2024 financial statements approved after clean audit

Okay, everyone, if I could have your cameras just turned on so I can make sure we have. Quorum. That'd be great. Thank you. Okay. We just met Coram there. Thank you so much. I. 'm going to call to order our city council meeting. It is Tuesday, June the 24th, 2025. Only there's not 530. It is 645. So thank you very much for joining us. And right off the top, Actually what I'm going to do. Is. I'm going to just shift something in the agenda because our presenter has been waiting for over an hour now, so we're going to do the closed meeting at the very end. It's a very quick thing at the end, so let's get to the let's. Get to our presenter first. If we can move through consent. I don't know. If that will happen. But if it does, then we can get right through to our presenter. Just for now. What we'll do is we'll move that. So if I could. Please just have everyone rise. If you're able to recognize our national anthem. Thank you.

Jennifer, would you like to lead us?

Thank you. Just a moment of silent reflection.

Thank you. And now for our territorial acknowledgment. Sorry. I'm just having a little bit of a cough. Linda, would you mind? No. Would you mind reading this for us tonight? Thank you. Just don't. Want to interrupt. Just go ahead. As we gather, let us take time to reflect on our privilege to live and work in wealth. A city built over rich indigenous histories. We are guests here, and we should reflect upon the responsibility. To care for this land. The people who live here today. And the generations to come. If our actions today can move us towards reconciliation, we should take pause. And make those decisions with intention and gratitude. This place we call Gualth has served as traditional lands and a place of refuge for many peoples over time, but more specifically, the Adawonderac and the harnof shone this land is held as the treaty lands and territory with the Mississaugas of the credit First Nation. Guel flies directly adjacent to the Haldeman tract and is part of a long established traditional hunting ground for the six nations of the grand river. Many first nations, Inuit and Mati people who have come from across Turtle

island called Guelph home today. Thank you very much for jumping in there. I appreciate that. Any disclosure of precautionary interest, any general nature thereof, for the items in front of us. No. And I think I'll just ask now, is there any disclosure for the closed item? That we'll go in for later as well. No, don't hear anything. I'll just confer with the clerks for a moment.

All right, thank you. I'm just jumping right now to the confirmation of the open minutes. And therefore the open council meetings. Of May 13, 14th, 15th and 27th, 2025, and the Open Committee of the whole meeting minutes. Of May 6, 2025, be confirmed as recorded and without being read. Councilor Chu, would you mind moving that for us? Okay. And how about Gibson? Would you mind seconding? Okay. Thank you. Is there anything on those? Minutes, anybody? No. I'll call the vote. Does anyone against those minutes? No one. Okay, that's unanimous. Thank you. And now we have the consent. Agenda. So. Excuse me. We have the community benefit agreement program review. We have the 2025 corporate asset management plan with levels of service. And the Ontario Health Multisector Service Accountability Agreement, the declaration of compliance. Those are the only ones that we have under consent. Does anyone need them pulled? No, you were just moving them or your accounts are billing. Okay. And Gaula will second. Thank you. Alt you were just seconding that. Is that right? Yeah. Okay. Thank you. So I'll. Call the vote on

consent, then. Is anyone against the consent? Nobody. Okay, thank you. That's unanimous as well. We're jumping right into. The presentation of our 2024 audited consolidated financial statements, and we do have a presentation. From our auditors. Coming down. Shannon, are you going to do some opening remarks? Thank you, Mr. Mayor. Tshiri Balgrove will do some opening remarks and then pass it. Over to Matt beddock from KPMG. Okay, perfect. Thank you. And you can start whenever you wish, okay? Can you hear me? Okay, there we go. Good evening. Good evening. Mayor Guthrie, members of council and members of the public who are joining us. Today. I am pleased to be able to present highlights from the 2024 consolidated financial statements to you. Today. Before I begin, I'd like to thank all members of staff and our consolidated entities. For their assistance with the city's

audit and consolidated statements. I truly appreciate all their efforts. As preparing the consolidated statements requires extensive communication and collaboration across the city. And with our local boards. The Municipal act requires the city to engage independent auditors to an expressive opinion as to whether the financial statements fairly present the city's financial results for the year. At the conclusion of this presentation, Matt Bettek, partner at KPMG, will present the findings from their audit. The consolidated statements presents a full picture of the city and its consolidated entities finances, which include its assets, liabilities, revenues and expenses. In May, the city presented the year end, budget focused results for operating capital reserves and debt. The consolidated financial statements uses the same data set but includes. Our consolidated entities. Entities and presents the information on a public sector accounting standard basis. My apologies. I just need to. Sorry.

There we go. Thank you. All right. The consolidated financial statements are prepared by city staff in accordance with the public sector accounting. Standards, which we refer to as PSS. These standards are set by the public sector Accounting Board. Of CPA Canada public sector accounting standards uses full accrual accounting, which differs from certain aspects of the city's presentation of budget focused results. Differences include local board's financial results and the accounting treatment of capital assets, reserves, transfers and debt. Along with the city's financial. The city also reports the financials of the Elliott community. The downtown Guelph Business Association. Wellington Duffin, Guelph Public Health, Gulf Public Library Board and the Guelph Police Services board. The city also reports the city's shareholders. Equity and Guelph Junction Railway and Guelph Mun. Municipal Holdings Inc. As investments on the statement of financial position. 2024 was another busy year for financial reporting, with the city implementing two new financial reporting standards. And a new financial reporting guideline, the PS 3400 revenue standard enhances revenue recognition principles and specifically distinguishes between revenues with

performance obligations and revenues. Without performance obligations. An example of revenues with performance obligations would be fees where the city is paid. For providing a gooder service. An example of revenues without performance obligations would be fine. Fines. The adoption of this standard had a minimal impact on the city's revenues and resulted in an additional 1.7 million in revenues being recognized in 2024. The city also implemented ps 31 60 public private partnerships. This standard applies when a public sector entity acquires infrastructure from a private sector entity that finances and operates that infrastructure. It provides accounting guidance for presentation in the financial statements. Staff analyze the. Applicability of this standard to current city operations and determine there were no impacts on the 2024 financial statements. Public standard guideline eight provides. Public standard guideline a provides guidance for recording intangible assets if certain criteria is met. Although not a standard, the city did review the guideline and determined that there were no impacts on the financial statements as a

result of this guideline. In 2024. The city continued the trend of increasing financial assets faster than financial liabilities. As noted in the 2023 Consolidated financial statement report staff expect to see a shift in the statement of financial position. With continued increases to tangible capital assets and decreasing net financial assets as reserve funds are drawn down. To implement the capital program in 2024, the tangible capital assets increase was 106.6 million. Compared to an increase of 359,000 in net financial assets in future years, we expect to see this gap wide. Widen as we draw down reserve funds and take on more debt to build infrastructure. Deferred contributions decreased by 17.9 million. The main driver of this decrease is development. Charge or DC spending in 2024 that significantly exceeded inflows into the DC reserve funds when dcs are collected, they go into dedicated DC reserve funds and are part of deferred. Contributions. When dcs are spent, that is, when they are recogn. Recognized as revenue on the statement of operations in 2024 dcs of 67.9 million were. Spent

to build growth enabling infrastructure and amenities. While only 36.6 million flowed into the DC reserve funds. This is a combination of DC collections, funding of DC exemptions, and interest rates earned on those reserve funds. The year over year increase in development charge revenues are direct, directly linked to this with large growth funded projects. In progress in 2024. The most notable projects are the South End Community center and the Baker street library. Sorry I flipped a little early. Other long term and liabilities increased by 10.6 million compared to 2024. The other long term liability line is for the. City's tax increment based grant programs, which are known as TIbgs. TiBGs are grants linked to the increase in property tax assessment that the city pays to developers. To encourage specific types of development in the city. The three TIBG streams that are included in that liability include the brownfield strategy, the downtown development and the heritage redevelopment. Programs in 2024. There were agreements in all three programs that were converted from commitments to liabilities as to the eligibility criteria were met, which is the driver of the

year over year increase. In that line item note 22 in the financial statements outlines the remaining commitments for these agreements under the programs which had a corresponding. Year over year decrease. Moving on to the statement of operation highlights. So the next three slides are highlights from our statement. Of operations, which are revenues and expenses. Overall revenues increased by 101.3 million compared to 2023 and expenses increased by 46.5 million compared to 2023. The current slide shows the city's 2024 revenues by type, taxation revenues and user fees account for almost 70% of the city's 2024 revenues. This is a slight decrease. From the 2023 percentage of 73%. Of the remaining approximately 30%. Government funding accounts for about half, with development charges, other revenues, and municipal revenues, making up the remaining amounts. This slide shows expenses by type. So when looking at expenses by type, salaries, wages and benefits and external transfers account for the largest year over year increases. The external transfers grouping is where our

TIBG and social service payments are recorded in the financial statements, which is why there are such large year over year increases in that cat. Category salaries, wages and benefits expenses increase due to inflationary increases on salaries and benefits growth positions as well as overtime hours to meet service delivery requirements and also due to employee future benefit costs. This chart shows the year over year changes in the reporting segments. The segment reporting is consistent. With the reporting on the annual financial information return, which is the reason why the information is presented. This way in the financial statements. Information on the changes in each segment is found in the statement. Of operations analysis section in the treasurer's report. But generally speaking, we can see the expected year over year changes through this view, protection services and social housing costs. Have substantially increased. This aligns with the pressures we have seen from a budget perspective. The social and family services increase is a bit different because this picture only shows the expense side of the equation. From a budget perspective, municipal child care costs have not substantially increased as there has been significant investment from upper levels of

government into childcare. The city records our share of grants from upper levels of governments for social services in the financial statements. So these increased costs are offset by increased contribution revenues. The big year over year increase in planning and development category is related to the TABG agreements that have been converted to liabilities in 2024. I'd like to conclude my presentation by discussing some of the financial indicators the city measures. Using the long term financial framework, pillars of sustainability, vulnerability, and flexibility. The long term financial framework is a set of policies, and these three pillars are used to monitor the financial health and sustainability of city services. Sustainability is the city's ability to maintain required services in the present and future. Vulnerability is the level of resiliency to manage challenges. While maintaining city operations and flexibility. Is the ability of the organization to adapt to changes and capitalize on opportunities within the operating environment. The first metric under the sustainability Pillar is the cash and investments to reserve and reserve funds ratio. This ratio is an

indicator of the city's ability to meet. The city's financial obligations. The minimum target for this ratio is one to one. That means for every dollar in reserve and reserve funds. The city also has $1 in cash and investments. A higher ratio indicates its stronger ability to meet current obligations. In 2024. The cash the cash and investments to reserve and reserve funds ratio remain well above target, but did decrease slightly compared to 23. The next metric is net financial assets. Total consolidated net financial assets increased by 359,000. In 2024. The city does not have a specific target for this metric, but a lower increase in net financial assets shows us that the city is converting financial assets into tangible capital assets, which demonstrates that the city is making significant progress on its. Capital plan and infrastructure backlog. Final metric in this group is the asset consumption ratio, which tells us how our assets have aged. In the fiscal year. An increase in consumption ratio tells us that our assets are raising faster than we are replacing them. The assets to consumption ratio decreased in 2024, which tells us that the city is replacing aging assets faster

than in previous years. This is again confirmation that capital strategies put forth are working. Under the vulnerability pillar. The first metric is federal and provincial contributions as a percentage of total revenue. In 2024, contributions from federal and provincial governments was 16.2% of revenue compared to 17.4% in 2023. Although the percentage of government fund. Funding decreased. The total government funding received in 2024 did increase. This percentage can vary year to year based on the type and amount of government funding received in the year and the timing of revenue recognition. For capital grants and development charges, which is linked to the execution of capital projects while grant funding continues to be extremely helpful to move capital work forward in the face of low. DC collections. We keep an eye on this metric as high reliance on federal and provincial contributions represents a greater financial risk to the organization should contributions be reduced or eliminated. Next metric is tax arrears as a percentage of taxes taxes levied. This is an important indicator of municipal economic health and indicates the ability of taxpayers to meet their financial obligations. This

metric increased to 3.3.63% in 2024 compared to 2.80% in 2023. This increase is partly drive. Driven by a large 2024 property tax payment that was received in early 2025 as well. As the postal strike in late 2024, which prevented arrears notices from being mailed. Prior to year end, even though the percentage increased in 2024, the city continues to have extremely low levels of tax rares further information on the city's taxes receivable can be. Seen in the information report. 2024 10 nine 2025 property tax receivables and collections. The final metric under vulnerability is the return on, and is a return on investment in 2024. The city's return on investment was 4.59%, which is an increase over the 2023 return on investment of 3.44%. The increase is primarily driven by an increase in market rates and strategic investment. Strategic investment dispositions for one time realized gains in 2024. This is higher than normal. This higher than normal return on investment provided funding to help phase in the impact of the social housing increases on the tax levy and help boost capital reserve fund balances. Interest rates have

come down in late 2024 and early 2025 and. At this time. We are expecting this trend will reverse when we report to you on this. When we report to you on this next year. The third pillar of the long term financial framework is flexibility. The metrics associated with this polar are related to the city's reserve and reserve funds, which were also included in the 2024 year end reserve and reserve front reporting provided in May, so we have not included those metrics in today's presentation. Thank you for the opportunity to present highlights from the 2024 consolidated financial statements. I hope I was able to convey that the city remained in a healthy financial position at the end of 2024. Although there are challenges that lie ahead on many fronts, we continue to monitor and manage risk report on progress. Provider. Best advice to council as we work together towards sustainable city delivery for a community. Today, I'm asking you to approve the consolidated financial statements in attachment one for port 2025. Three. Two, one. I'll now turn the presentation to Macbettic partner at KB and G. To discuss their findings from the 2024 audit at the conclusion. Of his presentation. Both Matt and staff will be happy to answer any questions you have. Thank you. Hi,

Matt, it's Mayor Guthrie. How are you doing? I'm doing good, thanks. How are you good? Yeah. We can both see and hear you, so thank you for joining us and. As usual. We'll let you walk us through our statements. Go right ahead. Perfect. Well, clerks. Share my presentation, and then I can. Advance them. Yes. I'm just going to pull it up there for you. Into advance.

They're just taking a second here. Matt. So sorry about that. We have the presentation ready. We'll advance the slides for Mr. Bettick. You can just. Advise. When it's appropriate to advance. Matt, did you hear Steven there indicate that whenever you need a slide to move forward. Just say next slide and we're good to go. We'll. Do. Okay. So thank you for inviting me here this evening, and thanks for the presentation from. Tshirt. I think she did a great job sort of identifying the highlight. Highlights from the financial statements over the next few minutes, I will walk through various components of our reporting from the audit to council. These items are a combination of required communications under the audit standards as well as items that we feel would be of interest to council. I could advance probably three or four or maybe even five slides. To page six of our report. Two more. Perfect. So here we are with the status update and recognizing that this report was prepared. On the 5 June. So we are almost 20 days past that. At that time we were waiting for a number of things that have all been

completed with respect to legal confirmations, consolidation and no tieout. And completion of our final quality control and review procedures. So those are all checked at this point. We just need to complete this process. Have the statements approved by council. Get the final management recorder and we'll be in a position to issue our final audit. Opinion likely. Sometime this week. I'm happy to say that in the materials they draft, audit opinion is a clean audit. Opinion. So there's no qualifications or modifications, which is what you would expect. I can advance the next slide. If you recall from our planning meeting, we did identify that every single audit in Canada does have to consider the risk that there may be an override of internal controls in the preparation of financial statements. And what we call this is the risk of fraud. In the audit. And just to be clear, we're talking about. This risk from the perspective of how information would be intentionally manipulated to achieve some type of reporting. Purpose again. This is not. Specific to the city. This is something we must do for every single audit. We do go through a number of factors that we consider to see if there are any elevated

or increased risks beyond the base that is required. And I'm happy to say we have not found anything, and we are required to have a specific response in terms of audit procedures to this risk. And I'm also happy to say we have no findings to report in this. Matter? Next slide. And over the next several slides, we will talk about some of the significant reporting areas. The first thing post employment benefits. So these are a combination of WSIB benefits? And other health and dental benefits that would typically be allowed to early retiree employees. These benefits do require the use of an actuary to help calculate them, and we have used the work of that actuary and relied on their work. We've communicated with them. We have tested the assumptions to ensure they're reasonable, and we ensured that the underlying data that they use to do their calculations was appropriate. Again, no find. Findings. Next slide, please. Here we talk about the tangible capital assets which tshirt mentioned briefly. In her report here, we're looking at making sure that items of capital nature are appropriately capitalized to the statement of financial position and that the appropriate

amortization expense is recorded. We also look at non capital items that could be misconstrued to ensure that those were properly included as an expense. Again, no findings to report. Next slide. The obligatory reserve fund. Revenue and deferred revenue. We're mostly talking here about development charges. I do know. That development charges is a highly sensitive subject these days, especially with your privilege of legislation impacting what the city can do here. But as Tshir quite rightly mentioned, the recognition of development. Charge revenue in the statements. Is really about when you spend the money, not when you collect the money. And because there is this extra step that has to be taken in terms of when to show those items as revenue. The financial statements, it does require an elevated response from us. And so to that effect, we have looked at collections during the year. We've tested a sample of those, and then we have looked at where reven. Revenue was recognized, ensured that it was spent on growth related expenditures in accordance with the various DC studies. Again, no findings. Next slide, please. You'll recall from

previous meetings, we did talk about the liability for contaminated sites that the city holds in its financial statements, that balance went from 24 million to 26 million. And recalling that this is an amount that is to be paid well into the future. For contamination that currently exists on city properties for which you have either. A legal responsibility to remedy, or you have accepted responsibility for that. We did look retrospectively at that to make sure that the expenses that were incurred during the year. Were in relation to those sites, as well as look to see if there are any changes and make sure things were consistent. Again, no findings. Next slide. For taxation and user charges, the two main drivers of revenues. So here we take what we refer. To as an analytical approach. By coming up with an independent. Expectation of what those items should be based on, property values, tax rates, user fee rates, historical volumes. Population growth, a variety of factors. Again, these all checked out, no findings. The next slide goes through

our approach to payroll and operating expenses. Next slide, please. And in here we are. From a payroll perspective, we're doing a lot of what we refer to? As full time equivalent analysis. So we do detailed testing of headcounts by department. And by category. Look at how those change. Look at changes to collective agreements and how those would impact payroll expenses for the year as well as look at the year end of rules and then for operating expenses. We're testing a sample of expenses that are incurred during the year, so. The underlying contracts or invoices to ensure that they're recorded appropriately again. No findings. On the next slide, we just summarize some of the content that Tisha mentioned with respect to new accounting standards. No issues or concerns over how those were adopted. If I could scroll down. Three more slides to page 17. And while there are very few words on this slide, I want to sort of highlight one thing. So. We do not have any identified corrections or uncorrected amounts in the financial statements and what that means, and I might have said

this before, is that means that the statements that were produced here today were based on the accounts that were given to us, and we did not require any adjustments to those in order for those to be prepared in. Their final form, which speaks to how clean the records are. Now we're only auditing. The year end financial statement, so. Our communication only goes with those. But I think there's a secondary point that council can. Take from this. Given that the information we got was clean, that adds some credibility to information that's presented throughout the year as well because it's coming from the same system now. It might be for a different purpose or what have you, but. This indicates a level of confidence in the underlying financial reporting system. So this is a very good thing. On the next slide. Again, we communicate again, a lot of words here. The crux of the matter is we did not identify any significant control deficiencies. Again, a very, very good thing. And on the next page and the final comment that I'll make in terms of audio quality. We take a variety of steps to ensure we do produce equality on it. But one of the key indicators

to audio quality is the timeliness and quality of the preparation by staff and I would have to say this was excellent under both counts. And I think Tisha and Shannon and the rest of their team should be acknowledged for the very, very hard work that they did in both meeting those deadlines and ensuring things were in very, very good order, so I want to thank them for that. The rest of our presentation consists of some appendices which I won't go through in detail. I can turn the meeting. Back over to the chair. For questions and comments. Thank you very much. I appreciate it. As usual. Every year I say the same thing to you. Thank you very much. We appreciate it. Let me see. Is there any questions? Wow. No questions. Which means you've done a great job. And the great job you did. Is because of our staff doing a great job. So thank you very much. Matt will say goodbye to you then. We appreciate you. Well, stick around for the motion, if that's. Okay. I guess I'm just kidding. Yeah, for sure. That's totally fine. How about questions to our staff, though? And that's before? No. Okay. Can I have someone? Maybe

the chair of audit should move the motion. Would that be okay? Councilor Galler, how? About the former chair of audit, councilor Alt, would you be willing to second? All right, perfect. There's nothing further. I'll call the vote then. Okay. Thank you again for all the work. Is there anyone against. Nobody at all. So that's unanimous. Thank you very much. Matt, there's your motion. For you. You can go now. He's already gone. That's good. All right. With that. We have the bylaws, but I think what we'll do is we'll move in camera first, take care of that, and then we'll come back out and do the bylaws at the end, okay? So again, is there any disclosure of pecuniary interest? Sorry. Go ahead. Clerks. Yeah. Mr. Mayor, we have the committee and board vacancies as a result of the world six vacancy so sorry, I jumped ahead. My apologies. We'll do the committee on board vacancy selection now. Before we move into closed. My apologies. So. We have the first one is that Councilor blank be appointed? Has the committee of. The whole chair for infrastructure

development and enterprise. Services chair for the term ending next year, November 15, 2026. We have another one for the board of trustees, for the Elliott. And we have another one for the well interference. I have been asked. I can't move it. But I've been asked that councilor Clausen who. Is the current vice chair would love to put her name forward to be the chair. So would someone be willing to move that. Okay, I have galler and I have downer. Willing to do that. To follow the process. I have to kind of follow. I need to say, is there anybody else that would be interested? In that. No. Okay, so I will call the vote then on councilor Clausen becoming the formal chair. For ide and is anyone against. Nobody. That's unanimous. Congratulations there, councilor Clausen. That's great. Now because of that. We have to look to appoint a vice chair because now councilor Clausen is the chair. In sort of going around. I heard that council would be willing to jump into that role as

vice chair again with someone be willing to put. Okay, councilor Galler again and Busatil. Busatill will move for Councilor Chu to be vice ch. Chair. Is there anybody else that wanted to try to do that? No. Okay, so I'll call the vote then. For vice chair, for councilor Chu, for. Ides. Aren't anyone against? Nobody. Okay, that's great. That's unanimous. And now the last two is the board of trustees for Elliot and the. Well, interference, and I. Think. Councilor Galler, you had mentioned that maybe you would like to just consider deferring. So I'll turn it over to you. To worship because we will be appointing counselor to someone to fill the vacant spot next month. I thought maybe we could refer this decision until September so that there's an opportunity for the new counselor to maybe take one of these roles. Yes, please. Okay, so Councilor Gauller will move to furl of those two appointments and. Would there be willing? Okay, council billings, are you seconding that for us? Yes. Okay, great. All right, there's no discussion on deferral, so I'm going to have to just call the vote. I think you have a motion that's

going to come up. On the screen, though. I know that's prepared, so let's just have it come. Up on the screen before I call the vote, okay? Yeah. And for clarity, that's the parallel until September. When we have that person appointed, I believe. Yeah. That's fine, because there's no meetings. In August. And it says September right on the deferral. Okay, I'll call the vote then on the deferral. Anyone against the deferral? Of those two vacancies. No one. The deferral passes on that. So we'll see that at council. We'll? Just do it for council meeting in September. Okay, thank you. With that, we are going to look to move into closed. And it's only. Excuse me. It's only one issue that's printed on the open agenda. June 20, 2025. Public appointments for the Elliott Committee, community board of trustees. It's under section 2392 b. Of the Municipal act regarding personal matters about an identifiable individual, including municipal or local board employee. Employees. Ghaler. And how about someone on screen put up their hand for me there? Awesome. We'll move to move in camera quickly. Is anyone

against that? Nobody. Great. We'll move in camera very quickly and we'll have that discussion then. We'll come back out. We'll. Do our final close ups when we come back. We'll probably be. I can imagine. We'll probably be about five minutes, tops. Thank you.

All right, thank you, everybody. My summary is that we went in camera to discuss some appointments. For the Elliot. And guess what? We made a decision in there, so we're bringing them. Out here for us to ratify out in open. So with that, I'm going to move over to councilor downer to bring that. Forward for us. Okay, let's hear up on the screen. I'll move the motion that I move. And councilor Katen is seconding the motion. Sorry. Just give us a moment. Mr. Mary. Councilor Downer. We'll have it up. Shortly.

It's not fair.

Okay, great. There it is. So. This is some public appointments to the Elliott Community Board of trustees, and it's that, Ted. Sal and Kathy Wilkie be appointed to the Elliot Community Board of Trustees for a three year term ending June 2028, or until such time a successor is appointed. And number two, that David Kennedy be reappointed to the Elliott Community board of trustees for a one year term. Ending Jun. June 2026, or until such time as the successor is appointed to gain councilor Katen. Is seconding that. Thank you. Great. Thank you. Thank you very much. Anything further on those appointments? Anybody. No. Okay, I'll call the vote. Is anyone against those appointments? Nobody. That's great. That's unanimous. And welcome to those new members, to that important board. And so now. We are for real now at the bylaws. And council Richardson, unfortunately, is unable to attend. So councilor Busatill has indicated that she'll bring those forward for us. They're on the screen for you to read out. There. Thank you. Yes, thank you. That bylaws 2025 21,120, 1100 and 221. Thousand 104 and 21,110 be

approved subject to Sec. Section 284. Point eleven, subsection four of the municipal act. Thank you. And can I get a seconder for that? Quran. Would Karan be willing to do that? All right. Thank you. Spread the love a bit. Tonight. Anything more on the bylaws? No. Great. All right, I'll call the vote then on the bylaws. Is anyone. Against those. No. Okay, great. And, Councilor Cron, would you put up your hand again for adjournment? For us. And how about Gibson for seconding adjournment? All right. Anyone against adjournment?