Here are the highlights from the Township of Drummond/North Elmsley Council meeting held on Tuesday, February 28, 2023:

CAO/Clerk Appointment:
Council appointed Cathy Ryder as the Chief Administrative Officer/Clerk effective March 31, 2023 to replace Cindy Halcrow who is retiring on March 30, 2023. Cathy has been working with the Township since 2009 and is the current Clerk. She has diplomas from McMaster University in Human Resources Management, Municipal Administration Program from AMCTO, Certified Municipal Manager (CMO) from AMCTO and a Certificate in Leadership from the University of Guelph, Employment Law and Human Resources AMCTO and certification in IT

Council approved amendments to the CAO’s job description to include the Clerk responsibilities such as municipal elections, freedom of information requests, human resources and IT. Council also approved a new Deputy Clerk job description and salary gird of $61,674 to $72,347 to replace the Clerk position. The position is expected to be filled shortly.

Livestock Valuer Increase in Compensation
Council approved an increase in the compensation paid to Livestock Valuers from $65 per visit to $80 per visit and include mileage expenses. The increase is estimated to cost $600 per year.

Budget Restatement
Council approved the 2023 Budget Restatement. The Township is required underOntario Regulation 284/09 to report on amortization, post-employment benefits, solid waste landfill closure, and post-closure expenses that are excluded from the budget. In 2009, accounting standards and financial reporting requirements changed significantly, with the most notable change being the requirement to report on tangible capital assets. However, these accounting standards do not require budgets to be prepared on the same basis. Drummond/North Elmsley continues to prepare budgets on the traditional cash or a modified accrual basis. Cash basis budgets do not include the requirement of accrual accounting and accounting for non-financial assets such as Tangible Capital Assets. Allowable expenses as per Ontario Regulation 284-09 include: amortization expense; post-employment benefit expenses; and solid waste landfill closure and postclosure expenses. The municipality excludes amortization expenses from its cashbased budget. Landfill closure and post-closure expenses are included in the annual budget therefore no adjustment or restatement is required. The Township does not have post-employment expenses and as such, there is no reporting required. For the purposes of this accounting exercise which has no financial impact on the budget, the net result of all adjustments is a surplus of $297,944.

Upcoming Meetings
• Council Meeting: March 14, 2023 at 5:00 p.m.
• Committee of the Whole: March 14, 2023 following the Council meeting