Inventory of programs and services
 6. (1) An authority shall prepare an inventory to include in its transition plan in accordance with this section. (2) In preparing the inventory, the authority shall ensure that, (a)  the inventory lists all the programs and services that the authority is providing as of February 28, 2022; (b)  the inventory lists all the programs and services described in subsection (7) that the authority intends to provide after February 28, 2022; and (c)  for each program or service listed in accordance with clause (a) or (b), the authority, (i)  estimates of the total annual cost of providing the program or service in the following manner and includes the estimate in the inventory: (A)  if the program or service has been provided by the authority for a period of five or more years, calculate the average annual cost of providing the program or service for five years, (B)  if the program or service has been provided by the authority for a period of less than five years, calculate the average annual cost of providing the program or service based on the period that the program was offered, (C)  if the program or service has not been provided by the authority but is intended to be provided after February 28, 2022, calculate the average annual cost of providing the program or service based on the authority’s best assessment of what the costs will be and provide an explanation for the assessment, and (D)  if the authority is of the opinion that the average annual cost determined under sub-subclause (A) or (B) does not reflect the average annual cost to provide the program or service in the future, adjust the average annual cost and provide an explanation for this adjustment, (ii)  indicates the sources of funding available to cover the total annual cost estimated in subclause (i), including any municipal funding provided through municipal levy, provincial or federal funding, private funding or funding generated by the authority through user fees or otherwise, and (iii)  provides an estimate of the percentage of the total annual cost estimated in subclause (i) that each of the sources of funding referred to in subclause (ii) is expected to cover. (3) In the inventory, the authority shall classify all of the programs and services listed under clause (2) (a) according to the following categories of programs and services: 1.  Category 1 programs and services - the mandatory programs and services provided under section 21.1 of the Act. 2.  Category 2 programs and services - the municipal programs and services provided under section 21.1.1 of the Act. 3.  Category 3 programs and services - the other programs and services provided under section 21.1.2 of the Act. (4) For each Category 1 program or service listed in the inventory under clause (2) (a), the authority shall, (a)  indicate into which type of Category 1 programs and services it falls, based on the types of mandatory programs and services that are, (i)  described in paragraph 1 of subsection 21.1 (1) of the Act, (ii)  prescribed by regulation under paragraph 2 of subsection 21.1 (1) of the Act, and (iii)  described in subsection 21.1 (2) of the Act; and (b)  explain why, in the authority’s opinion, each Category 1 program or service falls into the specified type of mandatory programs and services and, if the authority has concerns about how to classify certain programs and services, explain those concerns. (5) For each Category 2 program or service listed in the inventory under clause (2) (a), the authority shall include the following information: 1.  The name of the municipality on behalf of which the program or service is provided. 2.  The date on which the authority and the municipality entered into a memorandum of understanding or another agreement with respect to the provision of the program or service. (6) For each Category 3 program or service listed in the inventory under clause (2) (a), the authority shall include the following information: 1.  Whether or not the program or service was financed, in whole or in part, through municipal levies collected from participating municipalities. 2.  Whether or not the authority intends to seek to enter into a cost apportioning agreement with one or more participating municipalities to ensure all or part of the financing of the program or service after the transition date. (7) If an authority is aware on or before February 28, 2022 that it intends to provide a new Category 1, Category 2 or Category 3 program or service after February 28, 2022, the authority shall, (a)  include the proposed program or service in the inventory; (b)  in the case of a Category 2 program or service, indicate in the inventory that the authority intends to enter into a memorandum of understanding or another agreement under section 21.1.1 of the Act with the municipalities on behalf of which the program or service will be provided; and (c)  in the case of a Category 3 program or service, indicate in the inventory whether the authority intends to seek to enter into a cost apportioning agreement with one or more participating municipalities to ensure all or part of the financing of the proposed program or service after the transition date.