2019 DRAFT Budget – Business Plans and Project Proposals

Published January 1, 2019

Word Count 3768 words

Reading Time 18 min read

Body: Council Type: Budget Meeting: Regular Date: 2019 Collection: Budgets Municipality: Frontenac County

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Document Text

Report 2019-011 Recommend Report to Committee of the Whole To:

Warden and Council

From:

Kelly J. Pender, Chief Administrative Officer

Prepared by:

Susan Brant, Director of Corporate Services/Treasurer

Date of meeting:

February 6 and 7, 2019

Re:

2019 DRAFT Budget – Business Plans and Project Proposals

Recommendation That the Council of the County of Frontenac receive 2019 DRAFT Budget - Business Plans and Project Proposals Report; And Further That Council approve the 2019-2023 Business Plans as presented; And Finally That Council include the following Project Proposals for inclusion in the 2019 Draft Budget deliberations: Fairmount Home  Parking Lot and Laneway Repairs  Personal Support Worker (PSW) Evening Float  Recreationist – Part time Frontenac Paramedic Services  10-Year Resources and Facilities Master Plan  Paramedic Mental Wellness Planning and Economic Development  K&P Trail Projects  Committee of Adjustment – LEAN Process Improvement Exercise  Ongoing initiatives currently funded with RED Grant – Continuation of Community Development Officer  VIA RAIL – Economic Impact Analysis  Innovation Ready Certification Program – New Corporate Services  Human Resources Applicant Tracking System  $5,000 Increase to the Annual Accessibility Reserve Allocation

Background The County has a number of high level planning documents including the Integrated Community Sustainability Plan, the Official Plan, the Strategic Plan and the Long Range Financial Plan. The Budget Policy, adopted in June 2015, identifies that business plans will be developed and approved by Council. The planning horizon will generally be five years. At a minimum, the business plans will identify anticipated changes in service level funding considerations, key performance indicators, risk and customer services objectives. Comment Business Plans: Staff have prepared the fourth iteration of departmental/unit business plans which have been updated since the 2018 budget deliberations. These will continue to be reviewed and revised, but set a general direction for the next five years. business plans include staff’s anticipation of future requirements based on analysis of industry trends, demographics, anticipated legislative changes, and other pressures. Any increase in service level anticipated in future years is presented for Council information, as each service level change would be brought to Council for approval prior to implementation. However in approving these business plans, Council is endorsing the work plan and general staff direction for the next five years. Key performance indicators are a critical component of the business plan on which staff will report annually. These indicators will also be reviewed and refined. Project Proposals: Staff are providing Council with project proposals for 2019 that align with Council strategic directions and priorities. In its review of project proposals it is suggested that Council:

accept the project proposal and move it to the next stage of budget deliberation,
request additional information from staff.
amend a project proposal and move the amended proposal to the next stage of the budget deliberation,
reject a project proposal Departmental Business Plans, including presentations and project proposals may be found online Frontenac County Business Plans. The 2019 draft budget is attached to this report as Appendix A. Sustainability Implications Sustainability is dependent on good governance and stewardship of County resources.

Recommend Report –2019 DRAFT Budget Business Plans and Project Proposals February 6 & 7, 2019

Page 2 of 4

Financial Implications The Budget Policy identifies the target operational levy increase as the Ontario CPI as calculated in August of the year prior to the budget, 3.1% in 2018. As identified in the policy, while the target levy is Ontario CPI, it is important to recognize that many parts of a municipal budget are composed of items that may fluctuate above or below CPI. Increases in service delivery should not be mitigated by stabilization reserve transfers unless it is used to phase increases on to the levy over time. The cost of project proposals and proposed revenue sources are outlined in the attached Schedule A. Organizations, Departments and Individuals Consulted and/or Affected Senior Leadership Team County of Frontenac Corporate Services Managers

Recommend Report –2019 DRAFT Budget Business Plans and Project Proposals February 6 & 7, 2019

Page 3 of 4

Schedule A

2019 Project Proposals

Total

City

Province

Reserves

County

PSW Evening Float

76,508

52,025

24,483

Recreationist PT

46,272

31,465

14,807

Parking Lot Repairs

5,000

3,400

1,600

10-Year Resources and Facilities Master Plan

80,000

Paramedic Mental Wellness

40,000

31,586

8,414

K&P Trail Project

Community Development Officer

Via Rail Economic Impact Analysis

6,000

Innovation Ready Certification Program – New

5,000

Accessibility Reserve Allocation

5,000

Applicant Tracking System

14,500

9,550

120

4,830

Total

273,280

128,026

120

91,000

59,134

5,000

External Agencies: Central Frontenac Housing Corporation

10,000

North Frontenac Township Land Ambulance Request

600,000

Frontenac Transportation Service

96,000

Total Project Proposals

979,280

North Frontenac Sewage Treatment Review

128,026

120

91,000

765,134

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue Taxation from Other Governments User Charges Payments in Lieu of Taxes Federal and Provincial

70,000

3,388,988

3,513,961

42,897

15,703,109

16,057,748

70,000

124,973

(3.69%)

3,576,396

3,637,133

3,700,381

3,762,429

42,897

354,639

(2.26%)

16,635,130

16,998,507

17,378,597

17,751,254

(21,667)

100.00%

6,016

(4.73%)

129,181

131,625

134,112

136,794

140,000

693,683

767,063

788,174

784,299

801,884

Other Municipalities

21,667

Provincial Offences Net Revenue

127,195

133,211

Investment Income

140,000

Other

582,373

629,046

Transfers from Obligatory Reserve

801,884

Transfers from Reserve

421,761

244,427

(177,334)

42.05%

88,450

81,500

115,300

69,500

Total Operating Revenue

21,299,874

21,633,174

333,300

(1.56%)

22,177,621

22,670,609

23,171,345

23,559,057

Salaries & Benefits

27,019,294

28,439,118

1,419,824

5.25%

29,298,940

30,019,889

30,863,998

31,667,221

Materials

3,115,870

3,313,658

197,788

6.35%

3,272,389

3,322,575

3,380,350

3,411,786

Contracted Services

7,778,803

7,622,989

-155,814

(2.00%)

7,643,671

7,700,780

7,844,726

7,943,124

Rents & Financing

233,426

238,789

5,363

2.30%

240,866

244,698

External Transfers

181,361

55,361

-126,000

(69.47%)

55,361

Depreciation

1,452,373

1,658,628

206,255

14.20%

1,683,447

1,708,300

1,730,144

1,756,096

Reserve Transfers

1,505,204

1,693,312

188,108

12.50%

1,763,934

1,776,869

1,829,818

1,862,522

Total Operating Expense

41,286,331

43,021,855

1,735,524

4.20%

43,958,608

44,828,472

45,949,095

46,940,808

46,673

(8.01%)

Operating Expense

Net Municipal Contribution

19,986,457

21,388,681

1,402,224

7.02%

21,780,987

22,157,863

22,777,750

23,381,751

LESS: Depreciation

(1,452,373)

(1,658,628)

(206,255)

(14.20%)

(1,683,447)

(1,708,300)

(1,730,144)

(1,756,096)

Net Municipal Contribution LESS Depreciation

18,534,084

19,730,053

1,195,969

6.45%

20,097,540

20,449,563

21,047,606

21,625,655

City of Kingston

-9,007,538

-9,832,299

-824,761

9.16%

-10,148,701

-10,621,340

-11,082,654

-11,524,872

County Contribution - Operating

9,526,546

9,897,754

371,208

3.90%

9,948,839

9,828,223

9,964,952

10,100,783

Capital Revenue Trans Canada Trails

297,500

(297,500)

100.00%

Capital Donations

297,500

(297,500)

100.00%

Reserve Transfer

753,319

693,075

(60,244)

8.00%

542,823

797,728

968,946

2,198,084

1,348,319

693,075

(655,244)

48.60%

542,823

797,728

968,946

2,198,084

-662,000

(100.00%) 291,036

1,724,366

Total Capital Revenue Capital Expense Major Improvements

662,000

General Equipment

61,090

22,794

-38,296

(62.69%)

25,644

Capital-Equipment Replacements

122,788

289,441

166,653

135.72%

115,902

75,372

Capital- IT New

15,000

-15,000

(100.00%)

Capital-IT Replacement

120,100

47,136

-72,964

(60.75%)

62,013

162,056

59,929

34,965

Capital Vehicle Replacement

580,368

515,515

-64,853

(11.17%)

447,799

614,864

673,146

484,106

2,243,437

Major Building Project Gain/Loss-Sale of fixed Asset Other Municipal Contribution 1,561,346

874,886

-686,460

(43.97%)

651,358

852,292

1,024,111

Net Capital Expense

Total Capital Expense

213,027

181,811

-31,216

(14.65%)

108,535

54,564

55,165

45,353

City of Kingston - Capital

-191,871

-177,016

14,855

(7.74%)

-103,287

-54,564

-55,165

-45,353

21,156

4,795

-16,361

(77.34%)

5,248

1,114,042

County Contribution - Capital County Contribution - Debenture County-Transfer to Long term Debt

1,172,313

1,246,176

73,863

6.30%

1,324,693

1,408,157

Debt Charges

359,037

285,174

-73,863

(20.57%)

206,657

123,193

34,470

City Contribution to LT Debt FMT

-712,503

-534,377

Provincial Contribution to Redevelopment

-483,552

-362,664

Transfer from FRO Reserve

-125,000

-93,750

Total County Contribution - Debenture

210,295

157,721

9,757,997

10,112,844

10,164,382

10,038,518

10,122,673

Total Requisition

354,847

3.64%

10,100,783

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

Taxation from Other Governments

70,000

User Charges

45,000

Payments in Lieu of Taxes

42,897

Provincial Offences Net Revenue

127,195

133,211

129,181

131,625

134,112

136,794

Investment Income

140,000

427,078

429,522

432,009

434,691

1,600

Operating Revenue

6,016

(4.73%)

(6,510)

100.00%

(494)

0.11%

Transfers from Reserve

6,510

Total Operating Revenue

431,602

431,108

Contracted Services

1,600

Rents & Financing

250

Reserve Transfers

419,876

500,518

80,642

19.21%

512,604

525,021

537,778

550,884

Total Operating Expense

421,726

502,368

80,642

19.12%

514,454

526,871

539,628

552,734

Net Municipal Contribution

-9,876

71,260

81,136

(821.55%)

87,376

97,349

107,619

118,043

Net Municipal Contribution LESS Depreciation

-9,876

71,260

81,136

(821.55%)

87,376

97,349

107,619

118,043

County Contribution - Operating

-9,876

71,260

81,136

(821.55%)

87,376

97,349

107,619

118,043

Total Requisition

-9,876

71,260

81,136

(821.55%)

87,376

97,349

107,619

118,043

Operating Expense Materials

LESS: Depreciation

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue Other

2,920

(2,920)

100.00%

2,920

(2,920)

100.00%

Transfers from Reserve Total Operating Revenue Operating Expense Salaries & Benefits

109,744

134,249

24,505

22.33%

136,663

139,343

142,019

144,753

Materials

75,718

70,092

-5,626

(7.43%)

69,533

69,590

Contracted Services

36,460

40,806

4,346

11.92%

41,788

42,677

43,576

44,504

Reserve Transfers

10,000

Total Operating Expense

231,922

255,147

23,225

10.01%

257,984

261,610

265,185

268,847

Net Municipal Contribution

229,002

255,147

26,145

11.42%

257,984

261,610

265,185

268,847

Net Municipal Contribution LESS Depreciation

229,002

255,147

26,145

11.42%

257,984

261,610

265,185

268,847

County Contribution - Operating

229,002

255,147

26,145

11.42%

257,984

261,610

265,185

268,847

Total Requisition

229,002

255,147

26,145

11.42%

257,984

261,610

265,185

268,847

LESS: Depreciation

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue Federal and Provincial Other

374,315

375,824

1,509

(0.40%)

375,166

383,184

403,348

Transfers from Reserve

6,018

5,000

(1,018)

16.92%

5,000

398,507 5,000

Total Operating Revenue

380,333

380,824

491

(0.13%)

380,166

388,184

408,348

403,507

1,432,390

Operating Expense Salaries & Benefits

1,189,755

1,259,558

69,803

5.87%

1,314,817

1,358,030

1,396,632

Materials

173,831

212,365

38,534

22.17%

189,351

192,026

206,720

195,629

Contracted Services

987,183

952,867

-34,316

(3.48%)

972,204

984,378

1,004,858

1,022,322

Depreciation

291,949

323,094

31,145

10.67%

327,941

332,860

337,853

342,920

Reserve Transfers

14,000

Total Operating Expense

2,656,718

2,761,884

3.96%

2,818,313

2,881,294

2,960,063

3,007,261

Net Municipal Contribution

2,276,385

2,381,060

104,675

4.60%

2,438,147

2,493,110

2,551,715

2,603,754

LESS: Depreciation

(291,949)

(323,094)

(31,145)

(10.67%)

(327,941)

(332,860)

(337,853)

(342,920)

Net Municipal Contribution LESS Depreciation

1,984,436

2,057,966

73,530

3.71%

2,110,206

2,160,250

2,213,862

2,260,834

County Contribution - Operating

1,984,436

2,057,966

73,530

3.71%

2,110,206

2,160,250

2,213,862

2,260,834

2,110,206

2,160,250

2,213,862

2,260,834

105,166

Capital Revenue Reserve Transfer

13,300

(13,300)

100.00%

Total Capital Revenue

13,300

(13,300)

100.00%

Capital Expense Capital- IT New

1,018

-1,018

(100.00%)

Capital-IT Replacement

13,300

-13,300

(100.00%)

Total Capital Expense

14,318

-14,318

(100.00%)

Net Capital Expense

1,018

-1,018

(100.00%)

County Contribution - Capital

1,018

-1,018

(100.00%)

72,512

3.65%

Total Requisition

1,985,454

2,057,966

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue Operating Expense Salaries & Benefits

14,640

13,881

-759

(5.18%)

14,082

14,261

14,495

Materials

1,050

4,455

3,405

324.29%

1,455

14,607 1,455

Total Operating Expense

15,690

18,336

2,646

16.86%

15,537

15,716

15,950

16,062

Net Municipal Contribution

15,690

18,336

2,646

16.86%

15,537

15,716

15,950

16,062

Net Municipal Contribution LESS Depreciation

15,690

18,336

2,646

16.86%

15,537

15,716

15,950

16,062

County Contribution - Operating

15,690

18,336

2,646

16.86%

15,537

15,716

15,950

16,062

Total Requisition

15,690

18,336

2,646

16.86%

15,537

15,716

15,950

16,062

LESS: Depreciation

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue User Charges

3,120,586

3,236,808

116,222

(3.72%)

3,288,581

3,341,182

3,394,625

3,448,923

Federal and Provincial

6,012,360

6,214,320

201,960

(3.36%)

6,330,282

6,448,560

6,569,202

6,692,254

Other

198,838

183,063

(15,775)

7.93%

184,501

186,004

186,951

187,917

Transfers from Reserve

81,923

19,000

(62,923)

76.81%

25,000

Total Operating Revenue

9,413,707

9,653,191

239,484

(2.54%)

9,828,364

10,000,746

10,175,778

10,354,094

Salaries & Benefits

9,896,287

10,400,778

504,491

5.10%

10,740,329

10,943,692

11,249,184

11,536,051

Materials

1,064,399

1,145,568

81,169

7.63%

1,131,638

1,147,610

1,165,671

1,184,507

Contracted Services

1,349,084

1,329,459

-19,625

(1.45%)

1,299,038

1,327,273

1,358,371

1,393,236

Depreciation

545,199

574,219

29,020

5.32%

582,832

591,575

600,448

609,455

Reserve Transfers

122,941

135,880

12,939

10.52%

137,036

138,209

129,400

130,609

Total Operating Expense

12,977,910

13,585,904

607,994

4.68%

13,890,873

14,148,359

14,503,074

14,853,858

Net Municipal Contribution

3,564,203

3,932,713

368,510

10.34%

4,062,509

4,147,613

4,327,296

4,499,764

LESS: Depreciation

(545,199)

(574,219)

(29,020)

(5.32%)

(582,832)

(591,575)

(600,448)

(609,455)

Net Municipal Contribution LESS Depreciation

3,019,004

3,358,494

339,490

11.25%

3,479,677

3,556,038

3,726,848

3,890,309

City of Kingston

-2,007,207

-2,239,975

-232,768

11.60%

-2,562,908

-2,791,382

-3,074,749

-3,200,612

County Contribution - Operating

1,011,797

1,118,519

106,722

10.55%

916,769

764,656

652,099

689,697

Reserve Transfer

66,163

99,832

33,669

(50.89%)

39,007

25,677

25,960

21,342

Total Capital Revenue

66,163

99,832

33,669

(50.89%)

39,007

25,677

25,960

21,342

106,292

64,323

64,889

50,459

Operating Expense

Capital Revenue

Capital Expense Major Improvements

67,000

-67,000

(100.00%)

General Equipment

29,959

-29,959

(100.00%)

Capital-Equipment Replacements

99,800

Capital- IT New

7,123

Capital-IT Replacement

35,000

15,300

243,550

143,750

144.04%

-7,123

(100.00%)

-19,700

(56.29%)

15,606

15,918

16,236

16,236 66,695

Other Municipal Contribution 238,882

258,850

19,968

8.36%

121,898

80,241

81,125

Net Capital Expense

Total Capital Expense

172,719

159,018

-13,701

(7.93%)

82,891

54,564

55,165

45,353

City of Kingston - Capital

-162,440

-159,018

3,422

(2.11%)

-82,891

-54,564

-55,165

-45,353

-10,279

(100.00%)

1,114,042

County Contribution - Capital

10,279

County Contribution - Debenture County-Transfer to Long term Debt

1,172,313

1,246,176

73,863

6.30%

1,324,693

1,408,157

Debt Charges

359,037

285,174

-73,863

(20.57%)

206,657

123,193

34,470

City Contribution to LT Debt FMT

-712,503

-534,377

Provincial Contribution to Redevelopment

-483,552

-362,664

Transfer from FRO Reserve

-125,000

-93,750

Total County Contribution - Debenture

210,295

157,721

1,232,371

1,328,814

1,127,064

974,951

809,820

Total Requisition

96,443

7.83%

689,697

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

9,429,929

9,657,529

9,899,129

10,130,529

Operating Revenue User Charges Federal and Provincial

8,722,429

8,942,229

219,800

(2.52%)

(2,950)

100.00%

8,725,379

8,942,229

216,850

(2.49%)

9,429,929

9,657,529

9,899,129

10,130,529

14,332,305

15,033,808

701,503

4.89%

15,446,532

15,868,459

16,313,737

16,740,419

901,565

972,534

70,969

7.87%

978,737

1,005,494

1,029,914

1,053,535

Contracted Services

1,352,771

1,413,006

60,235

4.45%

1,426,855

1,442,693

1,420,973

1,433,847

Rents & Financing

233,176

238,539

5,363

2.30%

240,616

244,448

Depreciation

611,163

757,253

146,090

23.90%

768,612

780,141

791,843

803,721

Reserve Transfers

847,175

886,465

39,290

4.64%

903,794

901,470

919,499

937,888

Total Operating Expense

18,278,155

19,301,605

1,023,450

5.60%

19,765,146

20,242,705

20,720,414

21,213,858

Net Municipal Contribution

9,552,776

10,359,376

806,600

8.44%

10,335,217

10,585,176

10,821,285

11,083,329

LESS: Depreciation

(611,163)

(757,253)

(146,090)

(23.90%)

(768,612)

(780,141)

(791,843)

(803,721)

Net Municipal Contribution LESS Depreciation

8,941,613

9,602,123

660,510

7.39%

9,566,605

9,805,035

10,029,442

10,279,608

City of Kingston

-7,000,331

-7,592,324

-591,993

8.46%

-7,585,793

-7,829,958

-8,007,905

-8,324,260

County Contribution - Operating

1,941,282

2,009,799

68,517

3.53%

1,980,812

1,975,077

2,021,537

1,955,348

Reserve Transfer

673,856

593,243

(80,613)

11.96%

503,816

772,051

942,986

2,176,742

Total Capital Revenue

673,856

593,243

(80,613)

11.96%

503,816

772,051

942,986

2,176,742

General Equipment

31,131

22,794

-8,337

(26.78%)

25,644

Capital-Equipment Replacements

22,988

45,891

22,903

99.63%

9,610

11,049

226,147

1,673,907

Capital- IT New

6,549

-6,549

(100.00%)

Investment Income Other Transfers from Reserve Total Operating Revenue

2,950

Operating Expense Salaries & Benefits Materials

Capital Revenue

Capital Expense

Capital-IT Replacement

70,500

31,836

-38,664

(54.84%)

46,407

146,138

43,693

18,729

Capital Vehicle Replacement

580,368

515,515

-64,853

(11.17%)

447,799

614,864

673,146

484,106

772,051

942,986

2,176,742

1,975,077

2,021,537

1,955,348

Gain/Loss-Sale of fixed Asset Other Municipal Contribution 711,536

616,036

-95,500

(13.42%)

529,460

Net Capital Expense

Total Capital Expense

37,680

22,793

-14,887

(39.51%)

25,644

City of Kingston - Capital

-29,431

-17,998

11,433

(38.85%)

-20,396

8,249

4,795

-3,454

(41.87%)

5,248

1,949,531

2,014,594

65,063

3.34%

1,986,060

County Contribution - Capital Total Requisition

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

User Charges

204,402

212,513

8,111

(3.97%)

225,315

233,451

243,256

251,006

Federal and Provincial

817,603

856,728

39,125

(4.79%)

874,919

892,418

910,266

928,471

Transfers from Reserve

1,610

2,000

390

(24.22%)

1,023,615

1,071,241

47,626

(4.65%)

1,100,234

1,125,869

1,153,522

1,180,477

Salaries & Benefits

921,321

964,896

43,575

4.73%

991,438

1,017,973

1,045,318

1,072,124

Materials

35,101

37,469

2,368

6.75%

36,143

36,828

36,898

36,968

Contracted Services

65,583

68,876

3,293

5.02%

69,653

71,068

71,306

71,385

Depreciation

4,062

3,724

1,153,522

1,180,477

Operating Revenue

Total Operating Revenue

1,000

Operating Expense

Reserve Transfers Total Operating Expense

3,000 1,026,067

1,075,303

49,236

4.80%

1,610

65.66%

Net Municipal Contribution

2,452

4,062

LESS: Depreciation

(4,062)

Net Municipal Contribution LESS Depreciation

-1,610

1,610

(100.00%)

County Contribution - Operating

-1,610

1,610

(100.00%)

Capital Expense

1,610

-1,610

(100.00%)

Net Capital Expense

1,610

-1,610

(100.00%)

County Contribution - Capital

1,610

-1,610

(100.00%)

Capital Revenue

Total Requisition

1,104,296

1,129,593

4,062

3,724

(4,062)

(3,724)

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue Operating Expense Materials

2,000

3,840

Contracted Services

4,900

1,840

Total Operating Expense

6,900

8,740

1,840

Net Municipal Contribution

6,900

8,740

Net Municipal Contribution LESS Depreciation

6,900

County Contribution - Operating Total Requisition

92.00%

4,041

4,123

3,290

3,356

26.67%

7,331

7,479

1,840

26.67%

7,331

7,479

8,740

1,840

26.67%

7,331

7,479

6,900

8,740

1,840

26.67%

7,331

7,479

6,900

8,740

1,840

26.67%

7,331

7,479

LESS: Depreciation

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

User Charges

19,000

19,500

500

(2.63%)

Federal and Provincial

150,717

43,915

(106,802)

70.86%

Other Municipalities

21,667

Other

6,000

69,859

Transfers from Reserve

256,950

Total Operating Revenue

454,334

Salaries & Benefits Materials

Operating Revenue 17,500

17,500

133,716

197,575

(21,667)

100.00%

63,859

(1,064.32%)

187,077

(69,873)

27.19%

5,000

320,351

(133,983)

29.49%

156,216

215,075

555,242

631,948

76,706

13.81%

655,079

678,131

702,613

726,877

60,322

65,451

5,129

8.50%

59,607

63,565

64,095

Contracted Services

425,890

222,069

-203,821

(47.86%)

154,415

73,203

73,765

73,909

Reserve Transfers

66,212

121,449

55,237

83.42%

158,500

163,169

194,141

Total Operating Expense

1,107,666

1,040,917

-66,749

(6.03%)

1,027,601

978,068

1,034,614

1,059,022

Net Municipal Contribution

653,332

720,566

67,234

10.29%

871,385

762,993

819,539

843,947

Net Municipal Contribution LESS Depreciation

653,332

720,566

67,234

10.29%

871,385

762,993

819,539

843,947

County Contribution - Operating

653,332

720,566

67,234

10.29%

871,385

762,993

819,539

843,947

871,385

762,993

819,539

843,947

Transfers from Obligatory Reserve

Operating Expense

LESS: Depreciation

Capital Revenue Trans Canada Trails

297,500

(297,500)

100.00%

Capital Donations

297,500

(297,500)

100.00%

595,000

(595,000)

100.00%

595,000

-595,000

(100.00%)

595,000

-595,000

(100.00%)

67,234

10.29%

Reserve Transfer Total Capital Revenue Capital Expense Major Improvements Major Building Project Total Capital Expense Net Capital Expense Total Requisition

653,332

720,566

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

Contracted Services

1,205,982

1,181,853

-24,129

(2.00%)

1,199,107

1,222,650

1,246,676

1,271,285

Total Operating Expense

1,205,982

1,181,853

-24,129

(2.00%)

1,199,107

1,222,650

1,246,676

1,271,285

Net Municipal Contribution

1,205,982

1,181,853

-24,129

(2.00%)

1,199,107

1,222,650

1,246,676

1,271,285

Net Municipal Contribution LESS Depreciation

1,205,982

1,181,853

-24,129

(2.00%)

1,199,107

1,222,650

1,246,676

1,271,285

County Contribution - Operating

1,205,982

1,181,853

-24,129

(2.00%)

1,199,107

1,222,650

1,246,676

1,271,285

Total Requisition

1,205,982

1,181,853

-24,129

(2.00%)

1,199,107

1,222,650

1,246,676

1,271,285

Operating Revenue Operating Expense

LESS: Depreciation

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

Transfers from Reserve

15,000

12,500

(2,500)

16.67%

12,500

Total Operating Revenue

15,000

12,500

(2,500)

16.67%

12,500

Contracted Services

739,154

767,106

27,952

3.78%

777,948

800,284

819,838

839,520

Reserve Transfers

25,000

Total Operating Expense

764,154

792,106

27,952

3.66%

802,948

825,284

844,838

864,520

Net Municipal Contribution

749,154

779,606

30,452

4.06%

790,448

812,784

832,338

852,020

Net Municipal Contribution LESS Depreciation

749,154

779,606

30,452

4.06%

790,448

812,784

832,338

852,020

County Contribution - Operating

749,154

779,606

30,452

4.06%

790,448

812,784

832,338

852,020

Total Requisition

749,154

779,606

30,452

4.06%

790,448

812,784

832,338

852,020

Operating Revenue

Operating Expense

LESS: Depreciation

Health Unit

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

Contracted Services

758,049

771,315

13,266

1.75%

786,741

802,476

818,526

834,897

Total Operating Expense

758,049

771,315

13,266

1.75%

786,741

802,476

818,526

834,897

Net Municipal Contribution

758,049

771,315

13,266

1.75%

786,741

802,476

818,526

834,897

Net Municipal Contribution LESS Depreciation

758,049

771,315

13,266

1.75%

786,741

802,476

818,526

834,897

County Contribution - Operating

758,049

771,315

13,266

1.75%

786,741

802,476

818,526

834,897

Total Requisition

758,049

771,315

13,266

1.75%

786,741

802,476

818,526

834,897

Operating Revenue Operating Expense

LESS: Depreciation

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

Transfers from Reserve

20,800

18,850

(1,950)

9.38%

40,950

39,000

72,800

26,000

Total Operating Revenue

20,800

18,850

(1,950)

9.38%

40,950

39,000

72,800

26,000

Contracted Services

852,147

869,132

16,985

1.99%

911,032

929,122

981,881

953,263

Total Operating Expense

852,147

869,132

16,985

1.99%

911,032

929,122

981,881

953,263

Net Municipal Contribution

831,347

850,282

18,935

2.28%

870,082

890,122

909,081

927,263

831,347

850,282

18,935

2.28%

870,082

890,122

909,081

927,263

County Contribution - Operating

831,347

850,282

18,935

2.28%

870,082

890,122

909,081

927,263

Total Requisition

831,347

850,282

18,935

2.28%

870,082

890,122

909,081

927,263

Operating Revenue

Operating Expense

LESS: Depreciation Net Municipal Contribution LESS Depreciation City of Kingston

2018

2019

2018-2019

2020

2021

2022

2023

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue Other Transfers from Obligatory Reserve

300

801,884

802,184

801,884

Transfers from Reserve

30,000

Total Operating Revenue

832,184

802,184

(30,000)

100.00%

(30,000)

3.60%

Materials

801,884

External Transfers

181,361

801,884

55,361

-126,000

(69.47%)

55,361

Total Operating Expense

55,361

983,245

857,245

-126,000

(12.81%)

857,245

Net Municipal Contribution

151,061

55,061

-96,000

(63.55%)

55,061

Net Municipal Contribution LESS Depreciation

151,061

55,061

-96,000

(63.55%)

55,061

County Contribution - Operating

151,061

55,061

-96,000

(63.55%)

55,061

Total Requisition

151,061

55,061

-96,000

(63.55%)

55,061

Operating Expense Salaries & Benefits

LESS: Depreciation

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