2024 Draft Budget Document

Published January 1, 2024

Word Count 8086 words

Reading Time 38 min read

Body: Council Type: Budget Meeting: Regular Date: 2024 Collection: Budgets Municipality: Frontenac County

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Document Text

2024 Draft Budget Presentation October 24-25, 2023

Executive Summary The County of Frontenac is pleased to provide its 2024 Draft Budget to Council and its citizens. This document is the County’s financial plan for 2024 and serves as a document that guides policy, strategic decision making and service levels. It includes a broad overview of the operations, current financial position and capital and operating budgets of the County. Through Council, the County delivers a wide range of services including:      

Paramedic services (Frontenac Paramedics) Long-term care (Fairmount Home for the Aged) Marine services (Howe Islander III) Planning and Economic Development Corporate services to support County operations Emergency services

The County of Frontenac also collects the levy to pay for the following services performed in the County by other providers through shared service agreements:    

Social Services Social Housing Kingston Frontenac Public Library Kingston Frontenac Lennox & Addington Public Health

The 2024 budget is provided in the format require for the Ministry of Finance Financial Information Return (FIR) reporting and audit statements. It includes a comparison to the previous year’s budget and provides estimates for budgets from 2025 to 2028. These estimated projections have been calculated using parameters which include historical and current data. There estimates may be adjusted as new information arises.

Budget Policy The budget policy sets out the framework for budget decisions and direction. The County of Frontenac takes the management and stewardship of public funds seriously. The objectives of the budget policy are to:     

Enhance the quality of decisions by promoting consistency Establish a timeline for the budget process Ensure that Council has adequate information to exercise its due diligence in assessing the budget Integrates with other long-term planning, financial and management objectives of the County Ensure that the budget document and process meet legislative requirements

The guiding principles in the preparation of the annual budget may be summarized as follows:   

Maintain existing service levels Identify and incorporate efficiencies Recognize the challenges presented from previous budget decisions

2024 Budget Executive Summary

 

Provide for long-term sustainability of current infrastructure Keep tax rates reasonable

Budgets will be presented to Council showing:

Status Quo Budget - The cost of maintaining existing service levels at next year’s costs. Any service level enhancements previously committed to by Council, or mandatory legislated service level changes, will be included in this figure. The budget policy states that the target for the increase of the status quo budget will be the CPI for August of the previous year. The 2024 status quo budget target would be the Ontario CPI for August 2023 which came in at 3.8%.
Service Level Changes – Any project proposals which would change the service level from the previous year will be presented to council for deliberation. It is recognized that service level changes, except where mandated by legislation, are the sole prerogative of County Council.
Capital Levy – To progress towards capital sustainability for future replacement costs of long-lived assets, the Budget Policy recommends that an additional 0.65% be added to the previous year’s levy for capital replacement for 10 years. The County of Frontenac will be in the 10th year of the capital levy enhancement in

Strategic Direction (2023-2026) The following priorities were identified by Council through its Strategic Planning exercise for the Council term spanning 2023-2026:

Develop a Regional Approach to Overcome Infrastructure Issues and Maximize Infrastructure Development Opportunities   

Support member municipalities in their efforts to maintain and improve roads and bridges. Develop strategies to improve regional transportation connectivity and accessibility. Enhance collaboration with the Township of Frontenac Islands and the Province of Ontario on ferry services.

Contribute to the Progress of Sustainable Economic Growth and Prosperity Throughout the County     

Work with Townships to improve and sustain the villages and hamlets across the region. Develop regional tools and policies to support long-term protection of lakes, rivers, and other important environmental features in Frontenac. Support different forms of housing such as small apartments, affordable houses, and seniors housing. Provide business support and resources to existing and prospective businesses. Attract new investments and businesses to Frontenac County.

2024 Budget Executive Summary



Support workforce development initiatives to create job opportunities and retain talent.

Strengthen Quality of Life through Enhanced Service Delivery 



Focus on Frontenac Paramedics o Improve response times and coverage throughout Frontenac County. o Increase the number of paramedics to meet the growing demand for services. o Provide additional facilities for Frontenac Paramedics that will effectively meet steadily growing demand for services and accommodate more paramedic training. Focus on Fairmount Home o Improve the quality of care and services provided to residents. o Expand the capacity to accommodate more residents. o Enhancing staff training and development opportunities. Focus on Social Services and Housing o Ensure equal and fair access to social services, childcare, and social housing for County residents. o Advocate for additional funding and resources from provincial and federal governments for social services and affordable housing. o Invest additional resources in the availability of affordable housing and related services.

Maximize Administrative Leadership within the County Administration   

Ensure efficient and responsible financial management of County resources. Ensure transparency and accountability of the governance of the County of Frontenac (Council and its Committees). Ensure community engagement remains a continued priority and to develop dynamic solutions to improve citizen awareness/involvement in County of Frontenac activities and to promote collaboration with member municipalities.

Operating Budget Status Quo Target: 3.8% (Ontario CPI, August 2023) Proposed Status Quo Increase: -0.54% Per budget policy, the 2023 status quo budget target is the Ontario CPI for August 2022 which came in at 3.8%. As defined in the budget policy, the Status Quo budget represents last year’s service level at next year’s price, as well as the previous year’s commitments. A decrease in the status quo levy which maintains service levels, absorbs the cost of inflation to maintain those service levels, and include other items previously committed to but not budgeted for is uncommon and warrants further discussion. The main driver to the decrease in the status quo budget is the increase in interest rates which has caused our budgeted Investment Income to increase by $440,000 in 2024. On

2024 Budget Executive Summary

its own, this represents a 3.53% decrease in the levy in 2024. Staff caution that there is a significant risk that this increase in revenue is unsustainable and likely to decrease in future years which would cause upward pressure upon the levy to maintain service levels. It is staff’s recommendation that an amount equalling 2% of the levy be transferred to the Stabilization Reserve in 2024 to mitigate the future impact of a decrease in investment income. The status quo budget would functionally be adjusted to an increase of 1.46%. Status Quo Component

County Levy Increase ($)

County Levy Increase (%)

Status Quo Increase - 2023 Service Level (Less Investments)

243,351

1.96%

Status Quo Increase – Investment Income

-440,000

-3.53%

Unfunded Commitment – Rural Transportation

32,000

0.26%

Unfunded Commitment – 0.65% Paramedic Levy

80,965

0.65%

Unfunded Commitment – Fairmount Feasibility Study

14,496

0.12%

Status Quo Increases

-68,687

-0.54%

Less: Proposed Contribution to Stabilization Reserve

249,124

2.00%

Adjusted Status Quo Increase

180,437

1.46%

A discussion on some of the variances affecting the entire organization with regards to the status quo budget can be found below: 

Provincial Revenue is expected to increase by $2,029,476 in 2024. Fairmount Home will be benefitting from an additional $537,102 to assist with bringing the home with the province-wide target of four hours of direct care. Frontenac Paramedics are anticipated to receive $1,069,655 as the Ministry of Health funds 50% of the previous year’s budgeted operating costs.

2024 Budget Executive Summary



Salaries and benefits, which form most of our operating expenses, increased by 4.04%. o Increases to our budgeted benefit rate for health care benefits increased by 17.7%. This increase primarily relates to a 9.1% increase in benefit premiums, and increased participation in the benefit plan through positions added in 2023. o Canada Pension Plan contributions have increased by 9.20%. This increase primarily relates to a second tier of earnings introduced in 2024 for those earning over the Yearly Maximum Pensionable Earnings limit. o Two of our three bargaining units are with a Collective Agreement and have known increases for 2024. The County is still in negotiations with one bargaining unit and a market-appropriate salary increase has been projected for this group. o Cost of living increases for wages for non-union staff budgeted at a 2% increase for 2024. Insurance costs have increased across the organization by 19.6% in 2024. This continues a trend dating back to 2019 where the County started seeing increases in the vicinity of 20% per year. The County went out to market to renew its insurance in 2021 and was able to secure a 7% increase last year. The increases felt by the County are in line with what the municipal sector in Ontario has experienced in recent years. The proposed status quo increase includes previous commitments to phase-in funding for programs over a number of years. These costs were not incurred in 2024 and include: o $32,000 to phase-in funding to support Rural Transportation. This is year 4 of 4 for $32,000 increases with the fourth-year levy amount carried forward into years 5 and 6 to repay the Stabilization Reserve. o $80,965 to support Paramedic requirements in response to growth and demographic shifts. This is year 3 of a 5-year commitment. o $14,496 for the County’s portion to conduct a feasibility study on the expansion of Fairmount Home to 160 beds.

Capital Budget Most capital spending for the County of Frontenac in 2024 is accounted for by scheduled replacements for vehicles and equipment for the County of Frontenac, Fairmount Home and Frontenac Paramedics. A full listing of the capital projects planned for 2024 can be found below: Department

Project

Corporate Services

Plotter Printer

6,500

Planning

Planning Vehicles (2)

78,000

2024 Budget Executive Summary

Cost ($)

Fairmount

Bath Chair

12,036

Fairmount

Beds-frames, side rails, mattresses

3,500

Fairmount

Evacuation Sheets

9,000

Fairmount

Floor Machine

10,000

Fairmount

Lawn and snow equipment replacement

20,000

Fairmount

Lighting Upgrade LED

50,000

Fairmount

Parking lot General Repairs and Maintenance

27,000

Fairmount

Resident room Flooring x3 units

21,405

Fairmount

Shower room lift

8,010

Fairmount

Tub

27,897

Fairmount

Walkway repairs/replacement

25,000

Fairmount

Washer

20,000

Fairmount

Hand rail replacement

27,025

Fairmount

Lifts

60,000

Fairmount

Mattresses

Fairmount

1S resident flooring replacement

166,000

Fairmount

Domestic Booster Pump

100,000

Fairmount

Admin Hallway floor replacement

26,600

Fairmount

Kitchen floor repairs

10,995

Fairmount

Tablets 1North

16,236

2024 Budget Executive Summary

600

Paramedics

Generator 03 station

23,277

Paramedics

Garage Door Replacement (2) - Palace + Parham

16,000

Paramedics

Defibs (5)

144,149

Paramedics

Stretchers (5)

129,120

Paramedics

Powerloads (3)

90,010

Paramedics

IT Equipment Replacement

90,876

Paramedics

Ambulance - 2024 New (1)

255,000

Paramedics

Ambulance - 2024 Remount (1)

185,000

Paramedics

Ford Expedition

124,000

K&P Trail

K&P Construction

650,000

Total

$2,433,236.00

Service Level Changes The proposed budget includes the following service level changes for consideration. Members from each of the following departments will present these project proposals in further detail during the budget meetings to elaborate on how they will impact service delivery.

2024 Project Proposals

Total

County Levy

% Increase

Economic Development – Community Development Officer

116,975

0.94%

Economic Development – Physician Recruitment

22,000

0.18%

Information Services – Office 365 Phase 2

23,378

5,992

0.05%

Information Services – Security Enhancements

10,000

5,030

0.04%

Frontenac Paramedics – ORH Study

75,000

15,409

0.12%

Fairmount Home – Recreationist Coverage

22,541

7,213

0.06%

2024 Budget Executive Summary

Fairmount Home – Added Housekeeping Resource Fairmount Home – Added Maintenance Resource K&P Trail – Dust Suppression Frontenac Paramedics – New Crew as of October 1, 2024 Frontenac Paramedics – New Superintendent Economic Development – CIRA Internet Economic Development – Tourism Website Refresh Legislative Services – Electronic Document Management System Needs Analysis

26,303 44,539 12,500 176,396* 205,595 5,000 60,000

8,417 14,252 12,500 0 0 0 0

0.07% 0.11% 0.10% 0.00% 0.00% 0.00% 0.00%

15,000

0.00%

Total Project Proposals

904,943

207,295

1.67%

*Total Cost for 2024 is based upon cost from October 1, 2024 – December 31, 2024. Annualized cost for the project proposal is $705,584.

Capital Levy The budget policy recommends a 0.65% dedicated levy increase for Capital Replacement from 2015 to 2024. The dedicated levy was implemented to help provide funds for large purchases for asset replacement and to help keep annual levy increases predictable. As indicated above, continued growth in the asset base, as well as the cost of capital assets increasing at a rate above inflation, will likely result in a dedicated levy extending beyond 2024. The 0.65% target was achieved by reducing the 1% target recommended by the consultant and assuming that 50% of building asset replacement would be funded through borrowing. Risk: The projected amount required to progress towards capital sustainability was based on 2014 estimated costs and assets prorated out by an inflationary adjustment. Costs of capital assets increasing above the rate of inflation, as well as new assets added to the County’s books, will mean that the County will be short of its target at the end of the 10year cycle. Staff recommend that Council continues with the 0.65% levy through the end of the 10-year cycle for 2024, and for Council to reaffirm their commitment to continue with the dedicated capital levy later in their Council term. Updates to condition assessment and lifecycle projections occurring in 2023 and 2024 will inform the capital levy strategy moving forward. Preliminary data indicated that the capital levy required to meet the funding targets for replacement will need to increase from 0.65% moving forward. However, this commitment will not be required as part of the 2024 budget process and will be brought forward in 2025.

Assessment The 2024 final assessment roll will be provided by the Municipal Property Assessment Corporation (MPAC) by the end of November. MPAC has continued to use the assessment as of January 1, 2016 for the 2024 property tax year. Growth through new assessment and property changes has typically been between 1.00% and 1.25% per year.

2024 Budget Executive Summary

Shared services based on weighted assessment with the City of Kingston include the costs of Social Housing, Social Services and Land Ambulance. For those services allocated through weighted assessment with the City of Kingston, the County of Frontenac is attributed 20.243% of the total costs for 2023 based on the 2022 weighted assessment. These shared costs have shifted away from the County of Frontenac in 2023, as 20.426% of shared service costs were attributed to the County of Frontenac in 2022. Future allocations can vary based on changes in the weighted assessment. While shifts within the same property class should increase at approximately the same rate, different property classes may increase at different rates. For example, the County of Frontenac is heavily weighted towards residential assessment compared to the City of Kingston. Should residential assessment increase at a higher rate than commercial and industrial assessment, the County would likely take on a higher percentage of the weighted assessment costs.

Reserves Planned contributions to our reserves continue to be made, providing predictable increases to the budget and serving to ensure our reserve balances are sufficient for anticipated future requirements. The Strategic Regional reserves continue to fund key strategic projects approved by Council. Most of our reserve balances are meeting current requirements with the exception of the Capital Asset reserves, Stabilization Reserve, and the Canada Community Building Fund Reserve (formerly Federal Gas Tax). Further discussion on the reserve balances below target can be found below. Capital Asset Reserves The Capital Asset Reserves are currently underfunded based on the replacement costs of our capital assets as cost increases for buildings, construction and vehicles have continued to outpace inflation. The County is currently in year 10 of 10 of a 0.65% Capital Levy commitment. Staff recommend that the 0.65% Capital Levy be continued for 2024. Asset Condition Assessments in 2023 and 2024 will inform the funding strategy required going forward in line with Council’s expectations towards replacement, service levels, and debt tolerance, and will form the foundation of an amended funding strategy to be presented as part of the 2025 budget. Stabilization Reserve The target balance for the County’s levy Stabilization Reserve is 15% of its total levy. The projected balance for the County’s Stabilization Reserve as of the end of 2023 is $977,582, or 7.9% of its total levy. The Stabilization Reserve has been primarily used to fund operating deficits at year end, or to fund special one-off projects when necessary, so as not to have to increase funding received from the levy. To mitigate the impact on the levy of the new Paramedic Station at Battersea Road, staff had recommended drawing from the Stabilization Reserve, which was at 16.6% of the total levy in 2022, to temporarily bring this reserve below its target balance to fund the County’s portion of the base construction. The subsequent

2024 Budget Executive Summary

year-end deficit at the end of 2022 of $251,677 was drawn from the Stabilization Reserve has decreased the reserve balance further. At its current balance, staff caution that the reserve balance may not be sufficient to cover future deficits, which would further increase the risk if it were to be drawn upon for one-off projects. To build the balance back up to increase liquidity and allow for a margin of safety which would permit funding for future one-off projects, staff are recommending that a portion of the increase in income from investments in 2024, equal to 2% of the 2024 levy, be transferred to the Stabilization Reserve. Canada Community Building Fund Annual contributions through the Canada Community Building Fund from the Federal Government are flowed through the Association of Municipalities of Ontario to the County of Frontenac. The regular annual contributions, through Council resolution, has then historically been flowed through to the Townships by by-law on the basis of weighted assessment with the County. The current balance within the County’s reserve has been committed to cover a portion of the Township Community Improvement Plan implementation, with an estimated $88,612 remaining in eligible disbursements to the Townships, and $813,000 allocated to K&P Trail development. The County may require additional funding in excess of what has been allocated to complete construction of the K&P Trail. 2024 Proj. (S)

2023 Proj. ($)

Operating Reserves

7,040,965

6,464,134

5,937,320

Meets Current Requirements

Capital Asset Reserves

9,160,828

8,553,619

10,527,787

Underfunded

External Agency Reserves

664,772

626,772

592,772

Meets Current Requirements

Strategic Regional Reserves

1,518,088

1,618,088

1,618,588

Meets Current Requirements

FRC Stabilization Reserves

1,212,064

977,582

1,627,800

Target: 15%, Projected: 9.4%

Legally Restricted Reserves

241,815

241,057

240,299

Meets Current Requirements

Federal Gas Tax Reserve Fund Total

2024 Budget Executive Summary

2022 ($)

1,2,641

1,229,749

1,254,834

21,095,174

19,711,001

21,799,400

Target Balance

Caution: May Meet Current Requirements

Long-Term Liabilities The County of Frontenac’s budgeted payment towards long-term liabilities will increase from $131,989 in 2023 to $282,241. This represents a 1.21% increase in the levy for 2024. The 2023 budget anticipated that the County would have to borrow funds to complete its capital projects for the Admin Building Redesign during the second half of 2023. Construction delays have resulted in delays in the debenture issuance, with no debt payments to occur in 2023. The debenture to fund the construction project is scheduled to be issued at the start of 2024. It is estimated that the total amount to be borrowed will be $3,000,000 to be repaid over 20 years at 5.0%.

External Requests As part of budget deliberations, the County of Frontenac accepts requests from external agencies for funding. Requests in the form of commitments from previous years include $96,000 per year to fund rural transportation initiatives in the County of Frontenac, and $55,061 per year as part of a 10-year commitment to University Hospitals Kingston Foundations. Additional requests made as part of the 2024 budget cycle have been summarized in Council Report 2023-114 Office of the Chief Administrative Officer – Grants to Others – Public Meeting Budget Comments. Any requests for funding that are from this year’s budget cycle are not included in the draft budget levy increase below. Any requests for funding would have to be approved by Council, and then would be added to the draft levy increase. Long-term commitments from previous years have been included in the Status Quo budget.

Conclusion The 2024 draft budget for Council consideration represents an 3.77% increase to the levy. Project/Service

County Levy Increase ($)

County Levy Increase (%)

Status Quo Increase - 2022 Service Level

-196,649

-1.57%

Rural Transportation (Year 4 of 6)

32,000

0.28%

0.65% Paramedic Levy

80,965

0.65%

Fairmount Feasibility Study

14,496

0.12%

2024 Budget Executive Summary

Project/Service

County Levy Increase ($)

County Levy Increase (%)

Status Quo Increases

-68,867

-0.54%

Economic Development – Community Development Officer

116,975

0.94%

Economic Development – Physician Recruitment

22,000

0.18%

Information Services – Office 365 Phase 2

5,992

0.05%

Information Services – Security Enhancements

5,030

0.04%

Frontenac Paramedics – ORH Study

75,000

0.12%

Fairmount Home – Recreationist Coverage

7,213

0.06%

Fairmount Home – Added Housekeeping Resource

8,417

0.07%

Fairmount Home – Added Maintenance Resource

14,252

0.11%

K&P Trail – Dust Suppression

12,500

0.10%

Frontenac Paramedics – New Crew as of October 1, 2024

0.00%

Frontenac Paramedics – New Superintendent

0.00%

Economic Development – CIRA Internet

0.00%

2024 Budget Executive Summary

Project/Service

County Levy Increase ($)

County Levy Increase (%)

Economic Development – Tourism Website Refresh

0.00%

Legislative Services – Electronic Document Management System Needs Analysis

0.00%

Proposed Service Level Increase

207,788

1.67%

0.65% Dedicated Capital Levy

74,321

0.65%

2.00% Investment Income Transfer to Stabilization Reserve

249,124

2.00%

Total Draft Budget Increase

469,190

3.77%

Further information on departmental budgets, business plans, and project proposals can be found here: 2024 Business Plan and Project Proposals A WCAG complaint accessible version of the departmental budgets, business plans, and project proposals can be found here: Accessible 2024 Business Plans

2024 Budget Executive Summary

County of Frontenac All Departments Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

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

53,000

61,000

8,000

(15.09%)

61,860

62,729

63,606

64,492

3,665,215

3,981,235

316,020

(8.62%)

4,072,918

4,164,813

4,259,641

4,345,966

42,297

42,839

542

(1.28%)

43,267

43,700

44,137

44,578

22,176,688

24,206,164

2,029,476

(9.15%)

23,828,570

24,619,006

25,101,203

25,571,637

82,111

82,932

83,761

84,599

440,000

(275.00%)

480,000

440,000

400,000

360,000

Provincial Offences Net Revenue

81,298

Investment Income

160,000

600,000

Other

981,620

1,064,190

82,570

(8.41%)

1,104,477

1,127,407

1,155,796

1,169,680

Transfers from Obligatory Reserve

902,851

892,851

(10,000)

1.11%

892,851

Transfers from Reserve

570,929

622,477

51,548

(9.03%)

781,132

797,245

580,074

Total Operating Revenue

28,633,898

31,552,054

2,918,156

(10.19%)

31,347,186

32,230,683

32,581,069

33,113,877

Salaries & Benefits

38,525,966

40,081,660

1,555,694

4.04%

41,610,303

43,754,827

44,339,958

43,951,705

Materials

5,217,203

5,317,920

100,717

1.93%

4,092,215

4,136,954

4,170,474

4,208,960

Contracted Services

8,471,810

9,022,780

550,970

6.50%

9,290,756

9,404,676

9,692,649

9,948,679

Operating Expense

Rents & Financing

221,675

218,395

(3,280)

(1.48%)

221,667

221,736

221,807

221,879

External Transfers

249,299

151,861

(97,438)

(39.08%)

151,861

Depreciation

1,942,002

2,056,311

114,309

5.89%

2,056,311

Reserve Transfers

2,995,459

3,462,970

467,511

15.61%

3,504,231

3,635,826

3,740,171

3,754,808

537,102

#DIV/0!

657,193

812,150

#DIV/0!

1,370,679

1,428,042

2,193,739

3,009,879

61,661,149

4,037,735

7.01%

62,955,216

65,447,426

67,224,163

67,961,275

Four Hours of Care Unapproved Projects Total Operating Expense

57,623,414

County of Frontenac All Departments Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Net Municipal Contribution

28,989,516

30,109,095

1,119,579

3.86%

31,608,030

33,216,743

34,643,094

34,847,398

LESS: Depreciation

(1,942,002)

(2,056,311)

(114,309)

(5.89%)

(2,056,311)

Net Municipal Contribution LESS Depreciation

27,047,514

28,052,784

1,005,270

3.72%

29,551,719

31,160,432

32,586,783

32,791,087

City of Kingston

(14,723,294)

(15,409,626)

(686,332)

4.66%

(16,262,467)

(17,299,262)

(17,910,183)

(18,119,005)

County Contribution - Operating

12,324,220

12,643,158

318,938

2.59%

13,289,252

13,861,170

14,676,600

14,672,082

Capital Revenue

7,892,704

2,433,236

(5,459,468)

69.17%

2,039,125

3,876,859

1,978,558

1,950,597

Capital Expense

10,474,880

2,433,236

(8,041,644)

(76.77%)

2,330,125

3,892,848

1,994,558

2,233,597

291,000

15,989

16,000

283,000

Net Capital Expense

2,582,176

(2,582,176)

(100.00%)

City of Kingston - Capital

(2,582,176)

2,582,176

(100.00%)

County Contribution - Capital County Contribution - Debenture Total Requisition

(218,625)

#DIV/0!

291,000

(202,636)

16,000

283,000

131,989

282,241

150,252

113.84%

282,241

282,239

282,241

12,456,209

12,925,399

469,190

3.77%

13,862,493

13,940,773

14,974,841

15,237,323

2024 General Budget Variance Highlights

Levy Decrease: -$118,702, Segment Budget Increase: -32.00% Segment

Main Drivers

$ Variance % Variance

Operating Revenue

• Increase $440,000 – Investment Income • Decrease $40,000 – Transfer from Reserve to offset Development Charge study

+$448,842

+114.93%

Operating Expense

• Increase $80,965 – Dedicated 0.65% Capital Levy • Increase $249,124 – Proposed 2% Contribution to Stabilization Reserve

+$329,840

+43.33%

County of Frontenac General Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue Taxation from Other Governments

53,000

61,000

User Charges

53,664

Payments in Lieu of Taxes

42,297

42,839

Provincial Offences Net Revenue

81,298

8,000 542

(15.09%) (1.28%)

61,860

62,729

63,606

64,492

53,664

43,267

43,700

44,137

44,578

82,111

82,932

83,761

84,599

Investment Income

160,000

600,000

440,000

(275.00%)

480,000

440,000

400,000

360,000

Total Operating Revenue

390,259

838,801

448,542

(114.93%)

720,902

683,025

645,168

607,333

1,501

Operating Expense Contracted Services Rents & Financing

250

(249)

(99.60%)

Reserve Transfers

759,508

1,089,597

330,089

43.46%

1,013,614

1,023,778

1,034,349

1,045,343

Total Operating Expense

761,259

1,091,099

329,840

43.33%

1,015,116

1,025,280

1,035,851

1,046,845

Net Municipal Contribution

371,000

252,298

(118,702)

(32.00%)

294,214

342,255

390,683

439,512

294,214

342,255

390,683

439,512

294,214

342,255

390,683

439,512

294,214

342,255

390,683

439,512

LESS: Depreciation Net Municipal Contribution LESS Depreciation

#DIV/0! 371,000

252,298

(118,702)

City of Kingston County Contribution - Operating

(32.00%) #DIV/0!

371,000

252,298

(118,702)

Capital Revenue

(32.00%) #DIV/0!

Capital Expense

#DIV/0!

Net Capital Expense

#DIV/0!

City of Kingston - Capital

#DIV/0!

County Contribution - Capital

#DIV/0!

County Contribution - Debenture

#DIV/0!

Total Requisition

371,000

252,298

(118,702)

(32.00%)

2024 Council Budget Variance Highlights

Levy Increase: $22,916 , Segment Budget Increase: 7.53% Segment

Main Drivers

$ Variance % Variance

Operating Revenue

• Decrease $22,500 – Removed transfer from Strategic Project Reserve for Strategic Plan

-$22,500

-100.00%

Contracted Services

• Decrease $22,500 – Remove Strategic Plan for Council Term 2023-2026 • Increase $9,900 – EOWC Levy

-$11,296

+41.07%

Reserve Transfers

• Increase $10,000 – Transfer to Operations Reserve for Strategic Plan

+$10,000

County of Frontenac Governance Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue Transfers from Reserve

22,500

(22,500)

100.00%

25,000

Total Operating Revenue

22,500

(22,500)

100.00%

25,000

Operating Expense Salaries & Benefits

180,330

184,160

3,830

2.12%

187,540

190,988

194,503

198,090

Materials

63,998

61,880

(2,118)

(3.31%)

61,964

62,751

61,838

61,927

Contracted Services

67,402

56,106

(11,296)

(16.76%)

58,405

62,368

91,357

92,374

Reserve Transfers

15,000

25,000

10,000

66.67%

25,000

0.13%

332,909

341,107

372,698

377,391

7.53%

332,909

341,107

347,698

352,391

332,909

341,107

347,698

352,391

332,909

341,107

347,698

352,391

332,909

341,107

347,698

352,391

Unapproved Projects

#DIV/0!

Total Operating Expense

326,730

327,146

416

Net Municipal Contribution

304,230

327,146

22,916

LESS: Depreciation Net Municipal Contribution LESS Depreciation

#DIV/0! 304,230

327,146

22,916

City of Kingston County Contribution - Operating

7.53% #DIV/0!

304,230

327,146

22,916

7.53%

Capital Revenue

#DIV/0!

Capital Expense

#DIV/0!

Net Capital Expense

#DIV/0!

City of Kingston - Capital

#DIV/0!

County Contribution - Capital

#DIV/0!

County Contribution - Debenture

#DIV/0!

Total Requisition

304,230

327,146

22,916

7.53%

2024 Corporate Budget Variance Highlights Levy Increase: $52,406, Segment Budget Increase: 2.24% Segment

Main Drivers

$ Variance % Variance

Operating Revenue

• Increase $132,689 – User Charges: Projected rent income from Cataraqui Conservation • Increase $12,667 – Other: Increased recoveries based on increased salaries for cost sharing agreements for shared services • Increase $15,000 – Transfer from Reserve: Stabilization Reserve to offset project proposal

+160,821

+26.34%

Salaries & Benefits

• Increase $8,673 – Medical Benefits • Cost of Living Increase

+$55,195

+3.30%

Materials

• Increase $13,035 – Computer Software

+$14,626

+6.80%

Contracted Services

• Decrease $25,292 – Corporate share of facility insurance

-$17,766

-1.88%

Debenture

• Increase $150,252 – Estimated repayment of debenture required for County Administration Building Redevelopment

+$150,252

+166.07%

Project Proposals

• Increase $15,000 – Current State analysis for document management • Increase $2,200 – Share of IT Security Enhancement

+$17,200

County of Frontenac Corporate Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue User Charges Other

605,561

132,689

#DIV/0!

132,689

618,693

13,132

(2.17%)

648,165

659,969

676,915

679,197

Transfers from Reserve

5,000

20,000

15,000

(300.00%)

5,000

11,000

5,000

Total Operating Revenue

610,561

771,382

160,821

(26.34%)

785,854

803,658

814,604

816,886

Operating Expense Salaries & Benefits

1,670,900

1,726,095

55,195

3.30%

1,804,221

1,874,149

1,942,182

1,910,012

Materials

215,235

229,861

14,626

6.80%

201,594

209,248

206,844

208,423

Contracted Services

945,863

928,097

(17,766)

(1.88%)

940,361

946,715

956,613

968,316

Rents & Financing

7,000

720

(6,280)

(89.71%)

720

Depreciation

416,484

510,484

94,000

22.57%

510,484

Reserve Transfers

17,500

17,200

#DIV/0!

156,975

4.80%

3,474,880

3,558,816

3,634,343

3,615,455 2,798,569

Unapproved Projects Total Operating Expense

3,272,982

3,429,957

Net Municipal Contribution

2,662,421

2,658,575

(3,846)

(0.14%)

2,689,026

2,755,158

2,819,739

LESS: Depreciation

(416,484)

(510,484)

(94,000)

(22.57%)

(510,484)

Net Municipal Contribution LESS Depreciation

2,245,937

2,148,091

(97,846)

(4.36%)

2,178,542

2,244,674

2,309,255

2,288,085

2,178,542

2,244,674

2,309,255

2,288,085

#DIV/0!

City of Kingston County Contribution - Operating

2,245,937

2,148,091

(97,846)

(4.36%)

Capital Revenue

4,825,730

6,500

(4,819,230)

99.87%

Capital Expense

4,825,730

6,500

(4,819,230)

(99.87%)

Net Capital Expense

#DIV/0!

City of Kingston - Capital

#DIV/0!

County Contribution - Capital

#DIV/0!

County Contribution - Debenture Total Requisition

90,476

240,728

150,252

166.07%

240,728

240,727

240,728

2,336,413

2,388,819

52,406

2.24%

2,419,270

2,485,401

2,549,983

2,528,813

2024 Marine Services Budget Variance Highlights

Levy Increase: $0 , Segment Budget Increase: 0.00% Segment

Main Drivers

User Charges

• Decrease $30,042 – Pass Sales • Decrease $5,432 – Ticket Sales • Decrease $35,000 – Transfer from Frontenac County to Township Howe Islander for pass sales

Federal and Provincial

$ Variance % Variance -$474

-0.17%

• Increase $105,756 – Ministry of Transportation subsidy based on cost sharing agreement

+$33,488

+3.05%

Salaries & Benefits

• Increase $18,563 – Medical Benefits • Cost of Living Adjustments

+$48,378

+3.88%

Materials

• Increase $2,000 - Computer Hardware • Increase $1,750 – Additional required Training

+$4,013

+8.33%

Contracted Services

• Decrease $25,000 – Special Projects: Building Design & Survey

-$20,679

-24.17%

County of Frontenac Marine Services Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue User Charges

283,080

282,606

(474)

0.17%

293,656

303,064

313,508

Federal and Provincial

1,097,059

1,130,547

33,488

(3.05%)

1,157,554

1,186,493

1,216,155

1,246,559

Total Operating Revenue

1,380,139

1,413,153

33,014

(2.39%)

1,451,210

1,489,557

1,529,663

1,560,067

1,246,433

1,294,811

48,378

3.88%

1,461,056

1,508,163

1,560,371

1,516,316

Materials

48,152

52,165

4,013

8.33%

48,785

Contracted Services

85,554

64,875

(20,679)

(24.17%)

68,379

70,651

72,890

75,305

Depreciation

4,770

1,302

#DIV/0!

Total Operating Expense

1,384,909

1,417,923

33,014

2.38%

1,582,990

1,632,369

1,686,816

1,645,176

Net Municipal Contribution

4,770

131,780

142,812

157,153

85,109

LESS: Depreciation

(4,770)

Operating Expense Salaries & Benefits

Unapproved Projects

Net Municipal Contribution LESS Depreciation

#DIV/0!

City of Kingston

#DIV/0!

County Contribution - Operating

#DIV/0!

Capital Revenue

#DIV/0!

Capital Expense

#DIV/0!

Net Capital Expense

#DIV/0!

City of Kingston - Capital

#DIV/0!

County Contribution - Capital

#DIV/0!

County Contribution - Debenture

#DIV/0!

Total Requisition

#DIV/0!

(4,770)

127,010

138,042

152,383

80,339

127,010

138,042

152,383

80,339

127,010

138,042

152,383

80,339

2024 Social Housing Budget Variance Highlights Levy Increase: $32,346 , Segment Budget Increase: 3.95% Segment

Main Drivers

Contracted Services

• Increase $32,346 – City of Kingston requisition for Social Housing o Total Costs are approximately split between Program Costs (71%) and Administration Costs (29%) o Program Costs are attributed based on where service is located o Administration Costs are split by weighted assessment

$ Variance % Variance +$32,346

+3.95%

County of Frontenac Social Housing Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue Transfers from Reserve

#DIV/0!

Total Operating Revenue

#DIV/0!

Operating Expense Contracted Services

818,041

850,387

32,346

Reserve Transfers Unapproved Projects 818,041

850,387

32,346

Net Municipal Contribution

818,041

850,387

32,346

LESS: Depreciation

893,437

915,773

938,667

3.95%

871,646

893,437

915,773

938,667

3.95%

871,646

893,437

915,773

938,667

871,646

893,437

915,773

938,667

871,646

893,437

915,773

938,667

871,646

893,437

915,773

938,667

#DIV/0! 818,041

850,387

32,346

City of Kingston County Contribution - Operating

871,646

#DIV/0!

Total Operating Expense

Net Municipal Contribution LESS Depreciation

3.95% #DIV/0!

818,041

850,387

32,346

3.95%

Capital Revenue

#DIV/0!

Capital Expense

#DIV/0!

Net Capital Expense

#DIV/0!

City of Kingston - Capital

#DIV/0!

County Contribution - Capital

#DIV/0!

County Contribution - Debenture

#DIV/0!

Total Requisition

818,041

850,387

32,346

3.95%

2024 Social Services Budget Variance Highlights Levy Increase: $44,284 , Segment Budget Increase: 3.81% Segment

Main Drivers

Contracted Services

• Increase $44,284 – City of Kingston requisition for Social Services o Total Costs are approximately split between Caseload Support (15%) and Administration Costs (85%) o Caseload Support is attributed based on location of client o Administration Costs are split by weighted assessment

$ Variance % Variance +$44,284

+3.81%

County of Frontenac Social Services Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue

#DIV/0!

Operating Expense Contracted Services

1,161,556

1,205,840

44,284

3.81%

1,238,881

1,269,853

1,301,599

1,334,139

Total Operating Expense

1,161,556

1,205,840

44,284

3.81%

1,238,881

1,269,853

1,301,599

1,334,139

Net Municipal Contribution

1,161,556

1,205,840

44,284

3.81%

1,238,881

1,269,853

1,301,599

1,334,139

1,161,556

1,205,840

44,284

1,238,881

1,269,853

1,301,599

1,334,139

1,161,556

1,205,840

44,284

1,238,881

1,269,853

1,301,599

1,334,139

1,238,881

1,269,853

1,301,599

1,334,139

LESS: Depreciation Net Municipal Contribution LESS Depreciation

#DIV/0!

City of Kingston County Contribution - Operating

3.81% #DIV/0! 3.81%

Capital Revenue

#DIV/0!

Capital Expense

#DIV/0!

Net Capital Expense

#DIV/0!

City of Kingston - Capital

#DIV/0!

County Contribution - Capital

#DIV/0!

County Contribution - Debenture

#DIV/0!

Total Requisition

1,161,556

1,205,840

44,284

3.81%

2024 Fairmount Home Budget Variance Highlights

Levy Increase: $61,247 , Segment Budget Increase: 4.04% Segment

Main Drivers

Operating Revenue

• Increase $537,102 – “Four Hours of Care” funding • Increase $243,107 – Nursing and Direct Care ministry funding • Increase $183,805 – User Charges • Increase $138,285 – PSW $3/hour premium funding • Ministry envelopes increase for Direct Care: 1.5%

Salaries and Benefits

$ Variance % Variance +$1,122,369

+8.91%

• Increase $142,927 – Medical Benefits • Cost of Living Increase

+$403,728

+2.83%

Materials

• Increase $53,654 – Food Purchases • Increase $28,022 – Computer Software • Increase $17,003 – Medical Supplies

+$123,930

+9.39%

Contracted Services

• Increase $45,301 – Fairmount Home Redevelopment Study • Increase $37,005 – Insurance expense • Increase $16,800 – Gas expense

+$134,299

+9.24%

Four Hours of Care

• Increase $537,102 – Labour resources added to match provincial funding received

+$537,102

Project Proposals

• Increase $22,541 – Programming Absence Coverage • Increase $26,303 – Housekeeping, +15 hours/week • Increase $44,539 – Maintenance, Increase +22.5 hours/week • Increase $15,007 – Share of IT projects

+$108,390

County of Frontenac Fairmount Home Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue User Charges

3,322,971

3,506,776

183,805

(5.53%)

3,587,409

3,669,896

3,754,280

3,840,605

Federal and Provincial

8,873,306

9,810,670

937,364

(10.56%)

9,972,164

10,031,228

10,093,690

10,156,777

Other

105,367

118,567

13,200

(12.53%)

119,883

121,225

122,591

123,813

Transfers from Reserve

288,471

276,471

(12,000)

4.16%

276,471

288,471

25,000

Total Operating Revenue

12,590,115

13,712,484

1,122,369

(8.91%)

13,955,927

14,110,820

13,995,561

14,146,195

Salaries & Benefits

14,247,375

14,651,103

403,728

2.83%

15,194,108

15,668,344

16,194,164

16,030,553

Materials

1,319,662

1,443,592

123,930

9.39%

1,417,097

1,435,801

1,454,446

1,473,436

Contracted Services

1,452,803

1,587,102

134,299

9.24%

1,602,718

1,643,529

1,683,921

1,784,654

3,334

3,401

2.01%

3,469

3,538

3,609

3,681

Depreciation

615,436

627,745

12,309

2.00%

627,745

Reserve Transfers

834,681

Operating Expense

Rents & Financing

Four Hours of Care

537,102

#DIV/0!

657,193

Unapproved Projects

108,390

#DIV/0!

93,947

94,525

95,117

95,724

Total Operating Expense

18,473,291

19,793,116

1,319,825

7.14%

20,430,958

20,965,356

21,550,876

21,507,667

Net Municipal Contribution

5,883,176

6,080,632

197,456

3.36%

6,475,031

6,854,536

7,555,315

7,361,472

LESS: Depreciation

(615,436)

(627,745)

(12,309)

(2.00%)

(627,745)

Net Municipal Contribution LESS Depreciation

5,267,740

5,452,887

185,147

3.51%

5,847,286

6,226,791

6,927,570

6,733,727

City of Kingston

(3,753,063)

(3,876,963)

(123,900)

3.30%

(4,147,155)

(4,405,218)

(4,710,748)

(4,578,934)

County Contribution - Operating

1,514,677

1,575,924

61,247

4.04%

1,700,131

1,821,573

2,216,822

2,154,793

Capital Revenue

353,084

641,304

288,220

(81.63%)

521,620

423,875

426,628

398,667

Capital Expense

353,084

641,304

288,220

81.63%

521,620

423,875

426,628

398,667

1,700,131

1,821,573

2,216,822

2,154,793

Net Capital Expense

#DIV/0!

City of Kingston - Capital

#DIV/0!

County Contribution - Capital

#DIV/0!

County Contribution - Debenture

#DIV/0!

Total Requisition

1,514,677

1,575,924

61,247

4.04%

2024 Frontenac Paramedics Budget Variance Highlights

Levy Increase: $149,252 , Segment Budget Increase: 5.25% Segment

Main Drivers

$ Variance % Variance

Operating Revenue

• Increase $1,069,055 – Land Ambulance Service Grant • Increase $42,836 – County Transfer from dedicated operations levy to offset added resources

+$1,101,460

+8.93%

Salaries and Benefits

• Increase $372,578 – Medical Benefits • Increase $224,981 – WSIB Expense • Increase $211,311 – OMERS Expense • Increase $70,000 – Vacation Payout • Cost of Living Increase

+$997,447

+4.92%

Contracted Services

• Increase $150,000 – Cross Border • Increase $61,045 – Vehicle & Liability Insurance • Increase $46,801 – Facility Costs, new base

+$270,612

+14.68%

2024 Frontenac Paramedics Budget Variance Highlights

Levy Increase: $149,252 , Segment Budget Increase: 5.25% Segment

Main Drivers

$ Variance % Variance

Reserve Transfers

• Increase $80,958 – Year 3 of 5, 0.65% Dedicated Operations Levy • Increase $30,123 – Contribution to Joint Capital Vehicle Reserve

+$111,081

Project Proposals

• Increase $205,595 – New Superintendent, Operations • Increase $176,396 – New 12-Hour Crew (October 1) • Increase $75,000 – ORH Paramedic Resource Study • Increase $11,792 – Share of IT Proposals

+$468,782

Capital

• Various replacement items • Fully funded through Joint Capital Reserve

+9.38%

County of Frontenac Frontenac Paramedics Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

12,698,852

13,401,285

13,791,358

14,168,301

Operating Revenue User Charges Federal and Provincial

#DIV/0! 12,206,323

13,264,947

1,058,624

(8.67%)

Transfers from Reserve

121,520

164,356

42,836

(35.25%)

299,761

420,074

Total Operating Revenue

12,327,843

13,429,303

1,101,460

(8.93%)

12,998,613

13,821,359

14,211,432

14,588,375

Salaries & Benefits

20,282,858

21,280,305

997,447

4.92%

21,963,391

23,476,780

23,371,929

23,254,656

Materials

2,617,556

2,579,595

(37,961)

(1.45%)

1,413,197

1,432,991

1,451,183

1,469,011

Contracted Services

1,843,130

2,113,742

270,612

14.68%

2,157,173

2,234,444

2,305,368

2,357,405

Operating Expense

Rents & Financing

211,091

214,273

3,182

1.51%

217,477

Depreciation

905,312

913,312

8,000

0.88%

913,312

1,183,690

1,294,771

111,081

9.38%

1,406,330

1,522,042

1,642,062

1,645,705

468,783

#DIV/0!

1,111,333

1,161,121

1,921,154

2,731,438

6.73%

29,182,213

30,958,167

31,822,485

32,589,004 18,000,629

Reserve Transfers Unapproved Projects Total Operating Expense

27,043,637

28,864,781

1,821,144

Net Municipal Contribution

14,715,794

15,435,478

719,684

4.89%

16,183,600

17,136,808

17,611,053

(905,312)

(913,312)

(8,000)

(0.88%)

(913,312)

Net Municipal Contribution LESS Depreciation

13,810,482

14,522,166

711,684

5.15%

15,270,288

16,223,496

16,697,741

17,087,317

City of Kingston

(10,970,231)

(11,532,663)

(562,432)

5.13%

(12,115,312)

(12,894,044)

(13,199,435)

(13,540,071)

County Contribution - Operating

2,840,251

2,989,503

149,252

5.25%

3,154,976

3,329,452

3,498,306

3,547,246

Capital Revenue

1,766,890

1,057,432

(709,458)

40.15%

867,505

3,452,984

1,551,930

Capital Expense

4,349,066

1,057,432

(3,291,634)

(75.69%)

1,158,505

3,468,973

1,567,930

1,834,930

Net Capital Expense

2,582,176

(2,582,176)

(100.00%)

291,000

15,989

16,000

283,000

City of Kingston - Capital

(2,582,176)

2,582,176

(100.00%) 291,000

(202,636)

16,000

283,000

3,445,976

3,126,816

3,514,306

3,830,246

LESS: Depreciation

County Contribution - Capital

#DIV/0!

County Contribution - Debenture

#DIV/0!

Total Requisition

2,840,251

2,989,503

149,252

5.25%

(218,625)

2024 Health Unit Budget Variance Highlights Levy Increase: $20,852 , Segment Budget Increase: 2.50% Segment

Main Drivers

Contracted Services

• Increase $20,852 – Cost increase from Health Unit

$ Variance % Variance +$20,852

+2.50%

County of Frontenac Health Unit Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue

#DIV/0!

Operating Expense Contracted Services

834,078

854,930

20,852

2.50%

876,303

898,211

920,666

920,891

Total Operating Expense

834,078

854,930

20,852

2.50%

876,303

898,211

920,666

920,891

Net Municipal Contribution

834,078

854,930

20,852

2.50%

876,303

898,211

920,666

920,891

834,078

854,930

20,852

876,303

898,211

920,666

920,891

834,078

854,930

20,852

876,303

898,211

920,666

920,891

876,303

898,211

920,666

920,891

LESS: Depreciation Net Municipal Contribution LESS Depreciation

#DIV/0!

City of Kingston County Contribution - Operating

2.50% #DIV/0! 2.50%

Capital Revenue

#DIV/0!

Capital Expense

#DIV/0!

Net Capital Expense

#DIV/0!

City of Kingston - Capital

#DIV/0!

County Contribution - Capital

#DIV/0!

County Contribution - Debenture

#DIV/0!

Total Requisition

834,078

854,930

20,852

2.50%

2024 Library Budget Variance Highlights

Levy Increase: $35,227 , Segment Budget Increase: 3.59% Segment

Main Drivers

$ Variance % Variance

Operating Revenue

• Increase $33,150 – Contribution from Library Reserve

+$33,150

Contracted Services

• Increase $31,227 – Contribution to operations from Library board • Increase $33,150 – Forecasted capital expense, 2024

+$64,377

+6.98%

Reserve Transfers

• Increase $4,000 – Transfer to Library Reserve

+$4,000

+11.76%

County of Frontenac Library Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue Transfers from Reserve

33,150

#DIV/0!

153,400

31,200

58,500

Total Operating Revenue

33,150

#DIV/0!

153,400

31,200

58,500

Operating Expense Contracted Services

946,275

1,010,652

64,377

6.80%

1,160,227

1,068,232

1,126,643

1,158,687

Reserve Transfers

34,000

38,000

4,000

11.76%

42,000

46,000

50,000

Total Operating Expense

980,275

1,048,652

68,377

6.98%

1,202,227

1,114,232

1,176,643

1,208,687

Net Municipal Contribution

980,275

1,015,502

35,227

3.59%

1,048,827

1,083,032

1,118,143

1,150,187

980,275

1,015,502

35,227

1,048,827

1,083,032

1,118,143

1,150,187

980,275

1,015,502

35,227

1,048,827

1,083,032

1,118,143

1,150,187

1,048,827

1,083,032

1,118,143

1,150,187

LESS: Depreciation Net Municipal Contribution LESS Depreciation

#DIV/0!

City of Kingston County Contribution - Operating

3.59% #DIV/0!

Capital Revenue

3.59% #DIV/0!

Capital Expense

#DIV/0!

Net Capital Expense

#DIV/0!

City of Kingston - Capital

#DIV/0!

County Contribution - Capital

#DIV/0!

County Contribution - Debenture

#DIV/0!

Total Requisition

980,275

1,015,502

35,227

3.59%

2024 Planning/Economic Development Budget Variance Highlights

Levy Increase: $141,683, Segment Budget Increase: 13.09% Segment

Main Drivers

Operating Revenue

• Decrease $12,000 – User Fees: Bring Planning Fees in line with historical figures • Increase $65,000 – Transfer from Reserve: Offset to Tourism Website, CIRA Internet project proposals • Increase $56,238 – Other: Adjusted Township recovery based on Shared Services for Planning

Salaries & Benefits

$ Variance % Variance +$118,738

+35.78%

• Increase $8,107 – Medical Benefits • Cost of living increase

+$8,107

+5.32%

Contracted Services

• Increase $22,000 – K&P Trail Operating Expense • Decrease $10,000 – Projected CIP Township expense

+$15,160

+4.92%

Project Proposals

• Increase $116,975 – New Community Development Officer • Increase $12,500 – Supplemental K&P Dust Suppression • Increase $60,000 – Tourism Website Development • Increase $5,000 – CIRA Internet Project

+$194,475

County of Frontenac Planning & Development Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue User Charges

5,500

Federal and Provincial

5,500

#DIV/0!

Other

270,392

326,630

56,238

(20.80%)

336,129

345,913

355,990

366,370

Transfers from Obligatory Reserve

20,000

10,000

(10,000)

50.00%

10,000

Transfers from Reserve

36,000

108,500

72,500

(201.39%)

46,500

Total Operating Revenue

331,892

450,630

118,738

(35.78%)

398,129

407,913

417,990

428,370

881,080

927,930

46,850

5.32%

981,749

1,018,090

1,058,317

1,023,710

Operating Expense Salaries & Benefits Materials

54,127

55,722

1,595

2.95%

52,246

Contracted Services

308,185

323,345

15,160

4.92%

308,378

308,603

308,803

Reserve Transfers

129,080

Unapproved Projects

131,421

2,341

1.81%

133,106

134,825

136,579

194,475

#DIV/0!

143,399

150,396

155,468

160,717

Total Operating Expense

1,372,472

1,632,893

260,421

18.97%

1,618,878

1,664,160

1,711,413

1,682,055

Net Municipal Contribution

1,040,580

1,182,263

141,683

13.62%

1,220,749

1,256,247

1,293,423

1,253,685

1,220,749

1,256,247

1,293,423

1,253,685

1,256,247

1,293,423

1,253,685

41,513

41,512

41,513

1,262,262

1,297,759

1,334,936

1,295,198

LESS: Depreciation Net Municipal Contribution LESS Depreciation

#DIV/0! 1,040,580

1,182,263

141,683

City of Kingston County Contribution - Operating

13.62% #DIV/0!

1,040,580

1,182,263

141,683

13.62%

1,220,749

Capital Revenue

947,000

728,000

(219,000)

23.13%

650,000

Capital Expense

947,000

728,000

(219,000)

(23.13%)

650,000

Net Capital Expense

#DIV/0!

City of Kingston - Capital

#DIV/0!

County Contribution - Capital

#DIV/0!

County Contribution - Debenture Total Requisition

41,513

1,082,093

1,223,776

141,683

13.09%

2024 Continuous Improvement/GIS Budget Variance Highlights

Levy Decrease: -$2,069 , Segment Budget Decrease: -6.37% Segment

Main Drivers

Operating Revenue

• Increase $20,000 – Transfer from Reserve for Drape Imaging

Materials

• Decrease $3,200 – Computer Hardware

Contracted Services

• Increase $20,000 – County Contribution for LIDAR imaging • Increase $1,033 – Liability Insurance

$ Variance % Variance +$20,000 -$3,368

-24.72%

+$21,033

+1,124.76%

County of Frontenac Continuous Improvement & GIS Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue Transfers from Reserve

20,000

#DIV/0!

Total Operating Revenue

20,000

#DIV/0!

Operating Expense Salaries & Benefits

16,990

17,256

266

1.57%

18,238

18,313

18,492

18,368

Materials

13,622

10,254

(3,368)

(24.72%)

12,481

10,281

Contracted Services

1,870

22,903

21,033

1,124.76%

3,484

3,832

4,215

4,637

Unapproved Projects

#DIV/0!

Total Operating Expense

32,482

50,413

17,931

55.20%

34,203

32,426

32,988

33,286

Net Municipal Contribution

32,482

30,413

(2,069)

(6.37%)

34,203

32,426

32,988

33,286

32,482

30,413

(2,069)

34,203

32,426

32,988

33,286

32,482

30,413

(2,069)

34,203

32,426

32,988

33,286

34,203

32,426

32,988

33,286

LESS: Depreciation Net Municipal Contribution LESS Depreciation

#DIV/0!

City of Kingston County Contribution - Operating

(6.37%) #DIV/0!

Capital Revenue

(6.37%) #DIV/0!

Capital Expense

#DIV/0!

Net Capital Expense

#DIV/0!

City of Kingston - Capital

#DIV/0!

County Contribution - Capital

#DIV/0!

County Contribution - Debenture

#DIV/0!

Total Requisition

32,482

30,413

(2,069)

(6.37%)

2024 Other Budget Variance Highlights

Levy Increase: $32,000 , Segment Budget Increase: 18.44% Segment

Main Drivers

$ Variance % Variance

Revenue

• Decrease $97,438 – Reserve transfer to offset Eastern Ontario Regional Network payment

-$97,438

-100.00%

External Transfers

• Decrease $97,438 – Reduce expense to Eastern Ontario Regional Network. • Other payments with no change for 2024 include include: o $55,061 to University Hospitals Kingston Foundation o $300 to Kingston Agricultural Fair o $96,000 for Rural Transportation Initiatives

-$97,438

-39.08%

Reserve Transfer

• Increase $32,000 – Transfer to Stabilization Reserve to offset Rural Transportation (Year 4 of 6) • Decrease $22,000 – Transfer to Strategic Projects for Physician Recruitment

$10,000

+45.45%

Project Proposals

• Increase $22,000 – Transfer to Strategic Projects for Physician Recruitment

$22,000

County of Frontenac Other Segmented 5-Year Budget (2024-2028) 2023

2024

2023-2024

2025

2026

2027

2028

Budget

Projected

Variance $

Variance (%)

Budget

Operating Revenue Other Transfers from Obligatory Reserve

300

882,851

883,151

Transfers from Reserve

97,438

Total Operating Revenue

980,589

883,151

(97,438)

100.00%

(97,438)

9.94%

Operating Expense Materials

882,851

External Transfers

249,299

151,861

(97,438)

(39.08%)

151,861

Reserve Transfers

22,000

32,000

10,000

45.45%

32,000

22,000

#DIV/0!

22,000

Total Operating Expense

1,154,150

1,088,712

(65,438)

(5.67%)

1,088,712

1,056,712

Net Municipal Contribution

173,561

205,561

32,000

18.44%

205,561

173,561

205,561

32,000

18.44%

205,561

173,561

205,561

32,000

18.44%

205,561

173,561

205,561

173,561

Unapproved Projects

LESS: Depreciation Net Municipal Contribution LESS Depreciation

#DIV/0!

City of Kingston County Contribution - Operating

#DIV/0!

Capital Revenue

#DIV/0!

Capital Expense

#DIV/0!

Net Capital Expense

#DIV/0!

City of Kingston - Capital

#DIV/0!

County Contribution - Capital

#DIV/0!

County Contribution - Debenture

#DIV/0!

Total Requisition

173,561

205,561

32,000

18.44%

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