Body: Council Type: Document Meeting: Regular Date: March 13, 2012 Collection: Documents Municipality: Frontenac County
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County Council Meeting – Special Session March 13, 2012 - 9:00 a.m. The Frontenac Room, 2069 Battersea Road, Glenburnie, On
AGENDA Page 1.
CALL TO ORDER
ADOPTION OF THE AGENDA
DISCLOSURES OF PECUNIARY INTEREST AND GENERAL NATURE THEREOF
DEPUTATIONS AND/OR PRESENTATIONS a) Geoff Sandiford, Chair - Sustainability Advisory Committee Re: 2012 Projects
3-14
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
CLOSED MEETING
ADOPTION OF MINUTES
BUSINESS ARISING FROM THE MINUTES
COMMUNICATIONS FOR INFORMATION
COMMUNICATIONS FOR ACTION
REPORTS FROM THE CHIEF ADMINISTRATIVE OFFICER
10.1. Administrative Services 10.1.1.Administration 10.1.2.Sustainability 10.1.3.Human Resources 10.2. Financial Services 15-54
a)
2012 Preliminary Budget
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Page 10.3. Emergency and Transportation Services 10.4. Fairmount Home 11.
ACCOUNTS
MOTIONS, NOTICE OF WHICH HAS BEEN GIVEN
GIVING NOTICE OF MOTION
OTHER BUSINESS
14.1. External Boards and Committees a)
Kingston Frontenac Public Library Board Update - Councillor Purdon
b)
KFL&A Public Health Board Update - Councillor Clayton
c)
RULAC, LSR and Other Updates - Susan Beckel
d)
Algonquin Land Claim Update - Councillor Inglis
e)
Frontenac County Youth Justice Advisory Committee Update - Councillor Davison
f)
Affordable Housing Development Committee Update - Councillor McDougall
g)
Rideau Corridor Landscape Steering Committee Update - Councillor Jones
14.2. Advisory Committees of County Council a)
Sustainability Advisory Committee
b)
Green Energy Task Force
c)
150th Anniversary of County Advisory Committee
d)
Trails Advisory Committee
e)
Joint Accessibility Advisory Committee
14.3. Other Updates 15.
PUBLIC QUESTION PERIOD
BY-LAWS – GENERAL BY-LAWS AND CONFIRMATORY BY-LAW
55-57 58-59
a) By-Law No. 2012-0008 - To Adopt 2012 Budget b) By-Law No. 2012-0009 - Confirmation of Proceedings
ADJOURNMENT Confirmation of time, date and location for upcoming County Council Meetings: ● Regular Meeting of County Council - March 21, 2012 at 9:00 a.m.
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ADMINISTRATIVE REPORT To:
Warden and Council Members of the County Of Frontenac
From:
Elizabeth Savill CAO
Prepared By:
Marian VanBruinessen Treasurer
Date Prepared:
December 4, 2011
Date of Meeting:
December 14, 2011
Re:
Financial Services – Reserve and Reserve Funds
Background Reserves and Reserve Funds are financial management tools that are an essential part of a sound fiscal policy to address long-term objectives. The ultimate goal is to fully fund the annual capital plan through current reserves while delivering efficient, effective programs to the ratepayers of the County. The key to reserve policies and planning is to balance current and future requirements. Sound program and financial planning would accommodate future growth while maintaining acceptable tax rates. A reserve is unrestricted and is appropriated from net revenue at the discretion of Council after the provision for all known expenditures. The primary source of revenue from reserves is from current operations, usually surpluses at year-end or as a deliberate segregation during budget deliberations. Reserves are sometimes referred to as “rainy day funds” used to mitigate fluctuations in economic factors, changes in government funding, unanticipated events and contingent liabilities. However, they are also used to accumulate funds in order to finance large projects to avoid debt financing or large swings of the tax levy. Reserve Funds differ from reserves in that they are segregated and restricted to meet a specific purpose as defined by the Municipal Act or at the direction of Council. Comment The County has a number of reserves and reserve funds which provide a stable foundation for the County and allow County Council to mitigate impacts on the tax levy as a result of unusual budget requirements. The following is a review of each of the reserves and reserve funds, the rationale for their establishment and their impact on the future of the County. Appendix A provides a summary listing of the reserves and reserve funds. As the County provides services which are cost-shared with the City of Kingston, some of the reserves are funded through joint contributions. These reserves are prefaced in their title by JOINT. General County reserves are prefaced by FRC, Fairmount by FMT and Land Ambulance by FPS. Administrative Report Financial Services – Reserve & Reserve Funds December 14, 2012
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
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The reserves and reserve funds retained by the County ensure that it can take advantage of opportunities and not be jeopardized by unanticipated costs or economic downturns.
FRC Working Fund Reserve Purpose: Established to provide cash flow for operations resulting from unexpected expenditures to eliminate the requirement to borrow funds to meet immediate obligations. History: Allocations to and from the Working fund have been undertaken annually. The fund is about 9.1% of the total 2012 budgeted expenses. Proposed 2012 a)
Inter-fund transfer: It is proposed that amounts to be allocated to the Land Acquisition Reserve ($20,000), the Strategic Projects Reserve ($50,000) The GIS Projects Reserve (11,000), the Land Use Planning Reserve and the 150th Anniversary Reserve ($150,000) be transferred from the Working Fund Reserve.
b)
It is proposed that the capital projects planned, but not completed in 2011 be funded in 2012 from the Working Fund Reserve ($110,000) and further that 50% of new capital projects be funded by a transfer from the Working Fund Reserve ($84250). Also dollars raised in 2011 for the BR&E Project should be brought forward to 2012 ($18,000).
End value: $3,835016 FRC Stabilization Reserve Purpose: Established to mitigate any unforeseen downturns in the economy and the potential budget implications this might entail. History: Allocations have been made annually. Proposed 2012: Administrative Report Financial Services – Reserve & Reserve Funds December 14, 2012
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
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a)
No additional allocation
End value: $975,000 FRC Strategic Projects Reserve Purpose: Established to ensure there were funds available should a large strategic project arise or to provide the ability to take advantage of unforeseen opportunities requiring a County contribution. Proposed 2012: An allocation of $50,000 has been proposed for this reserve to be taken from FRC Working Fund Reserve. End value: $220,000 FRC Capital Purpose: This reserve will provide for County capital requirements. Proposed 2012: The annualized contribution to this reserve is $88,000. End value: $574,644 FRC Library Reserve Purpose: This fund was developed when the County learned that the library anticipated capital projects for which the City was reserving its share separately. History: It has been used to support vehicle purchases and expansion of the IT system. Proposed 2012: The library has indicated that an allocation of about $31,000 annually should be adequate to provide for the County’s share of capital requirements in the future. The library has indicated that it will require $39,000 for capital in 2012. End value: $69,714 FRC Land Use Planning Purpose: To provide for liabilities incurred as a result of the County’s involvement in Land Use Planning. History: The County is responsible for subdivision approval. Although we do require that applicants provide funding for any OMB activity that they might generate, the County recognized that in some circumstances the County might be faced with additional Land Use planning costs. Proposed 2012: Understanding the County’s responsibilities in Land Use planning and the possible future requirements, it is suggested that $50,000 be allocated to this reserve annually. End value: $176,159 FRC GIS Project Reserve Purpose: To provide for the future requirements of the GIS Project. Administrative Report Financial Services – Reserve & Reserve Funds December 14, 2012
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
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History: This reserve was established in 2010. Proposed 2012: An allocation of $11,000 from the FRC Working Funds. End value: $33,000 FRC Social Housing Out of Scope Reserve Purpose: Established to provide for the capital costs incurred in social housing projects in the County which are 100% County costs. History: Allocations of $25,000 have been made annually. Proposed 2012: An allocation of $25,000 to equal prior year contributions is recommended. In 2012 the County will be required to pay $20,000, the second of 10 installments on an interest free loan provided to the Verona units of the Kingston Frontenac Housing Corporation. End value: $374,400 FRC Ontarians with Disabilities Reserve Purpose: The County established this reserve to provide for the retrofits that will be required as a result of the AODA legislation. The requirements will include structural changes as well as adjustments in IT and furnishings. Proposed 2012: An allocation of $10,000 has been proposed for this reserve. End value: $45,000 FRC 150th Anniversary Reserve Purpose: The reserve is proposed to support the 150th anniversary celebrations in 2015. Proposed 2012: An allocation of $150,000 has been proposed for this reserve and will be transferred from the FRC Working Fund Reserve End value: $150,000 FMT Working Fund Reserve Purpose: Established to provide cash flow for Fairmount operations and to eliminate the requirement to borrow funds to meet immediate obligations. Projects, not completed in one budget year will be funded from an allocation from this reserve in the following year. Proposed 2012: No allocation is anticipated to this account. End value: $583,509
Administrative Report Financial Services – Reserve & Reserve Funds December 14, 2012
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
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JOINT FMT Severance Reserve Purpose: To provide for requirements related to the termination of employees. History: The amounts in and out of this fund fluctuate depending on the labour requirements. Proposed 2012: An allocation of $30,000 is proposed with an anticipated requirement for $12,083 in 2012. End value: $97,407 JOINT FMT Operations Reserve Purpose: To provide for requirements related to periodic contracts. History: This reserve was established in 2010. It provides for contracts that arise periodically, but are not required annually, to smooth the budget impact. The duct cleaning contract for example is required every five years. Proposed 2012: An allocation of $9,000 is proposed. End value: $37,000 FMT Capital Reserve Purpose: Established to provide for capital replacement. History: This reserve was first funded through modest annual transfers of $21,000 were taken from the FMT Capital Reserve Fund. In 2010 when the PSAB asset inventory process was complete the fund was brought up to reflect the County’s share of capital replacement requirements Proposed 2012: Capital replacement requires an annual contribution to the reserve of approximately $85,000. This annual contribution is being phased in at $17,000 per year with the remainder transferred from the FMT Capital Reserve Fund, so that by 2016 the Administrative Report Financial Services – Reserve & Reserve Funds December 14, 2012
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
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full annual replacement requirement is levied. In 2012 $39,968 will be utilized for capital replacement. End value: $654,043 FRC Frontenac-Howe Islander Ferry Revenue Reserve Purpose: Established as a result of the 2004 agreement with the Ministry of Transportation for the Frontenac-Howe Islander Ferry service which allows an amount of up to 5% of operating expenses to be reserved. History: The agreement recognizes the consolidation of fees and fares for both ferries. To mitigate the variances in fees and fares collected, MTO agreed that the County could retain up to 5% of the Operating costs in a reserve. This will provide for shortages related to the County or Township share of the expenditures. Proposed 2012: The allocation or reduction depends on the year end operating revenue and expenses. End value: $27,811 FPS General Reserve Purpose: established to provide for the uncertainty as to the requirements for land ambulance and the Province’s contribution rate. History: No additional contribution has been made since 2005. Proposed Future: With a number of longer term capital projects on the horizon, this will provide the opportunity to fund the County’s share of these projects with minimal impact on the tax levy. End value: $394,217 JOINT FPS Vehicle Replacement Reserve Purpose: Established to provide for the ongoing replacement of vehicles based on the estimated useful life of those vehicles History: This reserve was set up when the service was transferred to the County. Proposed 2012: The required allocation in 2012 is $422,658 and $78,000 will be used for vehicle replacement in 2012. End value: $469,793 JOINT FPS Equipment Replacement Reserve Purpose: Established to provide for the ongoing replacement of equipment based on estimated useful life. History: This reserve was established when the service was transferred to the County. Proposed 2012: The required allocation in 2012 is $214,605 and $78,000 will be used for equipment replacement in 2012 Administrative Report Financial Services – Reserve & Reserve Funds December 14, 2012
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
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End value: $629,716 JOINT FPS Severance Reserve History: This reserve was established when the service was transferred to the County. The Ministry of Health and Long Term Care provided severance funding that it had accrued to the date of download. Subsequent County contributions provided for requirements inherent in the historical contracts with Hotel Dieu and Parham Ambulance Services until a contract was negotiated with the County. The current contract does not have the same liability for termination/retirement payments, however there are legislated termination requirements. Proposed 2012: No adjustments are proposed for this reserve. End value: $369,677 JOINT FPS Other Projects Reserve Purpose: Established to provide for new land ambulance capital projects. History: By 2009 most of the land ambulance cross border billing contracts were resolved. This liability had been accrued since 2002 on the basis of an estimate of total cost per call, and anticipating payment for all calls. Final contracts are primarily based on a standard cost per call and the County was successful in its assertion that repatriation calls should be paid for by the municipality of residence for that call. As a result a substantial surplus was realized and MOH indicated that its share of the funding for this liability could be transferred to a reserve for special projects. The amount of this allocation is $820,000. Proposed 2012: The North Frontenac Joint Fire/Ambulance base project will utilize the remaining funds in this reserve. End value: $0 JOINT FPS NEER Reserve Purpose: This is a new reserve proposed for 2011, utilizing funds raised for the NEER (WSIB New Experimental Experience Rating) assessment and not utilized in 2012. History: Workers Safety Insurance Bureau reconciles claims and contributions over a 4 year period. This can result in a surcharge or a rebate. To smooth the effect of this reconciliation Proposed 2011: It is proposed that the $150,000 raised for NEER in 2011 be transferred to this reserve as the 2011 NEER reconciliation resulted in a rebate. Proposed 2012: No additional allocation in 2012 End value: $150,000 FRC Federal Gas Tax Reserve Fund Purpose: Established to provide for projects support by the Federal Gas Tax Agreement (FGT). Administrative Report Financial Services – Reserve & Reserve Funds December 14, 2012
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
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History: The FGT Agreement requires that the FGT funds transferred to the municipality are held in a separate fund. The County has undertaken an Integrated Community Sustainability Plan process which now forms the basis for FGT funds disbursement. Proposed 2012: The County will receive FGT funding to 2014 of $820,000 annually. Projects totaling $460,279 are made up of projects outlined in the 2012 budget and an allocation to the Townships of $510,000 End value: $1,694,529 FRC Investing in Ontario Reserve Fund Purpose: Established with Provincial funding to provide for County capital projects. History: The Investing in Ontario funds are to be held in a separate fund and can only be used for capital projects. The County approved an allocation of these funds in 2008, but revised the allocation by resolution in August 2010. These projects included Fairmount Capital Projects ($200,000), the K&P Trail ($300,000), Green initiatives($416,000) and Broadband funding ($365,000). In 2011 funds were expended for the K&P Trail bridge engineering study and for the Sydenham and Palace Road solar panel projects. Proposed 2012: To continue to utilize these funds for capital projects related to Fairmount ($146,848), the K&P Trail ($154,191) and Green initiatives. The Broadband project is completed. End value: $261,584 FMT Capital Reserve Fund Purpose: Established to provide for Fairmount capital redevelopment requirements. History: This fund was initially established to provide for the capital requirements of the rebuild. The project was finally supported through a debenture and the County has drawn $50,000 annually to offset part of its contribution to the debenture. This fund was also available to provide for the County’s share of future capital replacements. A small amount of $21,170 was transferred from this FMT Capital Reserve Fund to a capital reserve annually. The PSAB process has enabled the County to determine capital replacement requirements more precisely as discussed above. The capital replacement will require an ongoing annual contribution of $88,000. Proposed 2012: debenture cost.
$125,000 will be drawn from this reserve annually to offset the
Should these proposals be adopted as recommended, this reserve fund will be reduced by the time the debenture is paid off in 2022. At that time the County might consider allocating an amount equal to its previous net contribution to the debenture into this reserve fund to provide for future building requirements for Fairmount Home. It is also proposed that $500,000 be retained to provide for the auditorium renovation. End value: $2,086,883 FMT Capital Campaign Reserve Fund Administrative Report Financial Services – Reserve & Reserve Funds December 14, 2012
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
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Purpose: Established to provide for donations related to Fairmount capital redevelopment requirements. History: This fund was initially established as the repository for the Fairmount Redevelopment Capital Campaign donations. Donations received subsequent to the end of the campaign and which were designated for the redevelopment have been deposited in this account. Proposed 2012: As funds were donated specifically for Fairmount Home major capital building renovations, the allocations must reflect this purpose in the future and these funds could be used for the Fairmount Home Auditorium renovation or other identified projects. End value: $67,715 JOINT FMT Donations Reserve Fund Purpose: Established to provide for benefit of the residents. History: This fund is supported by donations from various sources and is meant to be used for the benefit of the residents. Fairmount Residents’ Council makes recommendations for the use of these funds. Proposed 2012: No requirements identified in 2012. End value: $83,808 JOINT FMT Pathways Reserve Fund Purpose: Established to provide for maintenance of the pathways. History: This fund is supported by donations from various sources for the maintenance of the Pathways behind Fairmount Home. Proposed 2012: There are no requirements for the pathways anticipated for 2012. End value: $39,152 Recommendation RESOLVED THAT Council of the County of Frontenac receive this Financial Services – Reserve and Reserve Funds Report AND FURTHER that Council direct the Treasurer to establish the FPS NEER Reserve in 2011; AND FURTHER that Council direct the Treasurer to reflect in the 2012 budget the reserve and reserve fund changes as outlined in this report for 2012. Organizations, Departments and Individuals Consulted and/or Affected Senior Management Team, County of Frontenac Administrative Report Financial Services – Reserve & Reserve Funds December 14, 2012
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
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Appendix A 2011
2012
2012
2012
Year End
Budget
Budget
Year End
Estimate
Allocations
Requirements
Balance
Reserves County FRC Working Capital
4,251,266
45,000
-443,250
3,853,016
FRC Stabilization
975,000
0
0
975,000
FRC Strategic Projects
170,000
50,000
0
220,000
FRC Capital
486,644
88,000
0
574,644
FRC Library
77,714
31,000
-39,000
69,714
FRC Land Use Planning
126,159
50,000
0
176,159
FRC GIS Project
22,000
11,000
0
33,000
FRC Social Housing Out of Scope
369,400
25,000
-20,000
374,400
FRC Ontarians with Disabilities
35,000
10,000
0
45,000
FRC Land Acquisition
40,000
20,000
0
60,000
FRC 150th Anniversary
0
150,000
0
150,000
27,811
0
0
27,811
FRC Frontenac Howe Islander Ferry Revenue Fairmount FMT Working Capital
663,323
0
-79,814
583,509
JOINT FMT Severance
89,934
30,000
-12,083
97,407
JOINT FMT Operations
28,000
9,000
0
37,000
FMT Capital
569,019
85,024
0
654,043
Frontenac Paramedic Service FPS General Reserve
394,217
0
0
394,217
JOINT FPS Vehicle Replacement
125,135
422,658
-78,000
469,793
JOINT FPS Equipment Replacement
536,231
214,605
-121,600
629,176
JOINT FPS Severance
369,677
0
0
369,677
JOINT FPS Other Projects Reserve
300,000
0
-300,000
0
0
0
150,000
150,000
9,656,503
1,241,287
-943,747
9,943,565
FRC Federal Gas Tax
2,020,907
850,278
-970,279
1,900,668
FRC Investing in Ontario
555,097
8326
-120,000
443,423
2,179,195
32,688
-125,000
2,086,883
FMT Capital Campaign
67,639
337
0
67,715
JOINT FMT Donations - General Benefit of Residents
83,391
417
0
$83,808
JOINT FMT Pathways
38,764
388
0
39,512
Total Reserve Funds
4,946,732
892,777
-1,615,839
4,223,671
JOINT FPS NEER Reserve Total Reserves
Reserve Funds
FMT Capital
Administrative Report Financial Services – Reserve & Reserve Funds December 14, 2012
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
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Agenda Item # 4•
ADMINISTRATIVE REPORT To:
Warden and Council Members of the County Of Frontenac
From:
Elizabeth Savill CAO
Prepared By:
Marian VanBruinessen Treasurer
Date Prepared:
March 5, 2012
Date of Meeting:
March 13, 2012
Re:
Financial Services – Reserve and Reserve Funds Further Discussion
Key Points
Reserves provide the capacity to achieve tax stability and contribute to the orderly provision of services. Municipal budgets are historically annual planning documents. In the absence of a longer term capital and strategic plan, reserves provide the County with the mechanism to smooth the effects of unanticipated changes.
Working Fund Reserves provide the capacity to deal with cash flow requirements and unanticipated expense over the year. The timing of revenues and expenditures can result in cash shortfalls. Municipalities can undertake short term borrowing to cover these periodic deficits or use reserves. The County covers any shortfalls through the working fund reserve. Currently the County budgets its shared costs with the City of Kingston on weighted assessment information from two years prior. When the accounts are reconciled at the end of that budget year a revised weighted assessment is utilized based on one year prior. The County weighted assessment has, over the past few years, been increasing more quickly than the City weighted assessment. As a result, the County’s actual share of social service, child care, and land ambulance can be higher than budget, but this shortfall is offset through the working fund reserve. The recent paramedic contract provides for post retirement benefits, the actual cost of which will be determined by an actuary. However the County can mitigate the levy impact of this new cost through the use of reserves.
Administrative Report Financial Services – Reserve & Reserve Funds Further discussion March 13, 2012
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
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No standard “rule of thumb” has been determined as to the right balance of working fund reserves. Various practices exist. These include, a percentage of annual operating expenditures (anywhere from 5% to 25%), a full month operating expenditure, or up to three months’ operating expenditure. This is a topic that has not been explored jointly by municipal treasurers.
Offsetting annual operating expense with reserve transfers is a risky practice, unless undertaken in a planned fashion. The County has in the past embarked on strategies to phase in reserve allocations to smooth the tax rate impact as opposed to a one-time infusion which results in huge tax rate variances year over year.
Reserve balances have provided the opportunity to accommodate changes in accounting practice and provide adequate replacement reserves for capital without affecting the levy.
Planning is the key to facilitating the appropriate reserve balance. Taking the opportunity to look ahead and anticipate the realities on the horizon will provide a reasonable basis on which to determine a course of action. For example, in Land Ambulance there are decisions to be made with respect to the location and ownership of bases in the Parham/Sharbot Lake area and in the City. An assessment of the Wolfe Island Volunteer service is required given impending legislation. In terms of Fairmount, an assessment of the implications of an aging workforce and succession planning is required. Human Rights legislation might dictate greater need to fund accommodated positions. In considering longer term sustainability, Council might see the value in undertaking projects jointly to achieve economies of scale and having reserves to support these initiatives will provide that opportunity.
Recommendation RESOLVED THAT Council of the County of Frontenac receive this Financial Services – Reserve and Reserve Funds Further Discussion Report for information only. Organizations, Departments and Individuals Consulted and/or Affected Senior Management Team, County of Frontenac
Administrative Report Financial Services – Reserve & Reserve Funds Further discussion March 13, 2012
b) Marian VanBruinessen, Treasurer Re: Reserve and Reserve Funds Additional Discussion
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Agenda Item # 16•
BY-LAW NO. 2012-0008 OF THE CORPORATION OF THE COUNTY OF FRONTENAC being a by-law to adopt the estimates for the sums required during the year 2012 for the purposes of the County of Frontenac and to establish rates to be levied for same against the Townships of Frontenac Islands, South Frontenac, Central Frontenac and North Frontenac WHEREAS pursuant to Section 289 of the Municipal Act, S.O. 2001, Chapter 25, and amendments thereto (‘the Municipal Act’), the County of Frontenac shall in each year prepare and adopt a budget including estimates of all sums required during the year for the purposes of the County of Frontenac; AND WHEREAS it is necessary for the County of Frontenac to raise for the year 2012 certain sums; AND WHEREAS all property assessment rolls on which the 2012 taxes are to be levied have been returned and revised pursuant to the provisions of the Assessment Act, R.S.O. 1990, Chapter A.31 and amendments thereto, subject to appeals at present before the Assessment Review Board, the Ontario Municipal Board and the District Court; AND WHEREAS the “Residential/Farm Assessment”, “Multi-Residential Assessment”, “Commercial Assessment”, “Industrial Assessment”, “Pipe Line Assessment”, “Farmlands Assessment” and “Managed Forests Assessment” and the applicable subclasses pursuant to Section 7 of the Assessment Act have been determined on the basis of the aforementioned property assessment rolls; AND WHEREAS pursuant to Section 311(2) of the Municipal Act, for purposes of raising the general upper-tier levy, the sums required by taxation in the year 2012 are to be levied by separate rates by the Townships for the estimated current annual expenditures for County of Frontenac purposes after deduction of other revenue as directed by County of Frontenac bylaw; AND WHEREAS the tax ratios and tax rate reductions for prescribed property subclasses on the aforementioned property for the 2012 taxation year have been set out in County of Frontenac By-law Number 2011-0036 passed by Council on the 16th day of November, 2011; AND WHEREAS the tax rates on the aforementioned “Residential/Farm Assessment”, “MultiResidential Assessment”, “Commercial Assessment”, “Industrial Assessment”, “Pipe Line Assessment” (where applicable), “Farmlands Assessment” and “Managed Forests Assessment” and the applicable subclasses have been calculated pursuant to the provisions of the Municipal Act, in the manner set out herein;
By-law No. 2012-0008 – To Adopt the 2012 Budget March 13, 2012 Page 1 of 3
a) By-Law No. 2012-0008 - To Adopt 2012 Budget
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NOW THEREFORE, the Council of the Corporation of the County of Frontenac enacts as follows: 1.
THAT the 2012 budget of the County of Frontenac, which is set out as Schedule A attached hereto and forming part of this by-law and which incorporates estimates for revenue and reserve transfers in the amount of $ and estimates for expenditures in the amount of $ be approved and adopted by the Council of the County of Frontenac.
THAT having duly adopted the gross estimates set out in Schedule A to this by-law and having deducted there from the estimated revenue from sources other than property taxes for the year 2012, the County of Frontenac hereby adopts the sum of $ as per the line titled “From Taxation” on Page 4 of Schedule A to this by-law as its estimate of the Property Tax Levy required during the year 2012 for the purposes of the County of Frontenac.
THAT for the year 2012 in the area coming under the jurisdiction of the County of Frontenac, the Townships of Frontenac Islands, South Frontenac, Central Frontenac and North Frontenac shall levy upon the Residential/Farm Assessment, Multi-Residential Assessment, Commercial Assessment, Industrial Assessment, Pipe Line Assessment (if applicable), Farmlands Assessment and Managed Forests Assessment and applicable subclasses, the tax rates for County of Frontenac purposes as determined in accordance with the calculations as detailed on Page 36 of Schedule A to this by-law.
THAT the County of Frontenac hereby directs that the Council of each Township levy the general rates as specified herein and more particularly detailed on Page 36 of Schedule A to this by-law.
THAT the County of Frontenac hereby directs that the property tax levy for general purposes as levied against each Township be paid to the Treasurer of the County of Frontenac in the installments set out in the agreement dated the 22nd day of April, 1998 attached hereto as Schedule B and forming part of this by-law.
THAT the County of Frontenac hereby directs that the County’s portion of Right-of-Way Acreage payments and the County’s portion of Payments in Lieu of Taxation be paid to the Treasurer of the County of Frontenac in the installments set out in the agreement dated the 22nd day of April, 1998 attached hereto as Schedule B to this by-law.
- THAT this by-law shall come into force and take effect as of the date of final passing. Read a First and Second Time this 13th day of March, 2012. Read a Third Time and Finally Passed, Signed and Sealed this 13th day of March, 2012.
By-law No. 2012-0008 – To Adopt the 2012 Budget March 13, 2012 Page 2 of 3
a) By-Law No. 2012-0008 - To Adopt 2012 Budget
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Agenda Item # 16•
THE COUNTY OF FRONTENAC
Janet Gutowski, Warden
K. Elizabeth Savill, Clerk
By-law No. 2012-0008 – To Adopt the 2012 Budget March 13, 2012 Page 3 of 3
a) By-Law No. 2012-0008 - To Adopt 2012 Budget
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Agenda Item # 16•
BY-LAW NO. 2012-0009 OF THE CORPORATION OF THE COUNTY OF FRONTENAC being a by-law to confirm all actions and proceedings of County Council on March 13, 2012 WHEREAS Section 8 of the Municipal Act, S.O. 2001, c.25 and amendments thereto provides that a municipality has the capacity, rights, powers and privileges of a natural person for the purpose of exercising its authority under the Municipal Act or any other Act; and; WHEREAS Subsection 2 of Section 11 of the Municipal Act, S.O. 2001, c.25 and amendments thereto provides that a lower-tier municipality and an upper-tier municipality may pass by-laws respecting matters within the spheres of jurisdiction described in the Table to Subsection 2 subject to certain provisions, and; WHEREAS Section 5 of the Municipal Act, S.O. 2001, c. 25 and amendments thereto provides that a municipal power, including a municipality’s capacity, rights, powers and privileges under Section 8 shall be exercised by its council and by by-law unless the municipality is specifically authorized to do otherwise; and; WHEREAS the Council of the County of Frontenac deems it expedient to confirm its actions and proceedings; NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE COUNTY OF FRONTENAC hereby enacts as follows:
- THAT all actions and proceedings of the Council of the County of Frontenac taken at its special meeting held on March 13, 2012 be confirmed as actions for which the municipality has the capacity, rights, powers and privileges of a natural person.
- THAT all actions and proceedings of the Council of the County of Frontenac taken at its special meeting held on March 13, 2012 be confirmed as being matters within the spheres of jurisdiction described in Subsection 2 of Section 11 of the Municipal Act, S.O. 2001, c.25 and amendments thereto.
- THAT all actions and proceedings of the Council of the Corporation of the County of Frontenac taken at its special meeting held on March 13, 2012 except those taken by by-law and those required by by-law to be done by resolution are hereby sanctioned, ratified and confirmed as though set out within and forming part of this by-law.
- THAT this by-law shall come into force and take effect as of the final passing thereof. Read a First and Second Time this 13th day of March, 2012. Read a Third Time and Finally Passed, Signed and Sealed this 13th day of March, 2012.
By-law No. 2012-0009 – To confirm all actions and proceedings of County Council on March 13, 2012 Page 1 of 2
b) By-Law No. 2012-0009 - Confirmation of Proceedings
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Agenda Item # 16•
The Corporation of the County of Frontenac
Janet Gutowski, Warden
K. Elizabeth Savill, Clerk
By-law No. 2012-0009 – To confirm all actions and proceedings of County Council on March 13, 2012 Page 2 of 2
b) By-Law No. 2012-0009 - Confirmation of Proceedings
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