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County of <br />Essex <br />Administrative Report <br />Office of the Director of Corporate Services/Treasurer <br />To: Warden Tom Bain and Members of County Council <br />From: Robert Maisonville <br />Director of Corporate Services/Treasurer <br />Date: February 18, 2015 <br />Subject: County of Essex — 2015 Budget Report <br />Report #: 2015 -R08 -FIN -0218 -RM <br />To present the County of Essex Budget Report for the year 2015. <br />Legislation <br />The preparation of annual estimates is prescribed by Section 289 of the <br />Municipal Act 2001: <br />An upper -tier municipality shall in each year prepare and <br />adopt a budget including estimates of all sums required <br />during the year for the purposes of the upper -tier <br />municipality... <br />In preparing the budget, the upper -tier municipality, shall <br />treat any operating surplus of any previous year as <br />revenue that will be available during the current year; <br />shall provide for any operating deficit of any previous <br />Rob Maisonville, Director of Corporate Services/Treasurer <br />Corporation of the County of Essex, Suite 202, 360 Fairview Avenue West, Essex, ON N81VI 1 Y6 <br />Phone: 519-776-6441, ext. 1328; Email: rmaisonville@countyofessex.on.ca <br />2 <br />