the financial results reported on a consolidated basis. The consolidated statement of financial operation resulted in an annual surplus of $64,004,936. A large portion of this annual surplus is related to actuarial review done on employee benefits resulting in non-cash adjustments of $17,325,400, Saint John Energy equity pick up of $2,530,000 as well as significant government transfers of $24,530,335 for Capital projects. The General Fund Operating budget ended 2024 with a surplus of $39,097 and the Utility Fund ended 2024 with a surplus of $2,592,954. PREVIOUS RESOLUTION Finance Committee Meeting August 20, 2025: It is recommended that. Finance Committee approve the 2024 Consolidated Financial Statements, the 2024 Saint John Trade and Convention Centre Financial Statements, and 2024 Trust Funds Financial Statements REPORT The purpose of this report is to provide the Common Councilwith an overview of the audited 2024 Consolidated Financial Statements. The City of Saint John received a clean audit opinion which mean the financial statements present fairly, in all material respects, the financial position The report will provide an overview of the major accounting differences between the budgets for the General and Utility versus the financial results reported on a consolidated basis. General and Utility Fund Operating Budget vs. Public Sector Accounting Standards The City must set itsbudget based on the New Brunswick Local Governance Act. Various sections under the act state that the City cannot own a corporation for the purposeof making a profit. Every year, the City must provide an estimate of how much it will cost to operate and how much it will raise in revenue. If there is a projected difference between the two estimates, the City must provide the sources by which the difference is to be raised. In essence, the City must balance its operating budget and the City cannot budget for a deficit. This process is how the City sets its property tax rates. The same rules apply for the Utility fund and setting rates is the Utility covers the cost for providing the service. This City is however required to present its annual financial statements under the Public Sector Accounting Standards which is an extension of the Generally Accepted Accounting Principle (GAAP) as defined by CPA Canada. These reporting standards are significantly different from how the City prepares and monitors its annual budget to the annual audited consolidated financial statements. Producing the consolidated financial statements is a very complex process that takes the General Fund and Utility Fund Operating results and adds in all the other funds and ABCs under the control. This changes the accounting and presentation of the numbers as well as the elimination of interfund entries (i.e. Revenue that is an expense in another entity). There are currently thirteen various entities and funds that are consolidatedinto the financial statement process. The City of Saint John General Operating Fund The City of Saint John Capital and Loan Fund The City of Saint John Water and Sewerage Utility Operating Fund The City of Saint John Water and Sewerage Utility Capital and Loan Fund Saint John Transit Commission TD Station Commission Saint John Aquatic Centre Commission Saint John Trade and Convention Centre Saint John Energy Lord Beaverbrook Rink Saint John Police Commission Saint John Free Public Library Saint John Industrial Parks (2024) Ltd 2024 Consolidated Financial Statements Highlights Consolidated Statement of Financial Position continues to improve, and debt continues to decline across the various entities. Net Debt now stands at $6,077,208 for 2024 (2023 -$58,803,162) and was over $330,000,000 in 2018. Net debt is a key performance in the level of Net Debt the more future revenues will be needed to fund past transactions and events. Long term debt for both the Utility and General fund continues to decrease with the Generalfund seeing a reduction of 40.00% in debt since 2014 and the Utility reducing debt by 42.15% since 2017. under note 21. Overall reserves for the General Fund and Utility Fund now have a balance of $71,222,974 at the end of 2023 (2023-$48,716,706). Statement of Operations and Accumulated Surplus The consolidated statement of operation financial resulted in an annual surplus of $64,004,936. A large portion of this annual surplus is related actuarial review done on employee benefits resulting in non-cash adjustments of $17,325,400, Saint John Energy actuarial non-cash adjustments of $2,530,000 as well as significant government transfers of $24,530,335 for Capital projects. Government transfers for capital assets was $24,530,335 for 2024 compared to $26,924,303 in 2023. The reason for the variance is the amount of Capital funding the City has been successful in securing with all levels of government. The statement of operations does not reflect the true budgeted results for the General and Utility funds due to the adjustments, consolidation, and other accounting entries required under Public Sector Account Standards. Note 24 in the consolidated statement clearlyshows the results of the general and utility funds with all the adjustments to balance to the annual surplus reported General and Utility Fund Operating Budget Results The General Fund Operating Budget year end results is a surplus of $39,097 and the Utility ended up with a surplus of $2,592,294. Conclusion The various plans and policies in place continue to move the City into a healthy financial position and meet the various financial targets set out. STRATEGIC ALIGNMENT The report aligns with Councils priorityuring accountability and transparent financial management that adheres to the long-term financial plan. SERVICE AND FINANCIAL OUTCOMES See attachments INPUT FROM OTHER SERVICE AREAS Name of Service Area/StakeholderName of Staff Person Strategic Services Finance Craig Lavigne ATTACHMENTS Appendix 1 The City of Saint John December 31, 2024 Draft Consolidated FS Appendix 2The City of Saint John Trust Funds December 31, 2024 Draft FS Appendix 3Trade and Convention Centre December 31, 2024 Draft FS Appendix 4City of Saint John Audit Results 2024 SmallCity, 2024 Audited Consolidated Financial Statements BigHeart. th Finance Committee August 20, 2025 Consolidated Financial Statements Deloittehascompletedtheauditof theConsolidatedCityofSaintJohn financialstatements,forDecember 31,2024 Auditopinionofthefinancial statementsisclean:thefinancial statementspresentfairly,inall materialrespects,thefinancial positionoftheCityinaccordanceto Canadianpublicsectoraccount standards Applicable Legislation Annual Budgets New Brunswick Local Governance Act Section8(2)TheCitycannotownoroperatea corporationforthepurposesofmakingaprofit Section99(2)and99(3)Everyyear,theCity mustprovideanestimateofhowmuchitwill costtooperateandhowmuchitwillraisein revenue.Ifthereisanprojecteddifference betweenthetwoestimates,theCitymust providethesourcesbywhichthedifferenceis toberaised.Inessence,theCitymustbalance itsoperatingbudget Section117(4)TheWater&Sewerfundmust produceanannuallybalancedbudgetby chargingitsusersfortheserviceorutilityit provides. Public Sector Accounting Standards IssuedbythePublicSectorAccounting BoardofCanadaofCharteredProfessional AccountantsCanada(CPA) Toservethepublicinterestby strengtheningaccountabilityinthepublic sectorthroughdeveloping,recommending Applicable Legislation andgainingacceptanceofaccountingand financialreportstandardsofgoodpractice¹ Financial Reporting PSASareanextensionofGenerally AcceptedAccountingPrinciples(GAAP)as definedbyCPACanada RequirestheconsolidationofallSaintJohn entitiestopresent one setoffinancial statementsforpublicuse ¹Paragraph .01 CPA Canada Public Sector Accounting Handbook The consolidation is a very complex process that takes the General Fund and Utility Fund Operating and Capital results adds in all the other Funds & ABCs Annual Changes the accounting and Operating presentation of the numbers Budgets Vs. Eliminates the duplication (i.e.. Revenue that is an expense in Consolidated another entity) Financial Financial Statement terms are different Statements balanced budget is NOT based on these financial statements Major Accounting Differences Consolidated Financials General/Utility Fund Budgets Capital Costs are expensed The total cost of capital when incurred asset are expensed over time (amortization) Principal Repayments are expensed Principal Repayments do not hit the statement of Funding relating to capital operations VS. assets offset the expenditure Funding relating to capital assets is included in Reserve balances are revenue when it is included, budgets can received include transfers to and from reserves There is no reserve balances allowed under PSAS. Entities of Consolidation Mayor & Council Separate Legal Entities controlled by Board of Directors General FundsW&S Funds SJ Transit TD Station Audited by Audited by Deloitte Deloitte Police Commission Aquatic Centre Audited by Deloitte Public Library Trade & CC Audited by Audited by Deloitte Deloitte Board of Commissioners appointed by Mayor & Council LBR Saint John Industrial Parks (2024) Ltd. Saint John Energy Audited by Deloitte 2024 Consolidated Financial Statements Statement of Financial Position Tells our Story Its more than just numbers The Long-term financial plan continue to Debt continues to decrease Infrastructure deficit is a critical financial indicator 2024 Consolidated Financial Statements Consolidated Net Debt $350 Safe Clean Drinking $325 Water Project $300 $275 $250 $225 $200 $175 $150 $6.08m $125 $100 $75 $50 $25 $0 20142015201620172018201920202021202220232024 2024 Consolidated Financial Statements General Fund Long Term Debt $130 $119.13 $120 $110 $95.9 $100 40.00% Reduction in Long $90 Term Debt since 2014 $77.18 $80 $70 $71.57 $60 20142015201620172018201920202021202220232024 Note 2021 Debt increased by $6.12M due to Parking Commission rolled into General Fund 2024 Consolidated Financial Statements Utility Fund Long Term Debt $120 Safe Clean Drinking Water Project $107.45 $110 $100 $90 42.15% Reduction $80 $68.98 in Debt Since 2017 $68.37 $70 $60 $62.16 $50 20142015201620172018201920202021202220232024 2024 Consolidated Financial Statements Financial Health is strong Note 21 Statement of Reserves $71.22M (2023 $48.72M) General Fund Reserves -$41.72M Utility Fund Reserves -$29.5M General Fund Reserves 45 40 35 30 25 No General Fund Reserves 20 end of 2015 15 10 5 0 2015201620172018201920202021202220232024 2024 Consolidated Financial Statements Infrastructure Deficit Continued focus Note 22 Tangible Capital Assets -$43,363,954 worth of assets amortized (2023 -$41,560,305) Assets economic value(useful life) is declining by this amount annually Cumulative since 2017 $350 $300 $250 $200 $150 $100 $50 $0 20172018201920202021202220232024 2024 Consolidated Financial Statements Statement of Operations and Accumulated Surplus 2024 2023 $$ Annual Operating Surplus 39,210,028 29,638,013 Government Transfers for Capital Assets 24,530,335 26,924,303 Net Assets from Saint John TCC 264,573- Annual Surplus 64,004,936 56,562,316 Note: Change in Saint John Trade and Convention was due to change in reporting. 2024 Consolidated Financial Statements Statement of Operations and Accumulated Surplus Annual Operating Surplus 2024 -$39,210,028 Income from Energy Services (non-cash adjustment) -$2,530,000 Post Employment Benefits Actuarial (non-cash adjustment) -$17,325,400 Various PSAB adjustments (elimination of reserves, amortization, etc.) Government Transfers 2024 $24,530,335 Capital contribution in 2024 for various Capital Projects Infrastructure Canada Disaster Mitigation Adaptation Funding Canada Community Building Fund Formerly Gas Tax Fund Integrated Bilateral Funding Deep Energy Retrofit Funding Regional Development Corporation Funding Funding Support Public Transit and Housing Note: 24 Provides Actual General & Utility Fund Results with Adjustments for Reporting to give Annual Operating Results listed above. 2024 General Fund Results The City of Saint John Operating Fund by Service Area December 31, 2024 202420242023 BudgetActualActual $$$ Revenues Property Taxes 150,579,477 150,579,477 142,105,410 PILT Adjustment - - 64,323 Equalization & Unconditional Grant 13,773,578 13,773,578 15,321,432 Regional Services Grant 1,009,640 1,009,640 546,630 Surplus 2nd Previous Year 2,335,841 2,336,841 1,753,145 Own Source Revenue 20,102,146 28,107,676 23,510,467 Total Revenues 187,800,682 195,807,212 183,301,407 Expenditures Growth & Community Development Services 19,451,786 18,898,526 18,723,674 Transportation & Environment Services 45,457,077 47,908,465 42,647,833 Public Safety Services 62,044,484 60,969,386 58,380,270 Strategic Services 8,610,100 7,737,365 7,315,033 Corporate Services 8,295,166 8,233,498 8,016,146 Other Charges 36,584,607 44,407,497 41,110,309 Utilities & Infrastructure Services 7,357,462 7,613,379 6,835,287 Total Expenditures 187,800,682 195,768,115 183,028,552 Surplus (Deficit) - 39,097 272,855 2024 UtilityFund Results Saint John Water 2024 Water & Sewerage Operating Budget 202420242023 BudgetActualsActuals Revenues Flat Rate Accounts 22,250,000 22,174,223 22,233,613 Meter Rate Accounts 15,732,057 18,304,674 15,991,606 Industrial Raw Water Accounts 7,819,412 8,625,898 7,417,166 Fire Protection Levy 2,500,000 2,317,033 2,588,571 Storm Sewer Levy 945,000 1,087,234 1,056,155 Other Revenues 1,455,221 14,763,838 2,135,992 Previous Year's Surplus 737,731 737,476 680,796 Transfer from Reserves 750,000 1,637,804 - Total Revenues 52,189,421 69,648,180 52,103,899 Expenditures Drinking Water Service 22,667,653 36,021,417 24,844,566 Wastewater Service 20,462,531 20,665,313 18,913,293 Industrial Water Service 8,221,707 9,576,676 7,299,277 Infrastructure Management 837,530 791,820 738,948 Total Expenditures 52,189,421 67,055,226 51,796,084 Surplus (Deficit) - 2,592,954 307,815 Trade and Convention Centre 2024 Financial Results July 1, 2024 Management of the Trade and Convention Centre transitioned to OVG. 2024 Budgeted Deficit ($553,420) vs Actual Deficit ($262,683) Significant Financial turnaround Trade and Convention Centre Key timelines 2019 Contract 2024 (July) New 2021 Begin Compliance Internal Management implementing changes AuditAgreement Established Almost 5 years of work Comparison of financial results Audited Financial Statement and 2025 Budget Audited Financial Statement and 2025 Budget $1,100,000 $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- RevenueDirect Operating ExpensesTotal Deficit for YearTotal Deficit for YearManagement Fee 2018202320242025 Budget2025 Budget -The operating revenue and expenses managed by the new agreement now runs a surplus the deficit is made up of the cost of the space (HVAC, Electricity and management fee). -The biggest contributor is lowering the costs and changing the structure of revenue for Food & Beverage. -The Deficit in 2018 and before was approximately $980k the deficit in 2024 and budgeted for future years is between $240K-$265K for a savings every year of over $700K! Conclusion Overall Financial Health of the City is good. This is a result of the strong financial policies and adherence to the City's Long Term Financial Plan. (Refresh is planned for 2025) over the past several years has contributed to the positive financial health. As the 2026 operating budget gets underway, the City is facing an unexpected Assessment freeze and significant wage pressures expected from Protective services. Adherence to Financial Policies will be key to the continued financial health of the City. Recommendation It is recommended that: FinanceCommitteeapprovethe2024 ConsolidatedFinancialStatements,the2024 TradeandConventionFinancialStatements and2024TrustFundsFinancialStatements andforwardtoCommonCouncilfor approval. Questions? Questions? The City of Saint John Consolidated Financial Statements December 31, 2024 The City of Saint John Contents Consolidated Financial StatementsPage Independent Auditor's Report3 - 5 Consolidated Statement of Financial Position6 Consolidated Statement of Operations and Accumulated Surplus7 Consolidated Statement in Changes in Net Debt8 Consolidated Statement of Cash Flow9 Notes to the Consolidated Financial Statements10-36 2 Deloitte LLP P.O. Box 20094 Brunswick Square Saint John NB E2L 5B2 Canada Tel: 506-632-1080 Fax: 506-632-1210 www.deloitte.ca Independent Auditor’s Report To the Her Worship the Mayor and Members of Common Council of the City of Saint John Report on the Auditof theFinancial Statements Opinion We have audited the consolidated financial statements of the City of Saint JohnWe have audited the consolidated financial statements of the City of Saint JohnWe have audited the consolidated financial statements of the City of Saint John(the “(the “(the “City”), which comprise the consolidated statements of financial position as at December 31, 2024, and the comprise the consolidated statements of financial position as at December 31, 2024, and the comprise the consolidated statements of financial position as at December 31, 2024, and the consolidated statements of operationsand accumulated surplusand accumulated surplusand accumulated surplus, changes in net , changes in net , changes in net debtand cash flows for the years then ended, and notes to the consolidated financial statements, including a summary of the years then ended, and notes to the consolidated financial statements, including a summary of the years then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies (collectively referred to as the “financial statements”).significant accounting policies (collectively referred to as the “financial statements”).significant accounting policies (collectively referred to as the “financial statements”). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial In our opinion, the accompanying financial statements present fairly, in all material respects, the financial In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Cityas at December 31, 2024, and the results of its operations, its as at December 31, 2024, and the results of its operations, its as at December 31, 2024, and the results of its operations, its accumulated surplus, changes in its net debt, and its cash flows for the years then ended in accordance with Canadian public , and its cash flows for the years then ended in accordance with Canadian public , and its cash flows for the years then ended in accordance with Canadian public sector accounting standards (“PSAS”).sector accounting standards (“PSAS”).sector accounting standards (“PSAS”). BasisforOpinion We conducted our audit in accordance with Canadian generally accepted auditing standards (“Canadian We conducted our audit in accordance with Canadian generally accepted auditing standards (“Canadian We conducted our audit in accordance with Canadian generally accepted auditing standards (“Canadian GAAS”). Our responsibilities under those standards are further described in the GAAS”). Our responsibilities under those standards are further described in the GAAS”). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements for the Audit of the Financial Statements for the Audit of the Financial Statements section of our report. We are independent of the section of our report. We are independent of the section of our report. We are independent of the Cityin accordance with the ethical requirements that are relevant to our audit of the financial statements in accordance with the ethical requirements that are relevant to our audit of the financial statements 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.Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements.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. ResponsibilitiesofManagementandThoseChargedwithGovernancefortheFinancial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with PSAS, 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 City’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 City or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the City’s financial reporting process. 1 Auditor’sResponsibilitiesfortheAuditoftheFinancialStatements 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 GAAS will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or inthe aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian GAAS, 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 involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal 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 Obtain an understanding of internal control relevant to the audit in order to design audit procedures 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 that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting Evaluate the appropriateness of accounting policies used and the reasonableness of accounting Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.estimates and related disclosures made by management.estimates and related disclosures made by management. Conclude on the appropriateness of management’s use of the going concern basis of accounting and, Conclude on the appropriateness of management’s use of the going concern basis of accounting and, 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 based on the audit evidence obtained, whether a material uncertainty exists related to events or based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the conditions that may cast significant doubt on the conditions that may cast significant doubt on the CCCityityity’s ’s ’s ability to continue as a going concern. If we ability to continue as a going concern. If we 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 conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report 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 to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify 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 ur opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s ur 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 report. However, future events or conditions may cause the report. However, future events or conditions may cause the Citytocease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the Evaluate the overall presentation, structure and content of the financial statements, including the 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 disclosures, and whether the financial statements represent the underlying transactions and events in disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.a manner that achieves fair presentation.a manner that achieves fair presentation. Plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business unitswithin the City asa basis for formingan opinion on the financial statements. We are responsible for the direction, supervision and review of the audit work performed for purposesof the group audit. We remain solely responsible for our audit opinion. We 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. Report on Other Legal and Regulatory Requirements As required by the Government of New Brunswick, we report that, in our opinion, the accounting principles in Canadian public sector accounting standards have been applied on a consistent basis. (To be signed Deloitte LLP) Chartered Professional Accountants Saint John, NB Date of the auditor’s report The City of Saint John Consolidated Statement of Financial Position As at December 31, 2024 20242023 $$ Financial Assets Cash and cash equivalents (Note 4) 143,574,545 125,027,420 Accounts receivable (Notes 5, 6 & 7) 43,900,064 31,602,444 Investment in energy services (Note 8) 90,647,000 88,117,000 Note receivable (Note 9) 15,000,000 17,500,000 Other investments (Note 10) 1,144,607 914,019 294,266,216 263,160,883 Financial Liabilities Accounts payable and accrued liabilities (Note 11) 44,692,302 36,660,149 Deferred revenue 3,769,6833,769,6833,769,683 1,829,462 Deferred government transfers (Note 12) 33,979,11033,979,11033,979,110 35,157,872 Post-employment benefits and compensated absences (Note 14) 44,358,00044,358,00044,358,000 61,683,400 Long-term debt (Note 13) 157,173,000157,173,000157,173,000 170,491,740 Asset retirement obligation (Note 20) 16,371,329 16,141,422 300,343,424 321,964,045 Net debt (6,077,208) (58,803,162) Non-financial assets Inventory 4,708,910 4,243,240 Prepaid expenses 125,105 1,074,728 Tangible capital assets (Note 22) 1,012,608,566 1,000,845,631 1,017,442,581 1,006,163,598 Accumulated surplus 1,011,365,373 947,360,436 Contingencies (Note 15) Commitments (Note 16) Approved by: Donna Noade Reardon, MayorGary Sullivan, Chair of Finance Committee Jonathan Taylor, Common Clerk 6 The City of Saint John Consolidated Statement of Operations and Accumulated Surplus As at December 31, 2024 2024 Budget (Unaudited)20242023 (Note 2) $$$ Revenues Property taxes 150,579,477 150,579,477 142,169,733 Unconditional grant 13,773,578 13,773,578 15,321,432 Fundy regional services commission grant 1,009,640 1,009,640 546,630 Other revenue from own sources (Note 27) 32,277,895 28,601,126 29,638,033 Water and sewer 51,451,69051,451,69051,451,690 63,679,362 47,634,536 Miscellaneous 1,715,6621,715,6621,715,662 3,966,433 820,635 Contributions from others (Note 27) 1,304,9461,304,9461,304,946 2,642,3972,642,3972,642,397 1,628,239 Income from energy services --- 2,530,0002,530,0002,530,000 5,737,000 252,112,888252,112,888252,112,888 266,782,013266,782,013266,782,013 243,496,238 Expenses General government services (Note 27) 54,854,94254,854,94254,854,942 30,864,270 29,313,989 Protective services (Note 27) 63,754,38163,754,38163,754,381 58,723,677 55,542,543 Transportation services (Note 27) 48,914,75048,914,75048,914,750 50,897,731 44,923,863 Water and sewer services (Note 27) 53,584,42153,584,42153,584,421 49,843,579 48,420,840 Environmental health services (Note 27) 4,082,708 3,874,077 4,134,170 Environmental development services (Note 27)Environmental development services (Note 27)Environmental development services (Note 27) 18,429,464 20,276,287 20,484,761 Recreational and cultural services (Note 27)Recreational and cultural services (Note 27)Recreational and cultural services (Note 27) 11,565,794 13,092,364 11,038,059 255,186,460 227,571,985 213,858,225 Annual surplus (deficit) before capital contributionsAnnual surplus (deficit) before capital contributionsAnnual surplus (deficit) before capital contributions (3,073,572) 39,210,028 29,638,013 Government transfers for capital (Note 27)Government transfers for capital (Note 27)Government transfers for capital (Note 27) - 24,530,335 26,924,303 Net Assets from Saint John Trade & Convention CentreNet Assets from Saint John Trade & Convention CentreNet Assets from Saint John Trade & Convention Centre - 264,573 - & Others (Note 27) Annual surplus - 64,004,936 56,562,316 Accumulated surplus, beginning of year - 947,360,436 890,798,120 Accumulated surplus, end of year - 1,011,365,373 947,360,436 7 The City of Saint John Consolidated Statement of Changes in Net Debt As at December 31, 2024 20242023 $$ Annual surplus 64,004,936 56,562,316 Acquisition of tangible capital assets (Note 22) (58,478,594) (62,619,945) Loss on disposal of tangible capital assets 1,128,761 636,027 Proceeds on sale of tangible capital assets 1,054,185 52,929 Amortization of tangible capital assets (Note 22) 44,532,711 45,098,043 Increase in inventory (465,670) (250,569) Decrease (increase) in prepaid expenses 949,623 (958,542) Decrease in net debt 52,725,954 38,520,259 Net debt, beginning of year (58,803,162) (97,323,421) Net debt, end of year (6,077,208) (58,803,162) 8 The City of Saint John Consolidated Statement of Cash Flow As at December 31, 2024 20242023 $$ Operating transactions Annual surplus 64,004,936 56,562,316 Items not involving cash Amortization of tangible capital assets (Note 22) 44,532,711 45,098,043 Loss on disposal of tangible capital assets 1,128,761 636,027 Income from energy services (Note 8) (2,530,000) (5,737,000) Change in non-cash assets and liabilities Accounts receivable (12,297,620) (11,046,732) Inventory (465,670) (250,569) Prepaid expenses 949,623 (958,542) Accounts payable and accrued liabilities 8,032,1538,032,1538,032,153 7,052,917 Deferred revenue 1,940,2211,940,2211,940,221 (500,514) Deferred government transfers (1,178,762) 2,429,917 Other post-employment liabilities (17,325,400) (17,046,500) Increase in asset retirement obligation liabilities (Note 20)Increase in asset retirement obligation liabilities (Note 20)Increase in asset retirement obligation liabilities (Note 20) 229,907 16,141,422 87,020,862 92,380,786 Capital transactions Acquisitions of tangible capital assets (Note 22)Acquisitions of tangible capital assets (Note 22)Acquisitions of tangible capital assets (Note 22) (58,478,594) (62,619,945) Proceeds on the sale of tangible capital assetsProceeds on the sale of tangible capital assetsProceeds on the sale of tangible capital assets 1,054,185 52,929 (57,424,409) (62,567,016) Financing transactions Repayment of long-term debt (22,318,740) (24,391,977) Proceeds from long-term debtProceeds from long-term debtProceeds from long-term debt 9,000,000 - (13,318,740) (24,391,977) Investing transactions Purchase of investments (230,588) (14,688) Proceeds from note receivable 2,500,000 2,500,000 2,269,412 2,485,312 Increase in cash and cash equivalents 18,547,125 7,907,104 Cash and cash equivalents, beginning of year 125,027,420 117,120,316 Cash and cash equivalents, end of year 143,574,545 125,027,420 9 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 1.Purpose of the Organization TheCityofSaintJohn(the"City)wasincorporatedbyroyalcharterin1785.Asamunicipality,theCityisexemptfromincometaxesunder Section149(1)(c)oftheCanadianIncomeTaxAct.TheCityhasthefollowingvisionstatement:"Weupliftallcitizens,raisingourcommunity tonewheights.Togetherwewillcontinuetofostergrowth,inclusion,anddiversity,whilestrengtheningourfoundationofqualityservices and accountability, to help Saint Johners thrive. " 2.Summary of Significant Accounting Policies TheconsolidatedfinancialstatementsoftheCityaretherepresentationsoftheCity'smanagementpreparedinaccordancewithPublic SectorAccountingStandards("PSAS")asrecommendedbytheCharteredProfessionalAccountantsofCanadaPublicSectorAccounting Board ("PSAB"). Significant aspects of the accounting policies adopted by the City are as follows: Reporting Entity Theconsolidatedfinancialstatementsreflecttheassets,liabilities,revenues,expenditures,remeasurementgainsandlosses,accumulated surplusandchangesinnetdebtandcashflowsofthereportingentity.Thereportingentityiscomprisedofallorganizationsandenterprises accountablefortheadministrationoftheiraffairsandresourcestotheCityandwhichareownedorcontrolledbytheCity. Interdepartmental and organization transactions and balances are eliminated. The entities included in the consolidated financial statements, having the same year end as the City, are as follows:The entities included in the consolidated financial statements, having the same year end as the City, are as follows:The entities included in the consolidated financial statements, having the same year end as the City, are as follows: 1. The City of Saint John General Operating Fund 2. The City of Saint John Capital and Loan Fund 3. The City of Saint John Water and Sewerage Utility Operating Fund3. The City of Saint John Water and Sewerage Utility Operating Fund3. The City of Saint John Water and Sewerage Utility Operating Fund 4. The City of Saint John Water and Sewerage Utility Capital and Loan Fund4. The City of Saint John Water and Sewerage Utility Capital and Loan Fund4. The City of Saint John Water and Sewerage Utility Capital and Loan Fund 5. Saint John Transit Commission 6. Harbour Station Commission 7. Saint John Aquatic Center Commission 8. The City of Saint John Trade and Convention Centre8. The City of Saint John Trade and Convention Centre8. The City of Saint John Trade and Convention Centre 9. Power Commission of the City of Saint John 10. Lord Beaverbrook Rink at Saint John Inc. 11. Saint John Police Commission 12. Saint John Free Public Library 13. Saint John Industrial Parks (2024) Ltd.13. Saint John Industrial Parks (2024) Ltd.13. Saint John Industrial Parks (2024) Ltd. Investment in Energy Services TheCity'sinvestmentinSaintJohnEnergyisaccountedaccountedaccountedforonforonforonaaamodifiedmodifiedmodifiedequityequityequitybasis,consistentwithgenerallyacceptedaccounting principlesasrecommendedbyPSAS.Underthemodifiedmodifiedmodifiedequitybasisequitybasisequitybasisofofofaccounting,thebusinessaccounting,thebusinessaccounting,thebusinessenterprise'saccountingprinciples arenot adjustedtoconformwiththoseoftheCityandandandinter-organizationaltransactionsinter-organizationaltransactionsinter-organizationaltransactionsandbalancesarenoteliminated.TheCityrecognizesits equityinterestintheannualincomeorlossofincomeorlossofincomeorlossofSaintSaintSaintJohnJohnJohnEnergyEnergyEnergyinininitsitsitsconsolidatedconsolidatedconsolidatedstatementofoperationswithacorrespond ingincrease or decrease in its investment asset account.or decrease in its investment asset account.or decrease in its investment asset account. Budget ThebudgetfigurescontainedinthesethesethesefinancialfinancialfinancialstatementsstatementsstatementswerewerewereapprovedbyCouncilonDecember12,2023andtheMinisterofLocal GovernmentonJanuary2,2024.UnderUnderUnderPSAS,PSAS,PSAS,thebudgetthebudgetthebudgetfiguresarefiguresarefiguresareunauditedanddoesnotincludeeliminationofinter-organizational revenues and expenses with controlled entities.revenues and expenses with controlled entities.revenues and expenses with controlled entities. Revenue Recognition Unrestrictedrevenueandothersourcesofrevenuerevenuerevenuearerecordedonanaccrualbasisandisrecognizedwhencollectionisreasonably assured.Restrictedcontributionsarerecognizedasrevenueintheyearinwhichtherelatedexpensesareincurred.Otherrevenueis recordedwhenitisearned.Propertytaxes,whichareauthorizedbyCouncil,arerecognizedasrevenuesintheperiodforwhichthetaxes are levied. Financial Instruments TheCity'sfinancialinstrumentsincludescashandcahsequivalents,restrictedcash,receivables,payablesandaccrualsandlongtermand other debts. Financial instruments are recorded at fair value on initial recognition and subsequently recorded at cost or amortized cost. Allfinancialassetsaretestedannuallyforimpairment.Whenfinancilassetsareimpaired,impairmentlossesarerecordedinthe consolidated statement of operations and accumulated surplus. 10 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 2.Summary of Significant Accounting Policies (Continued) Government Transfers Governmenttransfersarerecognizedintheconsolidatedfinancialstatementsasrevenuesintheyearwhenrelatedexpensesareincurred, thetransfersareauthorized,eligibilitycriteriahavebeenmet,excepttotheextentthattransferstipulationsgiverisetoanobligationthat meetsthedefinitionofaliabilityandreasonableestimatesoftheamountscanbemade.Transfersarerecognizedasdeferredrevenue when amounts have been received but not all stipulations have been met. Expense Recognition Expenses are recorded on an accrual basis. The cost of all goods consumed and services received during the year is expensed. Measurement Uncertainty ThepreparationoftheconsolidatedfinancialstatementsinaccordancewithCanadianPSASrequiresmanagementtomakeestimatesand assumptionsthataffectthereportedamountsofassetsandliabilitiesanddisclosureofcontingentassetsandliabilitiesatthedateofthe consolidatedfinancialstatementsandthereportedamountsofrevenuesandexpensesduringtheyear.Keycomponentsofthe consolidatedfinancialstatementsrequiringmanagementtomakeestimatesincludes:theusefullifeoftangiblecapitalassets,impairment oftangiblecapitalassets,assetretirementobligations,ratesforamortization,allowancefordoubtfulaccountsinrespectofreceivablesand estimatesforpensionliabilities.Estimatesarebasedonthebestinformationavailableatthetimeofpreparationofthefinancialstatements andarereviewedannuallytoreflectnewinformationasitbecomesavailable.MeasurementMeasurementMeasurementuncertaintyuncertaintyuncertaintyexistsinthesefinancial statements. Actual results could materiality differ from those estimates. Cash and Cash Equivalents Cashandcashequivalentsincludecashonhand,balanceswithbanksandshort-termdepositsdepositsdepositswithwithwithoriginaloriginaloriginalmaturitiesmaturitiesmaturitiesofthreemonthsor less.Restrictedcashisnotavailableforuseingeneraloperationsandisnotavailableforforforwithdrawalaswithdrawalaswithdrawalasitislegallyitislegallyitislegallyrestrictedrestrictedrestrictedinaccordance with third-party special purpose agreements. Tangible Capital Assets Tangible capital assets are non-financial assets having a physical substance that:Tangible capital assets are non-financial assets having a physical substance that:Tangible capital assets are non-financial assets having a physical substance that: AreheldforusebytheCityintheproductionorsupplysupplysupplyofgoodsofgoodsofgoodsandandandservices,services,services,forforforrentalsrentalsrentalstoothers,foradministrative purposes or for the development, construction, maintenance or repair of other tangible assets;purposes or for the development, construction, maintenance or repair of other tangible assets;purposes or for the development, construction, maintenance or repair of other tangible assets; Have useful lives extending beyond one year and are intended to be used on a continual basis;Have useful lives extending beyond one year and are intended to be used on a continual basis;Have useful lives extending beyond one year and are intended to be used on a continual basis; Have a minimum value of $5,000 for individual assets; or $25,000 for pooled assets; andHave a minimum value of $5,000 for individual assets; or $25,000 for pooled assets; andHave a minimum value of $5,000 for individual assets; or $25,000 for pooled assets; and Are not intended for sale in the ordinary course of operations.Are not intended for sale in the ordinary course of operations.Are not intended for sale in the ordinary course of operations. Tangiblecapitalassetsarerecordedatcostwhichincludesincludesincludesallallallamountsthatamountsthatamountsthatarearearedirectlyattributabletoacquisition,construction, developmentorbettermentoftheasset.Assetsthatthatthatfallfallfallbelowbelowbelowthethresholdamountsthethresholdamountsthethresholdamountsareexpensedforaccountingpurposes.Thecostof the tangible asset is amortized on a straight line over the estimated useful life as follows:the tangible asset is amortized on a straight line over the estimated useful life as follows:the tangible asset is amortized on a straight line over the estimated useful life as follows: Asset TypeYears Furniture and office equipmentFurniture and office equipmentFurniture and office equipment5-15 Information technology equipment and softwareInformation technology equipment and softwareInformation technology equipment and software1-15 LandN/A 5-100 Land improvementsLand improvementsLand improvements Leasehold improvementsLeasehold improvementsLeasehold improvementsterm of lease 3-25 Machinery and equipmentMachinery and equipmentMachinery and equipment Municipal buildings10-70 5-50 Transportation Motor vehicles and mobile equipment5-20 5-100 Water and wastewater networks 11 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 2.Summary of Significant Accounting Policies (Continued) In the year of acquisition and the year of disposal, one half of the annual amortization expense is recognized. Assets under construction are not amortized until the asset is available to productive use. Tangiblecapitalassetsarewrittendownwhenconditionsindicatethatthereisimpairmentinthevalueoftheassetsandthereductionin thevaluecanbeobjectivelyestimatedanditisexpectedtobepermanent.Thenetwrite-downsareaccountedforasexpensesinthe statement of operations. Donatedorcontributedassetsarerecordedatfairmarketvalueatthedateofconstructionordonation.Insomecircumstances, replacement cost may be used. TheCity’simplementationofPS3280AssetRetirementObligationshasresultedintherequirementformanagementtomakeestimates regardingtheusefullivesofaffectedtangiblecapitalassetsandtheexpectedretirementcosts,aswellasthetiminganddurationofthese retirement costs. Segmented Information TheCityprovidesawiderangeofservicestoitsresidents.Formanagementreportingpurposes,operationsandactivitiesareorganizedand reportedbyfunction.Thispresentationwascreatedforthepurposeofrecordingspecificactivitiestoattaincertainobjectivesin accordance with special regulations, restrictions or limitations. Municipal services are provided by service areas as follows: General Government Services ThissegmentisresponsiblefortheoverallgovernanceandfinancialadministrationadministrationadministrationofofoftheCity.ThisincludesCouncil functions, general and financial management, legal matters and compliance with legislation and civic relations.functions, general and financial management, legal matters and compliance with legislation and civic relations.functions, general and financial management, legal matters and compliance with legislation and civic relations. Protective Services Thissegmentisresponsiblefortheprovisionofpolicingservices,firefirefireprotection,protection,protection,emergencymeasures,emergencymeasures,emergencymeasures,animalcontroland other protective measures. Transportation Services Thissegmentisresponsibleforcommonservices,roadandandandstreetstreetstreetmaintenance,maintenance,maintenance,streetstreetstreetlighting,lighting,lighting,trafficservices,parkingand other transportation related functions. Water and Sewer Services Thissegmentisresponsiblefortheprovisionofprovisionofprovisionofwaterwaterwaterandandandsewerservicessewerservicessewerservicesincludingthemaintenanceandincludingthemaintenanceandincludingthemaintenan ceandoperationofthe underground networks, treatment plants, reservoirs and lagoons.underground networks, treatment plants, reservoirs and lagoons.underground networks, treatment plants, reservoirs and lagoons. Environmental Health Services This segment is responsible for the provision of waste collection and disposal.This segment is responsible for the provision of waste collection and disposal.This segment is responsible for the provision of waste collection and disposal. Environmental Development ServicesEnvironmental Development ServicesEnvironmental Development Services Thissegmentisresponsibleforplanningandzoning,planningandzoning,planningandzoning,communitycommunitycommunitydevelopment,tourismandothermunicipaldevelopment and promotion services. Recreation and Cultural ServicesRecreation and Cultural ServicesRecreation and Cultural Services Thissegmentisresponsibleresponsibleresponsibleforforforthemaintenanceandthemaintenanceandthemaintenanceandoperationofrecreationalandculturalfacilities,includingthe swimming pool, arenas, parks and playgrounds and other recreational and cultural facilities.swimming pool, arenas, parks and playgrounds and other recreational and cultural facilities.swimming pool, arenas, parks and playgrounds and other recreational and cultural facilities. Energy Services Thissegmentcomprisescomprisescomprisesaaanon-generatingdistributionnon-generatingdistributionnon-generatingdistributionutilitythatsupplieselectricitytomunicipal,residential,general serviceandindustrialcustomerscustomerscustomersthroughthroughthrough12interconnectionsupplypointsandsubstationslocatedintheCity.Italso provides street lighting, area lighting and water heater rental services.provides street lighting, area lighting and water heater rental services.provides street lighting, area lighting and water heater rental services. Inventory Inventoryconsistsmainlyofpartsandmaterialsandisvaluedatthelowerofcostandnetreplacementcostwithcostbeingdeterminedon the first in, first out basis. Post Employment Benefits TheCityrecognizesitsobligationsunderpost-employmentbenefitplansandtherelatedcosts,asdisclosedinNote14.Whereappropriate, the City has undertaken actuarial valuations. 12 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 2.Summary of Significant Accounting Policies (Continued) Asset Retirement Obligation Theaccountingstandardaddressesthereportingoflegalobligationsassociatedwiththeretirementofcertaintangiblecapitalassets.The standardwasadoptedonaprospectivebasisatthedateofadoption.Undertheprospectivemethod,thediscountrateandassumptions used on initial recognition are those as of the date of adoption of the standard. The prior years comparative have not been restated. TheCityhasrecognizedanassetretirementobligationrelatedtounderandabovegroundfuelstoragetanksandbuildingscontaining asbestos and other hazardous materials. Theliabilityisdiscountedusingapresentvaluecalculationandadjustedyearlyforaccretionexpense.Therecognitionofaliabilityresulted inanaccompanyingincreasetotherespectivetangiblecapitalassets.Theincreasetothetangiblecapitalassetisbeingamortizedovertheir remaining useful lives as outlined in note 2. Changes in accounting policies - Implementation of PS 3400 Revenues OnJanuary1,2024,theCityimplementedPS3400Revenuesprospectively,inaccordancewiththetransitionalprovisionssetoutinthe standard and the requirements for changes in accounting policies in PS 2120 Accounting Changes. PS3400establishesstandardsonhowtoaccountforandreportcommontypesofrevenuesinthepublicsectorthatarenotaddressedinan individual standard in the PSA Handbook. This standard had no significant impact on the presentation of the financial statements.individual standard in the PSA Handbook. This standard had no significant impact on the presentation of the financial statements.individual standard in the PSA Handbook. This standard had no significant impact on the presentation of the financial statements. 3.Bank Loan Payable TheCityhascreditfacilitieswiththeBankofNovaScotia.Accordingtothetermsandconditionsandconditionsandconditionsofofofthethethecommitmentcommitmentcommitmentlettersignedbetween theCityandtheBankofNovaScotia,theCitycanborrowupto$6milliontofundgeneralgeneralgeneraloperations.operations.operations.TheTheTheinterestinterestinterestrateforthecredit facilitiesistheBank'sprimelendingrateless0.5%perannumwithinterestpayablemonthly.payablemonthly.payablemonthly.AsAsAsatatatDecemberDecemberDecember31,2024,31,2024,31,2024,thebalanceofthe operating line of credit was $nil (2023 - $nil). AsprescribedintheMunicipalitiesAct,borrowingtofinanceGeneralFundoperationsoperationsoperationsislimitedislimitedislimitedtototo4%4%4%ofofoftheCity'soperatingbudget. BorrowingtotemporarilyfinanceUtilityFundoperationsislimitedto50%50%50%ofofoftheoperatingbudgettheoperatingbudgettheoperatingbudgetforforfortheyear.In2024,theCityhas complied with these limitations. 4.Cash and Cash Equivalents Cash and cash equivalents consists of the following: 2024 2023 $$ Unrestricted cash 106,698,661 87,856,299 Restricted cash Canada Community-Building Fund 26,538,226 29,075,588 CMHC Rapid Housing Initiative Fund 3,935,491 3,613,028 Deposits on contracts 2,877,488 1,716,652 CMHC Housing Accelerator Fund 1,798,652 - Funding to support Public Transit and HousingFunding to support Public Transit and HousingFunding to support Public Transit and Housing 1,373,126 2,469,256 Public Safety Building Safer Communities FundPublic Safety Building Safer Communities FundPublic Safety Building Safer Communities Fund 333,615 - Land Sub-division Fund 11,475 230,377 Airspace 2049 Fund 7,811 7,518 Saint John Non-Profit Housing Future Development FundSaint John Non-Profit Housing Future Development FundSaint John Non-Profit Housing Future Development Fund - 58,702 143,574,545 125,027,420 IncludedinthisamountarefundsinternallyrestrictedthrougharesolutiontoCommonCounciltosupportreservesasincludedinnote 21 for a total of $71,222,974 (2023 - $48,716,706) 13 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 5.Accounts Receivable Accounts receivable consist of the following: 2024 2023 $$ Water and sewer charges to ratepayers 23,550,521 9,680,160 Other receivables 20,354,175 21,925,761 Due from the Federal Government and its agencies (Note 6) 2,595,978 2,025,416 Due from the Province of New Brunswick (Note 7) 110,973 464,290 Allowance for doubtful accounts (2,711,583) (2,493,183) 43,900,064 31,602,444 6.Due from the Federal Government and its Agencies Amounts due from the Federal Government and its agencies consists of the following: 2024 2023 $$ Canada Revenue Agency HST receivable 2,595,978 2,025,416 2,595,978 2,025,416 7.Due from the Province of New Brunswick Amounts due from the Province of New Brunswick consists of the following: 202420242024 2023 $$$$ Department of Transportation 100,796100,796100,796 238,905 Other 10,17710,17710,177 55,184 Department of Public Safety --- 170,201 110,973110,973110,973 464,290 8.Investment in Energy Services Change in equity Saint John Energy: 2024 2023 $$ Investment, beginning of year 88,117,000 82,380,000 Share of equity earnings 2,530,000 5,737,000 Investment, end of year 90,647,000 88,117,000 9.Note Receivable The note receivable from the Power Commission of the City of Saint John is as follows:The note receivable from the Power Commission of the City of Saint John is as follows:The note receivable from the Power Commission of the City of Saint John is as follows: 2024 2023 $$ Power Commission of the City of Saint JohnPower Commission of the City of Saint JohnPower Commission of the City of Saint John 15,000,000 17,500,000 Thenotereceivableisa10-yeartermloan,loan,loan,unsecured,bearingunsecured,bearingunsecured,bearinginterestatratesrangingfrom0.5%to1.8%,principalrepayableinannual installments of $2,500,000 and maturing on November 26, 2030.installments of $2,500,000 and maturing on November 26, 2030.installments of $2,500,000 and maturing on November 26, 2030. 10.Other Investments Other investments consist of the following: 2024 2023 $$ Other investments 1,144,607 914,019 InvestmentsoftheCityofSaintJohnareheldwiththeBankofNovaScotiawhichfallwithinthescopeoftheCity’sInvestmentPolicy.Itis thepolicyoftheCitytoinvestfundstoprovidetheoptimalblendofinvestmentreturnsandprincipalprotectionwhilemeetingtheCity’s daily cash flow and liquidity demands. 11.Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities consist of the following: 2024 2023 $$ Trade payables 31,298,175 24,864,200 Payroll 8,634,015 7,734,995 Deposits 2,877,488 1,984,814 Conferences and holdings 1,054,163 1,399,842 Interest payable 373,136 398,966 Due to Pension Fund 297,353 198,709 Other 157,972 78,623 44,692,302 36,660,149 14 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 12.Deferred Government Transfers Deferred government transfers consist of the following: 2024 2023 $$ Canada Community-Building Fund 26,538,226 29,075,588 CMHC Rapid Housing Initiative Fund 3,935,491 3,613,028 Funding to support Public Transit and Housing 1,373,126 2,469,256 CMHC Housing Accelerator Fund 1,798,652 - Public Safety Building Safer Communities Fund 333,615 - 33,979,110 35,157,872 AspertheCanadaCommunityBuildingFundAgreement(formerlyGasTaxFunding),fundingreceivedaspartofthisfundingprogramis recordedasrevenueintheyearduringwhichrelatedexpendituresareincurred.TheCityalsoreceivedfundingfromtheFederaland ProvincialGovernmenttosupportpublictransitandhousing.Amountsthathavenotbeenspentarerecordedasdeferredgovernment transfers on the Consolidated Statement of Financial Position. 13.Long-Term Debt 2024 Interest RateTermAnnual Payment202420242024 2023 Year of Issue%(Years)$$$$$ New Brunswick Municipal Finance Corporation Debentures 20112.06015 200,000200,000200,000 1,400,0001,400,0001,400,000 1,600,000 20121.350 to 3.55015 767,000767,000767,000 2,296,0002,296,0002,296,000 3,063,000 20121.350 to 3.80020 425,000425,000425,000 3,400,0003,400,0003,400,000 3,825,000 20121.350 to 3.55015 300,000300,000300,000 900,000900,000900,000 1,200,000 20131.350 to 3.70015 687,000687,000687,000 2,743,0002,743,0002,743,000 3,430,000 20131.350 to 4.00020 550,000550,000550,000 4,950,000 5,500,000 20131.350 to 4.00020 360,000360,000360,000 5,040,000 5,400,000 20142.00020 500,000500,000500,000 5,000,000 5,500,000 20141.150 to 3.900151515 707,000707,000707,000 3,530,000 4,237,000 20141.200 to 3.700151515 267,000267,000267,000 1,330,000 1,597,000 20141.200 to 3.700202020 668,000668,000668,000 2,000,000 2,668,000 20141.150 to 3.9001.150 to 3.9001.150 to 3.900151515 27,000 130,000 157,000 20150.950 to 3.2500.950 to 3.2500.950 to 3.250151515 500,000 3,000,000 3,500,000 20151.050 to 3.6501.050 to 3.6501.050 to 3.650151515 133,000 803,000 936,000 20150.950 to 3.5000.950 to 3.5000.950 to 3.500202020 175,000 1,925,000 2,100,000 20151.050 to 3.1501.050 to 3.1501.050 to 3.150101010 175,000 175,000 350,000 20151.050 to 3.6501.050 to 3.6501.050 to 3.650151515 67,000 397,000 464,000 20161.200 to 3.5501.200 to 3.5501.200 to 3.550151515 300,000 2,100,000 2,400,000 20161.450 to 3.5001.450 to 3.5001.450 to 3.50015 400,000 2,800,000 3,200,000 20161.450 to 3.7501.450 to 3.7501.450 to 3.75020 200,000 2,400,000 2,600,000 20161.200 to 2.95010 400,000 800,000 1,200,000 20161.200 to 3.55015 67,000 464,000 531,000 20171.200 to 3.30015 333,000 2,669,000 3,002,000 20171.650 to 3.20015 133,000 1,069,000 1,202,000 20171.650 to 3.40030 1,500,000 34,500,000 36,000,000 20171.650 to 2.90010 350,000 1,050,000 1,400,000 20171.650 to 3.20015 67,000 531,000 598,000 20182.550 to 3.55015 700,000 6,300,000 7,000,000 20182.100 to 3.45010 125,000 500,000 625,000 20192.050 to 2.3005 1,034,000 - 1,034,000 20193.41010 143,000 713,000 856,000 20192.050 to 2.85010 75,000 375,000 450,000 20191.950 to 2.1005 334,000 - 334,000 20191.950 to 2.80015 1,059,000 4,935,000 5,994,000 15 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 13.Long-Term Debt (Continued) 2024 Interest RateTermAnnual Payment2024 2023 Year of Issue%(Years)$$$ 20191.950 to 2.45010 250,000 1,250,000 1,500,000 20200.900 to 1.5005 1,000,000 1,000,000 2,000,000 20200.500 to 2.30015 467,000 5,132,000 5,599,000 20200.500 to 1.80010 2,500,000 15,000,000 17,500,000 20200.900 to 2.05010 250,000 1,500,000 1,750,000 20210.300 to 2.30010 2,466,000 9,932,000 12,398,000 20210.855 to 2.76215 700,000 5,400,000 6,100,000 20210.855 to 2.37810 350,000 2,450,000 2,800,000 20224.700 to 4.70910 483,000 6,284,000 6,767,000 20243.360 to 4.33215 - 9,000,000 - 22,194,000 157,173,000 170,367,000 Other Debentures Canada Mortgage and Housing Debentures 20093.97015 124,740 --- 124,740 Total Debentures 22,318,740 157,173,000157,173,000157,173,000 170,491,740 Theaggregateamountofprincipalrepaymentsrequiredineachofthenextfivefivefiveyearsyearsyearsandandandthereafterthereafterthereaftertototomeetmeetmeetprovisionsoflong-termdebt, assuming maturity debt is renewed at terms comparable to those currently in effect, is as follows:assuming maturity debt is renewed at terms comparable to those currently in effect, is as follows:assuming maturity debt is renewed at terms comparable to those currently in effect, is as follows: $ 2025 20,817,000 2026 19,417,000 2027 17,296,000 2028 15,929,000 2029 10,730,000 Thereafter 72,984,000 157,173,000 16 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 14.Post Employment Benefits and Compensated Absences City of Saint John Shared Risk Plan TheCityofSaintJohnPensionPlan(FormerCSJPlan)wasconvertedtotheCityofSaintJohnSharedRiskPlan("CSJSRP")effectiveJanuary 1,2013(theconversiondate).ThepurposeoftheCSJSRPistoprovidesecurebenefitstomembersoftheplanwithoutanabsolute guaranteebutwithariskfocusedmanagementapproachdeliveringahighdegreeofcertaintythatbasebenefitscanbemetinthevast majorityofpotentialfutureeconomicscenarios.Theseobjectivesareachievedthroughthedevelopmentofariskmanagementframework thatadherestothelegislatedcriteria,resultsinalowprobabilitythatbasebenefitswillbereduced,andsetsoutthespecificstepstobe takenshouldthePlan'sfundedratiofallbelow,orexceed,specifiedthresholds.Thesesteps,whenthePlanisunderfunded,includethe cessationofindexationofbenefits,increasingcontributionrates(toapredeterminedmaximum),reducingcertainancillarybenefits,and ultimatelyreducingbasebenefits.WhenthePlanhasexcessfunding,previousbenefitreductionscanbereversed,indexingisfully implemented,andvariousotherpotentialincreasescanbeimplemented,includingadecreaseincontributionrates(toapredetermined maximum). SharedriskplansarelegislatedundertheprovincialPensionBenefitsAct(PBA)whichcontainsanumberofrequirementsthatmustbemet inordertoqualifyforregistrationbytheOfficeoftheSuperintendentofPensions.ThePlanisalsosubjecttotheIncomeTaxAct.ThePlan isadministeredbyaBoardofTrusteeswhichincludes4individualsnominatedbytheCityand4individualsnominatedbyeachofthefour unions. TheassetsofthePlanareheldbyRBCInvestorandTreasuryServiceswhichactsascustodiancustodiancustodianofofofthePlan.ThethePlan.ThethePlan.TheassetsofthePlanare managedbyvariousinvestmentmanagerswhohavediscretionaryinvestmentauthoritywithinwithinwithinthethetheinvestmentinvestmentinvestmentmandatesgiventothemby the Plan's Board of Trustees. The performance of the Plan relative to its benchmarks is measured on a regular basis.the Plan's Board of Trustees. The performance of the Plan relative to its benchmarks is measured on a regular basis.the Plan's Board of Trustees. The performance of the Plan relative to its benchmarks is measured on a regular basis. Forservicepriortotheconversiondate,thePlanprovidesforpensionsattherateofofof2%2%2%peryearperyearperyearofofofserviceserviceservicetimestimestimesthethetheaverageofthethree consecutiveyearsofservicehavingthehighestsalaryatthetimeofconversion.Forofconversion.Forofconversion.Forserviceserviceserviceafterafterafterthethetheconversionconversionconversiondate,thepensionaccru al foreachyearofserviceis1.8%timesthesalary(excludingovertimepay)earnedearnedearnedduringtheduringtheduringtherelevantyearrelevantyearrelevantyeartototoacertainmaximumsalaryof $155,499 that is indexed every year. Pensionbenefitsaccruedbeforetheconversiondatearepayablewithoutreductionpayablewithoutreductionpayablewithoutreductionwhenwhenwhenthethethemember’smember’smember’sageandserviceequalatleast85 (oratage65,ifearlier).Pensionbenefitsaccruedaftertheconversionconversionconversiondatedatedatearearearepayablewithoutreductionpayablewithoutreductionpayablewithoutreductionatage60foremployeesinthe InternationalAssociationofFireFightersandSaintJohnPoliceAssociationAssociationAssociationandandandatatatageageage656565forforforallallallotheremployees.Pensionbenefitscanbe paid as early as age 55 with a reduction. Sharedriskplansextinguishallaccruedrightstoautomatictoautomatictoautomaticfutureindexing.futureindexing.futureindexing.TheseTheseTheseautomaticautomaticautomaticadjustmentshavebeenreplacedbyindexinga s permitted by the Plan's funding policy, which is contingent on the SRP performance.permitted by the Plan's funding policy, which is contingent on the SRP performance.permitted by the Plan's funding policy, which is contingent on the SRP performance. Theinitialrequiredemployeecontributionsareequalequalequaltototo12%12%12%ofofofearningsearningsearningsforforforemployeesemployeesemployeesintheInternationalAssociationofFireFightersand SaintJohnPoliceAssociationandemployeecontributionscontributionscontributionsofofof9%9%9%ofofofearningsearningsearningsforotheremployees.Membersinpublicsafetyoccupations whoacceptanon-unionpositionwillhavehavehaveaaaone-timeone-timeone-timeopportunityopportunityopportunitytototoelectelectelecttocontinuetocontributeatthehigherrate.TheCitymakes initialrequiredemployercontributionsofofof15.2%15.2%15.2%andandand11.4%11.4%11.4%ofofofearningsearningsearnings(representingabout126.7%ofemployeecontributionrates)foreach ofthesegroups.TheinitialcontributioncontributioncontributionratesratesratesforbothforbothforboththethetheemployeesemployeesemployeesandtheCityissubjecttochangeasaresultofthetriggering mechanismandlimitationsimposedimposedimposedbythePlan’sfundingbythePlan’sfundingbythePlan’sfundingpolicy.policy.policy.Also,sinceApril1,2013,theCityisrequiredtomakecontributionsof17% ofearningsforaperiodof15years,orwhenwhenwhenthethethePlanPlanPlanachievesachievesachievesaminimumfundedratioof150%(ascalculatedunderthelegislation)usinga 15-yearopengroupmethod(nolessthanthanthan101010yearsyearsyearsofofofpaymentmustbepaymentmustbepaymentmustbemade).TheCityhasnootherfinancialobligationotherthanto make contributions at the above rates, and within the limits found under the Plan’s funding policy.make contributions at the above rates, and within the limits found under the Plan’s funding policy.make contributions at the above rates, and within the limits found under the Plan’s funding policy. Intheeventofawind-upofthePlaninthefiveyearsfollowingtheconversiondate,thePlanwouldbewoundupundertheprovisionsof theFormerCSJPlan.AllassumptionsrelatingtotheCSJSRPhavebeenmadeonthebasisofanon-goingPlanandtheCitydoesnotforesee a wind-up of the Plan. 17 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 14.Post Employment Benefits and Compensated Absences (Continued) City of Saint John Shared Risk Plan (Continued) Actuarial Valuations ActuarialvaluationsforthePlanareconductedannuallybytheBoardofTrusteesforregulatorypurposes.Inturn,theactuarialvaluations foraccountingpurposesarebasedonthesefigures(withadjustments).ThemostrecentactuarialvaluationwaspreparedasatJanuary1, 2024.Theactuarialvaluationsforaccountingpurposesarebasedonanumberofassumptionsaboutfutureevents,suchasinflationrates, interestrates,salaryincreases,employeeturnoverandmortality.TheaccruedbenefitobligationasatDecember31,2023andcurrent periodbenefitcostforthefollowingyeararebasedonanactuarialvaluationconductedasatDecember31,2023.Theaccruedbenefit obligationasatDecember31,2023andcurrentperiodbenefitcostforthefollowingyeararebasedonanactuarialvaluationconductedas atDecember31,2023andextrapolatedtoDecember31,2024,usingassumptionseffectiveforDecember31,2023.Theassumptionsused reflectmanagement'sbestestimates.Thefollowingsummarizesthemajorassumptionsintheaccountingvaluationsandextrapolationsat the various effective dates: 2024 2023 Discount rate 6.10%6.10% Inflation rate 2.10%2.10% Salary increase 2.85%2.85%2.85%2.85% MortalityCPM - 2014 mortality table with adjustments factorsCPM - 2014 mortality table with adjustments factorsCPM - 2014 mortality table with adjustments factors The Expected Average Remaining Service Life (EARSL) is 12 years. During the year, the City made pension contributions of $20,000,000 The Expected Average Remaining Service Life (EARSL) is 12 years. During the year, the City made pension contributions of $20,000,000 The Expected Average Remaining Service Life (EARSL) is 12 years. During the year, the City made pension contributions of $20,000,000 (2023 - $19,400,000). ThefollowingtablereflectstheCity'sshareoftheaccruedbenefitliability,whichwhichwhichequalsequalsequalstototothefullthefullthefullportionofportionofportionoftheAccumulatedBenefit Obligation("ABO")relatedtothetemporarycontributionsand55.9%oftheremainingtheremainingtheremainingportionofportionofportionofthethetheABOABOABOnetofPlanassetsbecause fundingcontributionsaresharedat55.9%bytheCityand44.1%byemployees,employees,employees,beforebeforebeforetakingtakingtakingintoaccounttheadditionalintoaccounttheadditionalintoaccounttheadditionaltempor ary contribution of 17% of earnings. 2024 2023 $$ City share of accrued benefit liability, beginning of year 20,200,000 25,600,000 City share of current period benefit cost 5,900,000 5,600,000 Interest cost 900,000 1,100,000 Less: City contributions (20,000,000) (19,400,000) Actuarial (gain) loss (3,800,000) 7,300,000 City share of accrued benefit liability, end of yearCity share of accrued benefit liability, end of yearCity share of accrued benefit liability, end of year 3,200,000 20,200,000 Unamortized actuarial gain 23,400,000 23,700,000 Pension liability, end of year 26,600,000 43,900,000 The following table reflects the City share of pension related expenses:The following table reflects the City share of pension related expenses:The following table reflects the City share of pension related expenses: 2024 2023 $$ Current period benefit cost 5,900,000 5,600,000 Interest cost 900,000 1,100,000 Amortization of City share of actuarial gain (4,100,000) (4,200,000) Total expense related to Pension 2,700,000 2,500,000 18 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 14.Post Employment Benefits and Compensated Absences (Continued) Other Employee Future Benefits TheCityprovidesforthepaymentofretirementallowancestoretiringemployeesinaccordancewiththetermsofthevariouscollective agreementsandMunicipalpolicy.Theretirementallowanceisbasedonthemember’sfinalannualsalaryandyearsofserviceatretirement. EmployeesuponretirementfromtheCityareentitledtoaretirementallowanceequaltoonemonth’spay,toamaximumofsixmonths,for everyfiveyearsofservice.Theprogramhasbeenamendedtoprovidecertainemployeeswithapayoutoptionpriortoretirement. Accepting the early payout option eliminates further accumulation of retirement allowance entitlement for those employees. TheCityalsoprovidesforemployeesickleave.Unusedsickleaveaccumulatestoamaximumnumberofhourswhichvariesbyemployment agreement.Underthisprogram,employeesarenotentitledtoacashpaymentinlieuofsickleavewhentheyleavetheCity’semployment except as described below with respect to the retirement both outside workers (local 18) and firefighters (local 771). Uponretirement,membersofLocal18and771willbeeligibletoreceive10%oftheirregularrateofpayforaccumulatedsickleavecredits in excess of 1,760 hours or 2,280 hours respectively. ForemployeesoftheCityofSaintJohnFiredepartment,whoareunabletoworkduetoheartdiseaseorpermanentinjurytothelungs,the CitypayscertainamountstodisabledfirefightersortheirsurvivorspouseasaresultoftheprovisionsofanActoftheLegislature,knownas the Act respecting the Saint John Firefighter's Association. AsatJanuary1,2013,theCity’spensionplanwasconvertedtoasharedriskmodel.Aspartpartpartofofofthethetheconversion,conversion,conversion,theCityassumedthe obligationforpayingexistingdisabilitypensions,thathadbeengrantedundertheoldplan,untildisabledplan,untildisabledplan,untildisabledmembersmembersmembersreachtheageof65.On agoforwardbasis,disabilitycoverageisnowprovidedforemployeesthroughalongtermtermtermdisabilitydisabilitydisabilityprogramprogramprogramadministeredadministeredadministeredbyaninsurance carrier. FinallytherearespecificagreementsthatobligatetheCitytopaytopuppensionsuppensionsuppensionstototocertaincertaincertainindividuals.Duringtheindividuals.Duringtheindividuals.Duringtheyear,theCitymade payments of $64,100 (2023 - $65,905) related thereto. Valuation Techniques and Assumptions Actuarialvaluationsoftheabovebenefitsarecompletedforaccountingpurposesusingtheaccountingpurposesusingtheaccountingpurposesusingtheprojectedbenefitprojectedbenefitprojectedbenefitmethodproratedonservi ces. Thelastactuarialvaluationofthepost-employmentbenefitplansplansplanswaswaswasconductedconductedconductedasatasatasatDecemberDecemberDecember31,2024.Previoustothat,anactuarial valuation was performed as at December 31, 2023. Theabovebenefitplansareunfundedandassuch,therearearearenoapplicablenoapplicablenoapplicableassets.assets.assets.BenefitsBenefitsBenefitsarepaidoutofgeneralrevenueastheybecome due. Areconciliationoftheaccruedbenefitobligationforforforthesethesetheseplans,plans,plans,alongalongalongwithwithwiththethethemainassumptionsusedfordisclosureandexpense calculations are as follows: 2024 2023 $$ Accrued benefit obligation, beginning of yearAccrued benefit obligation, beginning of yearAccrued benefit obligation, beginning of year 18,788,600 18,390,100 Current period benefit cost 1,007,900 903,200 Benefit payments (2,105,700) (2,103,600) Interest cost 779,000 823,700 Actuarial (gain) loss (925,300) 775,200 Other employee future benefits, end of year 17,544,500 18,788,600 2024 2023 $$ Main assumptions used for these plans: Discount rate 4.45%4.27% Salary increase 3.00%3.00% EARSL Range 1 to 25 1 to 25 19 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 14.Post Employment Benefits and Compensated Absences (Continued) Thesebenefitplansrequirenocontributionsfromemployees.ThebenefitliabilityasatDecember31,2024includesthefollowing components: 2024 2023 $$ Accrued Benefit Obligation (Carrying Value) Retirement allowances 4,413,300 3,948,200 Sick leave 6,630,000 7,811,200 Heart and lung pension 3,155,500 3,192,000 Disability benefits 1,770,000 2,326,800 Contractual top up agreements 705,000 722,500 Sick leave - Saint John Transit Commission 870,700 787,900 17,544,500 18,788,600 Unamortized actuarial gain (loss) 213,500 (1,005,200) 17,758,000 17,783,400 TheunamortizedactuariallosseswillbeamortizedovertheEARSLoftherelatedemployeegroupsstartinginthenextfiscalyear.EARSLis determined separately for each benefit program. The total expense related to other employee benefits described above includes the following components:The total expense related to other employee benefits described above includes the following components:The total expense related to other employee benefits described above includes the following components: 202420242024 2023 $$$$ Current period benefit cost 1,007,9001,007,9001,007,900 903,200 Amortization of actuarial loss 293,400293,400293,400 230,200 1,301,3001,301,3001,301,300 1,133,400 Other employee benefit interest expense 779,000779,000779,000 823,700 Total expense related to other employee future benefits 2,080,3002,080,3002,080,300 1,957,100 15.Contingencies TheCityis,fromtimetotime,subjecttovariousinvestigations,investigations,investigations,claims,claims,claims,andandandlegallegallegalproceedingsproceedingsproceedingscoveringmattersthatariseintheordina ry courseofitsbusinessactivities.TheoutcomeofalltheproceedingsandthetheproceedingsandthetheproceedingsandtheclaimsclaimsclaimsagainstagainstagainsttheCityissubjecttofutureresolutionandthe uncertaintiesoflitigation.Managementbelievesthatanythatanythatanyliabilityliabilityliabilitythatthatthatmayultimatelymayultimatelymayultimatelyresultfromtheresolutionofthesematterswillnot have a material adverse effect on the consolidated financial position or operating results of the City.have a material adverse effect on the consolidated financial position or operating results of the City.have a material adverse effect on the consolidated financial position or operating results of the City. 16.Commitments Fundy Regional Service Commission During2022,theFundyRegionalServiceServiceServiceCommissionroleCommissionroleCommissionrolewaswaswasexpandedbytheexpandedbytheexpandedbytheProvincialGovernmentthroughanamendmentofthe "RegionalServiceDeliveryAct".UndertheUndertheUndertheamendedamendedamendedprovisionsofprovisionsofprovisionsoftheAct,theRegionalServiceCommissionhastheauthoritytodetermine theannualamountoftotalmunicipalcontributionsmunicipalcontributionsmunicipalcontributionstototobemadebemadebemadetowardseconomicdevelopment,tourismpromotion,community development,regionaltransportation,recreationinfrastructureregionaltransportation,recreationinfrastructureregionaltransportation,recreationinfrastructurecostsharingandadditionalsocialfocus.Theoperati onoffiveregional facilities:SaintJohnAquaticCentreCommission,Commission,Commission,TDTDTDStationStationStationCommission,SaintJohnTradeandConventionCentre,ImperialTheatreand SaintJohnArtsCentrearenowundertheprovisionsofprovisionsofprovisionsoftheRegionalServiceDeliveryAct,theCity’scontributionisitsproratashareofthe RegionalFacilitiesCommission’soperatingbudgetandcapitalbudgetisbasedon50%ofthetaxbasesand50%ofpopulationbasedonthe participatingmunicipalitiesoftheTownofQuispamsis,theTownofRothesay,theTownofGrandBay-Westfield,TownofHampton,Local ServiceDistrictsofFundy-St.MartinsandFundyRuralDistrictandtheCityofSaintJohn.TheCity'scontributionis55.91%in2024(2023- 55.76%). TheCityisalsoliableforaproratashareofthedebenturesandotherlong-termdebtissuedonbehalfoftheCommission.Thetotalofsuch debt outstanding at December 31, 2024 amounted to $2,258,000 (2023 – $3,185,000). 20 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 17.Water and Sewer Fund Surplus TheMunicipalitiesActrequiresWaterandSewerFundsurplus/deficitamountstobeabsorbedintooneormoreoffourOperatingBudgets commencing with the second ensuing year; the balance of the surplus/deficit at the end of the year consists of: 2024 2023 $$ 2024 Surplus 2,592,951 - 2023 Surplus 307,813 307,813 2022 Surplus 199,713 266,284 2021 Surplus 758,148 1,137,222 2020 Surplus 242,260 484,519 2019 Surplus - 49,183 4,100,885 2,245,021 18.Water Cost Transfer TheCity’swatercosttransferforfireprotectioniswithinthemaximumallowablebyRegulation81-195undertheMunicipalitiesAct,based upon the applicable percentage of water system expenditures for the population. 19.Funds Held in Trust FundsadministeredbytheCityforthebenefitofexternalpartiesarenotincludedintheconsolidatedconsolidatedconsolidatedfinancialfinancialfinancialstatements.Theamount administered as at December 31, 2024 was $547,131 (2023 - $520,155). 20.Asset Retirement Obligation Theestimatedliabilityisthepresentvalueoffuturecashflowassociatedwiththethetheassetassetassetretirementretirementretirementcostscostscostsdiscountedusingdiscountedusingdiscountedusingadiscountingrate of 4.27% for the year 2024. The City asset retirement obligation consists of obligations as follows:of 4.27% for the year 2024. The City asset retirement obligation consists of obligations as follows:of 4.27% for the year 2024. The City asset retirement obligation consists of obligations as follows: TheCityhasbuildingsthatwerebuiltbefore1990thatmayhaveasbestosasbestosasbestosandandandfuelfuelfuelstoragestoragestoragetanks.tanks.tanks.TheTheThecostofremovaloftheasbestosand fuel storage tank remediation have been recognized under PS 3280 - Asset Retirement Obligation.fuel storage tank remediation have been recognized under PS 3280 - Asset Retirement Obligation.fuel storage tank remediation have been recognized under PS 3280 - Asset Retirement Obligation. The transition and recognition of asset retirement obligation involved an accompanying increase to the Capital Assets.The transition and recognition of asset retirement obligation involved an accompanying increase to the Capital Assets.The transition and recognition of asset retirement obligation involved an accompanying increase to the Capital Assets. Asset Retirement Obligation 2024 2023 $$ Gross undiscounted expenditure 24,332,214 24,332,214 16,141,422 - Opening balance Adjustment to recognize asset retirement obligationAdjustment to recognize asset retirement obligationAdjustment to recognize asset retirement obligation - 14,552,805 on adoption (note 2) Accretion expenses 229,907 1,588,618 16,371,329 16,141,422 Closing balance 21.Financial Instruments Risk Management The City has exposure to the following risks from its use of financial instruments: credit risk, liquidity risk and interest rate risk. Credit Risk Creditriskistheriskoffinanciallosstothecityifacustomerorcounterpartytoafinancialinstrumentfailstomeetitscontractual obligation.SuchrisksaremainlyfromcertainfinancialassetsheldbytheCityconsistingofcashandcashequivalents,ristrictedcash, receivablesandloansandadvancesgiven.TheCityisexposedtothecreditriskonitsreceivablesandloansgivenasdisclosedinnotes5and 9.Allowancesfordoubtfulaccountsareprovidedforpotentiallossesthathavebeenincurredatthereportingdate.Theamountsdisclosed ontheconsolidatedstatementoffinancialpositionarenetoftheseallowancesfordoubtfuldebt.Managementbelievesitsallowancefor doubtful accounts is sufficient on its receivable and has a collection recovery procedure in place to mitigate credit risk. Liquidity Risk LiquidityriskistheriskthattheCitywillnotbeabletomeetitsfinancialobligationsastheybecomedue.TheCity'sobjectiveistohave sufficientliquiditytomeettheseliabilitieswhendue.TheCitymonitorsitscashbalanceandcashflowsgeneratedfromoperationstomeet its liquidity requirements. 21 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 21.Financial Instruments (Continued) Liquidity Risk (Continued) Theliquidityriskarisesfromthefinancialliabilitiesconsistingofpayablesandaccrualsasdisclosedinnote11andlongtermdebtas disclosed in note 13. Interest Rate Risk Interestrateriskistheriskthatthefairvalueorfuturecashflowofitsfinancialinstrumentwillfluctuatebecauseofchangesinthemarket interestrates.Thelongtermdebtisatfixedinterestrateandarepaidbasedoncontractualrequirementsofthedebtinstrument.Achange inmarketinterestdoesnotimpactcashflowstoservicedebt.Theoperatinglineofcreditissubjecttofloatinginterestrate.Achangeinthe variable rate can impact cashflow to service the debt when such debt is outstanding. 22.Reclassification Prioryearamountshavebeenreclassifedtoconfirmtothecurrentyearfinancialstatementpresentationwhereverrequired.These reclassification have no impact on previous year reported surplus. 22 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 21.Statement of Reserves General Water & Sewer Water & Sewer Operating General Capital Capital ReserveOperating ReserveReserveReserve 2024 Total 2023 Total Assets Cash 13,231,8362,362,6728,044,70425,077,487 48,716,699 41,841,706 Investments (a) 700,000 - - 5,400,000 6,100,000 6,875,000 Accumulated surplus 13,931,836 2,362,672 8,044,704 30,477,48730,477,48730,477,487 54,816,699 48,716,706 Revenue Transfers from Water and Sewerage Utility Operating 13,624,400 1,118,631 - --- 14,743,031 4,221,629 Transfer between Operating and Capital - - 250,000250,000250,000 --- 250,000 - Transfers from General Operating Fund - - 816,000816,000816,000 11,608,75111,608,75111,608,751 12,424,751 10,864,514 Proceeds on Sale of Assets - - --- 1,054,1851,054,1851,054,185 1,054,185 52,929 Interest 679,238 121,185 412,624412,624412,624 984,935 2,197,982 1,990,666 Total Revenues 14,303,638 1,239,8161,239,8161,239,816 1,478,6241,478,6241,478,624 13,647,871 30,669,949 17,129,738 Expenditures - 1,637,8041,637,8041,637,804 1,134,7581,134,7581,134,758 5,391,119 8,163,681 5,959,871 Annual surplus (deficit) 14,303,638 (397,988)(397,988)(397,988) 343,866343,866343,866 8,256,752 22,506,268 11,169,867 Balance, beginning of year 13,231,836 2,362,6722,362,6722,362,672 8,044,7048,044,7048,044,704 25,077,487 48,716,706 37,546,839 Balance, end of year 27,535,474 1,964,6841,964,6841,964,684 8,388,5708,388,5708,388,570 33,334,239 71,222,974 48,716,706 (a) Included in the assets of General and Water and Sewer Capital Reserves is $6,100,000 of interfund debentures.(a) Included in the assets of General and Water and Sewer Capital Reserves is $6,100,000 of interfund debentures.(a) Included in the assets of General and Water and Sewer Capital Reserves is $6,100,000 of interfund debentures. Name of InvestmentPrinciple AmountPrinciple AmountPrinciple AmountInterest RateDate of Maturity Interfund Debenture - IFD 1 20235,400,0005,400,0005,400,0004.511%-5.245%December 12, 2033 Interfund Debenture - IFD 2 2023700,000700,000700,0004.511%-5.245%December 12, 2028 23 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 21.Statement of Reserves (Continued) Council Resolutions regarding transfers to and from reserves Common Council Meeting – December 9th, 2024 – Open Session Moved by Councillor Sullivan, seconded by Deputy Mayor MacKenzie: RESOLVED that as recommended by the Finance Committee Common Council approve the transfer of funds to and from the following reserves: General Operating Reserves $816,000 from the General Operating Fund to the General Operating Reserve $1,134,758 from the General Operating Reserve to the General Operating Fund $250,000 form the General Capital Reserve to the General Operating Fund General Capital Reserves $12,662,936 from the General Operating Fund to General Capital Reserve $6,543,838 from the General Capital Reserve to the General Capital Fund $250,000 from the General Capital Reserve to the General Operating Fund Utility Operating Reserves $1,118,631 from the Utility Operating Fund to the Utility Operating Reserve (Industrial Rate Stabilization) $1,637,894 from the Utility Operating Reserve to the Utility Operating Fund$1,637,894 from the Utility Operating Reserve to the Utility Operating Fund$1,637,894 from the Utility Operating Reserve to the Utility Operating Fund Utility Capital Reserves $3,124,400 from the Utility Operating Fund to the Utility Fund Capital Reserve$3,124,400 from the Utility Operating Fund to the Utility Fund Capital Reserve$3,124,400 from the Utility Operating Fund to the Utility Fund Capital Reserve Common Council Meeting – December 16th, 2024 – Open SessionCommon Council Meeting – December 16th, 2024 – Open SessionCommon Council Meeting – December 16th, 2024 – Open Session Moved by Councillor Stewart, seconded by Councillor Sullivan:Moved by Councillor Stewart, seconded by Councillor Sullivan:Moved by Councillor Stewart, seconded by Councillor Sullivan: RESOLVED that as recommended by the Finance Committee having met on RESOLVED that as recommended by the Finance Committee having met on RESOLVED that as recommended by the Finance Committee having met on December 4th, 2024 Common Council approve the transfer of $10,500,000 from the December 4th, 2024 Common Council approve the transfer of $10,500,000 from the December 4th, 2024 Common Council approve the transfer of $10,500,000 from the Utility Operating Fund to the Utility Capital Fund Reserve. Utility Operating Fund to the Utility Capital Fund Reserve. Utility Operating Fund to the Utility Capital Fund Reserve. 24 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 22.Tangible Capital Assets Water & Asset Land Leasehold Machinery & Wastewater Assets under Retirement ImprovementsImprovementsBuildingsVehiclesEquipmentTransportationNetworksConstructionObligation2024 Total Land $$$$$$$$$$$ COST Balance, beginning of year 148,316,192 52,353,900 5,802,760 221,755,132 56,700,770 22,571,598 479,870,382479,870,382479,870,382 780,159,858 32,043,240 14,552,805 1,814,126,636 Additions and transfers 4,979,033 17,542,366 - 17,092,041 5,670,262 1,659,2871,659,2871,659,287 13,953,32113,953,32113,953,321 10,867,459 (13,285,175) - 58,478,594 Disposals - 2,385,908 - 9,307,539 1,605,780 719,109719,109719,109 4,369,7984,369,7984,369,798 1,105,977 - - 19,494,111 Balance, end of year 153,295,225 67,510,358 5,802,760 229,539,634 60,765,252 23,511,77623,511,77623,511,776 489,453,905489,453,905489,453,905 789,921,340 18,758,065 14,552,805 1,853,111,119 ACCUMULATED AMORTIZATION Balance, beginning of year - 23,852,777 2,808,443 128,048,913 35,429,24135,429,24135,429,241 16,096,82416,096,82416,096,824 260,578,314260,578,314260,578,314 342,928,759 - 3,537,738 813,281,009 Amortization for the year - 2,247,231 325,843 5,805,434 3,844,3483,844,3483,844,348 1,712,3701,712,3701,712,370 12,078,28012,078,28012,078,280 17,350,448 - 1,168,757 44,532,711 Accumulated amortization - 2,088,364 - 8,422,685 1,598,3771,598,3771,598,377 398,549398,549398,549 3,909,415 893,777 - - 17,311,167 on disposal Balance, end of year - 24,011,644 3,134,286 125,431,662125,431,662125,431,662 37,675,21237,675,21237,675,212 17,410,64517,410,64517,410,645 268,747,179 359,385,430 - 4,706,495 840,502,553 NET BOOK VALUE OF TANGIBLE CAPITAL ASSETS 153,295,225 43,498,714 2,668,474 104,107,972104,107,972104,107,972 23,090,04023,090,04023,090,040 6,101,131 220,706,726 430,535,910 18,758,065 9,846,310 1,012,608,566 Consists of: General Fund assets 153,295,225 43,498,714 2,668,4742,668,4742,668,474 104,107,972104,107,972104,107,972 23,090,040 6,101,131 220,706,726 - 13,391,253 9,846,310 576,705,845 Water and Wastewater assets - - --- --- - - - 430,535,910 5,366,812 - 435,902,721 153,295,225 43,498,714 2,668,4742,668,4742,668,474 104,107,972104,107,972104,107,972 23,090,040 6,101,131 220,706,726 430,535,910 18,758,065 9,846,310 1,012,608,566 25 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 22.Tangible Capital Assets (Continued) Water & Asset Land Leasehold Machinery & Wastewater Assets under Retirement ImprovementsImprovementsBuildingsVehiclesEquipmentTransportationNetworksConstructionObligation2023 Total Land $$$$$$$$$$$ COST Balance, beginning of year 148,316,192 48,680,061 5,802,760 220,100,750 52,696,665 21,331,65121,331,65121,331,651 471,075,061471,075,061471,075,061 774,092,313 13,757,538 - 1,755,852,992 Additions and transfers - 3,678,230 - 1,809,467 4,488,660 1,239,9471,239,9471,239,947 11,786,13011,786,13011,786, 130 6,779,005 18,285,702 14,552,805 62,619,945 Disposals - 4,391 - 155,085 484,555 --- 2,990,8092,990,8092,990,809 711,460 - - 4,346,299 Balance, end of year 148,316,192 52,353,900 5,802,760 221,755,132 56,700,770 22,571,59822,571,59822,571,598 479,870,382479,870,382479,870,382 780,159,858 32,043,240 14,552,805 1,814,126,638 ACCUMULATED AMORTIZATION Balance, beginning of year - 22,304,968 2,482,600 122,680,510 32,415,07832,415,07832,415,078 14,510,03414,510,03414,510,034 251,229,769251,229,769251,229,769 326,217,347 - - 771,840,306 Amortization for the year - 1,551,980 325,843 5,408,334 3,498,7183,498,7183,498,718 1,586,7901,586,7901,586,790 11,955,09311,955,09311,955,093 17,233,548 - 3,537,738 45,098,043 Accumulated amortization - 4,171 - 39,931 484,555484,555484,555 --- 2,606,550 522,135 - - 3,657,343 on disposal Balance, end of year - 23,852,777 2,808,443 128,048,913128,048,913128,048,913 35,429,24135,429,24135,429,241 16,096,82416,096,82416,096,824 260,578,312 342,928,759 - 3,537,738 813,281,006 NET BOOK VALUE OF TANGIBLE CAPITAL ASSETS 148,316,192 28,501,123 2,994,317 93,706,21993,706,21993,706,219 21,271,53021,271,53021,271,530 6,474,774 219,292,070 437,231,099 32,043,240 11,015,067 1,000,845,631 Consists of: General Fund assets 148,316,192 28,501,123 2,994,3172,994,3172,994,317 93,706,21993,706,21993,706,219 21,271,530 6,474,774 219,292,070 - 26,676,428 11,015,067 558,247,720 Water and Wastewater assets - - --- - - - - 437,231,099 5,366,812 - 442,597,911 148,316,192 28,501,123 2,994,3172,994,3172,994,317 93,706,21993,706,21993,706,219 21,271,530 6,474,774 219,292,070 437,231,099 32,043,240 11,015,067 1,000,845,631 26 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 23.Segment Disclosure General Environmental Recreational & Government Protective Transportation Water & Sewer Environmental Development Cultural Energy 2024 2023 ServicesServicesServicesServicesHealth ServicesServicesServicesServicesConsolidated Consolidated $$$$$$$$$$ REVENUES Property taxes 150,579,477 - - - - - - - 150,579,477 142,169,733 Unconditional grant 13,773,578 - - - - --- - - 13,773,578 15,321,432 Fundy regional service grant 1,009,640 - - - - --- - - 1,009,640 546,630 Other revenue from own sources 4,405,204 2,275,978 10,287,886 - --- 10,021,34910,021,34910,021,349 1,610,709 - 28,601,126 29,638,033 Miscellaneous revenue 3,966,433 - - - --- --- - - 3,966,433 820,635 Water & sewer revenue - - - 63,679,362 --- - - - 63,679,362 47,634,536 Income from energy services - - - - --- - - 2,530,000 2,530,000 5,737,000 Contributions from others 356,943 19,745 201,833 145,560145,560145,560 --- 497,010 1,421,306 - 2,642,397 1,628,239 174,091,275 2,295,723 10,489,719 63,824,92263,824,92263,824,922 --- 10,518,359 3,032,015 2,530,000 266,782,013 243,496,238 EXPENSES Salaries and benefits 2,804,220 51,034,092 21,668,84921,668,84921,668,849 10,286,22110,286,22110,286,221 1,447,9071,447,9071,447,907 7,487,531 5,477,173 - 100,205,993 93,190,685 Goods and services 15,046,281 7,689,585 14,824,13914,824,13914,824,139 20,178,76120,178,76120,178,761 2,426,170 12,567,996 5,429,111 - 78,162,043 70,507,240 Amortization of tangible assets 10,737,942 - 14,103,61214,103,61214,103,612 17,347,37517,347,37517,347,375 - 157,943 2,185,839 - 44,532,711 45,098,043 Interest and bank charges 2,275,827 - 301,131301,131301,131 2,031,2222,031,2222,031,222 - 62,817 241 - 4,671,238 5,062,257 30,864,270 58,723,677 50,897,73150,897,73150,897,731 49,843,57949,843,57949,843,579 3,874,077 20,276,287 13,092,364 - 227,571,985 213,858,225 SURPLUS (DEFICIT) FOR THE YEAR 143,227,005 (56,427,954) (40,408,012)(40,408,012)(40,408,012) 13,981,343 (3,874,077) (9,757,928) (10,060,349) 2,530,000 39,210,027 29,638,013 27 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 24.Consolidated Schedule of Accumulated Surplus (Deficit) Reconciliation Water & General Sewer Water & Operating General Operating Sewer Capital Controlled FundCapital Fund Fund FundTrust FundsEntitiesTotal $$$$$$$$$ 2024 Annual Fund surplus (deficit), per Local Governance Act 39,097 30,406,62130,406,62130,406,621 2,592,9542,592,9542,592,954 22,633,175 - (7,753,157) 47,918,690 Adjustments to 2024 annual surplus (deficit) for funding requirements Second previous year's surplus 2,336,841 --- 737,731737,731737,731 - - - 3,074,572 PSAS adjusting entries 59,945,253 (57,588,884)(57,588,884)(57,588,884) 27,873,18327,873,18327,873,183 (29,894,414) - 1,395,000 1,730,138 Amortization expense - 27,182,26327,182,26327,182,263 - 17,350,448 - - 44,532,711 Long-term debt principal repayment (14,730,740)(14,730,740)(14,730,740) --- (6,193,000) - - (1,395,000) (22,318,740) Post employment adjustment 1,021,6001,021,6001,021,600 --- - - - - 1,021,600 Pension expense 13,200,00013,200,00013,200,000 - - - - - 13,200,000 Amortization of actuarial gain (38,130,000)(38,130,000)(38,130,000) - - - - - (38,130,000) Capital from operating 6,800,0006,800,0006,800,000 - 6,175,966 - - - 12,975,966 Total adjustments to 2024 annual surplus (deficit) 30,442,95430,442,95430,442,954 (30,406,621) 28,593,880 (12,543,966) - - 16,086,247 2024 Annual Surplus (Deficit), per PSAS 30,482,05130,482,05130,482,051 - 31,186,834 10,089,209 - (7,753,157) 64,004,937 28 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 25.Controlled Entities Operations The City of Saint John Saint John Saint John Harbour Saint John Trade and Transit Free Public Station Aquatic Center Convention Commission Commission Commission LibraryCommissionCommissionCentre $$$$$$$ Total assets 23,746,11623,746,11623,746,116 1,505,888 2,271,999 394,569 40,808 Total liabilities 10,081,60410,081,60410,081,604 18,063 1,908,573 458,786 385,939 Accumulated surplus (deficit) 13,664,51213,664,51213,664,512 1,487,825 363,426 (64,217) (345,131) Total revenues 6,093,5516,093,5516,093,551 274,778 2,356,351 2,142,674 1,270,492 Total operating expenses 14,359,06114,359,06114,359,061 667,049 2,890,729 2,890,310 1,225,583 Annual surplus (deficit) (8,265,510) (392,271) (534,378) (747,636) 44,909 Lord Power Saint John Beaverbrook Commission of Industrial 2024 2023 Rink at Saint the City of Parks (2024) Consolidated Consolidated John Inc. Saint JohnLtd $$$$$ Total assets 479,483 90,647,000 2,663,766 121,749,629 116,641,916 Total liabilities 331,325 - 11,043 13,195,333 11,900,021 Accumulated surplus (deficit) 148,158 90,647,000 2,652,723 108,554,296 104,741,895 Total revenues 416,756 2,530,000 - 15,084,602 16,815,935 Total operating expenses 626,422 - 178,605 22,837,759 21,322,597 Annual surplus (deficit) (209,666) 2,530,000 (178,605) (7,753,157) (4,506,662) The above noted entities are included in the Consolidated Financial Statements. The results of Saint John Energy are included in the Consolidated Financial Statements using the modified equity method 29 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 26.Reconciliation of Funding Deficit Upon Adoption of PSAS OnJanuary1,2017theCityadoptedtheuseofPSAS.Asaresult,certainliabilitiesrelatingtoemployment benefits had to be restated to reflect the adoption of the standards. Special Top-up Retirement AgreementsAllowancesHeart and Lung $$$ Liabilities at December 31, 2016 as calculated on 1,035,500 5,133,600 4,517,400 adoption of PSAS Amount of December 31, 2016 liabilities funded (330,500) (720,300) (1,361,900) in current year Balance to be funded in future years 705,000705,000705,000 4,413,3004,413,3004,413,300 3,155,500 30 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 27.Other Revenue and Expense Details 2024 Budget (Unaudited) (Note 2)2024 2023 $$$ REVENUE Other Revenue from Own Sources Transportation services 16,959,971 10,287,886 9,805,906 Environmental development services 7,687,972 10,021,349 9,052,405 Protective services 1,972,113 2,275,978 4,765,806 General government services 4,460,554 4,405,204 4,511,526 Recreational and cultural services 1,197,2851,197,2851,197,285 1,610,709 1,502,390 32,277,89532,277,89532,277,895 28,601,12628,601,12628,601,126 29,638,033 Contributions from Others Recreational and cultural services --- 1,421,306 1,074,546 Transportation services 250,000250,000250,000 201,833 220,989 Protective services 20,00020,00020,000 19,745 24,550 Water and sewer services --- 145,560 - Environmental development services 1,034,9461,034,9461,034,946 497,010 - General government services - 356,943 308,154 1,304,946 2,642,397 1,628,239 Government Transfers for CapitalGovernment Transfers for CapitalGovernment Transfers for Capital Regional Development CorporationRegional Development CorporationRegional Development Corporation - 858,891 - Canada Community Building FundCanada Community Building FundCanada Community Building Fund - 9,073,350 5,590,175 Funding Support Public Transit and HousingFunding Support Public Transit and HousingFunding Support Public Transit and Housing - 1,096,130 1,873,000 Community Development FundCommunity Development FundCommunity Development Fund - - 1,408,229 Other - 58,790 663,686 Deep Energy Retrofit - - 550,000 Low Carbon Fund - 512,796 786,504 Integrated Bilateral Funding - 12,703,304 15,094,720 Infrastructure Canada - DMAF - 227,074 957,990 - 24,530,335 26,924,303 Other Contributed Assets for Capital Net Assets from Saint John Trade & Convention - 242,554 - Centre Other - 22,019 - - 264,573 - 31 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 27.Other Revenue and Expense Details (Continued) 2024 Budget (Unaudited) (Note 2)2024 2023 $$$ EXPENDITURES General Government Services Legislative Common Council 593,458 546,252 607,768 Mayor's office 161,579 166,877 186,332 755,037 713,129 794,100 Chief Administration Chief administration officer 759,585759,585759,585 857,360 1,009,887 Corporate communications 527,882527,882527,882 443,428443,428443,428 403,524 Corporate planning 337,961337,961337,961 365,080365,080365,080 228,811 1,625,4281,625,4281,625,428 1,665,868 1,642,222 Common Services Property assessment 1,767,4931,767,4931,767,493 1,767,493 1,622,340 City hall building 1,021,6961,021,6961,021,696 1,245,382 1,011,057 Public liability insurance 575,000575,000575,000 544,561 538,821 3,364,189 3,557,436 3,172,218 Other Amortization - 9,564,693 8,978,077 Accretion expense - asset retirement obligationAccretion expense - asset retirement obligationAccretion expense - asset retirement obligation - 229,907 1,588,618 Amortization of asset retirement obligationAmortization of asset retirement obligationAmortization of asset retirement obligation - 1,168,757 3,537,738 Other 10,939,174 6,063,521 2,654,183 Information systems and supportInformation systems and supportInformation systems and support 3,782,930 3,454,086 3,439,469 Debt charges 15,622,929 2,275,827 2,503,728 Post employment (gains) expenses 10,225,000 (6,942,184) (7,620,306) Finance 1,484,128 2,019,567 1,950,674 Human resources 2,379,425 2,428,615 2,503,978 Materials management 1,013,206 920,017 945,410 City solicitor 1,150,316 1,422,142 1,284,433 External Relations 217,937 202,236 180,262 Insurance 216,465 156,197 113,428 Common clerk 742,413 718,334 657,517 Customer Service 993,066 887,874 808,044 Regional Services Commission 343,299 358,248 180,197 49,110,288 24,927,837 23,705,449 Total General Government Services 54,854,942 30,864,270 29,313,989 32 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 27.Other Revenue and Expense Details (Continued) 2024 Budget (Unaudited) (Note 2)2024 2023 $$$ Protective Services Police Protection Police operations 16,176,386 14,979,360 14,971,836 Criminal investigations 5,091,043 5,382,923 4,653,780 Administration 2,633,517 2,627,821 2,583,433 Support services 3,243,679 2,748,390 2,366,459 Stations and buildings 988,812 1,161,172 1,097,316 Automotive 1,215,6301,215,6301,215,630 638,642 669,776 Detention services 188,410188,410188,410 212,522 183,004 29,537,47729,537,47729,537,477 27,750,83027,750,83027,750,830 26,525,604 Fire Protection Fire operations 26,897,28026,897,28026,897,280 24,481,544 22,895,864 Fire prevention 930,493930,493930,493 852,875 846,542 Fire investigation 68,54868,54868,548 70,037 63,709 27,896,32127,896,32127,896,321 25,404,456 23,806,115 Other Protective Services Emergency dispatch centre 3,184,016 2,803,284 2,794,896 Inspection services 1,412,306 1,392,673 1,340,548 Enforcement services 297,303 280,640 233,441 Dangerous buildings 468,954 324,925 148,839 Emergency measuresEmergency measuresEmergency measures 356,233 224,770 222,923 Minimum standards 492,521 436,987 369,867 Animal control 109,250 105,112 100,310 6,320,583 5,568,391 5,210,824 Total Protective Services 63,754,381 58,723,677 55,542,543 Transportation Services Public Works Amortization - 12,078,280 11,955,093 Roads and sidewalks 19,259,238 13,539,790 11,138,975 Other drainage services 4,049,980 3,121,959 2,285,382 Street lighting 1,060,000 1,077,483 951,587 Municipal operations 369,657 350,717 357,266 24,738,875 30,168,229 26,688,303 33 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 27.Other Revenue and Expense Details (Continued) 2024 Budget (Unaudited) (Note 2)2024 2023 $$$ General Engineering Traffic engineering and systems 2,572,507 2,817,312 2,180,164 Transportation 1,388,104 1,202,594 1,026,213 3,960,611 4,019,906 3,206,377 Parking Administration Parking administration 2,715,972 2,333,283 2,060,031 2,715,9722,715,9722,715,972 2,333,283 2,060,031 External Controlled Entities Saint John Transit Commission 17,499,29217,499,29217,499,292 14,376,31314,376,31314,376,313 12,969,152 17,499,29217,499,29217,499,292 14,376,31314,376,31314,376,313 12,969,152 Total Transportation Services 48,914,75048,914,75048,914,750 50,897,731 44,923,863 Water and Sewer Services Saint John Water & Wastewater Amortization - 17,350,448 17,233,548 Drinking water 16,247,77116,247,77116,247,771 14,577,753 14,068,521 Wastewater 12,650,313 10,989,573 10,532,554 Fiscal charges 19,084,140 3,185,853 3,365,556 Industrial water 3,834,667 2,926,005 2,459,346 Infrastructure managementInfrastructure managementInfrastructure management 837,530 636,582 614,971 Internal charges 930,000 177,365 146,344 Total Water and Sewer ServicesTotal Water and Sewer ServicesTotal Water and Sewer Services 53,584,421 49,843,579 48,420,840 Environmental Health Services Sanitary Services 4,082,708 3,874,077 4,134,170 Total Environmental Health Services 4,082,708 3,874,077 4,134,170 34 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 27.Other Revenue and Expense Details (Continued) 2024 Budget (Unaudited) (Note 2)2024 2023 $$$ Environmental Development Services Research and Planning Community planning 1,826,081 1,514,457 1,435,137 Succeed and stay 165,118 121,909 114,237 Affordable Housing 217,660 703,122 1,319,049 Plan SJ 240,600 - - 2,449,459 2,339,488 2,868,423 Administration and Geographic Information Systems (GIS) Carpenter shop 401,162401,162401,162 328,127328,127328,127 333,155 GIS 442,180442,180442,180 429,894429,894429,894 390,669 843,342843,342843,342 758,021 723,824 Economic Development Market Square common area 2,250,0002,250,0002,250,000 1,742,169 2,469,398 Regional facilities 1,733,7041,733,7041,733,704 712,269 799,236 Growth reserve 350,000350,000350,000 691,756 88,875 4,333,704 3,146,194 3,357,509 Real Estate Management Property management 1,633,135 1,597,337 1,532,212 Real estate 186,004 202,101 174,592 1,819,139 1,799,438 1,706,804 Other Environmental Development ServicesOther Environmental Development ServicesOther Environmental Development Services City Market 1,188,448 1,320,768 1,184,940 Community development 3,383,765 3,544,824 3,341,320 4,572,213 4,865,592 4,526,260 External Controlled Entities Aquatic Centre Commission - 2,890,310 2,852,558 TD Station Commission 3,253,224 2,890,729 3,826,365 Industrial Parks (2004) Ltd 604,163 360,932 - Develop Saint John - - 121,627 Trade and Convention Centre 554,220 1,225,583 501,391 4,411,607 7,367,554 7,301,941 Total Environmental Development Services 18,429,464 20,276,287 20,484,761 35 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2024 27.Other Revenue and Expense Details (Continued) 2024 Budget (Unaudited) (Note 2)2024 2023 $$$ Recreational and Cultural Services Cultural Grants Other cultural grants 2,845,309 1,390,382 1,272,715 2,845,309 1,390,382 1,272,715 Parks Parks general services 2,182,303 2,585,389 2,229,437 Rockwood Park 527,829 585,153 278,392 2,710,1322,710,1322,710,132 3,170,542 2,507,829 Community Services Recreation and parks 783,062783,062783,062 748,948748,948748,948 524,448 Parks and playgrounds 414,446414,446414,446 198,898198,898198,898 244,382 Pro Kids 175,057175,057175,057 130,629 79,371 1,372,5651,372,5651,372,565 1,078,475 848,201 Other Recreational and Cultural Services Sports and recreation 3,257,5963,257,5963,257,596 3,249,295 2,958,202 Amortization - 2,158,821 1,551,980 Community centres 720,239720,239720,239 644,931 625,980 Cultural affairs 139,453 106,447 120,446 4,117,288 6,159,494 5,256,608 Externally Controlled EntitiesExternally Controlled EntitiesExternally Controlled Entities Saint John Free Public LibrarySaint John Free Public LibrarySaint John Free Public Library - 667,049 591,632 Lord Beaverbrook RinkLord Beaverbrook RinkLord Beaverbrook Rink 520,500 626,422 561,074 520,500 1,293,471 1,152,706 Total Recreational and Cultural ServicesTotal Recreational and Cultural ServicesTotal Recreational and Cultural Services 11,565,794 13,092,364 11,038,059 TOTAL EXPENDITURES 255,186,460 227,571,985 213,858,225 36 Deloitte LLP P.O. Box 20094 Brunswick Square Saint John NB E2L 5B2 Canada Tel: 506-632-1080 Fax: 506-632-1210 www.deloitte.ca Independent Auditor’s Report To the Her Worship the Mayor and Members of Common Council of the City of Saint John Report on the Auditof theFinancial Statements Opinion We have audited the financial statements of the City of Saint JohnWe have audited the financial statements of the City of Saint JohnWe have audited the financial statements of the City of Saint JohnTrust FundsTrust FundsTrust Funds(the “(the “(the “City”), which comprise the statement of financial position as at December 31, 2024, and the statementcomprise the statement of financial position as at December 31, 2024, and the statementcomprise the statement of financial position as at December 31, 2024, and the statements of operations, changes in net assetsand cash flows for the year then ended, and notes to the financial statements, and cash flows for the year then ended, and notes to the financial statements, and cash flows for the year then ended, and notes to the financial statements, t including a summary of significant accounting policies (collectively referred to as the “financial including a summary of significant accounting policies (collectively referred to as the “financial including a summary of significant accounting policies (collectively referred to as the “financial statements”). f In our opinion, the accompanying financial statements present fairly, in all material respects, the financial In our opinion, the accompanying financial statements present fairly, in all material respects, the financial In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Cityas at December 31, 2024, and the results of its operations, its changes in net assetsas at December 31, 2024, and the results of its operations, its changes in net assetsas at December 31, 2024, and the results of its operations, its changes in net assets, and its cash flows for the years then ended in accordance with Canadian public sector accounting and its cash flows for the years then ended in accordance with Canadian public sector accounting and its cash flows for the years then ended in accordance with Canadian public sector accounting a standards (“PSAS”). BasisforOpinion r We conducted our audit in accordance with Canadian generally accepted auditing standards (“Canadian We conducted our audit in accordance with Canadian generally accepted auditing standards (“Canadian We conducted our audit in accordance with Canadian generally accepted auditing standards (“Canadian GAAS”). Our responsibilities under those standards are further described in the GAAS”). Our responsibilities under those standards are further described in the GAAS”). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements for the Audit of the Financial Statements for the Audit of the Financial Statements section of our report. We are independent of the section of our report. We are independent of the section of our report. We are independent of the Cityin accordance with the ethical requirements that are relevant to our audit of the financial statements in accordance with the ethical requirements that are relevant to our audit of the financial statements 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.Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements.Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. D We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ResponsibilitiesofManagementandThoseChargedwithGovernancefortheFinancial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with PSAS, 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 Organization’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 City or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the City’sfinancial reporting process. Auditor’sResponsibilitiesfortheAuditoftheFinancialStatements 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 GAAS will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or inthe aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian GAAS, 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 involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal 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 Obtain an understanding of internal control relevant to the audit in order to design audit procedures 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 that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Organization’s internal control. ’s internal control. ’s internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting Evaluate the appropriateness of accounting policies used and the reasonableness of accounting Evaluate the appropriateness of accounting policies used and the reasonableness of accounting t estimates and related disclosures made by management.estimates and related disclosures made by management.estimates and related disclosures made by management. f Conclude on the appropriateness of management’s use of the going concern basis of accounting and, Conclude on the appropriateness of management’s use of the going concern basis of accounting and, 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 based on the audit evidence obtained, whether a material uncertainty exists related to events or based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the conditions that may cast significant doubt on the conditions that may cast significant doubt on the OrganizationOrganizationOrganization’s ability to continue as a going ’s ability to continue as a going ’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our concern. If we conclude that a material uncertainty exists, we are required to draw attention in our concern. If we conclude that a material uncertainty exists, we are required to draw attention in our a auditor’s report to the related disclosures in the financial statements or, if such disclosures are auditor’s report to the related disclosures in the financial statements or, if such disclosures are auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modifinadequate, to modifinadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to y our opinion. Our conclusions are based on the audit evidence obtained up to y 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 the date of our auditor’s report. However, future events or conditions may cause the the date of our auditor’s report. However, future events or conditions may cause the Citytocease to r continue as a going concern.continue as a going concern.continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the Evaluate the overall presentation, structure and content of the financial statements, including the 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 disclosures, and whether the financial statements represent the underlying transactions and events in disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.a manner that achieves fair presentation.a manner that achieves fair presentation. D We 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. Report on Other Legal and Regulatory Requirements As required by the Government of New Brunswick, we report that, in our opinion, the accounting principles in Canadian public sector accounting standards have been applied on a consistent basis. (To be signed Deloitte LLP) Chartered Professional Accountants Saint John, NB Date of the auditor’s report ttttttt fffffff aaaaaaa rrrrrrr DDDDDDD ttttttttt fffffffff aaaaaaaaa rrrrrrrrr DDDDDDDDD Statement of revenue and Statement of revenue and Statement of revenue and expenses of The City of Saint John The City of Saint John The City of Saint John Trade and Convention Centre Trade and Convention Centre Trade and Convention Centre December 31, 2024 December 31, 2024 December 31, 2024 Independent AuditorÓs Report 1Î2 Statement of revenue and expenses Statement of revenue and expenses Statement of revenue and expenses 3 Notes to the statement of revenue and expenses Notes to the statement of revenue and expenses Notes to the statement of revenue and expenses 4 Deloitte LLP Brunswick House 44 Chipman Hill 7th Floor Saint John NB E2L 2A9 Canada Tel: 506 ȃ 632 ȃ 1080 Fax: 506 ȃ 632 ȃ 1210 www.deloitte.ca IndependentAuditor͸sReport To the Mayor and Common Counsel of The City of Saint John Opinion We have audited the statement of revenue and expenses of The City of Saint John Trade and Convention CentreΛƷŷĻ ͻ/ĻƓƷƩĻͼΜ ŅƚƩ ƷŷĻ ǤĻğƩ ĻƓded December 31, 2024 and notes to the financial statement, źƓĭƌǒķźƓŭ ğ ƭǒƒƒğƩǤ ƚŅ ƭźŭƓźŅźĭğƓƷ ğĭĭƚǒƓƷźƓŭ ƦƚƌźĭźĻƭ ΛĭƚƌƌĻĭƷźǝĻƌǤ ƩĻŅĻƩƩĻķ Ʒƚ ğƭ ƷŷĻ ͻŅźƓğƓĭźğƌ źƓĭƌǒķźƓŭ ğ ƭǒƒƒğƩǤ ƚŅ ƭźŭƓźŅźĭğƓƷ ğĭĭƚǒƓƷźƓŭ ƦƚƌźĭźĻƭ ΛĭƚƌƌĻĭƷźǝĻƌǤ ƩĻŅĻƩƩĻķ Ʒƚ ğƭ ƷŷĻ ͻŅźƓğƓĭźğƌ źƓĭƌǒķźƓŭ ğ ƭǒƒƒğƩǤ ƚŅ ƭźŭƓźŅźĭğƓƷ ğĭĭƚǒƓƷźƓŭ ƦƚƌźĭźĻƭ ΛĭƚƌƌĻĭƷźǝĻƌǤ ƩĻŅĻƩƩĻķ Ʒƚ ğƭ ƷŷĻ ͻŅźƓğƓĭźğƌ ƭƷğƷĻƒĻƓƷͼΜ͵ ŷźƭ ŅźƓğƓĭźğƌ ƭƷğƷĻƒĻƓƷ Ǟğƭ ƦƩĻƦğƩĻķ ĬǤ management in accordance with the provisions of management in accordance with the provisions of management in accordance with the provisions of the management agreement between The City of SainƷ WƚŷƓ ΛƷŷĻ ͻ/źƷǤͼΜ ğƓķ DƌƚĬğƌ {ƦĻĭƷƩǒƒ CğĭźƌźƷǤ Ʒ WƚŷƓ ΛƷŷĻ ͻ/źƷǤͼΜ ğƓķ DƌƚĬğƌ {ƦĻĭƷƩǒƒ CğĭźƌźƷǤ Ʒ WƚŷƓ ΛƷŷĻ ͻ/źƷǤͼΜ ğƓķ DƌƚĬğƌ {ƦĻĭƷƩǒƒ CğĭźƌźƷǤ Management Limited dated July 1, 2024. In our opinion, the accompanying financial statement of the Centre for the year ended December 31, In our opinion, the accompanying financial statement of the Centre for the year ended December 31, In our opinion, the accompanying financial statement of the Centre for the year ended December 31, 2024, are prepared, in all material respects, in accordance with threspects, in accordance with threspects, in accordance with the provisions of the management e provisions of the management e provisions of the management agreement between the City and Global Spectrum Facility e City and Global Spectrum Facility e City and Global Spectrum Facility Management Limited dated July 1, 2024. Management Limited dated July 1, 2024. Management Limited dated July 1, 2024. Basis for Opinion We conducted our audit in accordance with CanaWe conducted our audit in accordance with CanaWe conducted our audit in accordance with Canadian generally accepted auditing standards dian generally accepted auditing standards dian generally accepted auditing standards Λͻ/ğƓğķźğƓ D!!{ͼΜ͵ hǒƩ ƩĻƭƦƚƓsibilities under those standards are further described in the sibilities under those standards are further described in the sibilities under those standards are further described in the !ǒķźƷƚƩ͸ƭ Responsibilities for the Audit of the Financial Statements Responsibilities for the Audit of the Financial Statements Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Centre in accordance with the ethical requirements Centre in accordance with the ethical requirements Centre in accordance with the ethical requirements that are relevant to our audit of the financial that are relevant to our audit of the financial that are relevant to our audit of the financial statements in Canada, and we have fulfilled our othestatements in Canada, and we have fulfilled our othestatements 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 requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. provide a basis for our opinion. provide a basis for our opinion. 9ƒƦŷğƭźƭ ƚŅ ağƷƷĻƩ Α .ğƭźƭ ƚŅ !ĭĭƚǒƓƷźƓŭ 9ƒƦŷğƭźƭ ƚŅ ağƷƷĻƩ Α .ğƭźƭ ƚŅ !ĭĭƚǒƓƷźƓŭ 9ƒƦŷğƭźƭ ƚŅ ağƷƷĻƩ Α .ğƭźƭ ƚŅ !ĭĭƚǒƓƷźƓŭ We draw attention to Note 1 to the financial statements, which describes the basis of accounting. The financial statements are prepared to assist the Centre in complying with the provisions of the ƒğƓğŭĻƒĻƓƷ ğŭƩĻĻƒĻƓƷ ĬĻƷǞĻĻƓ ŷĻ /źƷǤ ƚŅ {ğźƓƷ WƚŷƓ ΛƷŷĻ ͻ/źƷǤͼΜ ğƓķ DƌƚĬğƌ {ƦĻĭƷƩǒƒ CğĭźƌźƷǤ Management Limited dated July 1, 2024. As a result, the financial statements may not be suitable for another purpose. Our opinion is not modified in respect of this matter. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation of the financial statement in accordance with the provisions of the management agreement between the City and Global Spectrum Facility Management Limited dated July 1, 2024, 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 assessinŭ ƷŷĻ /ĻƓƷƩĻ͸ƭ ğĬźƌźƷǤ Ʒƚ 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 Centre or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeiƓŭ ƷŷĻ /ĻƓƷƩĻ͸ƭ ŅźƓğƓĭźğƌ ƩĻƦƚƩƷźƓŭ ƦƩƚĭĻƭƭ͵ !ǒķźƷƚƩ͸ƭ wĻƭƦƚƓƭźĬźƌźƷźĻƭ ŅƚƩ ƷŷĻ !udit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whetŷĻƩ ķǒĻ Ʒƚ ŅƩğǒķ ƚƩ ĻƩƩƚƩͲ ğƓķ Ʒƚ źƭƭǒĻ ğƓ ğǒķźƷƚƩ͸ƭ ƩĻƦƚƩƷ ƷŷğƷ includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian GAAS 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 these financial statements. As part of an audit in accordance with Canadian GAAS, we exercise professional judgment and maintain As part of an audit in accordance with Canadian GAAS, we exercise professional judgment and maintain As part of an audit in accordance with Canadian GAAS, 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 toterial misstatement of the financial statements, whether due toterial misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audifraud or error, design and perform audit procedures responsive to those risks, and obtain audifraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to providence that is sufficient and appropriate to providence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detee a basis for our opinion. The risk of not detee a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higherent resulting from fraud is higherent resulting from fraud is higher than for one resulting fr than for one resulting fr than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, e collusion, forgery, intentional omissions, e collusion, forgery, intentional omissions, misrepresentations, or thmisrepresentations, or thmisrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedur an understanding of internal control relevant to the audit in order to design audit procedur 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 appropriate in the circumstances, but not for the purpose of expressing an opinion on the appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectivĻƓĻƭƭ ƚŅ ƷŷĻ /ĻƓƷƩĻ͸ƭ źƓƷĻƩƓğƌ ĭƚƓƷƩƚĻƓĻƭƭ ƚŅ ƷŷĻ /ĻƓƷƩĻ͸ƭ źƓƷĻƩƓğƌ ĭƚƓƷƩƚĻƓĻƭƭ ƚŅ ƷŷĻ /ĻƓƷƩĻ͸ƭ źƓƷĻƩƓğƌ ĭƚƓƷƩƚl.l.l. Evaluate the appropriateness of accounting policate the appropriateness of accounting policate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.tes and related disclosures made by management.tes and related disclosures made by management. /ƚƓĭƌǒķĻ ƚƓ ƷŷĻ ğƦƦƩƚƦƩźğƷĻƓĻƭƭ ƚŅ ƒğƓğŭĻƒĻƓƷ͸ƭ ǒƭ/ƚƓĭƌǒķĻ ƚƓ ƷŷĻ ğƦƦƩƚƦƩźğƷĻƓĻƭƭ ƚŅ ƒğƓğŭĻƒĻƓƷ͸ƭ ǒƭ/ƚƓĭƌǒķĻ ƚƓ ƷŷĻ ğƦƦƩƚƦƩźğƷĻƓĻƭƭ ƚŅ ƒğƓğŭĻƒĻƓƷ͸ƭ ǒƭe of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events based on the audit evidence obtained, whether a material uncertainty exists related to events based on the audit evidence obtained, whether a material uncertainty exists related to events or condźƷźƚƓƭ ƷŷğƷ ƒğǤ ĭğƭƷ ƭźŭƓźŅźĭğƓƷ ķƚǒĬƷ ƚƓ ƷŷĻ /ĻƓƷƩĻ͸ƭ ğĬźƌźƷǤ Ʒƚ ĭƚƓƷźƓǒĻ ğƭ ğ ŭƚźƓŭ ĭƚƓĭĻƩƓ͵ LŅ ǞĻźƷźƚƓƭ ƷŷğƷ ƒğǤ ĭğƭƷ ƭźŭƓźŅźĭğƓƷ ķƚǒĬƷ ƚƓ ƷŷĻ /ĻƓƷƩĻ͸ƭ ğĬźƌźƷǤ Ʒƚ ĭƚƓƷźƓǒĻ ğƭ ğ ŭƚźƓŭ ĭƚƓĭĻƩƓ͵ LŅ ǞĻźƷźƚƓƭ ƷŷğƷ ƒğǤ ĭğƭƷ ƭźŭƓźŅźĭğƓƷ ķƚǒĬƷ ƚƓ ƷŷĻ /ĻƓƷƩĻ͸ƭ ğĬźƌźƷǤ Ʒƚ ĭƚƓƷźƓǒĻ ğƭ ğ ŭƚźƓŭ ĭƚƓĭĻƩƓ͵ LŅ ǞĻ ĭƚƓĭƌǒķĻ ƷŷğƷ ğ ƒğƷĻƩźğƌ ǒƓĭĻƩƷğźƓƷǤ ĻǣźƭƷƭͲ ǞĻ ğƩĻ ƩĻƨǒźƩĻķ Ʒƚ ķƩğǞ ğƷƷĻƓƷźƚƓ źƓ ƚǒƩ ğǒķźƷƚƩ͸ƭ ƩĻƦƚƩƷĭƚƓĭƌǒķĻ ƷŷğƷ ğ ƒğƷĻƩźğƌ ǒƓĭĻƩƷğźƓƷǤ ĻǣźƭƷƭͲ ǞĻ ğƩĻ ƩĻƨǒźƩĻķ Ʒƚ ķƩğǞ ğƷƷĻƓƷźƚƓ źƓ ƚǒƩ ğǒķźƷƚƩ͸ƭ ƩĻƦƚƩƷĭƚƓĭƌǒķĻ ƷŷğƷ ğ ƒğƷĻƩźğƌ ǒƓĭĻƩƷğźƓƷǤ ĻǣźƭƷƭͲ ǞĻ ğƩĻ ƩĻƨǒźƩĻķ Ʒƚ ķƩğǞ ğƷƷĻƓƷźƚƓ źƓ ƚǒƩ ğǒķźƷƚƩ͸ƭ ƩĻƦƚƩƷ 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͸ƭ report. However, future events or conditions may cause the Centre to cease to continue as a going concern. We 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 \[DATE\] The City of Saint John Trade and Convention Centre Statement of revenue and expenses Year ended December 31, 2024 20242024 2023 BudgetActual Actual Notes $$$ 1 Revenue Room rental 194,257 429,441 207,476 Commissions on food and beverage sales and sundry revenue 281,596 610,956 273,284 475,853 1,040,398 480,760 Direct expenses Wages and benefits 210,035210,035 240,300 99,465 Laundry 19,85619,856 10,059 20,450 Supplies 8,9838,983 8,0238,023 17,784 238,874238,874 258,382258,382 137,699 236,979236,979 782,016782,016 343,061 Overhead expenses Salaries and benefits 172,003172,003 396,002 259,733 Cleaning and maintenance 25,05725,057 19,297 12,260 Advertising and promotion— 13,944 13,944 Miscellaneous expense 49,64149,641 49,056 23,360 Garbage removal 9,077 5,175 10,350 Legal and audit 14,183 77,263 6,638 Equipment rental 3,309 13,535 2,411 Gas— 3,280 3,017 Telecommunication 9,455 10,115 2,609 Water heating chargesWater heating chargesWater heating charges— 11,984 3,091 Postage, printing and stationeryPostage, printing and stationeryPostage, printing and stationery 2,364 6,134 1,852 Licenses— 958 1,220 Entertainment— 139 921 Outside services 14,183 19,771 27,385 Travel and training 13,710 6,793 8,146 Operating Equipment and Uniforms 2,364 23,316 700 315,346 656,763 377,637 Operating surplus (deficit) for the year (78,367) 125,253 (34,576) Expenses not paid directly by the Centre Management fee 227,755 174,695 220,534 HVAC utility/maintenance 137,551 89,866 145,451 Real estate tax 77,143 66,995 65,279 Utilities 32,604 56,380 32,604 Professional services— — 64,661 475,053 387,936 528,529 Total expenses 1,043,865 Total deficit for the year (553,420)(262,683) (563,105) The accompanying notes are an integral part of the statement of revenue and expenses. Page 3 The City of Saint John Trade and Convention Centre Notes to the statement of revenue and expenses December 31, 2024 1.Revenue Under the terms of the management agreement dated June 1, 1984, with amendment dated September 4, 2014, Hilton Canada Co. pays to the Saint John Trade and Convention Centre (ÐCentreÑ) a percentage of gross revenue for food and beverage with cost of sales, including product and labour costs, being the responsibility of Hilton Canada Co. As of July 1, 2024, the management agreement with Global Spectrum Facility Management Limited became effective. The Centre is responsible for all other operating costs. 2.Management agreement Î Saint John Trade and Convention Centren Trade and Convention Centren Trade and Convention Centre This financial statement has been prepared in accordance with the provisions of theThis financial statement has been prepared in accordance with the provisions of theThis financial statement has been prepared in accordance with the provisions of the management agreement between the City of Saint John (the ÐCityÑ) and Global Spectrummanagement agreement between the City of Saint John (the ÐCityÑ) and Global Spectrummanagement agreement between the City of Saint John (the ÐCityÑ) and Global Spectrum Facility Management Limited. The Centre is owned by the City and managed by Global Spectrum Facility Management LimitedThe Centre is owned by the City and managed by Global Spectrum Facility Management LimitedThe Centre is owned by the City and managed by Global Spectrum Facility Management Limited under an amended management agreement dated Juunder an amended management agreement dated Juunder an amended management agreement dated July 1, 2024. According to the terms of thisly 1, 2024. According to the terms of thisly 1, 2024. According to the terms of this agreement, the City is responsible for the operating loss of the Centre. In addition to theagreement, the City is responsible for the operating loss of the Centre. In addition to theagreement, the City is responsible for the operating loss of the Centre. In addition to the operating loss under this agreement, the City incurs common area costs and management feesoperating loss under this agreement, the City incurs common area costs and management feesoperating loss under this agreement, the City incurs common area costs and management fees which are reflected in the general operating fund of the CityÓs consolidated financial statements.which are reflected in the general operating fund of the CityÓs consolidated financial statements.which are reflected in the general operating fund of the CityÓs consolidated financial statements. With the establishment of the Fundy Regional Service Commission, operating deficits,With the establishment of the Fundy Regional Service Commission, operating deficits,With the establishment of the Fundy Regional Service Commission, operating deficits, management fees and property taxes included in common area costs are shared with themanagement fees and property taxes included in common area costs are shared with themanagement fees and property taxes included in common area costs are shared with the municipalities making up the Fundy Regional Service Commission. These costs are allocated inmunicipalities making up the Fundy Regional Service Commission. These costs are allocated inmunicipalities making up the Fundy Regional Service Commission. These costs are allocated in proportion to the tax bases of the municipalities.proportion to the tax bases of the municipalities.proportion to the tax bases of the municipalities. 3.Recording of assets and liabilitiRecording of assets and liabilitiRecording of assets and liabilitieseses The CityÓs investment in the structure and reThe CityÓs investment in the structure and reThe CityÓs investment in the structure and related equipment, furnishings and fixtures is reported on the Capital and Loan Fund balance sheet of the City.reported on the Capital and Loan Fund balance sheet of the City.reported on the Capital and Loan Fund balance sheet of the City. 4.Fundy Regional Service CommissionFundy Regional Service CommissionFundy Regional Service Commission Under the Fundy Regional Service Commission regional facilities committee by-law, councils ofUnder the Fundy Regional Service Commission regional facilities committee by-law, councils ofUnder the Fundy Regional Service Commission regional facilities committee by-law, councils of the participating communities of the Fundy Regional Service Commission are required to pay contributions towards the operation of regional facilities, which include the Centre. The amount of contribution is calculated on the net operating cost for each facility in proportion to the tax base of the contributing municipality. 5.Budget figures The 2024 budget figures that are presented on the Statement of revenue and expenses for comparison with the actual figures were provided by the CentreÓs management and have not been audited. Page 4 The City of Saint John Report to the Finance Committee on the 2024 audit FOR THE PERIOD ENDED DECEMBER 31, 2024 MisstatementsAppendices Executive SummarySignificant Risks To the Finance Committee of the City of Saint John (the “Finance Committee”) Jeremy Mallis Director Tel: +1 (506)650 5618 Email: jmallais.deloitte.ca Dear Finance Committee Members: We are pleased to provide you with the results of the audit of the City of Saint John (“the City”) for the year ended DecembeWe are pleased to provide you with the results of the audit of the City of Saint John (“the City”) for the year ended December 31, 2024. Enclosed are those results and insights from our audit that we believe would be of greatest interest to the Finance Committee and have summarized other required communications.we believe would be of greatest interest to the Finance Committee and have summarized other required communications. As agreed in our annual engagement letter dated April 2, 2025, we have performed an audit of the financial statements of the As agreed in our annual engagement letter dated April 2, 2025, we have performed an audit of the financial statements of the City as at and for the year ended December 31, 2024, in accordance with Canadian generally accepted auditing standards (“Canadian GAAS”) and expect to issue our audit report once all work is fwith Canadian generally accepted auditing standards (“Canadian GAAS”) and expect to issue our audit report once all work is finalized and the financial statements are approved. This report has been provided to the Finance Committee on a confidential basis. It is intended solely for the use of the FinaThis report has been provided to the Finance Committee on a confidential basis. It is intended solely for the use of the FinanceCommittee, management and others within the City to assist you in discharging your responsibilities with respect to the consolidated financial statements for the year ended December 31, 2024 discharging your responsibilities with respect to the consolidated financial statements for the year ended December 31, 2024 (the “Financial Statements”) and is not intended for any other purpose. Yours truly, 2 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. Executive Summary Significant RisksMisstatements Appendices Executive Summary Audit plan Changes from audit plan: Insights Materiality Misstatements No changes to materiality from planning •Fixed assets management – consider communications industry best practices GROUP GROUP •Consolidation – evaluate opportunities to Significant risks 6.76.7 automate the process MATERIALITYMATERIALITY No changes to significant risks from •Asset Retirement Obligations (ARO) – NET LOSS FROM NET LOSS FROM planning communications; continuous audit check to ensure UNADJUSTED UNADJUSTED 00 Continued from prior year completeness of data MISSTATEMENTSMISSTATEMENTS •Deloitte Extractor Tool – consider utilizing Key Audit Matters tool to streamline date extraction and No changes to key audit matters analysis Significant risksSignificant risks from planning communications Other matters 1.Management override of controls1.Management override of controls 2.Revenue recognition •Litigation – reviewed and collaborated with Outstanding items of importance: management regarding the appropriate accounting treatment for the pending legal •Completion of our subsequent events procedures settlement. The estimated range of the legal Completed, •Final audit partner review of select working papers liability and related accrual were no issues noted. Completed, significant reconsidered and adjusted appropriately to •Receipt of signed management’s representation letter findings identified. Completed, reflect updated facts and circumstances. findings identified. •Completion of Concurring Review 3 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. Appendices Misstatements Executive Summary Significant Risks Executive Summary (cont’d) Final scoping The audit of the City is a group audit, in which portions of the audit, were conducted by another auditor. The group materialitywas determined to be $6,700,000. We have determined that it is appropriate for us to serve as the City’s principal auditor and, as such, for us to report on the City’s financial statements. The City of Saint JohnThe City of Saint John The City of Power Saint John Lord Saint John Transit Saint John Free Harbour Station Saint John Trade and Saint John Trade and Saint John Saint John Commission of Aquatic Centre Beaverbrook Commission Public Library Commission Convention CentreConvention Centre Industrial Parks General Fund & Saint John Commission Rink Utility Fund Group audit coverage over select consolidated balances as at December 31, 2024overage over select consolidated balances as at December 31, 2024 Legend Revenue ($26M) 92%92%8% Full-scope audits Expenses ($) 89%11% Limited-scope audit procedures Components subject to analytical TotalAssets (1,312M) 75%19%6% procedures for the group audit Component subject to standalone audit by Total Liabilities ($M) 84%7%9% another audit firm 0%10%20%30%40%50%60%70%80%90%100% 4 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. Executive SummarySignificant RisksMisstatementsAppendices SIGNIFICANT RISKS 5 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. Executive Summary Significant Risks Misstatements Appendices Significant Risk Management Override Of Controls Journal Entry Testing Results RISK LEVEL Significant 1,146 entries Risk: Presumed risk of management override of controls Assessed as appropriate based on business knowledge 1,168 entries1,168 entries Our response: (2023 – 1,675 entries) •We tested journal entries that exhibited characteristics of audit interest, identified using electronic data interrogation and manual techniques Flagged through Spotlight Flagged through Spotlight extract for displaying extract for displaying supported by our audit platform. characteristics of further characteristics of further •We discussed fraud with management. audit interest. •We asked the Finance Committee for their views about the risk of fraud,We asked the Finance Committee for their views about the risk of fraud, (2023 – 1,721 entries) whether they know of any actual or suspected fraud affecting the City and theirether they know of any actual or suspected fraud affecting the City and their role in the oversight of management’s antifraud programs. 22 entries •We determined whether the judgements and decisions related to managementWe determined whether the judgements and decisions related to management estimates indicate a possible bias, which included performing retrospectivetimates indicate a possible bias, which included performing retrospective analysis of significant accounting estimates. Selected for further investigation (2023 – 46 entries) •Our interrogation functionality identified entries which exhibited characteristics of audit interest which we analyzed and investigated further where necessary. • •We did not identify any indication of fraud nor management bias through the • performance of our audit procedures. •Entries containing round numbers •Simple journals to unrelated accounts Changes to audit plan: None. •Largest journal lines •Large debit and credit entries to income around year-end 6 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. Executive Summary Significant Risks Misstatements Appendices Significant Risk (cont’d) Revenue RISK LEVEL HigherLower SignificantNORPOMM RISK LEVEL Significant Risks: •We evaluated the design and implementation of the internal controls that Presumed risk of fraud relating to revenue recognition of property taxes, address this risk. We did not rely on controls. unconditional grants, government transfers, and other revenue •We confirmed balances with third parties, when possible, to ensure that the Our response: revenue recorded was appropriate. When not possible, we detail tested the revenue streams and ensured that the proper revenue recognition criteria were Under CanadianGAAS,wearerequired toevaluatetheriskoffraud in revenueevenue met and that the transactions were recorded in the proper period, valid recognition. Wehaveevaluated therevenuetransactions and concluded that that transaction, and were recorded at the correct amounts. thereisarisk thatrevenue may havebeen recorded in theincorrectperiod,period,anand d thattheoccurrence and accuracyof thesetransactions may nothavebeen been •We concluded that the internal controls were designed and implemented appropriatelyrecorded. appropriately. • •We obtained sufficient audit evidence to conclude that there were no material misstatements. • • 7 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. MisstatementsAppendices Executive SummarySignificant Risks MISSTATEMENTS 8 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. Executive SummarySignificant Risks Misstatements Appendices Summary of uncorrected misstatements and disclosure misstatements We requested management correct all misstatements and disclosure misstatements identified. There were no uncorrected misstatements or disclosure misstatements identified. As a result, no adjustments were required to the current or prior year financial statements, based on both quantitative and qualitative considerations. Disclosure deficiencies Aggregate Adjusted ending Adjusted ending As presentedunadjusted balancesbalances misstatements •No significant disclosure deficiencies identified. •We provided disclosure recommendations to Finance ($ millions) throughout the audit process, of which Finance was receptive to adjust disclosure for. Assets$1,312M$-$1,312M$1,312M Liabilities$$-$$ Equity$1,01M$-$1,01$1,01M Surplus$6M$-$6M 9 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. Executive SummarySignificant RisksMisstatements Appendices APPENDICES 10 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. Appendix A – Required communications with Those Charged with Governance Canadian GAAS standards require that we communicate to Those Charged with Governance (TCWG) on the following matters: Required communication Reference/Comments No significant changes to the Any significant changes to the planned audit strategy / identified significant risks, and the reasons for suchchanges. planned audit strategy We have not been made aware of Fraud or possible fraud identified through the auditprocess,unless prohibited by law or regulation. any suspected, or alleged fraud Uncorrected and corrected misstatements, including disclosure misstatements.None to report No significant deficiencies in All significant deficiencies in internal control identified during the audit. internal control identified Material misstatement that affects the prior period financial statements on which a predecessor auditor had previously reportMaterial misstatement that affects the prior period financial statements on which a predecessor auditor had previously reported without modification.None to report A draft copy of the auditor’s report we expect to issue including circumstances that affect the form and content of the auditA draft copy of the auditor’s report we expect to issue including circumstances that affect the form and content of the auditor’s report, if any, including: •Expected modifications to our opinion(s), including the circumstances that led to the expected modification and the wording oExpected modifications to our opinion(s), including the circumstances that led to the expected modification and the wording of the modification. •Inclusion of an Emphasis of Matter/Other Matter paragraph, and the related wordingthe related wording Refer to draft financial statements •A material uncertainty related to going concern is reported •An uncorrected material misstatement of the other information is reportedAn uncorrected material misstatement of the other information is reported Significant qualitative aspects of the entity's accounting practices, including accounting policies, accounting estimates andSignificant qualitative aspects of the entity's accounting practices, including accounting policies, accounting estimates andfinancial statement disclosures.We have not identified significant Our views of any significant accounting practices that are not the most appropriate to the particular circumstances of the enOur views of any significant accounting practices that are not the most appropriate to the particular circumstances of the entity (including any bias in accounting practices that are management’s judgments related to any of these matters).applied inappropriately 11 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. Appendix A – Required communications with Those Charged with Governance (cont’d) Required communication Reference/Comments Management representation letter Significant matters arising from the audit that were discussedwith management and material written communications between management and us, including management representation letters. Management representation letter All relationships between the entity and us that, in our professional judgment, may reasonably be thought to bear onour independence and related safeguards that have been applied to eliminate identified threats to independence or reduce them to an acceptable level. A statement that, in our judgment, the engagement team and others in our firm and, when applicable, network firms have compliA statement that, in our judgment, the engagement team and others in our firm and, when applicable, network firms have complied with relevant ethical requirements regarding independence. Any breaches to our independence, including the action we have taken / propose to take. We have not identified any related party transactions Our evaluation of the company’s identification of, accounting for, and disclosure of its relationships with related parties. Our evaluation of the company’s identification of, accounting for, and disclosure of its relationships with related parties. OurOurcommunication should also communication should also that were not in the normal course of operations and include other significant matters arising from the audit regarding the company's relationships and transactions with related include other significant matters arising from the audit regarding the company's relationships and transactions with related parparties including, but not limited to:ties including, but not limited to: that involved significant judgments by management concerning measurement or disclosure a.The identification of related parties or relationships or transactions with related parties that were previously undisclosed The identification of related parties or relationships or transactions with related parties that were previously undisclosed to to the auditor; b.The identification of significant related party transactions that have not been authorized or approved in accordance with theThe identification of significant related party transactions that have not been authorized or approved in accordance with thecompany's established policies or procedures; c.The identification of significant related party transactions for which exceptions to the company's established policies or prThe identification of significant related party transactions for which exceptions to the company's established policies or procedures were granted; d.The inclusion of a statement in the financial statements that a transaction with a related party was conducted on terms equivThe inclusion of a statement in the financial statements that a transaction with a related party was conducted on terms equivalent to those prevailing in an arm's-length transaction and the evidence obtained by the auditor to support or contradict such an assertion; andlength transaction and the evidence obtained by the auditor to support or contradict such an assertion; and e.The identification of significant related party transactions that appear to the auditor to lack a business purpose.The identification of significant related party transactions that appear to the auditor to lack a business purpose. Engagement Letter Additional Group Audit Matters: a.An overview of the type of work to be performed on the financial information of the componentsAn overview of the type of work to be performed on the financial information of the components b.An overview of the nature of the group engagement team's planned involvement in the work to be performed by the component audAn overview of the nature of the group engagement team's planned involvement in the work to be performed by the component auditors on the financial information of significant components 12 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. Appendix B - PSAS standards effective in 2024 and beyond StandardDescriptionApplicationResources Section PS 1000 - •This Section describes the concepts underlyingEffective January 1, 2005. The amendments are Section PS 1000 - Financial statement the development and use of accountingeffective for fiscal years beginning on or after April Financial statement concepts principles in government financial statements.1, 2023, with earlier application permitted. 1, 2023, with earlier application permitted. concepts Such financial statements are designed to meetRetroactive or prospective application is allowed. Retroactive or prospective application is allowed. the common information needs of externalThe Conceptual Framework applies to fiscal years The Conceptual Framework applies to fiscal years users of financial information about abeginning on or after April 1, 2026. Earlier beginning on or after April 1, 2026. Earlier government.adoption is permitted.adoption is permitted. Section PS 1100 - •This Section identifies and describes objectivesThis Section applies to federal, provincial and This Section applies to federal, provincial and Section PS 1100 - Financial statement of government financial statements that areterritorial governments for fiscal years beginning territorial governments for fiscal years beginning Financial statement objectives generally acceptable to the users andon or after April 1, 2005. Earlier adoption is on or after April 1, 2005. Earlier adoption is objectives preparers of the statements.encouraged. The Conceptual Framework applies encouraged. The Conceptual Framework applies to fiscal years beginning on or after April 1, 2026. to fiscal years beginning on or after April 1, 2026. Earlier adoption is permitted.Earlier adoption is permitted. Section PS 1202 - •This Section applies for fiscal years beginningThis Section applies for fiscal years beginningThis Section applies for fiscal years beginning on This Section applies for fiscal years beginning on Section PS 1202 - Financial Statement on or after April 1, 2026. Earlier adoption ison or after April 1, 2026. Earlier adoption isor after April 1, 2026. Earlier adoption is permitted or after April 1, 2026. Earlier adoption is permitted Financial Statement Presentation permitted only if the Conceptual Framework ispermitted only if the Conceptual Framework isonly if the Conceptual Framework is also adopted only if the Conceptual Framework is also adopted Presentation also adopted at the same time. Prior periodalso adopted at the same time. Prior periodat the same time. Prior period amounts would amounts would need to be restated to conformamounts would need to be restated to conformneed to be restated to conform to the to the presentation requirements forpresentation requirements for comparative comparative financial information in thisfinancial information in this Section. Section. The Conceptual •The PSAB’s Conceptual Framework for FinancialThe Conceptual Framework applies to fiscal years The Conceptual Framework for Reporting in the Public Sector replaces thebeginning on or after April 1, 2026. Earlier Framework for Financial Financial Reporting conceptual aspects of Section PS 1000,adoption is permitted. This Conceptual Reporting in the Public in the Public Sector Financial Statement Concepts, and Section PSFramework is to be applied prospectively.Sector 1100, Financial Statement Objectives 13 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. Appendix C - Technology in the audit process Deloitte is continuing to lead in artificial intelligence innovation, and we have already made significant progress in transforming our service delivery with Deloitte Omnia. The Gen AI breakthrough creates opportunities for new use cases and greater efficiencies across the audit. The purpose of these initiatives is not for AI to replace or serve as a substitute for auditor judgment or professional skepticism, but rather to enhance audit methodologies and allow the engagement more time to critically evaluate risks and potential issues and exercise their professional judgment, leading to improved service levels to your business. Future Opportunities: Today Collaborative AIllaborative AI Our Investment in Audit •GenAI auditing chatbotGenAI auditing chatbotGenAI auditing chatbot Transformation Provides valuable insights •Document creatorDocument creatorDocument creator and accounting research to ••Document review assistantDocument review assistant Today DATA ANALYTICS practice support the engagement ••Financial statement assistantFinancial statement assistant Deloitte Omnia built to support our audit Summarization of Board teams •Cloud based EEnnhanced auditor analyticshanced auditor analytics Committee Minutes, creation collaboration ••Preliminary & concluding analyticsPreliminary & concluding analytics In development – longer term of control process-flow •Integrated project ••Integrated journal entry analysisIntegrated journal entry analysis documents 500+ PROFESSIONALS – management dedicated to supporting and •Embedded quality Recognize auditable numbers continuously evolving our controls in draft financial statements, digital audit platform •Digitized workflows automatically recalculate them, and suggest internal cross- references within the ENABLED BYGenAI – document Omnia was built with an eye toward was built with an eye toward was built with an eye toward Equipping our auditors with AI Integrated AI the future and harnesses AI to the future and harnesses AI to assistants to transform the way •Risk scanning Evaluate external information deliver efficient, riskdeliver efficient, risk--focused audits. focused audits. we brainstorm, ideate and •Guided analytic workflows sources for risk events Accordingly, we are prepared to Accordingly, we are prepared to research •Evidence matching further enhance our workflows with further enhance our workflows with •Guided data transformations the emergence of GenAI.the emergence of GenAI. Extract relevant information from audit evidence, such as invoices, and automatically compare it to the general ledger Today In development – longer term In development – shorter term *Deloitte will continue evaluate the impact of any AI implementation within the City’s business process, as well as management’sassessment and response to AI related risks (including related internal controls), and we will be ready to consider any relevant implications to the financial reporting processes. 14 © 2024. For information, contact Deloitte Touche Tohmatsu Limited. Appendix D - Thought Leadership Living in "interesting" times: Audit Committee Brief, a The 2024 board agenda periodic publication that Over the course of the next provides Audit year, board members could Committee members with find themselves living in recommendations, overviews of interesting times. corporate governance resources, regulatory and legislative environment outlooks and technical updates Evolving lines of responsibility between Evolving lines of responsibility between Deloitte center for Board Effectiveness: the board and management - Board - Board It helps directors fulfill their oversight Practices Quarterly, quarterly series of quarterly series of responsibility to the organization they reports, done in collaboration with the serve throughout their board service, Society for Corporate Governance, through a portfolio of high-quality, providing pulse survey benchmarks on innovative experiences. relevant topics for boards. 15 © 2024. 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To learn more about how Deloitte’s approximately 330,000 professionals, over 11,000 of whom are part of the Canadian firm, please connect with us onLinkedIn,Twitter,Instagram, orFacebook. © Deloitte LLP and affiliatedentities. /haahb/hb/L\[w9thw M&CNo.2025-220 ReportDateSeptember 4, 2025 MeetingDateSeptember 8, 2025 ServiceAreaStrategicServices HerWorshipMayorDonnaNoadeReardonandMembersofCommonCouncil SUBJECT:/ƚƒƒƚƓ /ƚǒƓĭźƌ LƓƦǒƷ źƓƷƚ ЋЉЋЏDĻƓĻƩğƌ hƦĻƩğƷźƓŭ .ǒķŭĻƷ AUTHORIZATION Primary AuthorCommissioner/Dept.HeadChiefAdministrativeOfficer ChairGarySullivanKevinFudgeJ.Brent McGovern RECOMMENDATION ItisrecommendedCommonCouncilreceiveandfilethisreport. EXECUTIVESUMMARY As part of the 2026General Operating Budget process, the Finance Committee is seeking the feedback of Common Council prior to bringing back a budget recommendation to Common Council in November. PREVIOUSRESOLUTION NotApplicable REPORT Aspartofthe2026GeneralOperatingBudgetprocess,theFinance Committee would like to seek the feedback of Common Council on preferred areasofbudget focuspriortobringingbackarecommendationinNovember.An agenda item will nd be added to the September 22,2025meeting of Common Council, where the Chair of the Finance Committee will seek the input of each Councillor. TheFinanceChairwillrequestthefeedbackprovidedbealignedwith -year Long-Term the Central Peninsula Neighborhood Plan. Forconvenience,staffwillsendanemailtoCouncilbySeptember10th,2025, plans and documents so Council canproperly prepare. -2 - STRATEGIC ALIGNMENT The report aligns with strategic priority to Perform. SERVICE AND FINANCIAL OUTCOMES nd The input received from Common Council on September 22 will be used by the Finance Committee to make 2026 General Operating Budget recommendations. INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS Input from the Chief Administrative Officer and Finance Committee Chair was received. ATTACHMENTS N/A M&C No.2025-207 Report DateAugust 19, 2025 Meeting Date September 08, 2025 Service Area General Counsel SUBJECT: CoW open_Report_Kelly_ Acquisition_of_Parcel_at_381_Greenhead_Rd_September_8_2025_Public- Facing.docx EXECUTIVE SUMMARY OF COMMITTEE OF THE WHOLE REPORT FOR OPEN SESSION OF COUNCIL The City of Saint John seeks approval from Common Council to acquire a small portion of a parcel of land located at 381 Greenhead Road for its infrastructure. The owner of the lands has agreed to convey the said portion of lands. COUNCIL RESOLUTION 1.That the City purchase an approximately 98.4 square meter portion of PID 00406678, from Jill Elizabeth Kelly on the following terms and conditions: a. The City shall pay a purchase price of $2,000.00, plus HST (if applicable); b.The City shall be responsible for all costs associated with the preparation and filing of a subdivision plan and any other documents necessary to effect the transaction; and c.The City shall pay up to $650.00 plus HST on account of the Vendor’s legal fees associated with the land transaction. 2. That the Mayor and City Clerk be authorized to execute the documents necessary to effect the above-noted transaction.