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County of <br />Essex <br />Administrative Report <br />Office of the Director of Financial Services/Treasurer <br />To: Deputy Warden Santos and Members of County Council <br />From: Sandra Zwiers, CPA, CA <br />Director of Financial Services/Treasurer <br />Date: Wednesday, June 19, 2019 <br />Subject: 2018 County of Essex Consolidated Financial Report <br />Report #: 2019-0619-FIN-R012-SZ <br />To present the 2018 County of Essex Consolidated Financial Report detailing <br />the consolidated results of operations for the year ended December 31, 2018 <br />and the financial position of the Corporation as at December 31, 2018. <br />The 2018 County of Essex Consolidated Financial Report includes the <br />operations of the following entities: <br />• Essex County Library Board <br />• Essex Windsor Solid Waste Authority <br />The agreement between the County of Essex and the City of Windsor <br />establishing the Essex -Windsor Solid Waste Authority (EWSWA) requires that <br />an audit of the accounts of the Authority be conducted. In accordance with <br />the Public Sector Accounting Board (PSAB) reporting standards, the <br />Corporation's financial statements include fifty percent (50%) of EWSWA's <br />financial statements, representing the proportionate share for which the <br />Corporation has control of EWSWA operations. <br />The Sun Parlor Home Residents' Trust Fund is not consolidated. The <br />operations of the Fund are reported separately in the Consolidated Financial <br />Sandra Zwiers, CPA, CA, Director of Financial Services/Treasurer <br />Corporation of the County of Essex, Suite 202, 360 Fairview Ave. W., Essex, ON N8M 1Y6 <br />Phone: 519-776-6441, ext. 1312; Email: <br />