16. Related party transactions (continued):

(d) Transactions with entities under common control and parent company:

WSOA:

The Commission and ENWIN agreed under the WSOA, that ENWIN would provide all operational, management, administrative, maintenance and construction services for the Commission as required to operate the water distribution system including District Energy.

Under the WSOA, ENWIN prepares the Water System Financial Plans, operating expense plans and capital plans with respect to the Commission’s business as required to operate, maintain, administer and invest in the Commission and its facilities. The Commission reviews the plans on the basis of whether ENWIN, upon executing the plan will be compliant with the terms and conditions of the Water System Financial Plan, the WSOA and compliant with applicable laws, permits and material contracts.

The Commission has agreed to reimburse ENWIN for all operational and capital expenses on a fully allocated cost basis. All employees required to operate the water distribution system, including District Energy, as well as the key management employees are retained by ENWIN. The Commission incurs staffing costs associated with the allocation of these employees however does not have any employee obligations except the Commission’s retirees and the long term receivable for the past service costs related to post retirement benefits on the transfer of employees as established in the Employee Arrangement Agreement.

Under the WSOA, the total amount allocated and charged to the Commission for the year ended December 31, 2019 was $19,689 (2018 - $20,004).

The key management personnel allocated by the shared services model under the WSOA, to the Commission are executive management team members of ENWIN.