Revenues - The following comments relate primarily to explanations of the year-over-year changes to actual revenues.

Expenses - The following comments relate primarily to explanations of the year-over-year changes to actual expenses. There was an overall increase in the amount that employee future benefit obligations increased – referred to as “increased actuarial valuation.”

Revenue Category	2019 $000's	2018 $000's	Increase (Decrease)$000's	Significant Factors (approximate $)
Net municipal property taxes and payments-in-lieu of taxes	343,636	336,228	7,408	Impacts of approved 2019 budget, assessment growth and new development of $11M partially offset by increase of tax reductions due to tax appeals of $3.4M.
User charges	166,427	152,320	14,107	Increase in sewer surcharge approved for 2019 of $6.5M, $1.1M in solid waste user fee increases, $1.2M increase in building permit fees due to increased building activity plus smaller increases across most other areas.
Provincial and federal transfers	232,803	269,511	(36,708)	Reduced provincial grants for child care of $5.9M and housing of $6.9M. A federal grant for airport improvements of $2.7M in 2018 was one-time. A recognition of provincial deferred revenues by WECHC of $8.9M was one-time in 2018. Reduction in provincial Transit grant of $8M.
Revenue from other municipalities	26,558	18,852	7,705	Beginning of Amherstburg police services contact ($6M), beginning of Leamington transit service, plus smaller increases in Lasalle transit service revenues and sewer processing revenues.
Other	62,528	45,163	17,365	Increased developer contributions of $4.1M, increase in YQG dividend of $4.1M to fund airport improvements, increase in donated assets of $4.2M, increased Caesars Windsor contribution of $3.5 due to full year of 2019 operation (2018 work stoppage not repeated in 2019), plus improved investment performance of $2.9M.
Change in equity in government business enterprises	25,764	22,720	3,043	As per note 4a) of Financial Statements.
Total Revenues	857,716	844,794