essex-windsor solid waste authority regular board meeting ......may 05, 2020 · between the essex...

Essex-Windsor Solid Waste Authority Regular Board Meeting

Agenda

Meeting Date: Tuesday, May 5, 2020

Time: Regular Session - 4:00 PM

Location and Meeting Meeting to take place via teleconference (no video) Instructions: Board Members and Staff will receive e-mail notification which will include telephone dialing instructions. Anyone from the public or media wishing to be able to listen in to the meeting is required to send an e-mail request to the Authority’s General Manager Eli Maodus at [email protected] by noon of the meeting date. Telephone dialing instructions will be provided. The public and media will be able to listen to the meeting but will not be allowed to participate in the discussions. Media will not be able to ask questions at the conclusion of the meeting. Any media inquiries can be made by contacting Board Members or Authority Administration the day following the meeting.

LIST OF BUSINESS PAGE NUMBERS

1. Call to Order

2. Roll Call of Board Members Present

Marc Bondy

Fabio Costante

Aldo DiCarlo

Gary Kaschak

Hilda MacDonald

Kieran McKenzie

Gary McNamara

Jim Morrison

Ed Sleiman

mailto:[email protected]

Regular Board Meeting Agenda of 3 May 5, 2020

3. Amendment to Order and Proceedings Policy EW-001 re: Electronic Meetings during a Declaration of Emergency 1-2

4. Declaration of Pecuniary Interest

5. Approval of the Minutes

February 4, 2020 Regular Meeting Minutes 3-13

6. Business Arising from the Minutes

7. Correspondence

8. Delegations

9. Waste Disposal

Impact of COVID-19 on EWSWA Operations 14-16

Utility Tractor Tender Award 17-18

Extension of Contract with 1869096 Ontario Ltd. (doing business as Canadian Transfer) re: Specialized Equipment Operators at the Regional Landfill and Transfer Station #2 19-21

10. Waste Diversion

Plastic Bags and Blue Box Collection Update 22-27

Update on EWSWA Outreach Activities 28-33

Organics Grind and Haul month-to-month extension with Windsor Disposal Services post May 31, 2020 until a tender issue later this year 34-35

2019 Waste Diversion Report 36-37

Board resolution for AMO re: Date Preference for Blue Box Transition 38-41

11. Finance and Administration

2019 Audited Financial Statements 42-64

January – March 2020 Financial Report 65-67

KPMG Appointment as Auditor 68-69

Legal Invoice(s) 70

Regular Board Meeting Agenda of 3 May 5, 2020

12. Other Items

13. By-Laws

By-Law 4-2020 Being a By-Law to Authorize the Amendment to Order and Proceedings Policy EW-001 re: Electronic Meetings during a Declaration of Emergency 71

By-Law 5-2020 Being a By-Law to Authorize the Execution of an Agreement Between the Essex-Windsor Solid Waste Authority and E.R. Vollans for the Supply of a Four Wheel Drive Utility Tractor to be used at the Essex-Windsor Regional Landfill, closed Landfill No. 2 and closed Landfill No. 3 72

By-Law 6-2020 Being a By-Law to Authorize the Extension of an Agreement Between the Essex-Windsor Solid Waste Authority and 1869096 Ontario Limited, Operating as Canadian Transfer for the Supply of Specialized Equipment Operators at Transfer Station #2 and the Essex-Windsor Regional Landfill 73

By-Law 7-2020 Being a By-Law to Authorize the Extension of an Agreement Between the Essex-Windsor Solid Waste Authority and Windsor Disposal Services Ltd. for Processing/Grinding and Hauling of Organic Waste 74

By-Law 8-2020 Being a By-Law to Appoint KPMG LLP Chartered Accountants as the Authority’s Auditor for the Five Year Period 2020-2024 75

By-Law 9-2020 Being a By-Law to Endorse Resolution to AMO re: Blue Box Transition Date to Producers 76-77

By-Law #10-2020 Being a By-Law to Confirm the Proceedings of the Meeting of the Board of the Essex-Windsor Solid Waste Authority 78

14. Future Meeting Dates

Tuesday, June 2, 2020 Tuesday, July 7, 2020 Wednesday, August 12, 2020 Tuesday, September 1, 2020 Tuesday, October 6, 2020 Tuesday, November 3, 2020 Tuesday, December 1, 2020

15. Adjournment

Essex-Windsor Solid Waste Authority Administrative Report

April 20, 2020

To: The Chair and Board of the Essex-Windsor Solid Waste Authority From: Ilija Maodus, General Manager

Meeting Date: Tuesday, May 05, 2020

Subject: Amendment to Order and Proceedings Policy EW-001 re: Electronic Meetings during a Declaration of Emergency

Purpose The purpose of this report is to recommend that EWSWA Orders and Proceedings Policy EW-001 be amended to allow for electronic Board meetings during a Declaration of Emergency.

Background On March 17, 2020, a Declaration of Emergency was made by the Province of Ontario pursuant to section 7.0.1 of the Emergency Management and Civil Protection Act related to COVID-19.

On March 19, 2020, the Municipal Act, 2001 was amended to allow for electronic participation in meetings by a member of a council, of a local board or of a committee of either of them when an emergency has been declared to exist in all or part of the municipality.

On March 20, 2020 the City of Windsor made a Declaration of Emergency.

On March 22, 2020 the County of Essex made a Declaration of Emergency.

Discussion Section 2.1 of EWSWA Policy EW-001 currently states:

“Regular meetings of the Authority shall be held in the Essex County Civic and Education Centre, 360 Fairview Avenue West, Essex, Ontario, unless otherwise decided by resolution of the Authority.”

Section 2.4 states:

“Except as provided for in Section 4, all meetings of the Authority shall be open to the public.”

Section 4 pertains to In-Camera proceedings.

Page 1 of 78

Section 8.7 of EWSWA Policy EW-001 addresses the process pertaining to a Delegation wishing to appear and speak to the Board.

Policy Amendment Recommendations

THAT the following sentences be added to Section 2.1 as follows:

In the event that the City of Windsor or the County of Essex or the Province of Ontario make a Declaration of Emergency, the EWSWA Board may choose to conduct a meeting of the Board, or any of its committees, via video-conference or tele-conference. If possible, the Board Chair, General Manager and Executive Secretary shall be physically present at the same location in order to conduct the meeting and to administer the video-conference or tele-conference.

THAT a sentence be added to Section 2.4 as follows:

In the event that a Board meeting is conducted via video-conference or tele-conference due to a Declaration of Emergency, instructions will be posted on the Authority’s website and on the agenda cover page so as to advise the public and the media as to how they may view and/or listen to the meeting via a video-conference link and/or tele-conference.

THAT a sentence be added to Section 8.7 as follows:

Delegates shall not be permitted to participate in the event that a Board meeting is conducted via video-conference or tele-conference. Under this circumstance, a delegate can choose to present a written submission in advance of the meeting for the Board to consider.

Recommendations THAT the Board approve the recommendations as listed in the above section.

Submitted By

Ilija Maodus, General Manager

Page 2 of 78

Meeting Date: February 4, 2020

Time: 4:00 PM

Location: Essex County Civic & Education Centre – Room C 360 Fairview Avenue West, Essex Ontario

Attendance

Board Members: Fabio Costante City of Windsor Gary Kaschak - Chair City of Windsor Kieran McKenzie City of Windsor Jim Morrison City of Windsor Ed Sleiman City of Windsor Aldo DiCarlo – Vice Chair County of Essex Hilda MacDonald County of Essex Gary McNamara County of Essex (Ex-Officio)

EWSWA Staff: Eli Maodus General Manager Michelle Bishop Manager of Finance & Administration Tom Marentette Manager of Waste Disposal Cathy Copot-Nepszy Manager of Waste Diversion Teresa Policella Executive Secretary

City of Windsor Staff: Anne Marie Albidone Manager of Environmental Services Tony Ardovini Deputy Treasurer Financial Planning Dwayne Dawson Executive Director of Operations

County of Essex Staff: Mary Birch Director of Council & Community Services/Clark

Sandra Zwiers Director of Financial Services/Treasurer Absent: Drew Dilkens City of Windsor (Ex-Officio)

Marc Bondy County of Essex Natasha Couvillion Manager of Performance Measurement

& Financial Administration Cindy Becker Financial Planning Administrator

1. Call to Order

As the Board’s Chair and Vice Chair have yet to be elected for 2020, the General Manager called the meeting to order at 4:02 pm.

Page 3 of 78

2. Welcome to Board Member/Windsor Councillor Mr. Fabio Costante

The General Manager introduced City of Windsor Councillor Fabio Costante. Mr.Costante will sit on the Board for 2020 and again in 2022. Deputy Mayor Leo Melochewill return to the Board in 2021.

The Board was advised that on January 29, 2020 that the General Manager and theManager of Finance and Administration had an orientation meeting with Mr. Costante.The General Manager introduced the Manager of Waste Diversion and the Manager ofWaste Disposal to Mr. Costante.

3. Election of Chair and Vice Chair for 2020

The General Manager noted that for 2020 the Chair will be elected from the City ofWindsor representatives and the Vice Chair will be elected from among County ofEssex representatives. He called for nominations for Board Chair from among the Cityof Windsor representatives.

Mr. Sleiman nominated Mr. Kaschak for Board Chair.

The General Manager called 2 additional times for nominations for the position of BoardChair. None were noted. He then asked Mr. Kaschak if he would stand for the BoardChair position.

Mr. Kaschak accepted the nomination as Board Chair.

Moved by Ed SleimanSeconded by Jim MorrisonTHAT Gary Kaschak, City of Windsor Councillor, is named as Board Chair for theperiod ending December 31, 2020.

1-2020Carried Unanimously

Mr. Kaschak assumed the Chair position and continued the election process.

The Chair called for nominations for a Board Vice Chair from among the County representatives.

Mr. McNamara nominated Aldo DiCarlo for Board Vice Chair.

The Chair called 2 additional times for nominations for the position of Board Vice Chair. None were noted. The Chair then asked Mr. DiCarlo whether he would stand for the Board Vice Chair position.

Mr. DiCarlo accepted the nomination as Board Vice Chair.

Moved by Gary McNamara Seconded by Hilda MacDonald

Page 4 of 78

THAT Aldo DiCarlo, Mayor of Amherstburg is named as Board Vice Chair for the period ending on December 31, 2020.


4. Closed Meeting

Moved by Aldo DiCarloSeconded by Ed SleimanTHAT the Board move into a closed meeting pursuant to Section 239 (2) of theMunicipal Act, 2011, as amended for the following reason(s):

(f) advice that is subject to solicitor-client privilege, including communicationsnecessary for that purpose


5. Declaration of Pecuniary Interest

The Chair called for any declarations of pecuniary interest and none were noted. Hefurther expressed that should a conflict of a pecuniary nature or other arise at any timeduring the course of the meeting that it would be noted at that time.

6. Approval of the Minutes

A. December 3, 2019 Regular Meeting Minutes

Moved by Kieran McKenzie Seconded by Aldo DiCarlo THAT the minutes from the Essex-Windsor Solid Waste Authority Regular Meeting, dated December 3, 2019, be approved and adopted.


7. Business Arising from the Minutes

No other items were raised for discussion.

8. Correspondence

There were no correspondence items for consideration.

9. Delegations

There were no delegations present.

Page 5 of 78

10. Waste Disposal

A. Tender Results for Front End Wheel Loader for Transfer Station #2

The Manager of Waste Disposal referred to page 10 of the agenda package. The report is to recommend the award of tender for one Caterpillar 938M Front-End Loader and a 5-year or 10,000-hour service contract to Toromont Cat.

The Manager of Waste Disposal explained that the Loader is to be used at the Transfer Station in Kingsville to load waste trailers for transport to the Regional Landfill. The new Loader will replace an existing 7-year old Caterpillar 930K Loader. The existing Loader will be re-allocated and placed into service at the Regional Landfill and will replace a 2007 Caterpillar 938G Front End Wheel Loader which has reached the end of its useful life. The front-end loaders at the Regional Landfill are primarily used in the production of compost from the yard waste collection program.

The tender was issued on December 27, 2019. The tender was emailed to 6 different equipment suppliers, posted on Biddingo, MERX and EWSWA websites and advertised in the Windsor Star and County newspapers. The tender closed on January 23, 2020 and bid packages were received from Toromont Cat and Brandt Tractor Inc. A public tender opening took place at 1:05 pm on Thursday, January 23, 2020. The bid packages were reviewed for compliance with no issues.

The Manager of Waste Disposal stated that Toromont submitted the lowest overall bid which includes a maintenance contract. He also stated that although Brandt was lower on their maintenance contract, their overall bid was still higher than Toromont.

The Manager of Waste Disposal stated that the delivery date of May 29, 2020 committed by Toromont meets the Authority’s needs.

The Manager of Waste Disposal referred to the table on page 11 of the agenda package which outlines the tender prices received by Toromont and Brandt.

The Manager of Waste Disposal stated that the loader will be used for 7 years. After the five-year maintenance contract, the cost of the maintenance for the remaining 2 years will be on a time and materials basis and will be included in annual budgets at the time.

The Manager of Waste Disposal stated that the purchase of the new loader will be funded by at least $40,500 from the sale of the 2007 loader with the balance being funded by Equipment Replacement Reserve. He also stated that there will be no negative impact on the 2020 budget.

The Manager of Waste Disposal asked if there were any questions.

Mr. Morrison asked if the loader is expected to last 7 years. The Manager of Waste Disposal stated that the current loader is 13 years old. It has been used at Transfer Station #2 for 7 years and the other 6 years at the Regional Landfill. Mr. Morrison

Page 6 of 78

asked if either one of the suppliers would be interested in a 10-year maintenance contract. The Manager of Waste Disposal stated that the suppliers do not offer that term.

Mrs. MacDonald asked how much is put away in the Equipment Replacement Reserve. The Manager of Finance and Administration stated that 7 years ago the Authority switched to a smaller loader but continued to contribute to the reserve based on a higher cost larger loader. She also stated that the reserve earns interest which serves to cover price increases over the years.

Mr. McKenzie asked if the trade-in value is built into the budget. The Manager of Finance and Administration stated yes it is and further that the foreign exchange rate is factored in the budget. She also stated that most of the equipment purchased 7 years ago was purchased at par or at a very low exchange rate.

Mr. McKenzie asked why the larger piece of equipment is being considered. The Manager of Waste Disposal stated that the smaller loader is not heavy enough. He explained that the Authority used to have a larger loader and have decided to back to the larger piece of equipment.

Moved by Gary McNamara Seconded by Ed Sleiman

1. THAT the Board approve the acquisition of a Caterpillar 938M Front End WheelLoader as supplied by Toromont Cat at a cost of $279,900 plus applicable taxes.

2. THAT the Board approve a 5-year, 10,000-hour (whichever comes first) servicecontract at a pre-tax cost of $7.78 per hour for the Caterpillar 938M Front EndWheel Loader as supplied by Toromont Cat.


11. Waste Diversion

A. Plastic Bags and Blue Box Collection

The Manager of Waste Diversion stated that effective June 1, 2020, the EWSWA’s Waste Diversion Department along with the Environmental Services Department of the City of Windsor, as well as other contractors and municipalities, will launch the “No Plastic Bags…Period!” Recycling Campaign.

The Manager of Waste Diversion explained that buyers in the domestic recycling market are imposing higher quality demands on municipalities like EWSWA who sell their recyclable goods to them. This has forced EWSWA to further monitor the issues that were impeding the Authority to meet these quality standards. She explained that audits were done to see what is causing the contamination. She stated the largest culprit of the contaminated material is plastic bags. The plastic bags are getting caught in processing equipment and causing operational issues and often end up in the final product.

Page 7 of 78

The Manager of Waste Diversion stated that EWSWA and the City of Windsor collaborate often to discuss recycling issues. As a result of the audits, market conditions, issues at the curbside and processing issues, City of Windsor and EWSWA Administration have agreed that a campaign that bans plastic bags in curbside recycling collection must be undertaken.

The Manager of Waste Disposal explained that the education campaign will be launched in late March with the 2020 City of Windsor calendar launch and a media kick-off event. The campaign will include promotion through events, information, Annual Truckload Sale and media campaigns. Curbside audits will be done as well as MRF audits to monitor the impact of the campaign.

As of June 1, 2020, EWSWA and City of Windsor Administration will use the early part of June to support Windsor users who are having issues with collection to create a soft-launch support system. In the City of Windsor, door hangers will be left on resident’s doors to explain why the recycling was not collected. In the County, “OOPS” stickers will be left with the recycling boxes indicating why their recycling was not collected.

The Manager of Waste Diversion stated that there is no financial budget impact.

Mr. Sleiman asked how should residents dispose of the plastic bags. The Manager of Waste Diversion stated residents should reuse them or place them in the garbage.

Mr. McNamara stated that Sobey’s will no longer be providing plastic bags in their stores. He stated that maybe there should be recognition to stores that do this. The Manager of Waste Diversion stated that maybe EWSWA could acknowledge them through social media.

Mr. McKenzie asked how will the public react to this change. The Manager of Waste Diversion stated that usually the public does not like change. She explained that the Peel Region implemented this campaign a few years ago and have significantly reduced plastic bags in their program.

Mr. McKenzie asked if there will be a follow-up to the residents that have door hangers left at their home.

City of Windsor’s Manager of Environmental Services, Anne-Marie Albidone, explained that contracted City of Windsor blue box collector GFL notes on their trip sheet the residents that require a door hanger and they call 311. Then 311 will follow-up with a City of Windsor supervisor and a service request will be initiated.

The Manager of Waste Diversion stated that “OOPS” stickers are used in the County. When the resident receives an “OOPS” sticker the resident usually calls to find out why their recycling was not collected and EWSWA staff educates them on what should be placed in the recycling bins.

Page 8 of 78

Mr. Kaschak asked if GFL collection drivers are receptive to placing the door hangers. Ms. Albidone stated that City of Windsor supervisory staff will place the door hanger with the information provided through the trip sheet.

Moved by Ed Sleiman Seconded by Gary McNamara THAT the Board receive the “No Plastic Bags…Period! Recycling Campaign” Report as information.


B. Extension of Windsor Disposal Contracts for Recycling Processing &County Blue Box Collection and Recycling Repairs and Maintenance

The General Manager referred to page 16 of the agenda package.

The General Manager stated that the report is to recommend that the Board authorize Authority Administration to engage in discussions with Windsor Disposal Services (WDS) regarding the extension of the contracts for the Recycling Processing and County Blue Box Collection and Recycling Repairs and Maintenance.

The General Manager also stated the if WDS agrees to engage in discussions, that the Board authorize the General Manager along with the Board Chair and Vice Chair to engage in negotiations.

Moved by Kieran McKenzie Seconded by Ed Sleiman THAT the Board approve Authority administration to engage in discussions with Windsor Disposal Services Ltd. (WDS) regarding the extension of:

(a) a combined contract for the Processing of all recyclables delivered to Essex-Windsor’s two Material Recovery Facilities (MRFs) and for the CurbsideCollection of Blue Boxes in the seven County Municipalities

(b) a contract for the Repairs & Maintenance of Recycling Processing Equipment inthe two EWSWA MRFs.

Moved by Kieran McKenzie Seconded by Ed Sleiman THAT if WDS is agreeable to the extensions that the Board authorize the General Manager to consult with the Chair and Vice Chair in regards to any price increases, and, pending successful negotiations to execute extension agreements as follows:

(a) THAT the EWSWA exercise the 2-year extension option as contained within thecurrent agreement pertaining to the Processing of all recyclables delivered toEssex-Windsor’s two Material Recovery Facilities (MRFs) and for the CurbsideCollection of Blue Boxes in the seven County Municipalities so that the contract

Page 9 of 78

will be extended from its current expiry date of November 30, 2020 to December 31, 2022.

(b) THAT a further extension clause be included in the Processing and Collectionagreement that will allow for variable extension terms to cover the period January1, 2023 – December 31, 2025.

(c) THAT the EWSWA exercise the 2-year extension option as contained within thecurrent agreement pertaining to the Repairs & Maintenance of RecyclingProcessing Equipment in the two EWSWA MRFs so that the contract will beextended from its current expiry date of November 30, 2020 to December 31,2022.

(d) THAT a further extension clause be included in the Repairs & Maintenanceagreement that will allow for variable extension terms to cover the period ofJanuary 1, 2023 – December 31, 2025.


12. Finance and Administration

A. 2020 Budget Approval Update

The Manager of Finance referred to page 19 of the agenda package. She stated that on January 27, 2020, Authority Administration attended Windsor City Council to present the 2020 Budget. She stated that Windsor City Council resolved to approve the Authority’s budget at that meeting without any presentation by Authority staff and without any questions to Authority staff. She stated that a full 2020 budget has now been approved by both Essex County Council and the City of Windsor Council.

Moved by Gary McNamara Seconded by Fabio Costante THAT the Board receive the EWSWA 2020 Budget Approval Status Report as information.


B. 2019 Budget Projection Update

The Manager of Finance referred to page 21 of the agenda package regarding a 2019 revenue projection update. She stated that on December 3, 2019 the Authority Board was advised of additional contaminated soil material being delivered to the Regional Landfill from a local construction project. This large construction project along with additional un-projected greenhouse vines and waste material has resulted in an additional $980,000 in revenue for 2019.

Page 10 of 78

The Manager of Finance stated that recycling commodity prices are still struggling and the revenue earned from the sale of recycled material was $67,700 lower than projected for 2019.

The additional net revenue serves to increase the 2019 projected surplus. A full year end report for 2019 will be provided to the Board in May when the audit is completed by KPMG.

Mr. McKenzie asked where would the money be allocated if the Authority realizes an actual surplus. The Manager of Finance stated that it would be included in the Rate Stabilization Reserve.

Mr. Morrison asked if the Authority is receiving a lot of soil from the new bridge project and if more soil is expected from this project. The Manager of Finance stated the Authority has received approximately 13,000 tonnes of soil material as of January 31, 2020. She stated that she will provide an update for January – March 2020 at the May Board meeting. She stated that the 2020 budget includes 20,000 tonnes of episodic waste which is what this type of material is considered.

Moved by Aldo DiCarlo Seconded by Hilda MacDonald THAT the Board receive the 2019 Budget Projection Update Report as information.


C. Summary of Legal Accounts

Moved by Gary McNamara Seconded by Ed Sleiman THAT the Board authorize the payment of the legal account as summarized.


13. Other Items

No other items were raised for discussion.

14. By-Laws

A. By-Law 1-2020

Being a By-Law to Authorize the Execution of an Agreement between the Essex-Windsor Solid Waste Authority and Toromont Ltd. for the Supply of a Front-End Loader and a Five-Year Service Contract for use at Transfer Station #2 in Kingsville.

Moved by Aldo DiCarlo Seconded by Gary McNamara

Page 11 of 78

THAT By-Law 1-2020, Being a By-Law to Authorize the Execution of an Agreement between the Essex-Windsor Solid Waste Authority and Toromont Ltd. for the Supply of a Front-End Loader and a Five-Year Service Contract for use at Transfer Station #2 in Kingsville.


B. By-Law 2-2020

Being a By-Law to Authorize the Extension of Agreements between the Essex-Windsor Solid Waste Authority and Windsor Disposal Services Ltd. for (a) Recycling Processing and County Blue Box Collection and (b) Recycling Repairs and Maintenance.

Moved by Aldo DiCarlo Seconded by Gary McNamara THAT By-Law 2-2020, Being a By-Law to Authorize the General Manager, in consultation with the Chair and Vice-Chair, to extend the Agreements between the Essex-Windsor Solid Waste Authority and Windsor Disposal Services Ltd. for (a) Recycling Processing and County Blue Box Collection and (b) Recycling Repairs and Maintenance.


C. By-Law 3-2020

Being a By-Law to Confirm the Proceedings of the Board of the Essex-Windsor Solid Waste Authority.

Moved by Aldo DiCarlo Seconded by Gary McNamara THAT By-Law 3-2020, Being a By-Law to Confirm the Proceedings of the Board of the Essex-Windsor Solid Waste Authority be given three readings and be adopted this 4th day of February, 2020.


15. Future Meeting Dates

Tuesday, March 3, 2020 – no meeting planned Tuesday, April 7, 2020 Tuesday, May 5, 2020 Tuesday, June 2, 2020 Tuesday, July 7, 2020 Wednesday, August 12, 2020 Tuesday, September 1, 2020 Tuesday, October 6, 2020 Tuesday, November 3, 2020 Tuesday, December 1, 2020

Page 12 of 78

16. Adjournment

Moved by Ed SleimanSeconded by Jim MorrisonTHAT the Board stand adjourned at 5:17 pm.


All of which is respectfully submitted.

Gary Kaschak Chair

Ilija Maodus General Manager

Page 13 of 78


April 20, 2020

To: The Chair and Board of the Essex-Windsor Solid Waste Authority From: Ilija Maodus, General Manager Meeting Date: Tuesday, May 05, 2020

Subject: EWSWA Operations and COVID-19

Purpose

The purpose of this report is to present a status report on EWSWA operations at the time of the COVID-19 pandemic.

Discussion

Firstly, and most importantly, we have been thankful that there have been no adverse health issues among EWSWA staff. All staff have continued to report to their work location and those staff who are able to work from home have been assigned to do so.

The following is a summary of EWSWA operations:

Windsor Public Drop-Off Depot, Windsor Transfer Station and Material Recovery Facilities (MRFs) all located at EC Row and Central, Windsor

Beginning Friday, March 20, 2020 the Windsor Public Drop-Off Depot was closed to all residential and industrial/commercial/institutional (ICI) customers who normally deliver waste, organic yard waste, household chemical waste, electronics, tires, metal and recyclables.

The Transfer Station facility located at this site remains open and staffed by City of Windsor employees in order to receive refuse collected curbside from residents by municipally contracted collectors and to transfer the refuse to the Regional Landfill. Additionally, there is Windsor staff providing weigh-scale attendant services in order to support the collectors who would normally be using and sharing a common computer terminal and keyboard to self-weigh their incoming loads at the unattended scale house. This ensures a further safety precaution for those workers.

The site is also open to receive organic yard waste collected curbside from residents by municipally contracted collectors. This material is then ground up and transferred to the Regional Landfill in order to be processed into Garden Gold compost.

Page 14 of 78

The Fibre and Container MRFs, also located at this site, continue to operate with contracted staff and continue to receive, segregate and prepare for sale blue box recyclables. Authority management and supervisory staff, clerical staff and labourers continue to attend to the site to perform their job functions.

Household Chemical Waste operations is supported part-time by the contractor engaged by the Authority to process only motor oil which is collected curbside as part of the blue box program and to handle any special cases that might arise.

Kingsville Public Drop-Off Depot and Transfer Station located on the Kingsville-Leamington town line.

Beginning Saturday March 28, 2020 the Public Drop-Off Depot at the Kingsville facility was closed to residential customers. The Drop-Off depot has remained open to service ICI customers who deliver waste, organic yard waste and recyclable types of materials.

The Transfer Station facility located at this site remains open and staffed by County of Essex and contractor staff, both at the direction of Authority supervisors, in order to receive refuse collected curbside from residents by Leamington and Kingsville contracted collectors and to transfer the refuse to the Regional Landfill.

The site is also open to receive organic yard waste collected curbside from residents by Leamington and Kingsville contracted collectors. The material stays on site for further processing to be turned into compost.

Regional Landfill located on County Road 18, Town of Essex

The Regional Landfill has remained open, fully staffed and fully operational.

EWSWA Administration Office, Essex Civic Centre, Town of Essex

The Authority’s administration office continues to remain staffed and operational. The Civic Centre, and therefore the EWSWA administration office as well, has been closed to the public. Those staff who are able to work from home have been assigned to do so.

Recycling Collection

Curbside blue and red box collection in the City of Windsor and in the 7 County municipalities has continued uninterrupted as provided by contracted collectors.

Sale of Compost

Since the Windsor and Kingsville Public Drop-Off Depots are closed to the public, residents have not been able to purchase pre-bagged or bag-your-own compost. The Authority will still be able to administer its home delivery of compost program for those residential customers who desire larger dump-truck sized loads of compost. The Authority is able to deliver this

Page 15 of 78

program safely as no physical contact is required between the resident and the contractor that the Authority has engaged to deliver the compost as orders are taken over the phone and payment is made over the phone via charge card or online via an electronic funds transfer.

The Authority’s commercial customers continue to be able to buy compost in large volumes at the Regional Landfill.

Financial/Budget Implications

Tipping Fee revenue associated with residential and ICI customers who would normally attend to the Windsor Public Drop-Off Depot and tipping fee revenue associated with residential customers who would normally attend to the Kingsville Public Drop-Off Depot has been curtailed since March 20 and March 28. During the same time period last year, namely March 20, 2019 – April 30, 2019 for the Windsor site and March 28, 2019 – April 30, 2019 for the Kingsville site such revenue totalled $152,000 for the Windsor site and $32,000 for the Kingsville site. It is unknown at this time if these will be the loss figures for 2020 as it is unknown if customers will hold on to their materials until the facilities open or if the materials will find their way as part of the regular curbside collection. In the former case the customers may deliver the material once the sites open and in the latter case the municipalities will be billed for the additional volumes.

A more detailed accounting will be possible once the COVID-19 situation subsides and once operations return to their pre-closure status.

Recommendation

For the Board’s information.

Submitted By


Page 16 of 78


April 22, 2020

To: The Chair and Board of the Essex-Windsor Solid Waste Authority From: Tom Marentette, Manager of Waste Disposal Meeting Date: Tuesday, May 05, 2020 RE: 4 WHEEL DRIVE UTILITY TRACTOR TENDER RESULT AND AWARD

PURPOSE

The purpose of this report is to recommend the award of the tender for one New - Kioto, model PX1153 PC Utility Tractor to E.R. Vollans Ltd. to be used at the Essex-Windsor Regional Landfill, closed Landfill No. 2 and closed Landfill No. 3.

DISCUSSION

In March 2020 the Authority issued a tender for the supply of one (1) 4 Wheel Drive Utility Tractor. The Tender specified that the tractor be New or Used, with a 2015-2020 model year with 90 – 110 PTO HP and with a maximum of 800 engine hours. The Utility Tractor is used to cut grass at the Regional Landfill, closed Landfill No. 2 and the closed Landfill No. 3. This Utility Tractor will provide increased horsepower for pulling a triple deck bush hog mower deck for grass cutting and will also accommodate our existing ditch cutting mower with increased operator height and an enclosed cab for safety. This Utility Tractor will replace our existing 10 year old New Holland Tractor which has reached the end of its useful life.

The tender was emailed directly to 9 different equipment suppliers, was posted on Biddingo.com, MERX.com, the EWSWA website and was advertised in the Windsor Star and County newspapers. The tender closed on April 16, 2020 at 12:00 pm.

Due to the restrictions in place for Covid-19, Tenders were couriered to the Civic Center and opened by the Manager of Waste Disposal, Tom Marentette following the closing time. Four (4) tender submission packages were received. One tender was received after the closing deadline and was not opened.

The package submitted by Delta Power Equipment included 2 bids, McGrail’s Farm Equipment submitted 1 bid and E.R. Vollans Ltd. Submitted 1 bid. All bid packages were reviewed for

Page 17 of 78

compliance with the tender specifications.

E.R. Vollans Ltd. submitted the lowest bid for the supply of a New tractor. The delivery date for the tractor is approximately 3 weeks following the Board’s approval. The tender result is as follows:

Supply of one 4 Wheel Drive Utility Tractor;

COMPANY MAKE PRICE (EXCL. TAXES) (No HST over 60 Hp)

E.R. Vollans Ltd., Kingsville Kioti PX1153 PC (new) $72,666.87

McGrail’s Farm Equipment, Comber

John Deere 6120R (used) $91,097.00

Delta Power Equipment, Essex Case IH, Farmall 110A (new) $91,353.76

Delta Power Equipment, Tilbury New Holland, TS6.110 (new) $99,238.76

Administration is recommending the acquisition of the Kioti Tractor, model PX1153 PC as supplied by E.R. Vollans Ltd. at a cost of $72,666.87 plus applicable taxes. This unit satisfies all specifications as detailed in the tender document. This unit will replace an existing tractor which was purchased new in 2010. The old unit will be sold through a competitive sales process such as GovDeals. The new unit will be financed from the Equipment Replacement Reserve.

The cost of the Utility Tractor is below the 2020 budget estimate of $ 133,000.

RECOMMENDATIONS

1. That the Board approve the acquisition of a Kioti Tractor, model PX1153 PC as suppliedby E.R. Vollans Ltd. at a cost of $72,666.87 plus applicable taxes.

SUBMITTED BY

Tom Marentette Manager of Waste Disposal

Page 18 of 78


April 22, 2020

To: The Chair and Board of the Essex-Windsor Solid Waste Authority From: Tom Marentette, Manager of Waste Disposal Meeting Date: Tuesday, May 05, 2020 RE: CONTRACT EXTENSION FOR THE SUPPLY OF SPECIALIZED

EQUIPMENT OPERATORS AT TRANSFER STATION #2 AND THE ESSEX-WINDSOR REGIONAL LANDFILL – 1869096 ONTARIO LIMITED, OPERATING AS CANADIAN TRANSFER

PURPOSE

The purpose of this report is to recommend that the Board approve a three (3) year contract extension to Canadian Transfer for the supply of specialized equipment operators at Transfer Station #2 and the Essex-Windsor Regional Landfill for the period January 1, 2021 – December 31, 2023 with an extension option for any period or periods up to two (2) additional years upon the mutual agreement of both parties.

BACKGROUND

The Authority owns the heavy equipment used at the Essex-Windsor Regional Landfill and at Transfer Station #2 including:

• A Landfill compactor• 2 Bulldozers (Main unit & backup)• Excavator• Rock truck• Front end loader (Transfer Station #2)

The Authority contracts out for specialized equipment operators to operate the heavy equipment. The contract expired on December 31, 2018 and was extended by the Board for an additional two (2) year term. The current contract extension started on January 1, 2019 and will expire on December 31, 2020 with no further extension options.

Over the past four years, The Authority has developed a good working relationship with the managers and operators of Canadian Transfer. Together Canadian Transfer and the Authority have assembled a great team of operators focused on safety, communication and quality service

Page 19 of 78

to support Authority operations. This dedication has been further highlighted during the current pandemic situation.

DISCUSSION

In October of 2015 the EWSWA issued a tender for a three (3) year contract and two bids were received.

Company Hourly Rate Per Operator 1869096 Ontario Limited (DBA Canadian Transfer) $51.80

Windsor Disposal Services Ltd. $62.40

This contract term was from January 4, 2016 to December 31, 2018.

On September 12, 2018, The Board approved a two (2) year contract extension that enabled the Authority to take full advantage of the preferred price quotes that were received in 2015. The term of this contract extension is from January 1, 2019 to December 31, 2020.

Historically, there are only a few bidders interested in providing this service to the Authority with only two or three bids being submitted.The current rate being paid to Canadian Transfer is $55.64 per hour. The relationship between Landfill Management and Canadian Transfer over the past 5 years has been tested and they have been providing the Authority with good communication and quality service. In review of recent discussions with Canadian Transfer and the history of only a few bidders for this specialized work, staff recommends an extension to the existing contract rather than risking potentially a higher price through the tender process.

Authority Administration contacted Canadian Transfer to inquire as to their desire for an extension. Canadian Transfer responded that they were agreeable to an extension but that they would require a $2 per hour increase to the current rate of $55.64. This $2 per hour increase represents an increase of 3.59% which Administration does not believe is unreasonable.

Administration is recommending to extend the contract for another three (3) year term effective January 1, 2021 and ending on December 31, 2023 with an extension option for any period or periods up to two additional years upon the mutual agreement of both parties. The effective rate at January 1, 2021 would be the 2020 rate of $55.64 per hour plus $2.00 per hour plus a CPI adjustment on the 2020 rate of $55.64 to a maximum CPI increase of $1. Therefore, the maximum rate in effect at January 1, 2021 will be $58.64 per hour which is still lower than the 2nd bidder from 2015 ($62.40).

FINANCIAL IMPLICATIONS:

The 2020 budget includes $527,000 for specialized equipment operators. The recommended contract extension will have no impact on the 2020 budget as the term would be effective January 1, 2021. The additional $20,000 cost, which is based on approximately 10,000 labour hours and

Page 20 of 78

is exclusive of any CPI adjustment, would be included as part of the preparation of the 2021 budget later this year. The maximum CPI adjustment that would be added to the $20,000 and also included in the 2021 budget would be approximately $10,000. Such a CPI increase would have been included in any event as part of the regular budget preparation process.

RECOMMENDATION

1. That the Authority Board approve the recommendation from Administration to extend thecontract with 1869096 Ontario Limited (doing business as Canadian Transfer) for theprovision of Specialized Equipment Operators at the Regional Landfill and at TransferStation #2 for the 3-year period January 1, 2021 – December 31, 2023 with an extensionoption for any period or periods up to 2 additional years upon the mutual agreement ofboth parties. The effective rate at January 1, 2021 would be the 2020 rate of $55.64 perhour plus $2.00 per hour plus a CPI adjustment on the 2020 rate of $55.64 to a maximumCPI increase of $1. Therefore, the maximum rate in effect at January 1, 2021 is $58.64per hour. And further, that the Chairman and General Manager be authorized to executean extension agreement.

SUBMITTED BY

Tom Marentette, P. Eng. Manager of Waste Disposal

Page 21 of 78


April 24, 2020

To: The Chair and Board of the Essex-Windsor Solid Waste Authority From: Catharine Copot-Nepszy, Manager of Waste Diversion Meeting Date: Tuesday, May 05, 2020

Subject: Update on “No Plastic Bags…Period!” Campaign – Ban June 1, 2020

Purpose

To update the EWSWA Board members of the upcoming June 1, 2020 “No Plastic Bags…Period!” recycling campaign that began in winter 2020.

Background

At a recent EWSWA Board Meeting in February 2020, this “No Plastic Bags… Period!” Campaign was first introduced to the Board. It was noted that this campaign was supported by: Environmental Services Department of the City of Windsor and EWSWA’s Waste Diversion Department, as well as other contractors and municipalities in our region. It was shared that this collaborative came to fruition as they agreed it was necessary to support: current recycling market conditions, great contamination issues found at the curbside, and issues (e.g., maintenance, sorting inefficiencies) at the Material Recovery Facilities (MRFs). Finally, it was established that the goal of this initiative was to develop a campaign and supports for all sectors of Essex-Windsor so that they would be educated and ready to support a June 1, 2020 plastic bag ban from recycling collection in our region.

Discussion

This campaign was first publicly announced through the February EWSWA Board Meeting and then it proceeded to reached thousands of homes in late March through the 2020 City of Windsor calendar launch. At this point, the collaborative decided to continue to work on the originally proposed campaign with slight alterations (e.g., media kick-off, Experts on Call in April cancelled) to be supportive of the needs to the recently announced COVID-19 epidemic. As a result, campaign plans continued with softened, engaging messaging. The campaign was also highlighted as a positive, alternative set of information that locals may find interesting in these challenging times. So, in the upcoming month and through to the June 1st, 2020 ban date, a comprehensive campaign strategy to support users to be ready for the ban will occur. This will prepare everyone for the June 1st ban when collectors no longer collect curbside recycling that contains plastic bags. This campaign has and will continue to provide information

Page 22 of 78

to key stakeholders and staff (e.g., 311, EWSWA and municipal administration, collectors). It will also reach people through: e-newsletters, information packages, resources and media campaigns across many mediums (e.g., radio, interviews, print ads, collector truck display boards, Facebook, Twitter). There are attachments to the report that show some of the ways this campaign will be communicated to the Essex-Windsor region.

As discussed in February, once the June 1st, 2020 ban date arrives, EWSWA and City of Windsor Administration will use the early part of the month of June to support Windsor users who are having issues with collection to create a soft-launch support system. The EWSWA administrative staff will continue to monitor the Essex County collection issues as they currently do.

Financial Impact

There is no foreseen financial impact, as resources for 2020 were allocated to support this initiative.

Recommendation

That the Board receive this report as information.

Submitted By

Catharine Copot-Nepszy, Manager of Waste Diversion

Attachments: Bye, Bye Plastic Bags! Resource Collector Truck Campaign Display Boards Draft social media ads

Page 23 of 78

Pet Waste Bags Milk Bags

Newspaper Bags

Net Bags

Plastic Packaging

Bread Bags

Air Pillows

Bubble Wrap

Frozen Food Bags

Cereal / Food Insert Bags

Flexible Plastic

Plastic Wipe Wrap

Grocery Bags

Case Wrap -any type(water/drink, etc.)

Chip / Snack Bags

Candy / Granola Bar Wrap

Plastic Film/ Cling Wrap

Product Plastic Bags(any type of product)

Plastic Tarp

Transparent Recycling Bags

Case Wrap - any type(paper towels,

toilet paper, etc.)

Food Pouches Pet Pouches (Food / Treats)

Storage Bags

No Plastic Bags - PERIOD!

Plastic Bag Recycling Ban - June 1, 2020

No Plastic Bags

No Plastic Wrap

No Plastic Pouches / Tubes

No Plastic Packaging

This ban applies to where you live, work and play(at home, work, or out in the community - parks, events, arenas, etc.)

ewswa.org / [email protected] / 1-800-563-3377

Shipping Peanuts Plastic CD / DVD’s& Cases

Food Packaging

Beauty / Body / Hygiene Tubes

Yogurt / Food TubesPop Up Pouch

Photos are for illustration purposes only, and provide a general ‘snapshot’ of the many types of plastic products.

Recycle boxes/carts that contain plastic bags will NOT receive collection starting June 1, 2020. Below are many examples of plastic bags to better guide you. Plastic bags belong in the

garbage once you are done with them. Thank you for supporting this ban.

Bye, Bye Plastic Bags! Resource:

Page 24 of 78

Essex-Windsor Solid Waste Authority

Bye, Bye Plastic Bags!

If your boxes/carts contain ANY plastic bags your recycling

will NOT be collected.

Banned from recycling June 1, 2020.

[email protected] / 1-800-563-3377

IN WINDSOR / ESSEX COUNTY

Visit ewswa.org for more information.

What is happening on June 1, 2020? Tips to Say Bye, Bye to Plastic Bags!

Why is this ban happening?

How does this ban affect you?

Plastic Bags can’t be:

Recycle boxes/cart that contain plastic bags will NOT receive collection starting June 1, 2020. Even plastic bags with a recycling symbol (loop) are banned.

It applies to Windsor/Essex County: single family homes, townhouses/condos, apartment buildings, businesses, institutions and industry. Where you live, work, and play!

Our recycling programs are not designed to process plastic bags.

Plastic bags add cost to the taxpayer as they create issues at the recycle plants (e.g. added maintenance and disposal costs).

All plastic bags end up in the landfill as waste-even those that enter the recycling plant.

If any plastic bags are found in your recycling box/cart all your recycling will be left at the curb.

Used as a recycling container (e.g., a plastic bag containing water bottles). Placed loose in the box/cart (e.g., plastic food bag).

Place recyclables LOOSE in your boxes/carts.

Don’t line your recycling cart/box with plastic liners - save $$.

Buy more recycle boxes at local Home Hardware Stores - only $6 plus tax.

If you have excess recyclables (e.g., hosted a party),bring them to any EWSWA Public Drop-Off Depot for free.

Try pre-cycling…don’t buy products in plastic bags.

Download the FREE Recycle Coach App for more information on recycling.

Page 25 of 78

Collector Truck Campaign Display Boards:

Page 26 of 78

Bye, Bye Plastic Bags

Banned from recycling June 1, 2020

Not in the recycling program!

We love a good

slice, but the

plastic bag

goes in the

garbage.

Draft social media ads:

Page 27 of 78


April 24, 2020


Subject: Update on Annual EWSWA Outreach Activities

Purpose

To provide an update to the board on annual EWSWA outreach activities in Essex-Windsor such as: Earth Day, EWSWA Truckload Sale, Children’s Water Festival, and the EWSWA Open House.

Background

Annually, the Authority participates in key initiatives that connect residents to strategies that enhance their waste diversion efforts in Essex-Windsor. Event promotions, interactive educational activities, promotional campaigns and resources (e.g., pamphlets, composters) are many ways that people can learn to lead more environmentally friendly lifestyles.

Discussion

This year, as the timing of the very unfortunate COVID-19 epidemic aligned with EWSWA’s peak event season (i.e., spring), many key, annual events that EWSWA participates in have been cancelled (i.e., Earth Day, Children’s Waterfest). The EWSWA Annual Truckload Sale that is normally held in early May has also been delayed. A new date for this key event will be re-established once the COVID-19 epidemic protocols are lifted, as inventory and staff are ready to host.

As electronic communication is the norm under our current conditions, EWSWA is actively engaging with residents through social media, Recycle Coach app, ewswa.org, etc. as the Authority has a very large following.

In mid-May, mass engagement will also occur through the annual mail-out of Enviro Tips to households across Essex-Windsor. As Enviro Tips is a key communication strategy for EWSWA, and this year it will be used to educate and prepare the public for the “No Plastic Bags…Period!” Campaign as this ban begins June 1, 2020. Please see attached a copy of the soon to be published Enviro Tips.

Page 28 of 78

Finally, Authority staff are recommending that since many planned resources were not used this spring, depending on the outcome of the epidemic, another event such as a fall EWSWA Public Open House is on the horizon. This would be a free event with a variety of activities such as: recycling centre tours and interactive stations. Details on fall activities will be provided to the Board at a later date.

Recommendation

That the Board receive the report as information.

Submitted By


Attachment

• EnviroTips Spring 2020

Page 29 of 78

ENVIROTIPSESSEX-WINDSOR SOLID WASTE AUTHORITY • SPRING 2020

ESSEX-WINDSOR SOLID WASTE AUTHORITY / 1-800-563-3377 / emai l : [email protected] / web: ewswa.org / page 1

INSIDE THIS ISSUE

Plastic Bag Ban 1

No Plastic Bags Period! 2

Gotta Be Loose! 3

2020 Truckload Sale 3

Enviro Tip / Shredded Paper 3

Garden Gold Compost 4

Garden Gold Voucher 4

Recycle Coach App 4

Bye, Bye Plastic Bags!

Banned from recycling June 1, 2020

Windsor-Essex County continues to be a leader in forward thinking environmental practices for this region. The ban on plastic bags will help reduce contamination and equipment issues at the recycling plant, which will both save the taxpayer money and create a better quality recycling product. Banning plastic bags from recycling will also help stop the use of single-use plastic locally.

Plastic bags are used for an average of 12 minutes - but some can take up to 1,000 years to breakdown.

This recycling program refresh is a reminder that plastic bags have never been part of our recycling program. Any plastic bags that arrive at our recycling plant eventually end up in the landfi ll.

As of June 1, 2020, any recycle boxes/carts that contain plastic bags will NOT be picked up. Plastic bags with a recycling symbol (loop) are banned too.

This ban applies to Windsor/Essex County: single family homes, townhouses/

condos, apartment buildings, businesses, institutions and industry.

No Plastic Bags in Recycling

We thank you for your continued support in keeping Windsor-Essex a great recycling region!

Page 30 of 78


Newspaper Bags

Plastic Packaging

Bread Bags

Air Pillows

Bubble Wrap

Frozen Food Bags

Flexible Plastic

Plastic Wipe Wrap

Grocery Bags

Case Wrap -any type(water/drink, etc.)

Chip / SnackBags

Candy / Granola Bar Wrap

Plastic Film/ Cling Wrap

Plastic Tarp

Transparent Recycling Bags

Case Wrap - any type(paper towels,

toilet paper, etc.)

Food Pouches Pet Pouches (Food / Treats)

No Plastic Bags

No Plastic Wrap

No Plastic Pouches / Tubes

No Plastic Packaging

Shipping Peanuts Plastic CD / DVD’s& Cases

Food Packaging

Beauty / Body /Hygiene Tubes

Yogurt TubesPop Up Pouch

Recycle boxes/carts that contain plastic bags will NOT be picked up starting June 1, 2020.

Below are many examples of plastic bags to better guide you. Plastic bags belong in the garbage once you are done with them. Thank you for supporting this ban.

No Plastic Bags - PERIOD!

Photos are for illustration purposes only, and provide a general 'snapshot' of the many types of plastic bag/film products.

Banned from recycling June 1, 2020Where you live, work and play! (home, businesses, schools, hospitals, etc.)

Page 31 of 78

Stickers will be PROVIDED to label the recycling cart for either "PAPER"

or "CONTAINER".


35 gal / 132 L 65 gal / 246 L

Recycle Boxes

BackyardComposter

Green ConeDigester

Recycling Cart Recycling Cart

$6 each

$35 each

$65 each

$60 each

$75 each

POSTPONED / COVID-19

We will reschedule the 2020 Truckload Sale once the State of Emergency is lifted.

Visit ewswa.org for the latestinformation on services,

facilities and events.Download our Recycle Coach App to receive updates via

your smartphone.

Truckload Sale

• Don't put items in plastic bags.

• Don't put plastic bags loose in the carts.

• Don't use plastic bags as a liner.

• Don't mix paper and containers in the same cart.

• Place products LOOSE in the appropriate cart.

• Label your cart - either 'paper' or 'container' basedon your needs. A sticker(s) will be provided.

• Throw any plastic bags in the garbage once youare fi nished with them.

Any item going into a recycling cart/box must be in LOOSE. If your cart/box contains any plastic bags it

will NOT be collected.

Shredded Paper & White Offi ce PaperPlace in a paper bag, label and set out for recycling collection in Red (Paper) box/cart.

ENVIRO TIP

Photos are for illustration purposes only. Rules also apply to paper products and 'paper' carts.

In Recycle Carts/Boxes:

Gotta Be Loose!

Home Hardware StoresIf you require any EWSWA

merchandise (see photos below), it can usually be found at a local

Home Hardware Store. Please call your local Home Hardware Store

to confi rm availability fi rst. (HST will be added to prices below.)

Page 32 of 78

E-Newsletter: Go toewswa.org to subscribe.


Transfer Station #2 (Kingsville)2021 Albuna Townline (County Rd. 31)

Available: April - OctoberMon. - Fri.: 8:00 a.m. to 4:00 p.m. Sat.: 8:00 a.m. to 1:00 p.m.

Public Drop Off Depot (Windsor)3560 North Service Rd. E.

Available: April - NovemberMon. - Sat.: 8:00 a.m. to 5:00 p.m.

• Pre-bagged Garden Gold:$3.25 per bag or 4 bags for $11.00

• Bag Your Own:$4.00 per bag (bag included)

• Bulk Loads: $13.50 per cubic yard(mechanical loading provided)

• Pre-bagged Garden Gold:$3.25 per bag or 4 bags for $11.00

• Bag Your Own:$4.00 per bag (bag included)

• Bulk Loads: $8.48 per cubic yard(mechanical loading provided)

• Bulk Loads:$8.48 per cubic yard(mechanical loading provided)

Note: Pre-bagged and Bag-Your-Own are NOT available at this facility.

Regional Landfi ll (Essex)7700 County Rd. 18

Available: April - OctoberMon. - Fri.: 9:00 a.m. to 3:00 p.m.Compost not available on Saturdays.

Windsor, Essex, LaSalle & Tecumseh$62.09 delivery + $13.50 per cubic yard

Amherstburg, Kingsville, Leamington & Lakeshore$101.64 delivery + $13.50 per cubic yard

Call 1-800-563-3377 for an appointment.Payment due before time of delivery. Payment by credit or e-transfer only. Customer must be home at time of delivery.

AVAILABLE NOW - BULK DELIVERY / Taxes included in price.

Once the State of Emergency is lifted, compost sales at the facilities (below) will resume. Taxes are included in prices.

@ewswaEssex-Windsor

Solid Waste Authority

The above voucher is valid as soon as our facilities re-open. Please check ewswa.org for facility updates.

Garden Gold Compost ProgramGarden Gold Compost is currently available by DELIVERY ONLY

(due to Covid-19).

Recycle Coach App

1

2

3

Your municipal collectionschedule (garbage,

recycling, yard waste, etc.), as well as holiday

delay reminders;

'Real Time' updates (facility openings & closings, collection

delays, events, etc.);

Search function tells you "What Goes Where?";

Available at the App Storeand Google Play.

Download our FREE Recycle Coach App to

your phone, so you can

access:

Page 33 of 78


April 24, 2020


Subject: Extension of Processing/Grinding and Hauling of Organic Waste Contract with Windsor Disposal Services (WDS) Ltd.

Purpose To recommend a month-to-month extension of the Processing/Grinding and Hauling contract with Windsor Disposal Services (WDS) Ltd. at a twenty percent increase to the current contract effective June 1, 2020 until such time as alternate arrangements are made or until January 31, 2021 at the latest.

Background The Authority requires the services of a contractor to process/grind yard waste at the Essex-Windsor Material Recovery Facility (MRF), Transfer Station #2 and the Regional Composting Site. Processed yard waste must also be hauled from the Windsor MRF to the Regional Landfill where it can be windrow composted. In May 2014, a contract to support these operations was awarded to WDS Ltd. for the period May 12, 2014 until June 2, 2018, which through an extension clause was further extended until May 31, 2020.

Discussion Authority Administration proposed to WDS that the current contract be extended on a month-to-month basis, as the contract is amicable and this extension would allow the Authority for more resources to review the current process to see if any efficiencies can be had. While WDS was supportive to extend, they were concerned not to extend past January 31, 2021, as they had concerns for the reliability and longevity of their old equipment that supports this contract. So that they could support a month-to-month extension to support the Authority, they requested a twenty percent increase to the current contract in order to ensure necessary repairs and maintenance would be covered over this period.

Page 34 of 78

Financial

Prices to May 31, 2020 Prices Effective June 1, 2020

Grinding in Windsor at Regional Landfill and Transfer Station #2

$13.11/tonne $15.73/tonne

Hauling of ground yard waste from Windsor to Regional Landfill

$11.58/tonne $13.90/tonne

The 2020 budget includes $536,000 for grinding and hauling organic yard waste material. Approximately $386,000 is budgeted to be expended for the period June-December 2020. Therefore, the potential maximum amount of additional cost associated with a 20% increase in cost is $77,000. It is Administration’s objective to seek lower cost options, including issuing a tender, at some point before the end of 2020 so as to moderate any increased 2020 cost. Recommendation THAT the Board approve a month-to-month extension for the Processing/Grinding and Hauling of Organic Waste contract with Windsor Disposal Services Ltd. at a twenty percent increase to the current contract price effective June 1, 2020 until such time as alternate arrangements are made or until January 31, 2021 at the latest.

Submitted By


Page 35 of 78


April 24, 2020


Subject: 2019 Residential Waste Diversion Report

Purpose

To present a summary of some of the more interesting findings of the 2019 Residential Waste Diversion Report (attached separately).

Background

Annually, the Authority produces a Waste Diversion Report which contains information on the various waste diversion programs and the related residential waste diversion rate. Besides fulfilling Condition 5.2 of the Environmental Assessment Approval for the Regional Landfill, the report also provides the Authority with a source of information on all its waste diversion programs.

Discussion

The major highlights of the waste diversion report are listed below:

• The overall waste diversion rate continues to trend around 35%; where actual rateachieved in 2019, was calculated at 34.4%. This is a result of the residential tonnesdiverted from the landfill versus residential refuse collected curbside.

• Net marketed residential recyclables were similar in 2019 (20,098 Tonnes) and 2018(23,158 tonnes). However, due to global recycling markets in 2019 hitting an all-timelow (notably the fibre markets), there was a significant decrease in the basket ofgoods sale of recyclable material revenue from 2018 ($134/tonne) to 2019($101/tonne). While there was a substantial revenue drop in 2019, the Authority wassuccessful to generate higher revenue prices than the reported Ontario market.Even though market conditions were unforgiving, the Authority was also effective incontinuing to move materials at a positive value as a result of improved quality offinished goods and well-established end markets.

Page 36 of 78

• The intake of other recyclables like white goods, used tires, metal, and electronicsremained consistent with 2018 tonnage; where 6,220 Tonnes were received in 2019.

• Total Residential Organics delivered were in-line with the previous year; 2019(23,707 Tonnes) and 2018 (23,421 Tonnes).

• On a positive note, Garden Gold Compost sales were significantly higher in 2019($227,185) than 2018 ($198,568).

• Through an effective campaign, Recycle Coach App subscribers jumped significantlyfrom 2018 (3,700) to 2019 (9,619). In 2019, an exponential increase in residentialinteractions (130,743 in 2019 versus 8,436 in 2018) was also noted.

• Furthermore, the Gold Star Recycler Program continued to grow in 2019 where 284gold boxes were awarded to residents who applied to this program.

• Even though many Essex-Windsor municipalities have implemented their ownsustainable recycling programs related to special events, the Authority still serviced65 special events with recycling carts in 2019.

• Despite there being a number of commercial oil change options available to thepublic, collection of motor oil through the curbside recycling program remainedconsistent (183,450 litres in 2019 versus 184,950 litres in 2018). Similarly, theMHSW Waste Diversion Program (including motor oil) remained on trend in 2019(691 Tonnes in 2019 versus 704 Tonnes in 2018).

Recommendation

For the Authority’s information.

Submitted By


Attachment

• 2019 Residential Waste Diversion Report (Separate Cover)

Page 37 of 78


April 20, 2020

To: The Chair and Board of the Essex-Windsor Solid Waste Authority From: Ilija Maodus, General Manager

Cathy Copot-Nepszy, Manager of Waste Diversion Meeting Date: Tuesday, May 05, 2020

Subject: Resolution to AMO re: Date of Blue Box Transition to Producers

Purpose The purpose of this report is to recommend that the Board endorse a non-binding resolution related to Essex-Windsor’s blue box program that will be sent to the Association of Municipalities of Ontario (AMO). The non-binding resolution will advise AMO of the preferred date or dates on which Essex-Windsor wishes to transition its blue box recycling program to Producers. Administration’s recommendation is as follows:

THAT if agreeable to Producers, that an entire municipal blue box program does not need to be transitioned at one time but that components of it can be transitioned at different dates, then it is the preference that Essex-Windsor’s blue box recycling program be transitioned as follows:

On January 1, 2023 – County of Essex blue box collection in 7 County municipalities be transitioned to Producers

On January 1, 2023 – Processing of all recyclables delivered from the 7 County municipalities and the City of Windsor be transitioned to Producers

On August 28, 2024 – City of Windsor blue box collection be transitioned to Producers

THAT if Producers wish for an entire municipal blue box program to be transitioned at one time, then it is the preference that Essex-Windsor’s blue box recycling program be transitioned as follows:

On August 28, 2024 – County of Essex blue box Collection in 7 County municipalities, City of Windsor blue box Collection and the Processing of all recyclables delivered, be transitioned to Producers

Page 38 of 78

Background As communicated to the Board in prior meetings, the Province has resolved to have Ontario municipal blue box recycling programs transitioned to Producers in a staged process during the period January 1, 2023 – December 31, 2025. There currently is no process in place which can inform municipalities or Producers on which date a specific municipality will transition. Currently, municipalities and Producers share the cost equally related to the provision of blue box recycling services. Municipalities pay 50% of the net cost and Producers pay the other 50%. There is a net cost because the cost to collect and process recyclables for sale exceeds the revenue derived from the sale of the materials. Once transition takes place in a particular municipality, the full net cost will be borne by Producers.

Association of Municipalities of Ontario Request for a Resolution AMO is undertaking a survey of Ontario municipalities in order to have information which it can use on behalf of all municipalities to advocate for an orderly and agreeable transition of blue box programs to Producers.

AMO is requesting that municipalities submit non-binding resolutions which indicate, among other things, a municipality’s preferred date or dates for transition. Since the Province has yet to set a process for determining which municipality will transition on which date, AMO wishes to be proactive and may propose a schedule to the Province for the Province to consider when developing its process. The resolution is not binding because AMO cannot bind a municipality to a date. The actual date may end up being dictated by the Province and just because a municipality presents its preferred date or dates does not necessarily mean that these will be its transition dates.

AMO is requesting that the following information be included as part of the resolution:

1. Preferred transition date2. Rationale for the transition date3. Whether the municipality is interested in continuing to provide services related to

contract management, collection or processing4. Key contact name for follow-up questions

Discussion Transitioning means that the full net cost associated with providing collection and processing services will be borne by Producers. It is still possible that Producers may wish to have municipalities like Essex-Windsor deliver some services such as curbside blue box collection as an example. If a municipality like Essex-Windsor wished to engage in such an agreement with the Producers, they would engage a contractor to provide blue box collection and Producers would reimburse them for some or all of the cost subject to negotiations between the parties.

It is Administration’s recommendation that AMO be advised that Essex-Windsor would like to leave the possibility open for the provision of curbside collection services should agreeable terms be reached with Producers.

Page 39 of 78

City of Windsor Resolution to AMO City of Windsor staff is preparing a similar report for Windsor Council to consider since Windsor is engaged directly with a contractor for the provision of blue box collection. That collection contract has an end date of August 27, 2024 and that information has been used in the preparation of this report. Further, Authority staff and Windsor staff have consulted with each other concerning the preparation of their specific reports.

Recommendation THAT the Board endorse the following resolution:

WHEREAS Essex-Windsor is supportive of a timely, seamless and successful transition of Blue Box programs to full financial and operational responsibility by producers of packaging, paper and paper products;

AND WHEREAS the Association of Municipalities of Ontario has requested municipal governments with Blue Box programs to provide an indication of the best date to transition our Blue Box program to full producer responsibility;

THEREFORE BE IT RESOLVED: THAT Essex-Windsor would like to transition their Blue Box program to full producer responsibility as follows:

1. (A) THAT if agreeable to Producers, that an entire municipal blue box program does notneed to be transitioned at one time but that components of it can be transitioned at different dates, then it is the preference that Essex-Windsor’s blue box recycling program be transitioned as follows:




1. (B) THAT if Producers wish for an entire municipal blue box program to be transitioned atone time then it is the preference that Essex-Windsor’s blue box recycling program be transitioned as follows:


Page 40 of 78

2. AND THAT this decision is based on the following rationale:

The contract for County of Essex blue box collection and processing of all recyclablesdelivered from the County of Essex and the City of Windsor expires on December 31,2022.The contract for City of Windsor blue box collection expires on August 27, 2024.If Producers will not transition Essex-Windsor’s program in two segments, then thecontract for County collection and processing of all recyclables will be extendedbeyond December 31, 2022 to August 27, 2024 to coincide with Windsor’s collectioncontract.

3. AND THAT Essex-Windsor may be interested in providing collection services toProducers should we be able to arrive at mutually agreeable commercial terms.

4. AND FURTHER THAT any questions regarding this resolution can be directed to EliMaodus, General Manager, Essex-Windsor Solid Waste Authority at 519-776-6441x1226 or at [email protected]

5. AND FURTHER THAT the resolution be forwarded to the Association of Municipalitiesof Ontario and the Ontario Ministry of the Environment, Conservation and Parks.

Submitted By



Page 41 of 78



April 23, 2020

To: The Chair and Board of the Essex-Windsor Solid Waste Authority From: Michelle Bishop, Manager of Finance and Administration Meeting Date: Tuesday, May 05, 2020

Subject: 2019 Financial Statements and Auditors’ Report

Purpose

The purpose of this memo is to present the 2019 audited financial statements as well as KPMG’s Auditors’ Report.

Discussion

KPMG has issued an “unmodified” audit opinion regarding the 2019 financial statements meaning that the statements "…present fairly, in all material respects, the financial position of the Authority as at December 31, 2019 and the results of its operations and changes in net debt and cash flows for the year then ended.

2019 Financial Statements

The following is a presentation of the major figures included in the 2019 financial statements.

Statement of Financial Position

Due from City of Windsor

The balance of $4,850,975 (2018 - $4,691,977) represents the December 31, 2019 market value of proceeds from the settlement of the MFP suit. These proceeds were made payable to the City of Windsor and are being held in an investment account in trust for the EWSWA. The investment instruments are Government of Canada and Province of Ontario stripped coupon bonds. At maturity in 2024 the final stripped coupon bond will be used to finance the construction of cell 5 at the Regional Landfill.

Page 42 of 78

Due from City of Windsor, Town of Tecumseh and Town of Lakeshore

The balance of $687,528 represents the December 31, 2019 receivable due from the 3 noted municipalities for the project cost to accept and place approximately 1,000,000 m3 of clay from the construction of the Windsor-Essex Parkway at closed Landfill No. 3 in order to thicken the cap and modify the side slopes. The total project cost was $2,322,458. One of the objectives of the project was to attempt to inhibit rainwater infiltration which in turn will serve to reduce leachate generation. Another objective was to have the site stabilized earlier than otherwise possible so that its end-use can be implemented, namely for passive recreation. While there was no cost to the Authority to have the clay supplied, hauled and placed at Landfill #3 there were costs incurred as a result of disturbing the site and as a result of the thicker cap. Such costs included raising manholes, monitors and pump stations, relocating fencing, and re-seeding the entire site with grass seed. Other significant costs included engineering fees to supervise the project and prepare the documents required by the MOE as well as the construction of a new leachate haul road and loading station.

The Authority financed the project cost by borrowing internally from one of its reserves and in 2013 began charging the 3 municipalities over a 10 year period. The interest income the reserve would have otherwise earned has also been charged to the Landfill #3 budget and borne solely by Windsor, Lakeshore and Tecumseh.

Regional Landfill Post Closure Costs

The balance of $13,880,790 (2018 - $8,096,090) represents the liability that must be recorded in the Authority’s financial statements in accordance with a calculation prescribed by section PS 3270 of the Public Sector Accounting Board recommendations. The liability must be shown whether or not funds have been set aside. The recommendations state that “The liability for closure and post-closure care begins when the site starts accepting waste.” and “Financial statements should recognize a liability for closure and post-closure care as the landfill site’s capacity is used. Usage should be measured on a volumetric basis (e.g. cubic metres).”

The actual reserve balance at December 31, 2019 is $2,362,291 (2018 – $2,291,615). The reserve balance is the result of the Authority’s 2011 Business Review. The consultant recommended that based on the current projection of available landfill capacity the $500,000 annual contribution to the Regional Landfill Perpetual Care Reserve be suspended until the Sunlife debenture payment period is complete in 2031. At that time contributions to the Perpetual Care Reserve will be resumed. Also, that the Authority cap the current Regional Landfill Perpetual Care Reserve balance at $2,000,000 until the debenture has been repaid and the balance in the reserve be transferred to the Rate Stabilization Reserve. The Authority board adopted these recommendations at the November 2011 Board meeting.

Net Long Term Liability

The balance of $60,920,504 represents a debenture due to Sun Life Assurance Company Limited on account of the Regional Landfill. The City of Windsor and the County of Essex are jointly liable for this debenture. The last payment is scheduled for 2031.

Page 43 of 78

Reserve Funds

The nature of the Reserves as well as their December 31, 2019 balances are shown on the following table. The $44,989,359 in total reserves forms part of the calculation of the ($5,237,541) Accumulated Deficit as found on the Statement of Financial Position and Note 8 of the financial statements.

Reserve Name Description Balance as at December 31, 2019

Rate Stabilization To manage future years’ tipping fees $7,164,251

Waste Reduction To assist with potential organics program implementation

$2,000,000

Working Capital To manage cash flow $650,000

Recycling and Landfill Equipment Replacement

Equipment replacement $7,563,126

Regional Landfill Debt Retirement

To pay Sun Life Debenture for Regional Landfill

$9,957,047

Regional Landfill To be used for Reg. LF related property matters

$2,861,602

Regional Landfill Perpetual Care

To be used once the landfill is closed

$2,362,291

Regional Landfill Future Cell Construction

For Cells 4S, and 5 (including strip bonds as indicated above)

$12,064,406

Landfill #2 Perpetual Care Accumulated Surplus

These monies will be used to finance 2020 expenses

$74,894

Landfill #3 Perpetual Care Accumulated Surplus

These monies will be used to finance 2020 expenses

$291,742

As of December 31, 2019 Total $44,989,359

Tangible Capital Assets

The balance of $33,360,485 represents the net book value of Authority assets. This figure is comprised of $81,507,996 in historical costs of the assets less depreciation of $48,147,511. Assets include such items as buildings, machinery, heavy equipment, vehicles, land and the Regional Landfill.

Page 44 of 78

Statement of Operations and Accumulated (Deficit)

2019 Accumulated Deficit

The Accumulated Deficit totalling ($5,237,541) at December 31, 2019 represents the Authority’s equity or retained earnings and is a function of the net investment in capital, unfunded liabilities, long term debt and reserve balances.

Highlighted in the chart below is a summary comparison of the Authority’s Accumulated (Deficit) for 2019:

Description 2019 Accumulated (Deficit)

2018 Accumulated (Deficit)

Invested in tangible capital assets (net) $24,891,977 $25,907,842

Long term debt (60,920,504) (62,920,472)

RL post closure & employee benefit liabilities (14,198,373) (8,433,731)

Reserves 44,989,359 45,242,736

Total ($5,237,541) ($203,625)

2019 Operating Surplus

Operations for 2019 resulted in an excess of revenue over expenditures of $323,730. An operating deficit of ($301,060) had been projected in the final 2020 budget document and reported to the Board at the November 5, 2019 meeting. At the December 3, 2019 meeting the Board was advised of an additional $305,250 of additional net revenue from the receipt of contaminated soil and the receipt of that material would serve to put the Authority in a breakeven or surplus position for the fiscal period. The majority of this additional $300,000 favourable variance is due to additional soil material delivered in December 2019 and lower than projected expenditures in the various Authority programs.

The 2019 financial statements have included in the expenses $350,000 relating to a union job evaluation process which the County of Essex and CUPE commenced in 2013 and was finally concluded January 28, 2020 with an arbitrator’s decision on what the applicable pay bands would be and what the “job rate” would be for each band. The result of the job evaluation process was such that some employee’s pay remained unchanged while others were due an increase to be calculated from July 9, 2013. Therefore, the $350,000 figure represents some 6½ years of retroactive pay and the employer’s share of OMERS contributions. While this is a significant amount, if the amount was to have been paid in the year earned, each budget year from 2013 to 2019 would have included an additional $54,000.

The 2019 surplus of $323,730 has been transferred to the Rate Stabilization Reserve.

Page 45 of 78

Notes To The Financial Statements

Note 8 Accumulated (Deficit)

Note 8 includes disclosure of $24,891,977 pertaining to the net book value of tangible capital assets. This figure is derived from the figure shown on the Statement of Financial Position of $33,360,485 less $8,468,508. The $8,468,508 figure represents the amount that must be raised by the Authority in future years to retire the debt associated with the acquisition and construction of capital items from prior years. The funds required to finance the acquisition of these capital items came from internal borrowing from various Authority reserves. This was done so that external borrowing wouldn’t take place. The Authority can borrow from its own reserves at a better rate of interest than from an external source such as a bank. The $8,468,508 figure is not shown as a separate schedule within the financial statements and is therefore presented within this report:

Description Unfinanced Capital

Regional Landfill Heavy Equipment (2015 - 2019) $0

Regional Landfill Cell #3 South & Cell #4 North (2016 - 2027) 6,262,152

Windsor Transfer Station (2008 - 2027) 633,448

Recycling Centre Building (2008 - 2027) 1,493,289

Compost Pad - Windsor (2011- 2020) 79,619

Total Unfinanced Capital $8,468,508

Recommendation (s)

To approve this report, the 2019 financial statements and associated auditors’ report.

Submitted By

Michelle Bishop, Manager of Finance and Administration

Attachment (s)

• 2019 Auditors’ Report• 2019 Financial Statements

Page 46 of 78

DRAFTFinancial Statements of

ESSEX-WINDSOR SOLID WASTE AUTHORITY

Year ended December 31, 2019

Page 47 of 78

DRAFTKPMG LLP 618 Greenwood Centre 3200 Deziel Drive Windsor ON N8W 5K8 Canada Telephone (519) 251-3500 Fax (519) 251-3530

1 KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. KPMG Canada provides services to KPMG LLP.

INDEPENDENT AUDITORS' REPORT

To the Members of the Essex-Windsor Solid Waste Authority

We have audited the financial statements of Essex-Windsor Solid Waste Authority (the

Entity), which comprise:

the statement of financial position as at December 31, 2019

the statement of operations and accumulated deficit for the year then ended

the statement of change in net debt for the year then ended

the statement of cash flows for the year then ended

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

accounting policies

(Hereinafter referred to as the “financial statements”).

In our opinion, the accompanying financial statements present fairly, in all material respects,

the financial position of the Entity as at end of December 31, 2019, and its results of

operations, its changes in net debt and its cash flows for the year then ended in accordance

with Canadian public sector accounting standards.

Basis for Opinion

We conducted our audit in accordance with Canadian generally accepted auditing standards.

Our responsibilities under those standards are further described in the “Auditors’

Responsibilities for the Audit of the Financial Statements” section of our auditors’ report.

We are independent of the Entity in accordance with the ethical requirements that are

relevant to our audit of the financial statements in Canada and we have fulfilled our other

ethical responsibilities in accordance with these requirements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide

a basis for our opinion.

Page 48 of 78

DRAFT

2

Responsibilities of Management and Those Charged with Governance for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial

statements in accordance with Canadian public sector accounting standards and for such

internal control as management determines is necessary to enable the preparation of

financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the Entity’s

ability to continue as a going concern, disclosing as applicable, matters related to going

concern and using the going concern basis of accounting unless management either intends

to liquidate the Entity or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the Entity’s financial

reporting process.

Auditors’ Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements

as a whole are free from material misstatement, whether due to fraud or error, and to issue

an auditors’ report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit

conducted in accordance with Canadian generally accepted auditing standards will always

detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in

the aggregate, they could reasonably be expected to influence the economic decisions of

users taken on the basis of the financial statements.

As part of an audit in accordance with Canadian generally accepted auditing standards, we

exercise professional judgment and maintain professional skepticism throughout the audit.

We also:

Identify and assess the risks of material misstatement of the financial statements,

whether due to fraud or error, design and perform audit procedures responsive to those

risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for

our opinion.

The risk of not detecting a material misstatement resulting from fraud is higher than for

one resulting from error, as fraud may involve collusion, forgery, intentional omissions,

misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit

procedures that are appropriate in the circumstances, but not for the purpose of

expressing an opinion on the effectiveness of the Entity's internal control.

Page 49 of 78

DRAFT

3

Evaluate the appropriateness of accounting policies used and the reasonableness of

accounting estimates and related disclosures made by management.

Conclude on the appropriateness of management's use of the going concern basis of

accounting and, based on the audit evidence obtained, whether a material uncertainty

exists related to events or conditions that may cast significant doubt on the Entity's ability

to continue as a going concern. If we conclude that a material uncertainty exists, we are

required to draw attention in our auditors’ report to the related disclosures in the financial

statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions

are based on the audit evidence obtained up to the date of our auditors’ report. However,

future events or conditions may cause the Entity to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial statements,

including the disclosures, and whether the financial statements represent the underlying

transactions and events in a manner that achieves fair presentation.

Communicate with those charged with governance regarding, among other matters, the

planned scope and timing of the audit and significant audit findings, including any

significant deficiencies in internal control that we identify during our audit.

Chartered Professional Accountants, Licensed Public Accountants

Windsor, Canada

Approval Date

Page 50 of 78

DRAFTESSEX - WINDSOR SOLID WASTE AUTHORITY

STATEMENT OF FINANCIAL POSITIONDECEMBER 31, 2019, WITH COMPARATIVE INFORMATION FOR 2018

2019 2018$ $

FINANCIAL ASSETS

Cash and temporary investments 30,215,385 31,204,742

Accounts receivable 5,883,822 5,229,386

Due from City of Windsor (Note 2) 4,850,975 4,691,977

Due from municipalities (Note 12) 687,528 916,698

Other current assets 3,823 3,823

TOTAL FINANCIAL ASSETS 41,641,533 42,046,626

FINANCIAL LIABILITIES

Due to County of Essex 791,964 527,306

Accounts payable and accrued liabilities 4,357,763 4,172,004

Holdbacks payable 114,695 828,209

Employee benefits payable (Note 4) 317,583 337,641

Regional landfill post closure costs (Note 5) 13,880,790 8,096,090

Net long term liability (Note 6) 60,920,504 62,920,472

TOTAL FINANCIAL LIABILITIES 80,383,299 76,881,722

NET DEBT (38,741,766) (34,835,096)

NON-FINANCIAL ASSETS

Tangible capital assets (Note 7) 33,360,486 34,512,361

Prepaid expenses and deposit 143,739 119,110

TOTAL NON-FINANCIAL ASSETS 33,504,225 34,631,471

ACCUMULATED DEFICIT (Note 8) (5,237,541) (203,625)

CONTINGENCY (Note 11)

SUBSEQUENT EVENT (Note 13)

The accompanying notes are an integral part of this financial statement.

Page 51 of 78

DRAFT

ESSEX - WINDSOR SOLID WASTE AUTHORITY

STATEMENT OF OPERATIONS AND ACCUMULATED DEFICIT

FOR THE YEAR ENDED DECEMBER 31, 2019, WITH COMPARATIVE INFORMATION FOR 2018

Budget Actual Actual2019 2019 2018

$ $ $

(Note 9)

Revenue

Tipping fees 18,127,700 23,001,874 19,090,822

Sale of recyclable materials 3,067,300 2,085,162 3,222,121

Recovery of perpetual care costs 905,400 905,400 889,340

Rent 224,400 224,395 224,388

Interest income 995,900 1,045,285 1,001,019

Sale of scrap metal - public drop-off depots 94,150 90,199 98,791

Other 410,900 701,351 488,845

Stewardship Funding - recycling operating funding 2,373,000 2,372,977 2,431,877

Stewardship Funding - municipal household or special waste 161,000 158,670 159,526

Ontario Tire Stewardship - tires - - 5,154

Sale of electronics 110,000 89,130 118,965

Sale of blue boxes 41,000 45,634 42,289

Sale of organic material 160,000 227,185 198,320

Gain (loss) on sale of tangible capital assets - 28,860 (65,122)

Total revenue 26,670,750 30,976,122 27,906,335

Expenses

Administration 1,602,360 1,652,272 1,523,522

Realty 21,500 18,257 49,678

Recycling 7,131,900 7,511,770 7,376,430

Municipal Hazardous or Special Waste 290,600 415,721 309,025

Waste Reduction and Reuse 1,048,800 1,279,733 1,106,935

Advertising and Public Education 334,320 294,342 294,718

Perpetual Care - Landfill Site # 2 271,100 654,529 268,583

Perpetual Care - Landfill Site # 3 721,970 786,947 647,288

Regional landfill 2,922,000 3,740,710 2,962,503

Regional landfill - initial construction and future cell development - (1,999,968) (1,643,088)

Windsor Transfer Station #1 1,060,880 1,193,452 1,087,186

Kingsville Transfer Station #2 671,570 673,084 650,457

Windsor Public Depot 928,750 955,634 1,027,788

Regional landfill debenture payments 5,101,720 5,840,267 5,601,700

Town of Essex compensation 2,087,940 3,343,971 2,312,099

Residents compensation 66,510 67,930 55,556

Post employment/retirement employee benefits - (20,058) (13,885)

Regional landfill post closure costs (Note 5) - 5,784,700 880,203

Amortization of tangible capital assets 3,816,745 3,816,745 3,315,325

Total expenses 28,078,665 36,010,038 27,812,023

Annual surplus (deficit) (1,407,915) (5,033,916) 94,312

Accumulated deficit, beginning of year (203,625) (297,937)

Accumulated deficit, end of year (5,237,541) (203,625)


Page 52 of 78


STATEMENT OF CHANGE IN NET DEBT


Budget Actual Actual2019 2019 2018

$ $ $ (Note 9)

Annual surplus (deficit) (1,407,915) (5,033,916) 94,312

Acquisition of tangible capital assets (1,951,000) (2,664,870) (9,286,992) Amortization of tangible capital assets 3,816,745 3,816,745 3,315,325 (Gain) loss on sale of tangible capital assets - (28,860) 65,122 Proceeds on sale of tangible capital assets - 28,860 49,993

457,830 (3,882,041) (5,762,240)

Acquisition of prepaid expenses and deposits - (143,739) (119,110) Use of prepaid expenses and deposits - 119,110 99,990

Change in net debt 457,830 (3,906,670) (5,781,360)

Net debt, beginning of year (34,835,096) (34,835,096) (29,053,736)

Net debt, end of year (34,377,266) (38,741,766) (34,835,096)


Page 53 of 78


STATEMENT OF CASH FLOWS


2019 2018$ $

Cash provided by (used in):

Operation ActivitiesAnnual surplus (5,033,916) 94,312

Items not involving cash Amortization of tangible capital assets 3,816,745 3,315,325 Gain on sale of tangible capital assets (28,860) 65,122 Employee benefits payable (20,058) (13,885) Regional landfill post closure costs 5,784,700 880,203

Change in non-cash assets and liabilities Accounts receivable (654,436) (442,517) Due from City of Windsor (158,998) (123,422) Due from municipalities 229,170 229,170 Prepaid expenses and deposits (24,629) (19,120) Other current assets - 1,122 Due to County of Essex 264,658 (7,274) Accounts payable and accrued liabilities 185,759 189,422 Holdbacks payable (713,514) 826,737 Net change in cash from operating activities 3,646,621 4,995,195

Capital Activities Proceeds on sale of tangible capital assets 28,860 49,993 Cash used to acquire tangible capital assets (2,664,870) (9,286,992) Net change in cash from capital activities (2,636,010) (9,236,999)

Financing Activities Decrease in net long term liability (1,999,968) (1,643,088) Net change in cash from financing activities (1,999,968) (1,643,088)

Net change in cash and temporary investments (989,357) (5,884,892)

Cash and temporary investments, beginning of year 31,204,742 37,089,634

Cash and temporary investments, end of year 30,215,385 31,204,742

Cash and temporary investments consist of: Cash 30,215,385 31,204,742 Temporary investments -

30,215,385 31,204,742


Page 54 of 78

DRAFT

Essex-Windsor Solid Waste Authority Notes to the Financial Statements For the Year Ended December 31, 2019

1

The Essex-Windsor Solid Waste Authority (the "Authority") is a Joint Board of Management created by the Corporation of the County of Essex (the "County") and the Corporation of the City of Windsor (the "City") pursuant to an agreement dated May 18, 1994, (the "EWSWA Agreement") to establish, operate and manage, among other things, the Regional Landfill, recycling and waste diversion programs.

1. Summary of Significant Accounting Policies and Reporting Practices:

The financial statements of the Authority are prepared in accordance with accounting policies prescribed by the Public Sector Accounting Board of the Canadian Institute of Chartered Accountants.

Basis of accounting:

(i) Accrual:

The accrual basis of accounting recognizes revenue as it is earned and is measurable.Expenses are recognized as they are incurred and are measurable as a result of the receiptof goods or services and the creation of a legal obligation to pay.

(ii) Non-financial Assets:

Non-financial assets are not available to discharge existing liabilities and are held for usein the provision of services. They generally have useful lives extending beyond the currentyear and are not intended for sale in the ordinary course of operations.

(iii) Tangible Capital Assets:

Tangible Capital Assets are recorded at cost which includes amounts that are directlyattributable to acquisition, construction, development or betterment of the asset. The cost,less residual value, of the tangible capital assets, excluding land and landfill sites, areamortized on a straight line basis over their estimated useful lives as follows:

Asset Classification & Amortization Schedule

Classification Useful Life (Years) Buildings 15-20Machinery & Equipment 5-15Vehicles 7-10Land Improvements 10-20Heavy Machinery 7-10Office Equipment 10

The Regional Landfill has an estimated service capacity of 8,000,000 tonnes and is being amortized using the units of production method based on capacity used during the year.

Land has an infinite life and accordingly is not amortized.

Page 55 of 78

DRAFT


2

1. Summary of Significant Accounting Policies and Reporting Practices (continued):

(iv) Landfill closure and post closure liability:

The liability for closure and post closure care of the Regional Landfill is recognized overthe term of operation of the landfill, beginning when the site first accepted waste and willbe fully recognized when the site stops accepting waste. The change in the liability andannual expense is determined pro-ratably based on the percentage of cumulative cubicmetres used over total estimated cubic metres of capacity, to estimated total closure andpost-closure expenses, less expenses previously recognized.

The Authority also monitors two closed landfills. Under agreements with five localmunicipalities, the Authority can recover the post closure care costs from the localmunicipalities in the same proportion as the waste deposited in the landfill. The localmunicipalities bear the cost of monitoring the closed landfills and therefore the liability forpost closure costs have not been included in the liability for landfill post closure costs.

(v) Employee future benefit obligations:

The Authority has adopted the accrued method of accounting for employee future benefitsas required by the Canadian Institute of Chartered Accountants. The cost of future benefitsearned by employees is actuarially determined using the projected benefit method proratedon service and assumptions of mortality and termination rates, retirement age andexpected inflation rate. Actuarial gains and losses on the accrued benefit obligation arisefrom differences between actual and expected experience and from changes in theactuarial assumptions used to determine the accrued benefit obligation. Actuarial gainsand losses for non-pension post-retirement benefits are amortized over the averageremaining service period of active employees, which is 13 years. Actuarial gains andlosses for post-employment benefits are fully recognized in the year they arise.

(vi) Use of estimates:

The preparation of the financial statements in conformity with Canadian public sectoraccounting standards requires management to make estimates and assumptions thataffect the reported amounts of assets and liabilities and disclosure of contingent assetsand liabilities at the dates of the financial statements and the reported amounts of revenuesand expenses during the reporting periods. Significant items subject to such estimatesand assumptions include the valuation of accounts receivable, the valuation of employeebenefits, the carrying value of Regional Landfill post-closure costs and the carrying valueof tangible capital assets. Actual results could differ from those estimates.

Page 56 of 78

DRAFT


3

2. Due from City of Windsor:

As more fully described in note 6, the Authority received certain proceeds and investments in settlement of certain litigation. These investments are held in trust by the City on behalf of the Authority and consist of the following:

Market Value 2019

$

Market Value 2018

$ Government of Canada Stripped Coupon Bond Maturing December 1, 2024 - $5,317,650 4,850,867 4,691,869

RBC Dominion Securities - Cash 108 108

$4,850,975 $4,691,977

3. Pension Agreements

The Authority contributes to the Ontario Municipal Employees Retirement System (OMERS) on behalf of 27 employees. OMERS is a multi-employer, defined benefit plan which specifies the amount of the retirement benefit to be received by employees based on their length of service and earnings. However, as OMERS does not segregate its pension assets and liabilities information by individual employer, there is not sufficient information to enable the Authority to account for the plan as a defined benefit plan. The plan has been accounted for as a defined contribution plan.

The amount contributed to OMERS for 2019 was $195,513 (2018 - $190,096) for current service. Contributions in the current year have been included as an expense within the statement of operations and accumulated deficit.

4. Employee Benefits Payable

Employee future benefit obligations are future liabilities of the Authority to its employees and retirees for benefits earned but not taken as at December 31, 2019 and consists of the following:

2019 $

2018 $

Post retirement benefits 251,793 268,022 Post employment benefits WSIB future benefits

8,638 57,152

12,956 56,663

$317,583 $337,641

The Authority measures its post retirement and post employment benefit obligation for accounting purposes as at December 31 each year and consists of the following:

2019 2018Discount rate 4.25% 4.25% Medical trend rate

Initial 5.750% 6.083%Ultimate 3.75% 3.75%

Dental trend rate 3.75% 3.75%

The medical trend rate has an initial rate of 6.417% but reduces by 0.333% per year to 3.75% in 2025.

Page 57 of 78

DRAFT


4

Information about the Authority’s future obligation with respect to post retirement and employment benefits are as follows:

2019 $

2018 $

Accrued benefit liability at the beginning of the year 337,641 351,526 Current service cost 15,387 14,619 Interest 12,587 12,863Amortization of actuarial gains (13,773) (7,412) Expected benefit payments (34,259) (33,955)

Accrued benefit liability at the end of the year 317,583 337,641 Unamortized net actuarial gains (4,967) (14,421)

Obligation for benefits 312,616 323,220

5. Regional Landfill Post-Closure Costs:

The Statement of Financial Position reflects a balance of $13,880,790 (2018 - $8,096,090) for Regional Landfill post-closure care expenses, representing an estimate of expenses that would otherwise be incurred had the Regional Landfill ceased receiving waste as of December 31, 2019. This liability for perpetual care is to be recognized over the term of the Regional Landfill operation, the balance of which is currently estimated to be an additional 20 years, based on past and projected waste levels. The site has an approximate capacity of 12.2 million cubic metres, of which 6.2 million has been consumed to December 31, 2019. The nature of post-closure expenses will relate to monitoring, hauling and treating leachate; monitoring ground and surface water; monitoring gas and maintenance of drainage system and final cover.

It is being estimated that by the time the Regional Landfill ceases operating in 2039, $84.1 million will berequired for post-closure care for a period of 40 years subsequent to its closure, which is management'scurrent best estimate of the period such care will be necessary.

The Authority has established a reserve to help fund these future expenses, and at December 31, 2019, the balance in this reserve fund approximated $2.362 million (2018 – $2.292 million).

6. Net Long-Term Liability:

In July 2005, the County, City and Authority (the "Plaintiff") settled a legal action commenced in the Ontario Superior Court of Justice against MFP Financial Services, Leasing-Infrastructure Financing Trust 1 ("LIFT") and others in which the Plaintiffs had alleged that certain of the defendants had fraudulently and negligently misrepresented the rate of interest payable by the Plaintiffs in respect of a head lease and sublease intended to be a loan to finance certain costs incurred by the Authority to develop the Regional Landfill and pay the costs of future landfill expansions.

Under the terms of the mediated and Court approved settlement, LIFT assigned its rights under the original head lease which the Court ruled was a loan from LIFT to the County and City, to Sun Life Assurance Company Limited ("Sun Life"). Sun Life restructured the loan, in favour of the debenture in the amount of $62,808,331, bearing interest at 6.427% per annum, issued by the County, on behalf of the County and the Authority. The County and the City are jointly liable for the debenture, which provided for principal and interest payments on January 15 and July 15 of each year, commencing January 15, 2006 and maturing on July 31, 2031. Total interest over the term of the debenture will aggregate $88,454,959. Other significant terms and conditions of the settlement are as follows:

(a) Cash proceeds of $5,728,000 held by LIFT on account of a payment previously owingunder the head lease were distributed to the County and City and used to retire certainindebtedness incurred in prior years by the Authority with respect to Regional Landfillexpenses.

Page 58 of 78

DRAFT


5

(b) Investments held by another defendant with a book value of $10,195,743 at the date ofsettlement were distributed to the County and the Authority. At their respective maturitydates, these investments will be considered as further advances by LIFT as provided underthe original head lease agreement.

(c) Payment of $7,146,880 by LIFT to the County and City, which was used, along with interestearned thereon, towards payments otherwise due with respect to the Sun Life debentureduring the period commencing January 15, 2006 and ended on January 15, 2008. Thoseproceeds were intended to effectively reduce the original cost of borrowing included in thehead lease and sub-lease during this period. As part of the agreement, no other paymentswith respect to the debenture are payable during this timeframe.

The investments noted in paragraph (b) above are currently being held by the City in trustfor the Authority.

(d) Payment of $2,400,000 by MFP Financial Services Limited on account of costs of the legalaction incurred by the Plaintiffs.

Net Long term liability consists of:

2019 $

2018 $

Debenture payable 59,160,026 61,102,200 Accrued Interest 1,760,478 1,818,272

$60,920,504 $62,920,472

Under the terms of the debenture agreement, no principal repayments were required until 2013 and the excess of interest otherwise payable over the actual amount of the debenture payments due annually was capitalized as part of the debenture payable. Principal repayments began in 2013.

Principal payments due over the next five years and thereafter are as follows:

2020 $2,316,0722021 $2,719,1792022 $3,153,4962023 $3,621,1532024 $3,938,1762025 and thereafter $43,411,950

Page 59 of 78

DRAFTE

ssex-W

ind

so

r S

olid

Waste

Au

tho

rity

N

ote

s t

o t

he F

inan

cia

l S

tate

men

ts

Fo

r th

e Y

ear

En

ded

Decem

ber

31,

2019

6

7.

Tan

gib

le C

ap

ital A

sse

ts:

2019

Reg

ion

al

Lan

dfi

ll

Co

ns

tru

cti

on

L

an

d

Lan

d

Imp

rove

me

nts

B

uild

ing

an

d

Imp

rove

me

nts

V

eh

icle

s

Hea

vy

Mach

inery

Mach

inery

an

d

Eq

uip

men

t

Off

ice

Fu

rnit

ure

&

Eq

uip

men

t

Co

mp

ute

r S

ys

tem

s

To

tal

Co

st

Ba

lan

ce

, b

eg

inn

ing

of

ye

ar

$ 4

6,1

58

,02

4

$ 4

,45

0,7

09

$

5,2

15

,18

9

$ 1

2,4

51

,93

0

$ 5

06

,35

8

$ 4

,08

4,5

13

$

6,0

31

,47

3

$ 3

7,3

80

$

14

4,4

37

$

79

,08

0,0

13

Additio

ns

792,9

09

-110,1

83

--

132,2

53

1,5

81,7

15

-47,8

10

2,6

64,8

70

Dis

posals

--

--

(54,5

44

)(1

01,8

52

)-

(15,9

84

)(6

4,5

06

)(2

36,8

86

)

Asse

ts u

nd

er

co

nstr

uction

--

--

- -

- -

--

Bala

nce,

en

d o

f ye

ar

$ 4

6,9

50

,93

3

$ 4

,45

0,7

09

$

5,3

25

,37

2

$ 1

2,4

51

,93

0

$ 4

51

,81

4

$ 4

,11

4,9

14

$

7,6

13

,18

8

$ 2

1,3

96

$

12

7,7

41

$

81

,50

7,9

97

Ac

cu

mu

late

d A

mo

rtiz

ati

on

Ba

lan

ce

, b

eg

inn

ing

of

ye

ar

$ 2

4,9

09

,70

0

-$

2,6

01

,27

2$

8,8

76

,89

5

$ 3

83

,91

1

$ 2

,22

4,6

54

$

5,4

01

,97

9

$ 2

4,8

04

$

14

4,4

37

$

44

,56

7,6

52

Dis

posals

--

--

(54,5

44

)(1

01,8

52

)-

(15,9

84

)(6

4,5

06

)(2

36,8

86

)

Am

ort

iza

tio

n E

xp

en

se

2,5

07

,71

4-

17

0,0

77

47

5,2

58

21

,31

04

63

,56

81

68

,71

02

,14

07

,96

83

,81

6,7

45

Bala

nce,

en

d o

f ye

ar

$ 2

7,4

17

,41

4

-$

2,7

71

,34

9$

9,3

52

,15

3

$ 3

50

,67

7

$ 2

,58

6,3

70

$

5,5

70

,68

9

$ 1

0,9

59

$

87

,89

9

$ 4

8,1

47

,51

1

Net

Bo

ok V

alu

e,

en

d o

f year

$ 1

9,5

33

,51

9

$ 4

,45

0,7

09

$

2,5

54

,02

3

$ 3

,09

9,7

77

$

10

1,1

37

$

1,5

28

,54

4

$ 2

,04

2,4

99

$

10

,43

7

$ 3

9,8

42

$

33

,36

0,4

86

Page 60 of 78

DRAFTE

ssex-W

ind

so

r S

olid

Waste

Au

tho

rity

N

ote

s t

o t

he F

inan

cia

l S

tate

men

ts

Fo

r th

e Y

ear

En

ded

Decem

ber

31,

2019

7

7.

Tan

gib

le C

ap

ital A

sse

ts (

co

nti

nu

ed

):

2018

Reg

ion

al

Lan

dfi

ll

Co

ns

tru

cti

on

L

an

d

Lan

d

Imp

rove

me

nts

B

uild

ing

an

d

Imp

rove

me

nts

V

eh

icle

s

Hea

vy

Mach

inery

Mach

inery

an

d

Eq

uip

men

t

Off

ice

Fu

rnit

ure

&

Eq

uip

men

t

Co

mp

ute

r S

ys

tem

s

To

tal

Co

st

Ba

lan

ce

, b

eg

inn

ing

of

ye

ar

$ 3

9,5

65

,79

9

$ 4

,45

0,7

09

$

3,4

93

,13

7

$ 1

2,6

33

,29

4

$ 4

97

,10

2

$ 4

,12

7,5

84

$

5,7

43

,95

9

$ 3

7,3

80

$

14

4,4

37

$

70

,69

3,4

01

Additio

ns

--

2,0

45,0

00

-28,7

93

221,4

00

261,1

86

--

2,5

56,3

79

Dis

posals

--

(322,9

48

)(1

81,3

64

)(1

9,5

37

)(2

64,4

71

)(1

12,0

60

)-

- (9

00,3

80

)

Asse

ts u

nd

er

co

nstr

uctio

n

6,5

92

,22

5-

- -

- -

138,3

88

--

6,7

30,6

13

Bala

nce,

en

d o

f ye

ar

$ 4

6,1

58

,02

4

$ 4

,45

0,7

09

$

5,2

15

,18

9

$ 1

2,4

51

,93

0

$ 5

06

,35

8

$ 4

,08

4,5

13

$

6,0

31

,47

3

$ 3

7,3

80

$

14

4,4

37

$

79

,08

0,0

13

Ac

cu

mu

late

d A

mo

rtiz

ati

on

Ba

lan

ce

, b

eg

inn

ing

of

ye

ar

$ 2

2,9

18

,04

1

-$

2,6

92

,90

6$

8,5

83

,00

1

$ 3

82

,63

1

$ 2

,03

9,3

85

$

5,2

54

,52

7

$ 2

2,6

64

$

14

4,4

37

$

42

,03

7,5

92

Dis

posals

--

(207,8

32

)(1

81,3

64

)(1

9,5

37

)(2

64,4

71

)(1

12,0

61

)-

- (7

85,2

65

)

Am

ort

iza

tio

n E

xp

en

se

1,9

91

,65

9-

11

6,1

98

47

5,2

58

20

,81

74

49

,74

02

59

,51

32

,14

0-

3,3

15

,32

5

Bala

nce,

en

d o

f ye

ar

$ 2

4,9

09

,70

0

-$

2,6

01

,27

2$

8,8

76

,89

5

$ 3

83

,91

1

$ 2

,22

4,6

54

$

5,4

01

,97

9

$ 2

4,8

04

$

14

4,4

37

$

44

,56

7,6

52

Net

Bo

ok V

alu

e,

en

d o

f year

$ 2

1,2

48

,32

4

$ 4

,45

0,7

09

$

2,6

13

,91

7

$ 3

,57

5,0

35

$

12

2,4

47

$

1,8

59

,85

9

$ 6

29

,49

4

$ 1

2,5

76

$

-

$ 3

4,5

12

,36

1

Page 61 of 78

DRAFT


8

8. Accumulated Deficit:

Accumulated deficit consists of individual fund surpluses (deficits) and reserves as follows:

2019 2018

DEFICIT $ $

Invested in tangible capital assets 24,891,977 25,907,842

Unfunded

Net long-term liability (60,920,504) (62,920,472)

Landfill post-closure costs (13,880,790) (8,096,090)

Employee benefits (317,583) (337,641)

Total deficit (50,226,900) (45,446,361)

RESERVES

Equipment Replacement 7,563,126 6,372,612

Rate Stabilization 7,164,251 16,061,069

Working Capital 650,000 650,000

Regional Landfill 2,861,602 789,470

Regional Landfill Perpetual Care 2,362,291 2,291,615

Regional Landfill Debt Retirement 9,957,047 10,440,587

Regional Landfill Future Cell Construction 12,064,406 7,734,670

Landfill 2 Perpetual Care 74,894 488,024

Landfill 3 Perpetual Care 291,742 414,689

Waste Diversion 2,000,000 -

Total reserves 44,989,359 45,242,736

Total accumulated deficit (5,237,541) (203,625)

Page 62 of 78

DRAFT


9

9. Budget Data:

The audited budget data presented in these financial statements is based upon the 2019 operating and capital budgets approved by the Authority on April 11, 2019. Amortization was not contemplated on development of the budget and, as such, has been included based on the actual 2019 figure. The chart below reconciles the approved budget to the budget figures reported in these consolidated financial statements.

Budget Amount

Revenue: Operating Budget $ 24,261,920 Capital Budget 1,951,000

Add: Transfers from other funds (457,830)

Total Revenue $ 26,670,750

Expenses: Operating Budget $ 28,078,665 Capital Budget 1,951,000

Less: Capital Expenses (1,951,000)

Total Expenses $28,078,665

Annual Deficit ($ 1,407,915)

10. Expenses by Object:

2019 $

2018 $

Operating goods and services 19,808,283 13,859,436 Regional Landfill financing costs 5,840,267 5,601,700 Municipal and residential compensation 3,411,901 2,367,655

Salaries, wages and employees benefits 3,132,842 2,667,907 Amortization 3,816,745 3,315,325

36,010,038 27,812,023

11. Contingency:

During the normal course of operations, the Authority may be subject to various legal actions. The settlement of these actions, if any, is not expected to have a material effect on the financial statements of the Authority.

12. Due from Municipalities:

The Statement of Financial Position reflects a balance of $687,528 (2018 - $916,698) due from the City of Windsor, the Town of Lakeshore and the Town of Tecumseh for the costs relating to the clay capping project at closed Landfill 3. The Authority manages the perpetual care of closed Landfill 3 in Lakeshore and charges back the 3 municipalities for all expenditures based on the percentage of waste originally deposited in the landfill when it was operational. The clay capping project cost for 2013 to 2016 was $2,322,458. The Authority is financing the project cost by borrowing internally from one of its reserves and charging the 3 municipalities over a 10 year period. The interest income the reserve would have otherwise earned will also be charged to the Landfill 3 budget and borne solely by Windsor, Lakeshore and Tecumseh.

Page 63 of 78

DRAFT


10

13. Subsequent Event:

In January 2020, an outbreak of a novel coronavirus (COVID-19) surfaced in Wuhan, China and then expanded worldwide. Our proactive actions taken to contain the spread of the virus in our work places has caused some disruption to our operations and our employees. As of the date of these financial statements, it is too early to determine the impact on revenues and incremental costs but these are being actively monitored and managed. It is anticipated that revenues will be impacted although the duration and intensity of the impact of the coronavirus and resulting disruption to the Authority’s operations is uncertain.

Page 64 of 78


April 17, 2020


Subject: January to March 2020 – Three Month Operations Financial Review

Purpose

The purpose of this report is to present a three month financial review of the operating costs and revenue.

Background

Section 5(l) of the Agreement between the City of Windsor and County of Essex that created the Essex-Windsor Solid Waste Authority states: “The Authority shall receive operating statements and reports on a quarterly basis, or more frequently if desired by the Authority and/or City or County Council.”

Discussion

Historically the delivery of material for disposal at Authority depots is much lower during the period of January to March than other months of the year. This creates a challenge for Administration to compare actual first quarter results to budget estimates. Administration has therefore only included in this report items that have a material variance to budget or are significant in nature such as Municipal revenue and the quarterly recycling revenue.

Operating Revenue

Municipal Tip Fee Revenue – Refuse

Municipal tip fee revenue is higher compared to prior year results. For the three month period January-March 2020 a total of 24,045 tonnes were received for disposal compared to 22,843 tonnes delivered during the same period in 2019.

Municipal Tip Fee Revenue – Organics

Most municipal organic programs do not operate in the winter months.

Page 65 of 78

Industrial/Commercial/Institutional (IC&I) Tip Fee Revenue – Landfilled Material

Revenue from IC&I customers is higher than prior year results. For the three month period January - March 2020 a total of 51,881 tonnes were received for disposal compared to 39,477 tonnes delivered during the same period in 2019. This represents a favourable variance of 12,404 tonnes.

The first quarter of 2020 included a significant amount of episodic contaminated soil from a local construction project. The 2020 budget included $700,000 of revenue (20,000 tonnes) from the disposal of contaminated soil. Actual revenue for the period of January to March totals $1,271,519 (36,329 tonnes). Although the full year budgeted revenue figure has been exceeded in the 1st quarter it is still unknown the total amount of material that may be delivered for disposal. This particular construction project has finished. Administration will continue to update the Board throughout 2020 on the receipt of episodic waste.

The 12,404 tonne variance is described further in the table below:

Description 2020 Tonnes 2019 Tonnes

Industrial, Commercial or Institutional Waste 10,034 9,472

Greenhouse Vines and Growing Medium 5,518 5,175

Contaminated Soil 36,329 24,830

Total Tonnes 51,881 39,477

Industrial/Commercial/Institutional Tip Fee Revenue – Non-Landfilled Material

No significant variances have been identified.

Sale of Recyclable Goods

Recyclable material commodity prices have been stable during the first quarter of 2020. Average revenue from the sale of recyclables is $5 per tonne more than that budgeted for the three month period ($89 vs. $84). Tonnage received is under budget by 178 tonnes (4,917 actual tonnes vs. 5,095 budgeted tonnes). Actual revenue for the period was $436,822 compared to budgeted revenue of $435,350. This equates to a favourable variance of $1,472 which is due to the aforementioned lower tonnage and higher price per tonne.

The following table contains the 2020 budget figures, year to date and current prices per tonne for each recyclable material.

Page 66 of 78

Material 2020 Budget Price Per Tonne

January to March Average Price

April 2020 Sales Price

Newspaper $47 $47 $61

OCC (Cardboard) $69 $78 $184

Boxboard/Hardpack $3 $27 $115

Clear Glass $36 $29 $31

Tin/Steel $205 $224 $148

Fine Paper $200 $153 $153

Aluminum $1,445 $1,464 $1,226

PET – Plastic $185 $279 $337

HDPE – Plastic $318 $346 $215

Polycoat $29 $19 $25

Mixed Plastics $118 $99 $50

Mixed Metals $113 $152 $152

Operating Expenditures

No significant variances have been identified during the first 3 months of 2020.

Recommendation

That this report be received for information purposes.

Submitted By


Page 67 of 78


April 17, 2020


Subject: Appointment of Auditor for the Essex-Windsor Solid Waste Authority

Purpose

The purpose of this report is to recommend the appointment of KPMG LLP Chartered Accountants as the Authority’s auditor for the five year period 2020 – 2024.

Discussion

KPMG’s term as auditor ended after the audit of the Authority’s 2019 financial statements in 2020. KPMG had been engaged on behalf of the Authority by an agreement with the County of Essex. The County of Essex will be recommending that KPMG be reappointed for another five year term. Part of the fee proposal made by KPMG includes the fee that would be charged to the Authority.

Budget Impact

The Authority has taken advantage of the County’s purchasing power in attaining a reasonable audit fee. The fee to be assessed for the audit to be conducted in 2020 pertaining to the 2019 financial statements will be $12,750.

KPMG has provided the following fee proposal for the new 5 year term:

2020 2021 2022 2023 2024

$13,000 $13,300 $13,500 $13,800 $14,200

Additionally, KPMG is also the auditor for the City of Windsor.

Page 68 of 78

Recommendation

THAT KPMG LLP Chartered Accountants be appointed the Authority’s auditor for a five year period commencing with the fiscal year ending December 31, 2020.

Submitted By


Page 69 of 78


April 21, 2020

To: The Chair and Board of the Essex-Windsor Solid Waste Authority From: Ilija Maodus, General Manager Meeting Date: Tuesday, May 05, 2020

Subject: Summary of Legal Account(s)

1. Courey Law $772.24

Regarding: Legal Advice re: Regional Landfill drainage matter Invoice # 10543 Billing Period March 2020 Invoice Date April 16, 2020

Recommendation

That the Board authorize the payment of the legal account as summarized.

Submitted By


Page 70 of 78


By-Law Number 4-2020

Being a By-Law to Authorize the Amendment to Order and Proceedings Policy EW-001 re: Electronic Meetings during a Declaration of Emergency

WHEREAS the Essex-Windsor Solid Waste Authority has authorized an amendment to Order and Proceedings Policy EW-001 re: Electronic Meetings during a Declaration of Emergency.

NOW THEREFORE the Essex-Windsor Solid Waste Authority revise Order and Proceedings Policy EW-001 as follows:

1. THAT the following sentences be added to Section 2.1 as follows:In the event that the City of Windsor or the County of Essex or the Province of Ontario make aDeclaration of Emergency, the EWSWA Board may choose to conduct a meeting of the Board, orany of its committees, via video-conference or teleconference. If possible, the Board Chair, GeneralManager and Executive Secretary shall be physically present at the same location in order toconduct the meeting and to administer the video-conference or tele-conference.

2. THAT a sentence be added to Section 2.4 as follows:In the event a Board meeting is conducted via video-conference or tele-conference due to aDeclaration of Emergency, instructions will be posted on the Authority’s website and on the agendacover page so as to advise the public and the media as to how they may view and/or listen to themeeting via a video-conference link and/or tele-conference.

3. THAT a sentence be added to Section 8.7 as follows:Delegates shall not be permitted to participate in the event that a Board meeting is conducted viavideo-conference or tele-conference. Under this circumstance, a delegate can choose to presenta written submission in advance of the meeting for the Board to consider.

THIS By-Law shall take effect upon the final passing thereof.


___________________________ Gary Kaschak

EWSWA Board Chair

___________________________ Ilija Maodus

General Manager

Read a First, Second and Third Time, Enacted and Passed this 5th Day of May, 2020.

Page 71 of 78



Being a By-Law to Authorize the Execution of an Agreement Between the Essex-Windsor Solid Waste Authority and E.R. Vollans for the Supply of a Four Wheel Drive Utility Tractor to be used at the Essex-Windsor Regional Landfill, closed Landfill No. 2 and closed Landfill No. 3

WHEREAS the Essex-Windsor Solid Waste Authority has approved entering into an Agreement with E.R. Vollans. (hereinafter referred to as the Contractor), for the supply of a four wheel drive utility tractor to be used at the Essex-Windsor Regional Landfill, closed Landfill No. 2 and closed Landfill No. 3

NOW THEREFORE the Essex-Windsor Solid Waste Authority enacts as follows:

1. THAT EWSWA hereby approves the acquisition of a four wheel drive utility tractor from E.R. Vollansupon and subject to the terms, covenants and conditions contained in the Agreement and ContractDocuments.

2. THAT the term of this Agreement shall reflect the terms and conditions set out in the tenderdocuments;



___________________________ Gary Kaschak

EWSWA Board Chair

___________________________ Ilija Maodus

General Manager


Page 72 of 78



Being a By-Law to Authorize the Extension of an Agreement Between the Essex-Windsor Solid Waste Authority and 1869096 Ontario Limited, Operating as Canadian Transfer for the Supply of Specialized Equipment Operators at Transfer Station #2 and the Essex-Windsor Regional Landfill

WHEREAS the Essex-Windsor Solid Waste Authority has approved entering into an extension Agreement with 1869096 Ontario Limited, Operating as Canadian Transfer (hereinafter referred to as the Contractor), for the supply of specialized equipment operators at Transfer Station #2 and the Essex-Windsor Regional Landfill for Three Years to December 31, 2023.


1. THAT EWSWA hereby approves an extension Agreement with 1869096 Ontario Limited,Operating as Canadian Transfer.

2. THAT the term of the original Agreement be extended for the period January 1, 2021 – December31, 2023 with an extension option for any period or periods up to two (2) additional years upon themutual agreement of both parties and shall reflect the terms and conditions set out in the originaltender documents;



___________________________ Gary Kaschak

EWSWA Board Chair

___________________________ Ilija Maodus

General Manager


Page 73 of 78



Being a By-Law to Authorize the Extension of an Agreement Between the Essex-Windsor Solid Waste Authority and Windsor Disposal Services Ltd. for Processing/Grinding and Hauling of Organic Waste

WHEREAS the Essex-Windsor Solid Waste Authority has approved entering into an extension Agreement with Windsor Disposal Services Ltd. (hereinafter referred to as the Contractor), for Processing/Grinding and Hauling of Organic Waste on a month-to-month extension at a twenty percent increase to the current pricing effective June 1, 2020 until such time as alternate arrangements are made or until January 31, 2021 at the latest.


1. THAT EWSWA hereby approves an extension Agreement with Windsor Disposal Services Ltd.

2. THAT the term of the original Agreement be extended on a month-to-month extension effectiveJune 1, 2020 until such time as alternate arrangements are made or until January 31, 2021 at thelatest and shall reflect a twenty percent increase to current pricing;



___________________________ Gary Kaschak

EWSWA Board Vice Chair

___________________________ Ilija Maodus

General Manager


Page 74 of 78



Being a By-Law to Appoint KPMG LLP Chartered Accountants as the Authority’s Auditor for the Five Year Period 2020-2024

WHEREAS the Essex-Windsor Solid Waste Authority Administration has appointed KPMG LLP Chartered Accountants as the Authority’s auditor for the five year period 2020-2024.


THAT KPMG LLP Chartered Accountants be appointed the Authority’s auditor for a five year period commencing with the fiscal year ending December 31, 2020.



___________________________ Gary Kaschak

EWSWA Board Vice Chair

___________________________ Ilija Maodus

General Manager


Page 75 of 78



Being a By-law to Endorse Resolution to AMO re: Blue Box Transition Date to Producers

WHEREAS Essex-Windsor is supportive of a timely, seamless and successful transition of Blue Box programs to full financial and operational responsibility by producers of packaging, paper and paper products;

AND WHEREAS the Association of Municipalities of Ontario has requested municipal governments with Blue Box programs to provide an indication of the best date to transition our Blue Box program to full producer responsibility;

THEREFORE BE IT RESOLVED: THAT Essex-Windsor would like to transition their Blue Box program to full producer responsibility as follows:

1. (A) THAT if agreeable to Producers, that an entire municipal blue box program does not need tobe transitioned at one time but that components of it can be transitioned at different dates, then it is the preference that Essex-Windsor’s blue box recycling program be transitioned as follows:




1. (B) THAT if Producers wish for an entire municipal blue box program to be transitioned at onetime then it is the preference that Essex-Windsor’s blue box recycling program be transitioned as follows:


2. AND THAT this decision is based on the following rationale:

The contract for County of Essex blue box collection and processing of all recyclablesdelivered from the County of Essex and the City of Windsor expires on December 31, 2022.

The contract for City of Windsor blue box collection expires on August 27, 2024.If Producers will not transition Essex-Windsor’s program in two segments, then the contractfor County collection and processing of all recyclables will be extended beyond December 31,2022 to August 27, 2024 to coincide with Windsor’s collection contract.

Page 76 of 78

3. AND THAT Essex-Windsor may be interested in providing collection services to Producersshould we be able to arrive at mutually agreeable commercial terms.

4. AND FURTHER THAT any questions regarding this resolution can be directed to Eli Maodus,General Manager, Essex-Windsor Solid Waste Authority at 519-776-6441 x1226 or [email protected]

5. AND FURTHER THAT the resolution be forwarded to the Association of Municipalities ofOntario and the Ontario Ministry of the Environment, Conservation and Parks.


Gary Kaschak EWSWA Board Chair


Read a First, Second and Third Time, Enacted and Passed This 5th Day of May 5, 2020.

Page 77 of 78




Being a By-law to Confirm the Proceedings of the Meeting of the Board of the Essex-Windsor Solid Waste Authority.

WHEREAS by Agreement dated 18 May 1994, made between the Corporation of the County of Essex and the Corporation of the City of Windsor, the Essex-Windsor Solid Waste Authority (The Authority) was created as a joint board of management pursuant to Sections 207.5 and 209.19 of the Municipal Act, RSO 1990, Chapter M.45 and;

WHEREAS Subsection 5.(3) of the Municipal Act, RSO 2001, Chapter 25, provides that the powers of a municipality shall be exercised by By-Law and;

WHEREAS Section 1 of the Municipal Act RSO 1990, Chapter M 46 defines a municipality as including a board, commission or other local authority exercising any power with respect to municipal affairs or purposes and;

WHEREAS it is deemed expedient that the proceedings of the Authority at this meeting be confirmed and adopted by By-Law

NOW THEREFORE the members of the Authority enact as follows:

1) The action of the members of the Authority in respect to each recommendation contained in theReport/Reports of the Committees and each motion and resolution passed and other actiontaken by the members of the Authority at this meeting is hereby adopted and confirmed as if allsuch proceedings were expressly set out in this by-law.

2) The Chair and the proper officials of the Authority are hereby authorized and directed to do allthings necessary to give effect to the action of the members of the Authority referred to in thepreceding section hereof.

3) The Chair and the General Manager of the Authority are authorized and directed to execute alldocuments necessary in that behalf.


EWSWA Board Chair


Read a First, Second and Third Time, Enacted and Passed This 5th Day of May 5, 2020.

Page 78 of 78