Body: Council Type: Agenda Meeting: Regular Date: April 17, 2019 Collection: Council Agendas Municipality: Frontenac County
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Frontenac County Council Meeting Wednesday, April 17, 2019 – 1:00 p.m. The Frontenac Room, County Administrative Building 2069 Battersea Road, Glenburnie, ON
AGENDA Page Call to Order Closed Session Approval of Addendum Disclosure of Pecuniary Interest and General Nature Thereof
8 - 15
Adoption of Minutes a) Minutes of Meeting held March 20, 2019 Resolved That the minutes of the regular Council meeting held March 20, 2019 be adopted.
16 - 19
b)
Minutes of Committee of the Whole Meeting held March 27, 2019 Resolved That the minutes of committee of the whole meeting held March 27, 2019 be adopted.
Deputations and/or Presentations 20 - 24
a)
Mr. Howard Allan, Allan Chartered Accountants, will provide County Council with a briefing regarding the 2018 County Audit
25 - 46
b)
Patrick Connor, Executive Director, Ontario Trails Council, will provide an update on the advocacy work of the Ontario Trails Council to establish funding, provincial policy and regional connections.
47 - 55
c)
Ella Vanderburgt and Katie Ross of Vandeross Business Strategies and Skills Training will address Council in regards to making Frontenac County “Freelancer friendly” and the 30-day Coworking Takeover Challenge.
Proclamations a) Emergency Preparedness Week May 5 to May 11, 2019
Page Whereas the Council of the County of Frontenac recognizes the importance of everybody being prepared for emergencies; And Whereas the goal of Emergency Preparedness Week is to raise community awareness and the need to prepare for the possibility of an emergency; And Whereas the safety of our community is the responsibility of each and every one of us, we must prepare now and learn how to secure a strong and healthy tomorrow; Now Therefore Be It Resolved That the Council of the County of Frontenac hereby proclaim the week of May 5 to May 11, 2019, to be Emergency Preparedness Week throughout the County of Frontenac with the theme of “Emergency preparedness starts with you, #Prepare Your Selfie!”; And Further That all citizens are encouraged to make a plan, build a kit, stay informed and to participate in educational activities on emergency preparedness. b)
Paramedic Services Week Paramedics: Celebrating Success May 26 to June 1, 2019 Whereas each year the paramedics of Frontenac Paramedic Services will respond to approximately 22,000 calls for assistance from the public; And Whereas the paramedics are ready to provide lifesaving care to those in need 24 hours a day, 7 days a week, 365 days a year; And Whereas access to quality emergency medical care dramatically improves the survival and recovery rate of those who experience sudden illness or injury; And Whereas the members of paramedic services teams, engage in thousands of hours of specialized training and continuing education to enhance their life saving skills; And Whereas the members of paramedic services teams often find themselves in dangerous and traumatic situations requiring spontaneous decision-making; And Whereas the members of paramedic services teams provide a vital pre-hospital service to the residents of the geographic area of the County of Frontenac and the City of Kingston;
Page 2 of 294
Page
Therefore Be It Resolved That the week of May 26 to June 1 ,2019 be proclaimed Paramedic Services Week in the County of Frontenac with the theme of “Paramedics: Celebrating Success “. Move into Committee of the Whole a) That Council adjourn and meet as Committee of the Whole Council, with the Deputy Warden in the Chair.
56 - 89
Briefings a) Mr. Kelly Pender, Chief Administrative Officer, will provide Council with his monthly CAO briefing. Unfinished Business
90 - 92
Recommend Reports from the Chief Administrative Officer a) 2019-038 Emergency and Transportation Services Requests for Donation of Surplus Ambulances to Local Agencies and Non-Government Organizations (NGOs); Recommendation That the Council of the County of Frontenac receive the Emergency and Transportation Services – Requests for Donation of Surplus Ambulances to Local Agencies and Non-Government Organizations (NGOs); And Further That the Council of the County of Frontenac direct staff to include a step in the disposal procedure for the donation of a surplus ambulance, once a Council term, to local social/community agencies or any Non-Government Organizations (NGOs).
93 - 103
b)
2019-041 Corporate Services 2019 User Fees and Charges By-law Recommendation Resolved That County Council receive the Corporate Services – 2019 User Fees and Charges for Services By-law report; And Further That Council pass a by-law later in the meeting to Impose User Fees and Charges for Services and rescind By-law 2013-0010 being a By-law to Impose User Fees and Charges for Services.
Page 3 of 294
Page 104 - 233
c)
2019-043 Corporate Services - Planning and Economic Development Amendment Number 6 to the Township of Frontenac Islands Official Plan to amend Section 6.3.3 (“Special Policies Non-Farm Residential Severances in the Rural Designation”) to increase the number of severances permitted in the Rural designation from three to four from any lot as it existed on January 1, 1985 on Wolfe Island (all lands excluding Howe Island) – Frontenac Islands Bylaw No. 15-2018 Recommendation Whereas the Council of the County of Frontenac considered all written and oral submissions received on this application, the effect of which helped Council to make an informed decision; Be It Resolved That the Council of the County of Frontenac approve Official Plan Amendment No. 6 to the Township of Frontenac Islands Official Plan to amend Section 6.3.3 (“Special Policies Non-Farm Residential Severances in the Rural Designation”) to increase the number of severances permitted in the Rural designation from three to four from any lot as it existed on January 1, 1985 on Wolfe Island (all lands excluding Howe Island) as contained in By-Law No.15-2018 attached to this report as Appendix A.
234 - 269
d)
2019-044 Corporate Services 2018 County of Frontenac Audited Financial Statements Recommendation Resolved That the Council of the County of Frontenac receive the Corporate Services - 2018 Audited Financial Statements report; And Further That the Council of the County of Frontenac approve the 2018 Audited Financial Statements of the Corporation of the County of Frontenac.
270 - 277
Information Reports from the Chief Administrative Officer a) 2019-039 Corporate Services 2018 County of Frontenac Investment Report
278 - 280
b)
2019-040 Corporate Services – Finance 2019 Reserve and Reserve Funds
281 - 282
c)
2019-042
Page 4 of 294
Page Emergency and Transportation Services – Frontenac Paramedic Services Station Locations in the West End of Kingston – Update #1
Reports from Council Liaison Appointees a) Emergency and Transportation Services - Councillor Higgs b)
Long Term Care (Fairmount Home) - Councillor Martin
c)
Corporate Services - Councillor MacDonald
d)
Planning and Economic Development - Councillor Revill
Reports from External Boards and Committees a) Kingston Frontenac Library Board Update - Councillor Revill b)
KFL&A Public Health Board Update - Councillor Doyle
c)
Housing and Homelessness Committee Update - Deputy Warden Smith
d)
Food Policy Council of Kingston, Frontenac, Lennox and Addington Councillor Higgs
Reports from Advisory Committees of County Council Return to Council a) That Council revert from Committee of the Whole Council, to Council.
Adoption of the Report of the Committee of the Whole Council a) That the report of the Committee of the Whole Council be adopted and that the necessary actions or by-laws be enacted. Motions, Notice of Which has Been Given Giving Notice of Motion Communications That Council consent to the following communications of interest to Council listed below be received and filed: a) From Steve Clark, Minister of Municipal Affairs and Housing [Distributed to Members of County Council March 22, 2019] b)
Invitation from The University Hospitals Kingston Foundation
Page 5 of 294
Page [Distributed to Members of County Council March 22, 2019] c)
From The Township of Lake of Bays providing a copy of letter sent to Mike Myatt Investing in Canada Infrastructure Program [Distributed to Members of County Council March 29, 2019]
d)
From the Parham Agricultural Society requesting financial support for the 2019 Parham Fair [Distributed to Members of County Council March 29, 2019]
e)
2019 Annual FCM Conference Early Bird Registration [Distributed to Members of County Council March 29, 2019]
f)
Letter from the Ministry of Infrastructure and Communities regarding 2019 Gas Tax Fund [Distributed to Members of County Council April 5, 2019]
g)
Letter from the Honourable Sylvia Jones, Solicitor General [Distributed to Members of County Council April 12, 2019]
h)
Letter from Morrison Hershfield regarding the Detail Design Study and Environmental Assessment Dawson Point Ferry Dock Mooring Dolphin Upgrades [Distributed to Members of County Council April 12, 2019]
i)
Resolution from the Corporation of the Township of Tudor and Cashel regarding Hydro Delivery Fees [Distributed to Members of County Council April 12, 2019]
j)
From the Town of Saugeen Shores providing Council Report and Resolution on Bi-Lateral Investing in Canada Infrastructure Program [Distributed to Members of County Council April 12, 2019]
k)
Resolution from the Municipality of Brockton regarding Bi-Lateral Investing in Canada Infrastructure Program [Distributed to Members of County Council April 12, 2019]
Other Business Public Question Period By-Laws – General By-laws and Confirmatory By-law a) First and Second Reading Resolved That leave be given the mover to introduce by-laws a) and b) that have been circulated to all Members of County Council and that bylaws a) and b) be read a first and second time.
Page 6 of 294
Page b)
Third Reading Resolved That by-laws a) and b) be read a third time, signed, sealed and finally passed. By-Laws
283 - 292
a)
To Impose User Fees and Charges for Service [Proposed By-law No. 2019-0019]
293 - 294
b)
To Confirm all Actions and Proceedings of County Council on April 17, 2019 [Proposed By-law No. 2019-0020]
Adjournment
Page 7 of 294
AGENDA ITEM #a)
Minutes of the Regular Meeting of Council March 20, 2019 A regular meeting of the Council of the County of Frontenac was held in the Kingston Frontenac Rotary Auditorium of the County Administrative Office, 2069 Battersea Road, Glenburnie on Wednesday, March 20, 2019 and was called to order at 9:30 AM Present:
Warden Ron Higgins, Deputy Warden Fran Smith, Councillors Ron Vandewal, Denis Doyle, Bruce Higgs, Bill MacDonald, Gerry Martin and Alan Revill
Also Present:
County: Kelly Pender, Chief Administrative Officer Gale Chevalier, Deputy Chief of Operations – FPS Joe Gallivan, Director of Planning and Economic Development Susan Brant, Director of Corporate Services/Treasurer Lisa Hirvi, Administrator-Fairmount Home Jannette Amini, Manager of Legislative Services/Clerk Marco Smits, Communications Officer Richard Allen, Manager of Economic Development Kevin Farrell, Manager of Continuous Improvement/GIS
1
Closed Session
2
Approval of Addendum
Motion #: 46-19
Moved By: Seconded By:
Councillor Revill Councillor MacDonald
Resolved That the addendum for the March 20, 2019 meeting of the Council of the County of Frontenac be approved. Carried 3
Disclosure of Pecuniary Interest and General Nature Thereof
There were none.
Page 8 of20, 294 Minutes of Meeting held March 2019
AGENDA ITEM #a)
4
Adoption of Minutes a)
Minutes of Meeting held February 20, 2019
Motion #: 47-19
Moved By: Seconded By:
Councillor Doyle Councillor Vandewal
Resolved That the minutes of the regular Council meeting held February 20, 2019 be adopted. Carried 5
Deputations and/or Presentations a)
Mr. Wayne Conway, Verona Community Association provided County Council with a presentation on the Verona Trailhead Partnership with the County. [See Information Reports from the Chief Administrative Officer, clause d)]
6
Proclamations
7
Move into Committee of the Whole
Motion #: 48-19
Moved By: Seconded By:
Councillor Martin Councillor Revill
That Council adjourn and meet as Committee of the Whole Council, with the Deputy Warden in the Chair. Carried 8
Briefings a)
Mr. Kelly Pender, Chief Administrative Officer, provided Council with his monthly CAO briefing, including updates received today from the Municipal Finance Officers Association regarding the Federal budget and from the Province of Ontario regarding recent funding allocation announcements to rural municipalities.
b)
Mr. Kevin Farrell, Manager of Continuous Improvement, briefed County Council on Report 2019-032, Key Performance Indicators (KPIs) and Lean Program Updates. [See Information Reports from the Chief Administrative Officer clauses a)]
Regular Meeting of Council Minutes March 20, 2019
Page 9 of20, 294 Minutes of Meeting held March 2019
Page 2 of 8
AGENDA ITEM #a)
9
Unfinished Business
10
Recommend Reports from the Chief Administrative Officer a)
2019-031 Emergency and Transportation Services 2018 Legislated Response Time Standard Performance Plan
Motion #: 49-19
Moved By: Seconded By:
Councillor MacDonald Councillor Higgs
Resolved That the Council of the County of Frontenac receive the Emergency and Transportation Services – 2018 Legislated Response Time Standard Performance Plan Reporting to Ministry of Health and Long Term Care (MOHLTC) for information, And Further That the 2018 Response Time Standard Performance Plan outcomes for the County of Frontenac be reported to the Director, Emergency Health Regulatory and Accountability Branch, Ministry of Health and Long Term Care as required by legislation. Carried b)
2019-033 Emergency and Transportation Services Property Acquisition – Parham Ambulance Base
Motion #: 50-19
Moved By: Seconded By:
Councillor Vandewal Councillor Doyle
Resolved That the Council of the County of Frontenac receive the Emergency and Transportation Services – Property Acquisition – Parham Ambulance Base report for information; And Further That Council pass a by-law later in the meeting authorizing the Warden and Clerk to enter into an Agreement of Purchase and Sale and any other required documents, in a form satisfactory to the County Solicitor, for the purchase of Part of Lot 21 & 22, Con 3, Pts 1 & 2, 13R16655; Except PT 1; 13R20026, Hinchinbrooke, Township of Central Frontenac being Part of PIN 36159-0500, in the amount of One Hundred and Eighty Thousand Dollars ($180,000) plus legal fees and closing costs; And Further That Council directs the Director of Corporate Services/Treasurer to borrow from the County asset replacement reserve the cost of the acquisition and the cost of the repairs for water seepage, to be replenished over its 20 year useful life cycle as an annual allocation to the reserve. Carried
Regular Meeting of Council Minutes March 20, 2019
Page 10 of Minutes of Meeting held March 20,294 2019
Page 3 of 8
AGENDA ITEM #a)
11
Information Reports from the Chief Administrative Officer a)
b)
c)
d)
e)
12
2019-032 Corporate Services Key Performance Indicators (KPIs) and Lean Program Update 2019-034 Corporate Services Four Month Attendance Management Report Card 2019-035 Corporate Services 2018 Remuneration and Reimbursement of Expenses to Council Members and Non-Council Appointees Report 2019-036 Planning and Economic Development Update on Verona Trailhead Partnerships 2019-037 Planning and Economic Development RTO 9 Marketing Allocation Reports from Council Liaison Appointees
a)
Emergency and Transportation Services - Councillor Higgs
Councillor Higgs provided an overview of the Emergency and Transportation Services liaison activities since the last Council meeting. b)
Long Term Care (Fairmount Home) - Councillor Martin
Councillor Martin provided an overview of the Long Term Care (Fairmount Home) liaison activities since the last Council meeting. c)
Corporate Services - Councillor MacDonald
Councillor MacDonald provided an overview of the Corporate Services liaison activities since the last Council meeting. d)
Planning and Economic Development - Councillor Revill
No Report.
Regular Meeting of Council Minutes March 20, 2019
Page 11 of Minutes of Meeting held March 20,294 2019
Page 4 of 8
AGENDA ITEM #a)
13
Reports from External Boards and Committees a)
Kingston Frontenac Library Board Update - Councillor Revill
Councillor Revill provided an overview of the Kingston Frontenac Library Board activities since the last Council meeting. b)
KFL&A Public Health Board Update - Councillor Doyle
Councillor Doyle provided an overview of the Kingston, Frontenac Lennox and Addington Board of Health activities since the last Council meeting. c)
Housing and Homelessness Committee Update - Deputy Warden Smith
No Report. d)
Food Policy Council of Kingston, Frontenac, Lennox and Addington Councillor Higgs
Councillor Higgs provided an overview of the Food Policy Council, Kingston, Frontenac Lennox and Addington activities since the last Council meeting. 14
Reports from Advisory Committees of County Council a)
Report of the Administrative Building Design Task Force
Motion #: 51-19
Moved By: Seconded By:
Councillor Revill Councillor Martin
That the Report received from the Administrative Building Design Task Force be received and adopted. Report of the Administrative Building Design Task Force The Administrative Building Design Task Force reports and recommends as follows: 1.
2019-029 Shared Facility Analysis – Colbourne & Kembel, Architects Whereas the Committee has reviewed the Shared Facility Analysis report prepared by Colbourne & Kembel Architects (CKA), Whereas, the CKA analysis confirms that the savings for the County of Frontenac, Township of South Frontenac and Cataraqui Region Conservation Authority are of sufficient magnitude to merit continued investigation of a joint facility,
Regular Meeting of Council Minutes March 20, 2019
Page 12 of Minutes of Meeting held March 20,294 2019
Page 5 of 8
AGENDA ITEM #a)
Be It Resolved That Council authorize the Administrative Building Design Task Force to participate in a joint meeting (or series of meetings) with the potential partners intended to address questions of ownership model, site selection and servicing, And Further That, the Committee Chair and Chief Administrative Officer report back to County Council on a regular basis prior to making a final recommendation to County Council. Carried 15
Return to Council
Motion #: 52-19
Moved By: Seconded By:
Councillor Higgs Councillor MacDonald
That Council revert from Committee of the Whole Council, to Council. Carried 16
Adoption of the Report of the Committee of the Whole Council
Motion #: 53-19
Moved By: Seconded By:
Deputy Warden Smith Councillor Doyle
That the report of the Committee of the Whole Council be adopted and that the necessary actions or by-laws be enacted. Carried 17
Motions, Notice of Which has Been Given
18
Giving Notice of Motion
19
Communications
That Council consent to the following communications of interest to Council listed below be received and filed: a)
b)
Letter from Township of Lake of Bays regarding maintaining the Voters’ List for Municipal Elections [Distributed to Members of County Council February 22, 2019] From the Kingston Frontenac Housing Corporation providing February 25, 2019 Board Package [Distributed to Members of County Council February 22, 2019]
Regular Meeting of Council Minutes March 20, 2019
Page 13 of Minutes of Meeting held March 20,294 2019
Page 6 of 8
AGENDA ITEM #a)
c)
d)
e) f) g)
h) 20
From the Township of Frontenac Islands regarding Resolution concerning monitoring the crossings of the Frontenac Howe Islander Ferry [Distributed to Members of County Council February 22, 2019] Letter from Deputy Mayor Bruce Higgs regarding Transportation Capacity for Frontenac County Ferry [Distributed to Members of County Council February 22, 2019] From the Town of Saugeen Shores regarding Resolution No. 17-2019 [Distributed to Members of County Council March 8, 2019] Council Report from The Corporation of The Town of Saugeen Shores [Distributed to Members of County Council March 8, 2019] Invitation to attend the Land Ideas and Practices for North Frontenac March 22 2019 [Distributed to Members of County Council March 8, 2019] From the City of Quinte West regarding Resolution on bottled water [Distributed to Members of County Council March 15, 2019] Other Business
a)
Appointments to Advisory Committees
Motion #: 54-19
Moved By: Seconded By:
Councillor Revill Deputy Warden Smith
That Councillor Doyle be appointed to the Community Development Advisory Committee (CDAC) for the term of Council; and, That Councillor Martin be appointed to the Frontenac Accessibility Advisory Committee for the term of Council; and, That Councillor Vandewal be appointed to the Rural Urban Liaison Advisory Committee (RULAC) whose term will expire November 30, 2020. Carried b)
Motion of Support for Election of Deputy Warden Smith to the Eastern Ontario Regional Network (EORN) Board of Directors
Motion #: 55-19
Moved By: Seconded By:
Councillor Revill Councillor MacDonald
Whereas Deputy Warden Smith was first elected to the EORN Board in 2017; And Whereas Deputy Warden Smith has expressed her intention to run for re-election to the EORN Board; Therefore Be It Resolved That the Council of the County of Frontenac supports and endorses Deputy Warden Smiths bid for re-election to the Eastern Ontario Regional Network (EORN) Board of Directors. Carried
Regular Meeting of Council Minutes March 20, 2019
Page 14 of Minutes of Meeting held March 20,294 2019
Page 7 of 8
AGENDA ITEM #a)
21
Public Question Period By-Laws – General By-laws and Confirmatory By-law
22 a)
First and Second Reading
Motion #: 56-19
Moved By: Seconded By:
Councillor Higgs Councillor Doyle
Resolved That leave be given the mover to introduce by-laws a) through c) that have been circulated to all Members of County Council and that by-laws a) through c) be read a first and second time. Carried b)
Third Reading
Motion #: 57-19
Moved By: Seconded By:
Councillor Higgs Councillor Doyle
Resolved That by-laws a) through c) be read a third time, signed, sealed and finally passed. Carried By-Laws a)
b) c) 23
To Authorize the Warden and Clerk to Execute an Agreement of Purchase and Sale for Lands [Proposed By-law No. 2019-0016] To appoint Members of Council to Frontenac County Advisory Committees [Proposed By-law No. 2019-0017] To Confirm All Actions and Proceeding of County Council on March 20, 2019 [Proposed By-law No. 2019-0018] Adjournment
Motion #: 58-19
Moved By: Seconded By:
Councillor Vandewal Councillor Martin
That the meeting hereby adjourn at 10:37 a.m. Carried
Ron Higgins, Warden
Regular Meeting of Council Minutes March 20, 2019
Page 15 of Minutes of Meeting held March 20,294 2019
Jannette Amini, Clerk
Page 8 of 8
AGENDA ITEM #b)
Minutes of the Committee of the Whole Strategic Planning Session March 27, 2019 A meeting of the Committee of the Whole was held in the Frontenac Room of the County Administrative Office, 2069 Battersea Road, Glenburnie on Wednesday, March 27, 2019 at 9:00 a.m. Present:
Warden Ron Higgins, Deputy Warden Fran Smith, Councillors Ron Vandewal, Denis Doyle, Bruce Higgs, Bill MacDonald, Gerry Martin, and Alan Revill
Also Present:
County: Kelly Pender, Chief Administrative Officer Paul Charbonneau, Chief/Director of Emergency & Transportation Services Susan Brant, Director of Corporate Services/Treasurer Lisa Hirvi, Administrator-Fairmount Home Jannette Amini, Manager of Legislative Services/Clerk Gale Chevalier, Deputy Chief of Operations Joe Gallivan, Director of Planning and Economic Development Richard Allen, Manager of Economic Development Megan Rueckwald, Manager of Community Planning Kevin Farrell, Manager of Continuous Improvement/GIS
Disclosure of Pecuniary Interest and General Nature Thereof There were none. Strategic Planning Workshop Mr. Rob Wood and Ms. Kathy Wood, 8020 Info Inc. took Council through each of the major strategic issues to be discussed. Lightning Round: Reactions to advance input & township consultations Members of Council were provided with the opportunity to each provide their respective thoughts on the input and information that was received through the public consultation phase carried out by the consultants.
Page of 294 Minutes of Committee of the16 Whole Meeting held March 27, 2019
AGENDA ITEM #b)
Developing /Confirming a Vision for the County Members of Council were given the opportunity to each provide their respective thoughts on the County’s current Vision and ideas on potential changes. Strategic Choices Members of Council were each providing three voting cards, with green indicating a yes vote, yellow indicating a maybe vote and red indicating a no vote. Each were then given the opportunity to provide their respective input, thoughts and recommended suggestions and/or changes to each of the 14 strategies that were identified through the public consultation.
- What leadership role should the County play? Members of Council provided a yes vote that the County is interested in providing a leadership role, depending on the issue, with the emphasis being on an external role regarding high level issues and matters of common interest. There is also the potential for the County to take the lead on researching those issues as well as developing potential solutions.
- Strategic approaches for working with other municipalities & partners Consensus was that this is not a special priority to be developed in detail but that the County should continue to carry on as it is currently doing.
- Pressures for connectivity/responding to broadband/cell service gaps Consensus was that this is not a priority for the County.
- Responding to environmental concerns & applying a climate “lens” Consensus was that adopting a climate lens is not a priority of the County nor should it be a special initiative.
- Priorities for transportation services (moving people, ferries) Consensus was that this is a high level issue that should be explored under leadership; however is not a strategic priority of the County.
- Playing a role in funding roads/bridges, or not? Consensus was that there is a collaborative role for the County to play in funding roads/bridges. Consensus was that the County should be looking at longer term regional transportation solutions. The Committee of the Whole recessed at 10:43 a.m. The Committee of the Whole reconvened at 10:51 a.m. Meeting of Committee of the Whole Strategic Planning Session Minutes March 27, 2019
Page of 294 Minutes of Committee of the17 Whole Meeting held March 27, 2019
Page 2 of 4
AGENDA ITEM #b)
- Priorities and direction for economic development Consensus was to maintain economic development as a high profile priority for the County.
- Strategic choices related to planning & development Consensus was that the County carry on as part of the work it is currently doing in terms of planning and development.
- Financial, taxation and debt parameters Consensus was that the issue of financial, taxation and debt parameters come back to Council with some framing of keeping taxation in line with inflation as well as looking at other revenue sources and finding efficiencies.
- Long Term Care and what to do with Fairmount building Consensus was to bring back a proposal for it to be a priority that Fairmount Home remain at its existing site and looking at ways for improving/expanding/optimizing its current footprint.
- Reviewing County options for Administrative Offices Consensus was to affirm the County’s current course of working with third parties for a potential shared administrative building.
- Priorities for Paramedic Services Consensus was that this belongs under leadership as opposed to being a strategic priority for the County.
- Background on Financial Services Consensus was that this is an operational issue.
- Other strategies to be proposed Members of Council were provided with the opportunity to each provide their thoughts on other strategic priorities that did not come up during public consultations. The issue of potential discussions on restructuring arose. Consensus was that the County hold off on any re-structuring discussions or investigations until more information is provided by the Province.
Meeting of Committee of the Whole Strategic Planning Session Minutes March 27, 2019
Page of 294 Minutes of Committee of the18 Whole Meeting held March 27, 2019
Page 3 of 4
AGENDA ITEM #b)
Mission Review/Confirmation (changes required after discussion?) Consensus was to hold off on any Mission review until the end of the Strategic Planning exercise. Wrap-up, Next Steps and Takeaways The consultants will take the feedback provided during today’s session and prepare a draft report to come back to Council at its May 15th meeting. Adjournment Motion #:
Moved By: Seconded By:
Councillor Vandewal Councillor Higgs
That the meeting hereby adjourn at 12:13 p.m. Carried
Meeting of Committee of the Whole Strategic Planning Session Minutes March 27, 2019
Page of 294 Minutes of Committee of the19 Whole Meeting held March 27, 2019
Page 4 of 4
AGENDA ITEM #a)
County of Frontenac Consolidated Statement of Operations (Note 16) Budget
2018
2017
$
$
$
9,870,894 3,388,988 16,296,061 9,741,708 297,500 801,884 127,195 140,000 770,473
9,822,762 3,512,732 16,999,875 10,022,082 65,497 852,018 87,968 240,449 605,815
9,400,270 3,411,593 16,013,414 9,118,317 171,822 842,313 143,503 165,722 747,151
41,434,703
42,209,198
40,014,105
2,866,490 6,900 1,026,067 17,430,980 758,049 14,419,988 852,147 739,154 1,057,144 983,245
2,860,512 4,138 1,108,942 17,832,510 758,049 14,368,606 831,347 681,181 1,090,698 1,061,430
2,769,691 3,239 1,039,255 16,662,373 746,847 13,645,575 821,097 689,128 1,368,747 952,184
TOTAL EXPENDITURES
40,140,164
40,597,413
38,698,136
NET REVENUES FROM OPERATIONS
1,294,539
1,611,785
1,315,969
191,871
10,739
444,359
ANNUAL SURPLUS
1,486,410
1,622,524
1,760,328
MUNICIPAL EQUITY, BEGINNING OF YEAR
30,081,672
30,081,672
28,321,344
MUNICIPAL EQUITY, END OF YEAR
31,568,082
31,704,196
30,081,672
For the year ended December 31
REVENUES Taxation ▸ from other governments User charges Government grants ▸ provincial ▸ other municipalities ▸ Federal Deferred revenues earned (note 4) Provincial offences fines penalties Investment income Other income
TOTAL REVENUES EXPENDITURES General government Protection to persons and property Transportation services Ambulance services Health services Social and family services Libraries Social housing Planning and development Other
OTHER Grants and transfers related to capital Other municipalities
The accompanying notes are an integral part of these consolidated financial statements.
7
Page 20 of 294 Mr. Howard Allan , Allan Chartered Accountants, will provide County Coun…
AGENDA ITEM #a)
County of Frontenac Consolidated Statement of Changes in Net Financial Assets (Note 16) Budget
2018
2017
$
$
$
ANNUAL SURPLUS
1,486,410
1,622,524
1,760,328
Amortization of tangible capital assets Acquisition of tangible capital assets Gain on sale of tangible capital assets Proceeds on sale of tangible capital assets Acquisition of inventories of supplies Acquisition of prepaid expenses Consumption of inventories Use of prepaid expenses
1,452,373 (1,561,346)
1,615,680 (1,888,654) (180,581) 208,295 (215,342) (52,636) 203,559 29,672
1,576,423 (2,161,531) (26,936) 67,072 (203,559) (29,672) 225,140 95,066
(108,973)
(280,007)
(457,997)
INCREASE IN NET FINANCIAL ASSETS
1,377,437
1,342,517
1,302,331
NET FINANCIAL ASSETS, BEGINNING OF YEAR
6,321,639
6,321,639
5,019,308
NET FINANCIAL ASSETS, END OF YEAR
7,699,076
7,664,156
6,321,639
For the year ended December 31
The accompanying notes are an integral part of these consolidated financial statements.
8
Page 21 of 294 Mr. Howard Allan , Allan Chartered Accountants, will provide County Coun…
AGENDA ITEM #a)
County of Frontenac Consolidated Statement of Financial Position December 31
2018
2017
$
$
6,738,865 8,154,731 2,318,231
9,258,193 4,485,972 3,015,857
17,211,827
16,760,022
3,736,910 324,459 183,357 209,879 5,093,068
3,510,814 311,886 136,768 213,534 6,265,381
9,547,673
10,438,383
7,664,154
6,321,639
23,772,063 215,343 52,636
23,526,802 203,559 29,672
24,040,042
23,760,033
31,704,196
30,081,672
ASSETS Financial Assets Cash Investments Accounts receivable
LIABILITIES Financial Liabilities Accounts payable and accrued liabilities Employee future benefit obligations (note 3) Deferred revenues Deferred revenues ▸ obligatory reserve fund (note 4) Long term liabilities (note 5)
NET FINANCIAL ASSETS NON-FINANCIAL ASSETS Tangible capital assets (note 14) Inventories Prepaid expenses
Commitments (note 11) Contingent Liabilities (note 9)
MUNICIPAL EQUITY (note 6)
The accompanying notes are an integral part of these consolidated financial statements.
6
Page 22 of 294 Mr. Howard Allan , Allan Chartered Accountants, will provide County Coun…
AGENDA ITEM #a)
County of Frontenac Five Year Financial Review (not subject to audit) December 31
2018
2017
2016
2015
2014
Population (Statistics Canada)
26,677
26,677
26,677
26,375
26,375
Number of Households (MPAC)
19,588
19,461
19,358
19,296
19,183
Residential Multi-residential Commercial Industrial Farmland
$ 5,351,072 6,006 50,325 16,468 180,121
$ 5,229,875 5,697 49,096 15,368 153,079
$ 5,274,145 5,416 48,787 13,117 130,330
$ 4,994,041 5,093 47,928 12,249 125,041
$ 4,717,670 4,769 47,059 12,137 118,822
Total
5,603,992
5,453,115
5,471,795
5,184,352
4,900,457
0.178446 0.178446 0.178446 0.178446
0.175201 0.175201 0.175201 0.175201
0.166857 0.166857 0.166857 0.166857
0.170059 0.170059 0.170059 0.170059
0.171918 0.171918 0.171918 0.171918
$ 9,823 27,087 5,299 11
$ 9,400 25,304 5,310 444
$ 9,041 24,619 4,948 746
$ 8,745 23,536 4,907 (1,370)
$ 8,356 23,312 5,124 1,996
42,220
40,458
39,354
35,818
38,788
40,597 1,616
38,698 1,576
38,642 1,420
37,147 1,508
36,128 1,417
18.16% 78.02%
15.80% 67.25%
13.00% 55.52%
13.15% 56.10%
9.81% 45.54%
Taxable Assessment (000’s)
Rates of Taxation ▸ ▸ ▸ ▸
residential (municipal) multi-residential (municipal) commercial (municipal) industrial (municipal)
Revenues for County Purposes (000’s) ▸ ▸ ▸ ▸
Taxation Government transfers Other Revenues related to capital assets
Total
Expenditures (000’s) ▸ Operations ▸ Amortization
Net Financial Assets (Net Debt) ▸ % of Operating Revenue (>(20%))** ▸ % of Taxation (>(50%))**
** Represents the Provincial Low Risk Indicator. (Note: All dollar amounts are in thousands of dollars.)
1
Page 23 of 294 Mr. Howard Allan , Allan Chartered Accountants, will provide County Coun…
AGENDA ITEM #a)
County of Frontenac Five Year Financial Review (not subject to audit) December 31
2018
2017
2016
2015
2014
$
$
$
$
$
▸ Net long term debt (000’s)
5,093
6,265
7,368
8,406
9,381
▸ Long term debt charges (000’s)
1,528
1,528
1,528
1,528
1,528
▸ Total annual repayment limit (000’s)
2,236
2,194
2,092
1,959
1,443
▸ Long term debt per household (Frontenac portion)
83
83
83
95
107
▸ Debt charges (000’s) ▸ tax supported ▸ City of Kingston ▸ Government of Ontario
334 711 483
334 711 483
334 711 483
334 711 483
334 711 483
▸ Surplus and Reserves
13,103
12,889
12,770
13,619
13,468
▸ Invested in capital assets
18,679
17,261
15,614
14,048
15,520
▸ Asset consumption ratio
37.27%
36.40%
35.38%
34.81%
30.38%
▸ Reserves as % of operating expenses (>20%)**
32.27%
33.31%
33.05%
36.66%
37.28%
▸ Sustainability ▸ financial assets to liabilities
1.8027
1.6056
1.3997
1.3753
1.2443
▸ financial assets to liabilities excluding long term debt
3.8638
4.0163
3.3864
3.8531
3.1281
▸ long term debt to tangible capital assets
21.42%
26.63%
32.06%
37.44%
37.67%
▸ capital reserves to accumulated amortization
43.03%
47.34%
51.40%
53.71%
53.57%
▸ Flexibility ▸ Debt charges to total operating revenue (<5%)**
3.62%
3.82%
3.96%
4.12%
3.94%
▸ Total operating revenue to taxable assessment
0.75%
0.73%
0.71%
0.72%
0.79%
▸ Working capital to operating expenses (>10%)**
31.42%
32.53%
32.06%
35.83%
36.50%
▸ Vulnerability ▸ Operating government transfers ▸ to operating revenue
64.17%
63.24%
63.77%
63.36%
63.36%
▸ Total government transfers ▸ to total revenues
64.18%
63.64%
64.45%
63.70%
63.92%
Long Term Debt
Municipal Equity (000’s)
Financial Indicators
2
Page 24 of 294 Mr. Howard Allan , Allan Chartered Accountants, will provide County Coun…
TOWARDS A SAFER TRAIL ENVIRONMENT
PRESENTED BY PATRICK CONNOR CAE, SSA, BAH
PageDirector, 25 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
ONTARIO TRAIL SOLUTIONS
AGENDA ITEM #b)
• CAPACITY • CLARITY
• CONTEXT
PageDirector, 26 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
NATURE OF TRAIL CONFLICT – 3 C’S
AGENDA ITEM #b)
PageDirector, 27 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
AGENDA ITEM #b)
TRAILS: CAPACITY
PageDirector, 28 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
AGENDA ITEM #b)
TRAILS: MOTORIZED
PageDirector, 29 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
AGENDA ITEM #b)
TRAILS: NON-MOTORIZED
PageDirector, 30 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
CONFLICT OR NOT?
AGENDA ITEM #b)
• PLANNING • PROJECTS
• PERMANENCE
PageDirector, 31 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
MANAGING SAFE TRAILS – 3 P’S
AGENDA ITEM #b)
PageDirector, 32 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
ANNUAL PROJECTS – 343 PER ANNUM
AGENDA ITEM #b)
PageDirector, 33 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
ANNUAL CAPITAL INVESTMENT
AGENDA ITEM #b)
PageDirector, 34 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
2017-18 • 41 Major Construction or Rehabilitation Projects • $30,572,785 in total investment • $9,155,300 from Province • $9,155,300 from Federal Government
AGENDA ITEM #b)
• $12,262,185 from Local Organizations
PageDirector, 35 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
GOING GREEN – TRAILS AS GREENWAYS
AGENDA ITEM #b)
PageDirector, 36 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
PROJECT BY PLACE
AGENDA ITEM #b)
PageDirector, 37 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
AGENDA ITEM #b)
PROJECT BY PLANNED ACTIVITY
PageDirector, 38 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
CONFLICT REDUCTION SITUATIONS
AGENDA ITEM #b)
• REVENUE
• REINVESTMENT
• REVITALIZATION
PageDirector, 39 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
MANAGING SAFE TRAILS – 3 R’S
AGENDA ITEM #b)
PageDirector, 40 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
• Capital Annual - $21 Million New OTC 3YR sample • Snowmobiling – $1.2 billion OFSC 2016 • ATV/ORV - $998 million COHV 2016
ESTIMATED TRAIL VALUE BY INPUT
• Horse – $4.32 billion OEF 1997 • Hike – $1.325 billion MTCS 2014 • Cycling – $31.4 million OBB 2015
Total measured - $10.295 B
AGENDA ITEM #b)
• Trail – $2.4 billion KPMG 2005
PageDirector, 41 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
ANNUAL REVENUE THROUGH TRAIL TRIPS BY TYPE
AGENDA ITEM #b)
PageDirector, 42 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
TRAILS MANAGEMENT: INTERNAL PARTNERS
AGENDA ITEM #b)
PageDirector, 43 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
TRAILS MANAGEMENT: EXTERNAL PARTNERS
AGENDA ITEM #b)
PageDirector, 44 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
GOING FORWARD
02
03
04
Identify Geographic Areas and Stakeholders
Meet with Stakeholders to define problems and opportunities
Engage solution assisters to meet and define solution pathway
Solve trail problem
AGENDA ITEM #b)
01
PageDirector, 45 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
REGIONAL TRAILS COUNCILS (RTC’S) • User Interface • Planning
Users/Activity
• Processes • Trail Advisors • Regional Specific Content
Planners/Managers
• Maintenance • Funding
AGENDA ITEM #b)
• Mapping
Problem/Solutions
PageDirector, 46 of 294 Patrick Connor, Executive Ontario Trails Council, will provide…
MORE INFORMATION?
• Patrick Connor BAH, SSA, CAE OTC CEO • 613-484-1140
• ontariotrails.ca
AGENDA ITEM #b)
ofof294 Ella Vanderburgt andPage Katie 47 Ross Vandeross Business Strategies and Ski…
AGENDA ITEM #c)
ofof294 Ella Vanderburgt andPage Katie 48 Ross Vandeross Business Strategies and Ski…
AGENDA ITEM #c)
ofof294 Ella Vanderburgt andPage Katie 49 Ross Vandeross Business Strategies and Ski…
AGENDA ITEM #c)
ofof294 Ella Vanderburgt andPage Katie 50 Ross Vandeross Business Strategies and Ski…
AGENDA ITEM #c)
ofof294 Ella Vanderburgt andPage Katie 51 Ross Vandeross Business Strategies and Ski…
AGENDA ITEM #c)
ofof294 Ella Vanderburgt andPage Katie 52 Ross Vandeross Business Strategies and Ski…
HOME BASED WORKERS COMMUNITY Er COLLABORATION
AGENDA ITEM #c)
ofof294 Ella Vanderburgt andPage Katie 53 Ross Vandeross Business Strategies and Ski…
AGENDA ITEM #c)
ofof294 Ella Vanderburgt andPage Katie 54 Ross Vandeross Business Strategies and Ski…
AGENDA ITEM #c)
ofof294 Ella Vanderburgt andPage Katie 55 Ross Vandeross Business Strategies and Ski…
AGENDA ITEM #c)
April 17, 2019 Report 2019-4
Page 56 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
Administrative Report
AGENDA ITEM #a)
Page 57 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
CAO Schedule • • •
• • •
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
• • •
EOLC Meeting, March 21, County of Frontenac EOWC Meeting, March 22, Napanee Committee of the Whole Strategic Planning Workshop, March 27, County of Frontenac AMCTO Municipal Leaders’ Forum, March 29, Toronto Interviews for Chief of Paramedic Services April 1, 3 & 5 Frontenac CAO’s Meeting, North Frontenac Township, April 4, 2019 Joint Services Meeting, April 15, City of Kingston County Council, April 17, 1:00 p.m. Frontenac Room Joint Council Meeting Regional Roads and Waste Management Meeting, April 17, 5:00 p.m. County of Frontenac, Auditorium
Page 58 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
Eastern Ontario Regional Network (EORN) • Congratulations to Deputy Warden Frances Smith appointed to EORN Board of Directors • EORN Annual General Meeting with MP’s, April 18, County of Frontenac, Auditorium, 10:00 a.m. AGENDA ITEM #a)
Administrative Report, Frontenac County Council, April 17 2019
Page 59 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
EOWC and EOLC Updates • Eastern Ontario Warden’s Caucus Meeting with EORN Annual General Meeting, April 18, County of Frontenac, Auditorium.
AGENDA ITEM #a)
Administrative Report, Frontenac County Council, April 17 2019
Page 60 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
2019 Budget Highlights
Administrative Report, Frontenac County Council, April 17 2019
AGENDA ITEM #a)
The Fiscal Environment • The Provincial government has committed to balancing the budget by 2023-24 in a responsible way. To 2023-24, total revenue is projected to grow at an average annual rate of 3%. Program expense over the same period is expected to grow at an average rate of 1%. • The government is now projecting a deficit of $11.7 billion in 2018-19, $10.3 billion in 201920, $6.8 billion in 2020-21, and $5.6 billion in 2021-22
Page 61 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
2019 Budget Highlights Changes related to the role of municipal governments The Social Assistance system reform is expected to result in an estimated annual saving of over $1 billion at maturity by simplifying the rate structure, reducing administration, cutting unnecessary rules, and providing greater opportunities to achieve better employment outcomes.
•
The Province will not be increasing the value of the municipal share of the provincial gas tax program as had been anticipated. Currently it is $364 million to 107 municipal governments. The government will consult with municipalities to review the program parameters and identify opportunities for improvement.
•
The Province will introduce legislation to permit municipal governments to designate public areas, such as parks for the consumption of alcohol. There are other alcohol reforms contained in the budget such as the creation of a tailgating permit for eligible sporting events and extending hours of service in licensed establishments to a 9 am start, seven days a week.
Administrative Report, Frontenac County Council, April 17 2019
AGENDA ITEM #a)
•
Page 62 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
2019 Budget Highlights Changes related to the role of municipal governments Investing $3.8 billion for mental health, addictions and housing supports over 10 years, beginning with the creation of a mental health and addictions system. In 2019–20, a $174 million investment will support community mental health and addictions services, mental health and justice services, supportive housing and acute mental health inpatient beds .
•
On property assessment, the province will be conducting a review to explore opportunities to: “Enhance the accuracy and stability of property assessments; Support a competitive business environment; Provide relief to residents”; and Changes to the composition of the Board of the Municipal Property Assessment Corporation (MPAC) to increase the representation of property taxpayers. (This would dilute current municipal government representatives.)
•
On public health in 2019-20, the government will: Improve program and back office efficiencies by adjusting provincial municipal cost sharing of public health funding; By 2020-21, establish 10 regional public health entities and 10 new regional boards of health with one common governance model; and It is expected by 2021-22, that these changes will lead to annual savings of $200 million.
Administrative Report, Frontenac County Council, April 17 2019
AGENDA ITEM #a)
•
Page 63 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
2019 Budget Highlights Changes related to the role of municipal governments •
Land ambulance dispatch services will be streamlined by integrating
•
Making home ownership and renting more affordable by helping to increase the supply of housing that people need through the forthcoming Housing Supply Action Plan. Details to come.
•
Municipalities will be required to provide real-time reporting of sewage outflows and the government will update policies related to municipal wastewater and stormwater.
•
Create 15,000 new long-term care beds over the next five years and upgrade 15,000 older long-term care beds to provide more appropriate care to patients with complex health conditions. In addition to the over 6,000 new beds previously allocated, 1,157 new long-term care beds will immediately be allocated to 16 projects across the province.
•
The Province will explore revenue sharing, including Northern communities in the mining, forestry, and aggregates sectors.
Ontario’s 59 emergency health services operators (e.g. 52 EMS, Ornge) and 22 provincial dispatch communication centres.
AGENDA ITEM #a)
Administrative Report, Frontenac County Council, April 17 2019
Page 64 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
2019 Budget Highlights Changes related to the role of municipal governments The Province will explore revenue sharing, including Northern communities in the mining, forestry, and aggregates sectors.
•
Regarding the Ontario Provincial Police, the government will explore opportunities to “encourage workforce optimization, including vacancy management, overtime and scheduling” to save $30 million annually starting in 2019-20 without impacting front-line policing and community safety.
•
The government will invest $16.4 million over two years to create a province-wide strategy to help combat gun and gang related crime
Administrative Report, Frontenac County Council, April 17 2019
AGENDA ITEM #a)
•
Page 65 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
2019 Budget Highlights Changes affecting your Community The government will invest $315 million over five years as part of its Broadband and Cellular Strategy which will be released later this year.
•
The new CARE (Ontario Childcare Access and Relief from Expenses) tax credit would provide about 300,000 families with up to 75 per cent of their eligible child care expenses and allow families to access a broad range of child care options, including care in centres, homes and camps.
•
Individual seniors with annual incomes of $19,300 or less, or senior couples with combined annual incomes of less than $32,300, will be able to receive dental services in public health units, community health centres and Aboriginal Health Access Centres across the province.
•
The government is reviewing the forestry sector to develop a strategy that includes: challenges the industry currently faces; initiatives to encourage innovation and reduce red tape; and methods to promote made-in-Ontario wood products.
Administrative Report, Frontenac County Council, April 17 2019
AGENDA ITEM #a)
•
Page 66 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
2019 Budget Highlights Changes affecting your Community The government will hold consultations to repeal the Far North Act and remove red tape on economic development projects like the Ring of Fire. Environmental assessment studies have been initiated for all-season access roads to the Ring of Fire.
•
The province is proposing to develop an immigration pilot initiative to disperse the benefits of immigration across Ontario. The budget also proposes changes to the Ontario Immigrant Nominee Program aimed at modernizing the program to better address labour market shortages.
•
Energy conservation and efficiency programs will be phased out saving up to $442 million.
•
A return to the default benefit limit of $2 million for those who are catastrophically injured in an accident, after it was previously reduced to $1 million in 2016.
Administrative Report, Frontenac County Council, April 17 2019
AGENDA ITEM #a)
•
Page 67 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
Ministry of Infrastructure and Communities March 20, 2019 INNISFIL - Ontario’s government is working for the people to improve local service delivery and efficiency in the province’s municipalities. Today, Steve Clark, Minister of Municipal Affairs and Housing announced a one -time investment for many of Ontario’s small and rural municipalities . Some of Ontario’s small and rural municipalities may have limited capacity to plan, modernize and improve the way they provide services to their communities. With this funding, municipalities can improve service delivery by finding smarter, more efficient ways to spend money that help those who need it most while respecting taxpayer dollars.
Reference: https://news.ontario.ca/mma/en/2019/03/ontario -invests-in-small-and-rural-municipalities-toimprove-service-delivery-and-efficiency.html
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
Quick Facts • 405 municipalities will receive funding. • The Town of Innisfil will receive close to $677,000. • To ensure investments are targeted to where they are needed most, funding will be allocated based on the number of households in a municipality and whether the municipality is urban or rural.
Page 68 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
Ontario Closes the Book on Cap and Trade Carbon Tax Era March 25, 2019 10:00 A.M. Ministry of the Environm ent, Conservation and Park s Ontario’s governm ent is work ing for the people in tak ing the final step to end the cap and trade carbon tax once and for all in a way that puts people first and respects Ontario taxpayers . The governm ent has finalized the com pensation for the eligible participants of the form er program , which am ounts to a total of $5,090,000. This is consistent with the governm ent’s initial estim ate of the final costs and com m itm ent to wind down the program in a responsible way that m inim izes im pacts to hardwork ing taxpayers.
Quick Facts •
•
Made-in-Ontario Environment Plan
https://news.ontario.ca/ene/en/2019/03/ontario -closes-the-book-on-cap-and-trade-carbon-taxera.html
AGENDA ITEM #a)
On October 31, Ontario passed the Cap and Trade Cancellat ion Act, 2018 that of f icially removed Ontario’s cap and trade program law f rom the books. • The total compensation amount is $5,090,000 f or a total of 27 participants. • The f ederal carbon tax will cost a typical household $258/year in 2019 and will rise to $648 by 2022. • The f ederal carbon tax on f uels takes ef f ect in April. It will increase the price of gasoline in Ontario by 4.4 cents per litre. This will rise to 6.6 cents in 2020, 8.8 cents in 2021, and 11.1 cents per litre in April 2022. • The f ederal carbon tax will increase the price of natural gas in Ontario by 3.9 cents per cubic metre. This increase will rise to 5.9 cents in 2020, 7.8 cents in 2021, and 9.8 cents per cubic metre in April 2022. • As outlined in Ontario’s environment plan, Ontario is committed to meeting its share of Canada’s 2030 target. From 2005 to 2016, Ontario reduced its emissions by about 22 per cent. Additional Resources
Page 69 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
AMO Updates 2019 Federal Budget Update https://www.amcto.com/Blog/March-2019/2019-Federal-BudgetUpdate March 20, 2019 This budget spending plan targeted the middle class and focused largely on investments in infrastructure, including affordable housing, broadband access, and energy efficiency. There are also a number of investments targeted at specific groups, including new home buyers and Indigenous communities . This budget is being well-received by the municipal sector due to the elevated importance it places on federal-municipal partnerships. The Federation of Canadian Municipalities (FCM) noted that the budget “delivers major results for Canadians directly through their local governments” and that it puts “community-building tools directly in local hands.”
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
There are a number of measures in the budget that will be of interest to the municipal sector in Ontario and across the country. While AMCTO will continue to review the budget in greater depth over the coming days and weeks, below is a brief summary of some of the highlights for the municipal sector.
Page 70 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
AMO Updates 2019 Federal Budget Update Gas Tax Fund: • •
One-time transfer of $2.2 billion through the federal Gas Tax Fund to address short -term infrastructure priorities in municipalities and First Nation communities. The federal government has identified several service areas as eligible for the funding, including: Local roads and bridges Highways Public Transit
Energy Efficiency •
$1.01 billion invested in 2018-19 to increase energy efficiency in homes and buildings through the Green Municipal Fund to be delivered by FCM. This funding will be financed through three initiatives: Collaboration on Community Climate Action ($350 million): provide municipalities with financing and grants to retrofit and improve the energy efficiency of large community buildings and community pilot and demonstration projects in various Canadian municipalities. Community EcoEfficiency Acceleration ($300 million): financing for municipal initiatives to support home energy efficiency retrofits. Sustainable Affordable Housing Innovation ($300 million): to improve energy efficiency in new and existing housing and support on -site energy generation.
Invest $60 million in FCM’s Municipal Asset Management Capacity Fund to help small communities get skills training on how to inventory, grow, and maintain infrastructure assets over five years.
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
•
Page 71 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
AMO Updates 2019 Federal Budget Update
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
Broadband Access • Up to $6 billion in new investments in rural broadband over the next 10 years. • $1.7 billion over the next 13 years to establish the Universal Broadband Fund. • The Government’s goal is to ensure that 95 per cent of Canadian homes and businesses will have access to internet speeds of at least 50/10 Mbps by 2026 and 100 percent by 2030, no matter where they are located in the country. Affordable Housing • $300 million to launch a Housing Supply Challenge, to find new solutions to the housing supply public policy problem in consultation with municipalities. • First-Time Home Buyer Incentive: Canada Mortgage and Housing Corporation (CMHC) would provide up to $1.25 billion over three years to eligible home buyers by sharing in the cost of a mortgage.
Page 72 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
AMO Updates 2019 Federal Budget Update
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
Disaster Management • Investment of $15.1 million over five years to improve emergency management and $9.28 million per year going forward. • $260 million over two years to support provincial and territorial disaster relief and recovery through the Disaster Financial Assistance Arrangements Program. Cyber-Security • Provide $80 million over four years, beginning in 2020-21, to support three or more Canadian cyber-security networks across Canada that are affiliated with post-secondary institutions. Harm Reduction and Treatment • $30.5 million over 5 years and $1 million in ongoing funding to support efforts to expand access to a safe supply of prescription opioids along with improved training for police and community workers.
Page 73 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
AMO Updates 2019 Federal Budget Update Carbon Pricing • Proceeds from the federal carbon pollution pricing system will be allocated to various proposed energy initiatives. • For Ontario, where there is no current carbon pricing system in place, the Government will return all direct proceeds from the fuel charge in the jurisdiction of origin, with the bulk of direct proceeds going to residents. Canadian Drug Agency • To help make prescription drugs more affordable for more Canadians, the Government is proposing to work with provinces, territories and stakeholders to create the Canadian Drug Agency that would: Assess the effectiveness of new prescription drugs. Negotiate drug prices on behalf of Canada’s drug plans. Recommend which drugs represent the best value -for-money for Canadians and, in cooperation with provinces, territories, and other partners, identify which drugs could form the basis of a future national formulary.
•
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
This is part of a wider goal of the Government to introduce a universal pharmacare program in the future. Talent & Innovation • Invest $35.2 million over the next five years to make the Global Talent Stream a permanent program to allow Canadian businesses access to global talent when Canadian workers are unavailable. • Employers will be referred by Designated Referral Partners, including provincial and municipal governments.
Page 74 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
AMO Updates Provincial Matters • Bill 68 received Royal Assent. Implications for municipalities are largely unchanged from the repealed Bill 175. Municipal highlights include: 1) Community Safety and Well-Being Planning is now mandatory for Councils. AMO is pleased the Bill now compels police services to participate in the development of such plans. 2) The consolidation of OPP detachment boards will be completed through pending regulations. 3) Training for police service boards becomes mandatory. AMO will be monitoring the provincial budget on April 11 for community safety planning and board training support.
Administrative Report, Frontenac County Council, April 17 2019
AGENDA ITEM #a)
The Ministry of the Environment, Conservation & Parks’ discussion paper on Waste & Litter is out for comments. Register for AMO’s webinar to learn about our response.
Page 75 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
AMO Updates Federal Matters The Government of Canada is accepting funding proposals under its Immigration Settlement and Resettlement Assistance Programs. Successful applicants can receive funding for up to 5 years. Deadline: April 12th, 2019.
AGENDA ITEM #a)
Administrative Report, Frontenac County Council, April 17 2019
Page 76 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
AMCTO Policy Updates Ontario Budget to be Released on April 11: Finance Minister Fedeli announced that the Ontario budget will be released on Thursday, April 11
•
2019 OMPF Funding Allocations Announced: The Ministry of Finance issued 2019 allocation notices from the Ontario Municipal Partnership Fund (OMPF ).
•
AMCTO Supports MFOA’s Positions on Development Charges: AMCTO is lending its support to the Municipal Finance Officers’ Association of Ontario’s (MFOA) recommendations to the Ministry of Municipal Affairs and Housing regarding the risk of reduced development charge revenues for local governments.
•
AMCTO Supports AMO’s Position on the Construction Act: AMCTO is lending its support to the Association of Municipalities Ontario (AMO) regarding concerns municipal governments have with the recently amended Construction Act and its inforce date of October 1, 2019.
•
Government Launches Local Consultations on Regional Governance Review: The Ministry of Municipal Affairs and Housing announced that it is launching online consultations for residents, businesses, and stakeholders in the 82 upper -and-lowertier municipalities included in the regional governance review.
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
•
Page 77 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative
AMCTO Policy Updates Ontario to Invest in Small and Rural Municipalities : Minister of Municipal Affairs and Housing Clark announced a one-time investment of $200 million to 405 small and rural municipalities across Ontario to improve local service delivery and efficiency.
•
Investing in Canada Infrastructure Program Now Accepting Applications: The Ontario Government opened its online portal for applications for the Rural and Northern stream of the Investing in Canada Infrastructure Program .
•
Second Stream of the Investing in Canada Infrastructure Program Announced: The Ministry of Infrastructure announced that the second stream of Public Transit under the Investing in Canada Infrastructure Program will be open to “make public transit infrastructure better, safer, and more accessible.”
•
Ontario Private Cannabis Retail Store Openings Delayed: The Ontario Government confirmed that the province’s process to set up private cannabis retail stores is taking longer than predicated.
•
Kingston Declares Climate Emergency: Kingston is the first municipality in Ontario to unanimously pass a motion declaring a climate emergency within its city limits .
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
•
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AMCTO Bills and Lawmaking Bills passed • Bill 68, Comprehensive Ontario Police Services Act, 2019, which sets out the ways in which municipalities may provide policing and the rules that apply to police service boards.
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
Government Bills debated • Bill 66, Restoring Ontario’s Competitiveness Act, 2019, which amends a number of other Acts. Chief among them for AMCTO members is the amendments to the Labour Relations Act, 1995, which deems municipalities to be non-construction employers. (Status: Third Reading Debate)
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AMCTO Bills and Lawmaking Private Member ’s Bills debated •
Bill 75, 9-1-1 Everywhere in Ontario Act, 2019 , which would require that the infrastructure for 9-1-1 calls be in place in all municipalities in Ontario. (Status: First Reading Carried )
•
Bill 78, Supporting Ontario’s Community, Rural and Agricultural Newspapers Act, 2019, which would allow that notices to be published in a community newspaper can be published at regular intervals of a month or less, rather than published at regular intervals of a week or less, as is currently the case. (Status: Ordered referred to the Standing Committee on March 28, 2019).
•
Bill 80, Archives and Recordkeeping Amendment Act, 2019, which would make it an offence to deprive a public body of the custody, control or use of or access to any public record of archival value. (Status: First Reading Carried)
•
Bill 86, Respecting Property Taxpayers Act, 2019, which would increase the number of taxpayer representatives MPAC’s board from 4 to 7 and increase the total number of members of the board from 13 to 16. (Status: First Reading Carried)
•
Bill 88, Planning Amendment Act, 2019, which affects the ways in which individuals and other entities may deal with planning permissions. (Status: First Reading Carried)
AGENDA ITEM #a)
Administrative Report, Frontenac County Council, April 17, 2019
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AMO Updates - LAS The Ministry of Energy is hosting two webinars for BPS Energy Reporting under O.Reg. 507/18. Annual Reporting webinars will be held on March 27, April 10 & 24, May 8 & 22 and June 5. CDM Plan Update webinars will be held on March 20, April 3 & 17 and May 1. All webinars run from 12 pm - 1 pm EST. Weather has a significant effect on natural gas prices. Check out the LAS Blog to see how this winter affected prices, and how LAS Natural Gas Procurement works to provide stability to municipal governments. SaveONenergy may be changing, but our programs are not. LAS is here to help you with the IESO’s Retrofit and Training & Support incentives for our Facility Lighting, Street Lighting, and Energy Training programs. Contact us to get started.
The Federal Carbon Tax takes effect April 1. How will this affect your municipality? Click here to watch the recorded webinar that was hosted by LAS and program partner Edison Energy, or read the blog.
AGENDA ITEM #a)
Administrative Report, Frontenac County Council, April 17, 2019
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Butterfly Release - June 1 This spring, Fairmount Home will host its annual Butterfly Release in support of our Palliative Care Program. This year’s release will take place on Saturday June 1 st and will include music, activities for children, refreshments and a short ceremony with a performance by the Elginburg District Public School Choir. This is truly a special afternoon at Fairmount as participants have the unique opportunity to release a live butterfly right from the palm of their hands! Butterflies are $25 each and can be purchased online at the following link: https://www.eventbrite.ca/e/fairmount-home-butterfly-releasetickets-56941247805?aff=ebdssbdestsearch
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
You can also pay by cash or cheque at the Fairmount reception desk. Thank you for supporting this cause that is so dear to us at Fairmount!
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Planning Highlights
Planning Update 12 applications anticipated to be before CoA in May
4
3
Joint Zoning Bylaw reports to Council in April.
3
2
2
1
1
0
0
North Frontenac
0
Central Frontenac
Committee of Adjustment
Frontenac Islands
Township Council
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
0
- Awarded Population Projections Study to Watson and Associates – work to commence in May
- 20 active CoA files across County
- Community Planner attended MVC and RVCA Watershed Planning Day
- Teeny Tiny Summit – April 4th in Calabogie
- Marysville Secondary Plan RFP before FI Council in May
- Director part of the AMO Task Force for CAs
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Communications Update Highlights • Two joint announcements with City of Kingston reach 3,281 of our followers • March 20 Warden’s Recap watched 445 times to date
Website traffic February • www.frontenaccounty.ca • www.infrontenac.ca • www.frontenacmaps.ca
18,943 page views Average time on page 1:41 4,659 page views Average time on page 1:44 5,528 page views Average time on page 2:29
Social media audience March 31 County Facebook County Twitter County Instagram FPS Twitter Fairmount Home Facebook Howe Island Ferry Twitter
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
Increase since Feb 28
3,376 2,311 650 4,204 486 872 +11,899 194 followers
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Frontenac Paramedics Eric Lepp and Jordan Gall meet Queen’s student Ben Minor whose life they saved
AGENDA ITEM #a)
Administrative Report, Frontenac County Council, April 17, 2019
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Green Shirt Day to announce a partnership with Trillium Gift of Life Network, April 5, 2019 April is BeADonor Month in Ontario, a month devoted to raising awareness about the importance of organ and tissue donation. www.BeADonor.ca
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
For more information: https://www.frontenaccounty.ca/Modules/News/index.aspx?newsId=a330f25e1750-4976-ba26-288caf37ceea
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Coworking Takeover Challenge May 6 – 10, 2019 The challenge seeks to make our communities “FreelancerFriendly” by creating opportunities for local businesses to offer up work space for freelancers to rent and use, or to develop services targeted at supporting existing freelancers. In addition to encouraging businesses to provide space, coffee and wifi, the County will work to encourage freelancers emerge from their homes, or home communities to work in these spaces. There will be community meetings, social media campaigns and an event or two throughout the process.
More information at www.coworkinfrontenac.com and www.ruralonpurpose.com
AGENDA ITEM #a)
The County has partnered with Vandeross Business Strategies and Skills Training to support the implementation of this initiative.
Page 87 of 294 Officer, will provide Council wi… Mr. Kelly Pender , Chief Administrative https://youtu.be/n1x6hDlnKzw
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
Experience Life in Frontenac Video
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Joint Council Meeting April 17, 2019
5:00 p.m. Auditorium
Topics: The Future of Waste Management in Frontenac County – Cambium Environmental and Public Works Managers
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
Regional Roads – A Comparative Analysis – Frontenac CAOs, Treasurers and Public Works Managers
Recruitment Update
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Staff Updates
AGENDA ITEM #a)
Administrative Report, Frontenac County Council, April 17, 2019
AGENDA ITEM #a)
Report 2019-038 Council Recommend Report To:
Warden and Council Members of the County of Frontenac
From:
Kelly Pender, Chief Administrative Officer
Prepared by:
Paul J. Charbonneau, Chief Paramedic/Director, Emergency & Transportation Services
Date of meeting:
April 17, 2019
Re:
Emergency and Transportation Services – Requests for Donation of Surplus Ambulances to Local Agencies and NonGovernment Organizations (NGOs);
Recommendation That the Council of the County of Frontenac receive the Emergency and Transportation Services – Requests for Donation of Surplus Ambulances to Local Agencies and NonGovernment Organizations (NGOs); And Further That the Council of the County of Frontenac direct staff to include a step in the disposal procedure for the donation of a surplus ambulance, once a Council term, to local social/community agencies or any Non-Government Organizations (NGOs). Background In recent years, the County of Frontenac has received requests regarding the donation of an ambulance to a Non-Government Organization (NGO). In the past, the County has donated a surplus ambulance to an NGO only once. At its meeting on November 19, 2008, County Council received a report regarding an ambulance donation request through the Canadian Cuban Friendship Association, Kingston Branch: Motion #319-08
Moved by: Deputy Warden Gutowski Seconded by: Councillor Maguire
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AGENDA ITEM #a)
Resolved That the Council of the County of Frontenac accept the Emergency and Transportation Services – Ambulance Donation through the Canadian Cuban Friendship Association, Kingston Branch report for information; And Further That Council authorize the donation of an ambulance to the Canadian Cuban Friendship Association, Kingston Branch in 2009. Carried The current administrative procedure for the disposal of surplus ambulances and County vehicles requires the following steps to be followed:
- The details of the surplus vehicles are transmitted to the CAOs of the four member townships and the City of Kingston for a competitive bid process; If no bid is received from our municipal partners, the details of the surplus vehicles are advertised by public tender Comment The current procedure reflects the position expressed by Councils in the past. Realizing the residual value of the ambulance vehicles and using it to offset the cost of new vehicles have been worked into our replacement schedules. If this were to change, annual contributions made by council would have to be increased to ensure replacement costs of ambulances do not create significant impacts on annual levies. Furthermore, donating surplus emergency vehicles, including ambulances, for social contribution programs by Ontario municipalities have been ongoing for years. Others consider these requests or opportunities both as a regular occurrence and in ad-hoc situations such as disaster relief, most recently to Haiti. The costs of these donations are absorbed by the contributing municipalities. One way to look at the social needs of agencies would be to provide local social/community agencies with a priority status at step 2 of our procedure. Other NGOs could also be included at this stage and given a priority status subordinate to local agencies. This option would always ensure our local needs are considered first and eliminates the situations where a private interest purchases County vehicles and then resells them to our local agencies at a profit. It also ensures other NGOs have an opportunity to bid with some preferential status. Should Council wish to direct staff in this way, staff would further consider it to be prudent to establish a minimum bid for NGOs and if it were not met, the sale would proceed to a full public tender. This option would both ensure a minimum yield for the vehicles and satisfy a community need either locally or farther afield. It must be noted that it would not necessarily ensure the highest return. The option suggested above would not negate the opportunity for Council to waive the normal administrative procedure to acknowledge unusual situations, extraordinary circumstances, or unique requests will always exist. Recommend Report to Council Emergency and Transportation Services – Requests for Donation of Surplus Ambulances to Local Agencies and NonGovernment Organizations (NGOs) April 17, 2019 Page 2 of 3
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AGENDA ITEM #a)
Sustainability Implications Good governance requires a high level of stewardship of County assets. There is also a need to ensure the supports provided by our social and community agencies can meet the needs of the people of Frontenac. The four pillars – social, cultural, economic and environmental – need to be in balance to achieve a sustainable community. Financial Implications Each year the County of Frontenac, Land Ambulance budget includes an amount under revenue for the trade-in or sale value of surplus ambulances. Our historical data indicates that the trade-in or sale value of a surplus ambulance has been between $7,000 and $10,000. This revenue may not be maximized if local social/community agencies were given a preferential purchase status within a minimum bid environment. However, it would be difficult to estimate what the actual loss of potential revenue might be. Organizations, Departments and Individuals Consulted and/or Affected Susan Brant, Director of Corporate Services/Treasurer
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AGENDA ITEM #b)
Report 2019-041 Recommend Report To:
Warden and Council Members of the County of Frontenac
From:
Kelly J. Pender, Chief Administrative Officer
Prepared by:
Susan Brant, Director of Corporate Services/Treasurer
Date of meeting:
April 17, 2019
Re:
Corporate Services – 2019 User Fees and Charges By-law
Recommendation: Resolved That County Council receive the Corporate Services – 2019 User Fees and Charges for Services By-law report; And Further That Council pass a by-law later in the meeting to Impose User Fees and Charges for Services and rescind By-law 2013-0010 being a By-law to Impose User Fees and Charges for Services. Background Subsections 391 (1) and (3) of the Municipal Act, 2001 S.O. 2001, c. 25, as amended authorize a municipality to impose fees or charges including costs incurred by the municipality related to administration, enforcement and the establishment, acquisition and replacement of capital assets. Subsection 394 (1) outlines restrictions on the imposition of user fees or charges.
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Comment The County currently imposes fees in five main areas: Administration:
Fees are charged for photocopying, faxing, document research and provision of GIS documents. No change is proposed to the current fees; however fees charged with respect to requests made under the Municipal Freedom of Information and Protection of Privacy Act are found in Ontario Regulation 460/823 and are identified as a separate fee. (Schedule A) The County will also require a Facility fee for use of the Bud Clayton Memorial Room, the Frontenac Room and the Kingston Frontenac Rotary Auditorium (Schedule B)
Land Use Planning: During the approval of the User Fee by-law in January of 2018, staff were directed to bring forward a report in February outlining planning fees charged by comparator municipalities. Updated Planning fees were added to the User Fee By-law in February 2018 based on recommendations by staff in Report 2018-023. The report also identified that a comprehensive review of land use planning fees (including review of comparator municipalities) should be completed every two years to ensure that the fee meets only the anticipated costs of processing the application and that the County remains competitive with neighbouring municipalities. Planning fees are scheduled to undergo a review process in 2020 with no fee changes being recommended for 2019. Land Use Policy:
At the September 17, 2014 Council Meeting, Council adopted a County Land Use Policy in response to citizen land use requests on County owned property. Fees for certain types of land use were added to the Fees and Fares by-law noted below as Schedule F. These fees are for the application and inspection process which is based upon 4 to 8 hours for pre and post inspection and administration by County staff. These types of land use agreements are required to be registered with the Land Registry Office which is done by the County solicitor, with the cost being borne by the requester.
Fairmount Home:
Charges are applied for catering activities. The County also provides telephone, satellite television service and Wi-Fi to the residents of Fairmount Home. (Schedule D)
Frontenac Paramedic Services are requested occasionally to provide services at community events. The rate for cost recovery on these services has been reviewed and changes are recommended to Schedule E as outlined in Appendix A based on changes in wage rates and the increased cost of vehicles and equipment. Frontenac-Howe Islander Ferry: The rates are set annually prior to year-end for the next calendar year by separate County By-law (2018 rates are set in Bylaw No. 2017-0037) and are not included in this report. Recommend Report -Corporate Services – 2019 User Fees and Charges for Services By-law April 17, 2019
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AGENDA ITEM #b)
Sustainability Implications Governance – Financial planning must be linked to the goals of the County’s Directions for Our Future, and must also be utilized to appropriately allocate resources in line with Council’s strategic priorities. Financial Implications The user fees and charges for services rates have been reflected in the 2019 Budget to the extent these could be estimated. All fees, other than for exempt services, are subject to the applicable taxes. Organizations, Departments and Individuals Consulted and/or Affected Paul Charbonneau, Director of Emergency and Transportation Services Lisa Hirvi, Administrator of Fairmount Home Joe Gallivan, Director of Planning and Economic Development David Millard, Manager of Information Services
Recommend Report -Corporate Services – 2019 User Fees and Charges for Services By-law April 17, 2019
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AGENDA ITEM #b)
Schedule A Fees for Services for County Administration and Geographic Information System (GIS) Mapping Administration Photocopying (per copy)
$0.25
Faxing (per page)
$1.00
Archival Material Search – Hourly Rate
$35.00
Document Searches (pursuant to MFIPPA)1 per hour
$30.00
Geographic Information System (GIS) And Map-Related Products Digital True Colour Ortho-Photography for 2008 and 2014 (1km x 1km tiles - MrSID, JPEG2000, GeoTIFF); $50.00 per tile Printed Map Products County of Frontenac Street Atlas (printed and bound)
$50.00 per copy
Individual Township Street Atlas (printed and bound)
$15.00 per copy
Small Basic Map (8½” x 11”; no customization) Black and white
$6.00
Colour
$8.00
Medium Basic Map (11” x 17”; no customization) Black and white
$10.00
Colour
$12.00
Large Basic Map (no customization, exceeds 11” x 17” and up to 42” wide; requires the use of large scale GIS plotter) $30.00 Custom Map Products Hourly Rate (includes mapping/ analysis/ consultation; does not include printed final product or shipping charges; minimum fee of 1 hour $50.00 Note:
These fees are not applicable to services provided to the Townships within the County of Frontenac. 1 – Municipal Freedom of Information and Protection of Privacy Act
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Schedule B Fees for Facility Rentals
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AGENDA ITEM #b)
Notes: After hour charges are applicable outside of normal County hours of operation (8:30 am to 4:00 pm, Monday to Friday) The Bud Clayton Memorial Frontenac Room Kingston Frontenac Rotary Room Auditorium County Use (includes member Townships) • No Charge Including Fairmount (Must have staff sponsor or • No Charge • No Charge Home sponsored residents/family assigned designate who will be events present for the meeting and will be responsible for clean-up/close down procedures) • 50% Deposit Required (Non • 50% Deposit Required (Non • 50% Deposit Required (Non Refundable if cancelled Refundable if cancelled Refundable if cancelled within 48 County Affiliate or Not For within 48 hours) within 48 hours) hours) Profit • $30/half day (4 hours) • $60/half day (4 hours) • $120/half day (4 hours) (Must have affiliate/association sponsor who will be present for • $50/day (8 hours) • $100/day (8 hours) • $200/day (8 hours) the meeting and will be • After hours charge ($40/hr.) • After hours charge ($40/hr.) • After hours charge ($40/hr.) responsible for clean-up/close • Stand-by Tech Support • Stand-by Tech Support • Stand-by Tech Support charge is down procedures) charge is ($40/hr.) charge is ($40/hr.) ($40/hr.) • Damage Deposit ($250) • Damage Deposit ($250) • Damage Deposit ($250) • 50% Deposit Required (Non • 50% Deposit Required (Non • 50% Deposit Required (Non Refundable if cancelled Refundable if cancelled Refundable if cancelled within 48 within 48 hours) within 48 hours) hours) • Proof of insurance required • Proof of insurance required • Proof of insurance required • $45/half day (4 hours) • $$90/half day (4 hours) • $150/half day (4 hours) For Profit Company • $75/day (8 hours) • $150/day (8 hours) • $250/day (8 hours) • After hours charge ($40/hr) • After hours charge ($40/hr) • After hours charge ($40/hr) • Stand-by Tech Support • Stand-by Tech Support • Stand-by Tech Support charge is charge is ($40/hr.) charge is ($40/hr) ($40/hr) • Damage Deposit ($250) • Damage Deposit ($250) • Damage Deposit ($250) Multiple day rates may be discounted up to 30% depending upon availability and set up/break down requirements. No onsite catering is available. A list of recommended local caterers is available upon request. No charge to the City of Kingston for the Kingston Frontenac Rotary Auditorium.
AGENDA ITEM #b)
Schedule C Tariff of Fees for Land Use Planning
- Subdivisions/Condominiums Initial Application Fee For any proposed plan of subdivision submitted to the County of Frontenac for approval: Up to 20 developable lots/blocks/units
$3,000
21 to 50 developable lots/blocks/units
$4,500
More than 50 developable lots/blocks/units
$6,000
Refund Sixty per cent (60%) of the Initial Application Fee shall be returned if an application is rejected by the County of Frontenac as being deemed incomplete or is withdrawn prior to circulation Major Plan Revision (re-circulation) Minor Revision
$1,250 $500
For minor revisions to the draft plan and/or draft conditions, which do not require major re-circulation Draft Approval Extension For each one (1) year extension of draft approval beyond the usual three (3) years draft approval Final Plans for Registration
$500 $600
Condominiums Exemption Application Fee
$1,000
For any plan of condominium submitted to the County of Frontenac for exemption under Section 50 of The Condominium Act, R.S.O. 1990, C26, as amended.
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- Part Lot Control Final Approval
$300
Payable prior to the by-law being given final approval by the Council of the County of Frontenac. Official Plan Amendment County Official Plan Amendment
$1,000
County or Local Official Plan Amendment Initiated by Municipality
No fee
- Other Charges The applicant shall provide the County of Frontenac, upon request, a deposit against which the County may, from time to time, charge any professional fees and expenses incurred related to peer review. If such fees and expenses exceed the deposit, the Applicant shall pay the difference upon being billed by the County with interest at a rate of 1.25% per month on accounts overdue more than thirty (30) days. Municipal Planning Services Fees Preparation of all planning reports prepared on behalf of South Frontenac township* Director of Planning and Economic Development
$87.00/hour
Manager of Planning
$69.00/hour
Community Planner
$50.00/hour
*Fee for South Frontenac as they are not included in the Shared Services agreement
Recommend Report -Corporate Services – 2019 User Fees and Charges for Services By-law April 17, 2019
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AGENDA ITEM #b)
Schedule D Fees for Services for Fairmount Home 4. Other Charges Satellite Television for Residents Telephone for Residents
$5.00/month $7.00/month plus long distance charges
WiFi for Residents
$12.00/month $5.00 one-time set up fee
External Catering See attached External Catering Form
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AGENDA ITEM #b)
Recommend Report -Corporate Services – 2019 User Fees and Charges for Services By-law April 17, 2019
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AGENDA ITEM #b)
Schedule E Fees for Services for Frontenac Paramedic Services Special Events Attendance of one (1) Ambulance and Paramedic crew at Special Events Basic Charge: 4 hours coverage minimum charge
$800.00
Additional Charges: For each hour or portion thereof
$200.00
The deposit amount is due prior to the event and any adjustment/refund will be resolved after the special event. Retrieving an Ambulance Call Report Per report
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$35.00
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AGENDA ITEM #b)
Schedule F Fees for Citizen Land Use on County Owned Property Certificate of Permission Application and Inspection Fee……………………………………………………………………………. $250* (Based upon 4 to 8 hours for pre and post inspection and administration) License of Occupation Application and Inspection Fee……………………………………………………………………………. $250* for the duration of the agreement………………………………………………………………….+ $100/year (Based upon 4 to 8 hours for pre and post inspection and administration) Encroachment Agreement Application Fee …………………………………………………………………………………………………. $250* (Based upon 4 to 8 hours for pre and post inspection and administration) Right of Way (RoW) Application Fee …………………………………………………………………………………………………. $250* (Based upon 4 to 8 hours for pre and post inspection and administration) Sale Application Fee …………………………………………………………………………………………………. $250* (Based upon 4 to 8 hours for pre and post inspection and administration) All sales in must be in accordance with the County’s Sale of Real Property By-law.
- Plus related disbursements.
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AGENDA ITEM #c)
Report 2019-043 Council Recommend Report To:
Warden and Council Members of the County of Frontenac
From:
Kelly J. Pender, Chief Administrative Officer
Prepared by:
Megan Rueckwald, Manager of Community Planning
Date of meeting:
April 17, 2019
Re:
Amendment Number 6 to the Township of Frontenac Islands Official Plan to amend Section 6.3.3 (“Special Policies NonFarm Residential Severances in the Rural Designation”) to increase the number of severances permitted in the Rural designation from three to four from any lot as it existed on January 1, 1985 on Wolfe Island (all lands excluding Howe Island) – Frontenac Islands Bylaw No. 15-2018
Recommendation Whereas the Council of the County of Frontenac considered all written and oral submissions received on this application, the effect of which helped Council to make an informed decision; Be It Resolved That the Council of the County of Frontenac approve Official Plan Amendment No. 6 to the Township of Frontenac Islands Official Plan to amend Section 6.3.3 (“Special Policies Non-Farm Residential Severances in the Rural Designation”) to increase the number of severances permitted in the Rural designation from three to four from any lot as it existed on January 1, 1985 on Wolfe Island (all lands excluding Howe Island) as contained in By-Law No.15-2018 attached to this report as Appendix A. Background An Official Plan Amendment (OPA) has been initiated by the Township of Frontenac Islands to amend Section 6.3.3 (“Special Policies Non-Farm Residential Severances in the Rural Designation”) to increase the number of severances permitted in the Rural designation from three to four from any lot as it existed on January 1, 1985 on Wolfe Island (all lands excluding Howe Island). Section 6.3.3 of the Township of Frontenac Islands Official Plan (“Special Policies Non-Farm Residential Severances in the Rural Designation”) states that a consent to a land severance may be granted to allow the
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- Planning
AGENDA ITEM #c)
establishment of a new non-farm single dwelling where such lands satisfy the following criteria: • • •
The land is deemed to be poor agricultural land, which is defined as being Class 5 to 7 soils as shown on the Ministry of Agricultural Capability Mapping, and is not suited to an agricultural or agricultural related use; No more than 3 severances shall be granted from any lot as it existed on January 1, 1985; and The effect of such a severance does not interfere with or restrict the viability of adjoining farm activities or other adjacent land uses.
At the April, 2017 Frontenac Islands Council meeting, members of Council expressed concerns with the fact that the current date in the policy was restricting development in the Township; members of the public also voiced concerns over their inability to sever lots for family, requesting an update to the date in the policy. Planning staff undertook a comprehensive review of existing development pressures in the Township and the number and location of severances granted since 1985. A desktop analysis was done to look at the number of vacant lots in the Township (suitable for a single family dwelling) as well as the potential for new lot creation if the date in the plan were to be reset. Public meetings were held on both Howe Island (June 20, 2017 and May 7, 2018) and Wolfe Island (June 22, 2017 and May 8, 2018) where public opinion was heard regarding the number of severances permitted and the date in the Plan. Comments received at the public meetings, and written submissions provided thereafter, indicated support for permitting additional severances on Wolfe Island with caution being raised from residents on Howe Island for allowing more development without review of the larger context development policies, as well as the existing low capacity on the two island ferries. With consideration to the findings of the parcel fabric severance analysis along with the number of consent applications approved by the Township since 1985, planning staff recommend to Township Council that the date in the Section 6.3.3 of the Official Plan remain as is but that the number of severances permitted increase from three to four from any lot as it existed on January 1, 1985 for Wolfe Island. On July 9, 2018, By-Law No. 15-2019 was passed by Township Council adopting the official plan amendment. The County of Frontenac has designated authority under the Planning Act as the approval authority for lower-tier official plans in Frontenac County. As such, Frontenac Islands has forwarded the official plan amendment to County Council for approval. Planning Analysis and Policy Review Provincial Policy Statement, 2014 The Provincial Policy Statement (PPS) provides direction on matters of provincial interest related to land use planning and development. Section 3 of the Planning Act requires that decisions affecting planning matters “shall be consistent with” policy statements issued under the Act; this includes the PPS. When directing development on rural lands, a planning authority shall apply relevant policies of Section 1: Building Council Recommend Report Amendment Number 6 to the Township of Frontenac Islands Official Plan – Section 6.3.3 Non-Farm Residential Severances April 17, 2019 Page 2 of 5
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Strong and Healthy Communities, as well as the policies of Section 2: Wise Use and Management of Resources and Section 3: Protecting Public Health and Safety. Section 1.1.5.2 states that on rural lands located in municipalities, permitted uses are: a) The management or use of resources; b) Resource-based recreational uses (including recreational dwellings); c) Limited residential development; d) Cemeteries; and e) Other rural land uses. Section 1.1.5 Rural Lands in Municipalities further states that development that is compatible with the rural landscape and can be sustained by rural service levels should be promoted. Agricultural uses, agriculture-related uses, on-farm diversified uses and normal farm practices should be promoted and protected in accordance with provincial standards. New land uses, including the creation of lots, and new or expanding livestock facilities, shall comply with the minimum distance separation formulae. The adopted amendment to increase the number of permitted severances from three to four from any lot as it existed on January 1, 1985, on Wolfe Island will permit limited new residential development in the Rural designation. Some of this development within the Rural designation will be located on waterfront property; this is permitted as resource-based recreational uses (including recreational dwellings) and consistent with the PPS. Section 1.1.3 Settlement Areas of the PPS recognizes the vitality of settlement areas as critical to the long-term economic prosperity of communities. Section 1.1.3.1 states that settlement areas shall be the focus of growth and development, and their vitality and regeneration shall be promoted. Marysville is the only settlement area in the Township. Direction and support were provided from Council to undergo a secondary plan for Marysville commencing in summer 2019. From this secondary plan will come policy recommendations for the future growth and efficient development patterns of Marysville. This study will consider additional development pressure resulting from increased ferry capacity and service of a second ferry which is planned to be in service by December 2020. Increasing the number of permitted severances beyond the recommended Official Plan Amendment, prior to the completion of the secondary plan, would not be consistent with Section 1.1.3 of the PPS. County of Frontenac Official Plan, 2016 The County of Frontenac Official Plan is a framework for guiding development in the County through the management and protection of the natural environment and by providing direction and influence on growth patterns. It is focused on the six themes of economic sustainability, growth management, community building, housing and social services, heritage and culture, and environmental sustainability. Official plans for uppertier municipalities deal with broad planning issues that affect more than one municipality. All lower-tier official plans and zoning by-laws must conform to the upper-tier plan; as such the proposed amendment must conform to the County of Frontenac Official Plan.
Council Recommend Report Amendment Number 6 to the Township of Frontenac Islands Official Plan – Section 6.3.3 Non-Farm Residential Severances April 17, 2019 Page 3 of 5
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Section 3: Growth Management of the County’s Official Plan sets out policies intended to help guide new development across Frontenac County. These policies are intended to manage change from a regional level. Section 3.2.2 Settlement Area Policies identify the historic settlement patterns in the County and efficient development patterns. With regards to rural development, the Plan states that rural residential development will continue to be an important component of household growth in the County, given that overall residential development is projected to be limited. Demonstration of limited rural residential development in Township Official plans may include such measures as limits to the number of lots granted through consents. Section 3.3 Rural Lands provide objectives and policies for lands outside of settlement areas. Objectives include preserving open space, promoting rural living in a manner sensitive to the ecological balance, maintaining economic stability, and preserving the farming community. Increasing the number of severances permitted on a lot as it existed on January 1, 1985, from three to four will provide for limited residential development on Wolfe Island. The proposed amendment conforms to the policies in the County of Frontenac Official Plan. Township of Frontenac Islands Official Plan, July 2013 Consolidated Version The Township of Frontenac Islands Official Plan is a guiding policy document for sustainable growth in the Township. It is a policy of the Plan to maintain a permanent and viable agricultural industry throughout the Township. It is the intent of the Plan to protect land suitable for agricultural production from scattered development and land uses which are unrelated to agriculture. The Township will direct limited non-farm growth to the Rural areas provided it will not interfere with or limit existing farm activity in the Rural designation. The development of land in the Rural areas will be primarily by consent to a land severance. As such, the Township Official Plan supports limited residential development in the Rural designation and recognizes that this will be achieved through consent applications. Any new development (including creation of new lots), must comply with the minimum distance separation (MDS) formulae. This will ensure that new lots do not limit existing farm activity and minimize odour conflicts between livestock facilities and development. Section 5.2.3.8 of the Township Official Plan states that the establishment of new nonfarm related development will generally be discouraged throughout the Rural designation. Limited non-farm development, however, will be permitted on lots created by a consent to a land severance by the Approval Authority in accordance with the policies contained in Section 6.3.3 Special Policies Non-Farm Residential Severances in the Rural Designation. Further, existing non-farm residential development may be appropriately zoned in the implementing Zoning By-law where a node or cluster of such uses exists. Where such development has been zoned, infilling of residential uses may be permitted in accordance with the policies of Section 6.3 hereof. The expansion of the nodes or clusters of non-farm residential development shall generally be discouraged. Section 5.2.4 Shoreland Areas of the Official Plan speaks to the protection of the lands along waterbodies in the Township from development that would compromise its environmental and ecological integrity. Where shoreland area has been developed in a linear fashion, the land on the other side of this linear row of development may be Council Recommend Report Amendment Number 6 to the Township of Frontenac Islands Official Plan – Section 6.3.3 Non-Farm Residential Severances April 17, 2019 Page 4 of 5
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developed with limited residential uses, in keeping with the consent policies in the Rural designation. The adopted amendment will increase the number of severances permitted from three to four for any lot as it existed on January 1, 1985 and will result in additional development within the Rural Area and Shoreland Area of the Township. The Township policies support limited residential development with regard to the viability of agriculture in the Township. Increasing the number of permitted severances will result in the potential for additional growth in the Rural areas, but keeping within the framework of the Official Plan policies. Comment Section 6.3.3 of the Township of Frontenac Islands Official Plan restricts the number of severances permitted in the Rural designation to three severances from the existing lot of record dating back to January 1, 1985. The proposed amendment will increase the number of permitted severances from three to four dating back to January 1, 1985 on Wolfe Island (all lands excluding Howe Island). In the report titled Non-Farm Residential Severances in the Rural Designation, Section 6.3.3 - Official Plan Amendment on the July 9, 2018 Township Council agenda a detailed planning analysis and methodology was provided for the increase in permitted severances. The analysis including vacant land assessment, evaluation of population projections for the Township, and review of the number of consent applications approved from 1985-2016. The report outlined options for increasing development potential in the Township including resetting the date in Section 6.3.3 or increasing the number of severances. The report can be found here - Township of Frontenac Islands Council Agenda July 9, 2018 Staff recommend that County Council approve Amendment 6 to the Township of Frontenac Islands Official Plan. The adopted amendment is consistent with the Provincial Policy Statement, 2014, and conforms to the County of Frontenac Official Plan, 2016. Sustainability Implications One of the key focus areas of Directions for Our Future, the County’s Sustainability Plan, is Land Use Planning and Management. From a sustainability perspective, this involves an approach that ensures a clean and healthy environment, a strong economy, and long term viability. Approval of this amendment will permit sustainable and environmentally conscious development within the Rural designation on Wolfe Island (all lands in the Township excluding Howe Island). Financial Implications There are no direct financial implications to the County of Frontenac for this approval. Organizations, Departments and Individuals Consulted and/or Affected Township of Frontenac Islands Attachments: Official Plan Amendment Submission from Frontenac Islands for OPA No. 6 Council Recommend Report Amendment Number 6 to the Township of Frontenac Islands Official Plan – Section 6.3.3 Non-Farm Residential Severances April 17, 2019 Page 5 of 5
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Decision With respect to an Official Plan Amendment Subsection 17(34) of the Planning Act
Amendment No. 6 to the Official Plan for the Township of Frontenac Islands, as adopted by Township of Frontenac Islands By-Law No. 15-2018 is hereby approved. This approval was authorized by Frontenac County Council on April 17, 2019.
Dated at the County of Frontenac this 17th day of April, 2019.
Ron Higgins, Warden County of Frontenac
Jannette Amini, County Clerk County of Frontenac
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Report 2019-044 Recommend Report to Council To:
Warden and Council of the County of Frontenac
From:
Kelly J. Pender, Chief Administrative Officer
Prepared by:
Susan Brant, Director of Corporate Services/Treasurer
Date of meeting:
April 17, 2019
Re:
Corporate Services – 2018 County of Frontenac Audited Financial Statements
Recommendation Resolved That the Council of the County of Frontenac receive the Corporate Services 2018 Audited Financial Statements report; And Further That the Council of the County of Frontenac approve the 2018 Audited Financial Statements of the Corporation of the County of Frontenac. Background The County is required to prepare financial statements, comprised of a Financial Report and a Financial Information Return, on an annual basis. The financial statements are to be audited. Allan Chartered Accountant Professional Corporation was appointed as the County auditors for 2018. Municipalities are required to present financial statements which comply with the requirements of the Public Sector Accounting Board Standards (PSAB). These standards require a presentation that reflects full accrual accounting. Comment PSAB reporting requires the ongoing valuation of depreciation, an expense which recognizes the use of the County’s long-lived assets throughout the year. Depreciation
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is not an expense that is funded through the tax levy. Municipalities levy reserve allocations to provide for the future costs of asset replacement. Ontario municipal financial statements feature a municipal equity section which includes reserve and reserve fund balances plus the net book value of County assets, less the amount of debt outstanding and any unfunded employee benefit obligation. The following table reports the composition of the 2018 consolidated municipal equity showing it to be representative of a combination of assets offset by the debenture and the unfunded employee obligation. 2018 Consolidated Schedule of Municipal Equity Total reserves and reserve funds
$13,101,891
Surpluses Invested in tangible capital assets
Assets
23,772,063
Debenture
-5,093,068
Net
18,678,995
Unfunded employee benefit obligation Total Municipal Equity
-76,690 $31,704,196
Consolidated Statement of Financial Position: Cash/ Short Term Investments and Long Term Investments: In 2016, Johnson, Johnston and Macrae Investment Management services was hired to assist in the County’s long range investment plans. In 2018, funds were transferred to a high interest saving account with LAS Investment Program in anticipation of a higher return than GICs. Accounts Receivable: There was a substantial decrease in the amounts receivable from the City of Kingston and Ministry of Transportation offset by an increased receivable for the Government of Canada and Township of Frontenac Islands as compared to 2017. Accounts Payable: In 2018, the timing of vendor payments resulted in an increase in the outstanding payables at the end of the year. Deferred Revenue: Deferred revenue includes prepaid ferry passes, Ontario Municipal Commuter Cycling funding, behavioural support funding and other grant funding not utilized in 2018. Tangible Capital assets: The change in the net book value of tangible assets includes the following: Recommend Report Corporate Services – 2018 County of Frontenac Audited Financial Statements April 18, 2018
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• •
•
Land purchase and land improvements related to the K&P Trail At Frontenac Paramedics, equipment purchases included a new shelter tent, chair lifts, defibrillator replacements and computers. At Fairmount, asset purchases included LED lighting and air conditioning, as well as the replacements of a sidewalk, photocopier, and beds. Vehicle replacements include three ambulances and three command vehicles.
Consolidated Statement of Operations Revenue Taxation from other governments (-$48,132): Township year end reconciliations included lower supplementary taxes, payments in lieu and write-offs than budgeted. User Charges (+$123,744): Event revenue, Fairmount Home resident fees, and ferry fees were higher than budgeted. Province of Ontario (+$703,814): Frontenac Paramedic Service received +$158,000 more in operational funding and +$47,000 more in community paramedicine funding than anticipated. Also, flow through funding (+$298,000) for a research project on the Canadian Standard for paramedic ground emergency vehicle response vehicles and equipment. Fairmount Home received +$69,000 more in operational funding. Ferry funding is +$95,000 greater than budgeted as petitioned to MTO in 2018. Additional grants totaling +$36,000 were received in 2018. Federal (-$232,003): Economic development projects to be funded by grant programs were lower than budgeted. Other municipalities (+$280,374): The City’s contribution was -$62,726 lower than budget for Fairmount Home and the contribution was +$305,519 greater for Land Ambulance, due to the higher than budgeted costs. The remaining variance is Land Ambulance cross border revenue, which was not budgeted. Provincial Offences Fines (-$39,227): The net revenue was less than budgeted in 2018 based on the City of Kingston’s reconciliation. Investment Income (+$100,449): Investments have resulted in a greater return than budgeted. Other (-$164,658): Economic developments donation budget was -$297,000 less than budget, planning revenue from shared services was +$45,000 greater than budgeted and Fairmount Home donation revenue exceeded budget by +$30,000. The remaining variance is general recoveries across the organization. Expense General Government (-$5,979) •
Council, warden and committee material and services were -$43,000 less than budget.
Recommend Report Corporate Services – 2018 County of Frontenac Audited Financial Statements April 18, 2018
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•
MPAC fees were -$42,000 less than budgeted.
•
Special projects included +$61,000 for Cambium waste study and EORN contribution of +$40,000, which was not budgeted.
•
Variance also includes office supplies, recruitment expenses, fuel, vehicle, and building maintenance lower than budgeted.
Protection to Persons and Property - Emergency Management (-$2,762): Maintenance contracts and public relations initiatives were less than budgeted in 2018. Transportation Services (+$82,875): Salary costs were higher than anticipated due to long term illnesses. Legal fees were higher than budgeted, but were offset by a decrease in maintenance expenses. Ambulance Services (+$401,530): Sick leave exceeded the budget by +$205,000, overtime exceeded budget by +$130,000, maternity leave benefits exceeded budget by +$48,000, and medical supplies exceed budget by $31,000. Cross border expenses have exceeded budget by +$169,000. While cross border expenses have historically been nominal, far more calls have been attended by neighbouring services in Frontenac Paramedic Services’ catchment area, than calls taken by Frontenac Paramedic Services in neighbouring areas. The budget variance is offset by a -$180,000 gain on the sale of defibrillators and vehicles replaced in 2018. Health Services ($0): This amount is invoiced by the Kingston Frontenac Lennox and Addington Health Unit. Social and Family Services (-$51,382): The social service reconciliation from the City provided a surplus of -$87,670. Fairmount Home is under budget -$31,000 on salaries and benefits, as well as under expenditures in hydro and gas. The budget variance is offset by higher than budgeted legal fees, equipment maintenance, special projects, training, disability management costs and counselling services. Libraries (-$20,800): The under expenditure relates to capital requirements of the library, which were lower than budgeted in 2018. Social Housing (-$57,973): The social housing budget is reconciled by the City and 2018 saw an under expenditure in administrative expenses. Planning and Economic Development (+$33,554): An over budget on seniors housing at +$10,000, communal services at +$26,000 and community improvement projects at +$10,000 was offset by under expenditures on travel expenses. Other (+$78,185): This includes additional Federal Gas Tax of +$38,000 and an OCIF grant of +$50,000 that was transferred to the Townships. The budget variance is offset by a decrease of -$10,000 in funding to Frontenac Transportation Services for a seniors accessible transportation project that was not completed in 2018. Working fund reserve ($1,220,798): Target balance is $1.2 million. Year-end surplus $162,172 Recommend Report Corporate Services – 2018 County of Frontenac Audited Financial Statements April 18, 2018
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Page 4 of 5
AGENDA ITEM #d)
The year-end surplus is 0.37% of the total budget and, in accordance with the County’s budget policy will be transferred to the Stabilization reserve. Sustainability Implications Audited financial reporting confirms for the residents, businesses and visitors of the County that the financial resources are being utilized appropriately. It also offers the necessary transparency and assurances to our community of the high level of stewardship being achieved. Organizations, Departments and Individuals Consulted and/or Affected Senior Leadership Team Allan Chartered Accountant Professional Corporation
Recommend Report Corporate Services – 2018 County of Frontenac Audited Financial Statements April 18, 2018
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Page 5 of 5
AGENDA ITEM #d)
CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2018
CONTENTS Five Year Financial Review ………………………………………………………………………………………………….1 - 2 Management’s Responsibility for the Consolidated Financial Statements …………………………………………3 Independent Auditor’s Report ……………………………………………………………………………………………….4 - 5 Consolidated Statement of Financial Position ………………………………………………………………………………6 Consolidated Statement of Operations ……………………………………………………………………………………….7 Consolidated Statement of Changes in Net Financial Assets ………………………………………………………….8 Consolidated Statement of Cash Flows ………………………………………………………………………………………9 Notes to the Consolidated Financial Statements ………………………………………………………………….. 10 - 22 Schedule 1 ▸ Continuity of Reserves and Reserve Funds …………………………………………………… 23 - 24 Schedule 2 ▸ Tangible Capital Assets ……………………………………………………………………………… 25 - 26 Independent Auditor’s Report ▸ Trust Funds …………………………………………………………………….. 27 - 28 Trust Fund ▸ Statement of Financial Position and Statement of Financial Activities………………………. 29 Trust Fund ▸ Notes to the Financial Statements………………………………………………………………………. 30
County of Frontenac Consolidated Financial Statements December 31, 2018
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AGENDA ITEM #d)
County of Frontenac Five Year Financial Review (not subject to audit) December 31
2018
2017
2016
2015
2014
Population (Statistics Canada)
26,677
26,677
26,677
26,375
26,375
Number of Households (MPAC)
19,588
19,461
19,358
19,296
19,183
Residential Multi-residential Commercial Industrial Farmland
$ 5,351,072 6,006 50,325 16,468 180,121
$ 5,229,875 5,697 49,096 15,368 153,079
$ 5,274,145 5,416 48,787 13,117 130,330
$ 4,994,041 5,093 47,928 12,249 125,041
$ 4,717,670 4,769 47,059 12,137 118,822
Total
5,603,992
5,453,115
5,471,795
5,184,352
4,900,457
0.178446 0.178446 0.178446 0.178446
0.175201 0.175201 0.175201 0.175201
0.166857 0.166857 0.166857 0.166857
0.170059 0.170059 0.170059 0.170059
0.171918 0.171918 0.171918 0.171918
$ 9,823 27,087 5,299 11
$ 9,400 25,304 5,310 444
$ 9,041 24,619 4,948 746
$ 8,745 23,536 4,907 (1,370)
$ 8,356 23,312 5,124 1,996
42,220
40,458
39,354
35,818
38,788
40,597 1,616
38,698 1,576
38,642 1,420
37,147 1,508
36,128 1,417
18.16% 78.02%
15.80% 67.25%
13.00% 55.52%
13.15% 56.10%
9.81% 45.54%
Taxable Assessment (000’s)
Rates of Taxation ▸ ▸ ▸ ▸
residential (municipal) multi-residential (municipal) commercial (municipal) industrial (municipal)
Revenues for County Purposes (000’s) ▸ ▸ ▸ ▸
Taxation Government transfers Other Revenues related to capital assets
Total
Expenditures (000’s) ▸ Operations ▸ Amortization
Net Financial Assets (Net Debt) ▸ % of Operating Revenue (>(20%))** ▸ % of Taxation (>(50%))**
** Represents the Provincial Low Risk Indicator. (Note: All dollar amounts are in thousands of dollars.)
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AGENDA ITEM #d)
County of Frontenac Five Year Financial Review (not subject to audit) December 31
2018
2017
2016
2015
2014
$
$
$
$
$
▸ Net long term debt (000’s)
5,093
6,265
7,368
8,406
9,381
▸ Long term debt charges (000’s)
1,528
1,528
1,528
1,528
1,528
▸ Total annual repayment limit (000’s)
2,236
2,194
2,092
1,959
1,443
▸ Long term debt per household (Frontenac portion)
83
83
83
95
107
▸ Debt charges (000’s) ▸ tax supported ▸ City of Kingston ▸ Government of Ontario
334 711 483
334 711 483
334 711 483
334 711 483
334 711 483
▸ Surplus and Reserves
13,103
12,889
12,770
13,619
13,468
▸ Invested in capital assets
18,679
17,261
15,614
14,048
15,520
▸ Asset consumption ratio
37.27%
36.40%
35.38%
34.81%
30.38%
▸ Reserves as % of operating expenses (>20%)**
32.27%
33.31%
33.05%
36.66%
37.28%
▸ Sustainability ▸ financial assets to liabilities
1.8027
1.6056
1.3997
1.3753
1.2443
▸ financial assets to liabilities excluding long term debt
3.8638
4.0163
3.3864
3.8531
3.1281
▸ long term debt to tangible capital assets
21.42%
26.63%
32.06%
37.44%
37.67%
▸ capital reserves to accumulated amortization
43.03%
47.34%
51.40%
53.71%
53.57%
▸ Flexibility ▸ Debt charges to total operating revenue (<5%)**
3.62%
3.82%
3.96%
4.12%
3.94%
▸ Total operating revenue to taxable assessment
0.75%
0.73%
0.71%
0.72%
0.79%
▸ Working capital to operating expenses (>10%)**
31.42%
32.53%
32.06%
35.83%
36.50%
▸ Vulnerability ▸ Operating government transfers ▸ to operating revenue
64.17%
63.24%
63.77%
63.36%
63.36%
▸ Total government transfers ▸ to total revenues
64.18%
63.64%
64.45%
63.70%
63.92%
Long Term Debt
Municipal Equity (000’s)
Financial Indicators
2
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AGENDA ITEM #d)
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AGENDA ITEM #d)
INDEPENDENT AUDITOR’S REPORT
To the Members of Council, Inhabitants and Ratepayers of the Corporation of the County of Frontenac:
We have audited the accompanying financial statements of the Corporation of the County of Frontenac which comprise the consolidated statement of financial position as at December 31, 2018 and the consolidated statement of operations, changes in net financial assets and cash flows for the year then ended and a summary of significant accounting policies and other explanatory information. Management’s Responsibility for the Consolidated Financial Statements The Corporation of the County of Frontenac’s management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian Public Sector Accounting Standards and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor’s judgment, including assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the entity’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. 4
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AGENDA ITEM #d)
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, these consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Corporation of the County of Frontenac as at December 31, 2018 and its consolidated results of operations, consolidated changes in net financial assets and its consolidated cash flows for the year then ended in accordance with Canadian Public Sector Accounting Standards.
Allan and Partners LLP Chartered Professional Accountants Licensed Public Accountants Perth, Ontario, April 17, 2019.
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AGENDA ITEM #d)
County of Frontenac Consolidated Statement of Financial Position December 31
2018
2017
$
$
6,738,865 8,154,731 2,318,231
9,258,193 4,485,972 3,015,857
17,211,827
16,760,022
3,736,910 324,459 183,357 209,879 5,093,068
3,510,814 311,886 136,768 213,534 6,265,381
9,547,673
10,438,383
7,664,154
6,321,639
23,772,063 215,343 52,636
23,526,802 203,559 29,672
24,040,042
23,760,033
31,704,196
30,081,672
ASSETS Financial Assets Cash Investments Accounts receivable
LIABILITIES Financial Liabilities Accounts payable and accrued liabilities Employee future benefit obligations (note 3) Deferred revenues Deferred revenues ▸ obligatory reserve fund (note 4) Long term liabilities (note 5)
NET FINANCIAL ASSETS NON-FINANCIAL ASSETS Tangible capital assets (note 14) Inventories Prepaid expenses
Commitments (note 11) Contingent Liabilities (note 9)
MUNICIPAL EQUITY (note 6)
The accompanying notes are an integral part of these consolidated financial statements.
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AGENDA ITEM #d)
County of Frontenac Consolidated Statement of Operations (Note 16) Budget
2018
2017
$
$
$
9,870,894 3,388,988 16,296,061 9,741,708 297,500 801,884 127,195 140,000 770,473
9,822,762 3,512,732 16,999,875 10,022,082 65,497 852,018 87,968 240,449 605,815
9,400,270 3,411,593 16,013,414 9,118,317 171,822 842,313 143,503 165,722 747,151
41,434,703
42,209,198
40,014,105
2,866,490 6,900 1,026,067 17,430,980 758,049 14,419,988 852,147 739,154 1,057,144 983,245
2,860,512 4,138 1,108,942 17,832,510 758,049 14,368,606 831,347 681,181 1,090,698 1,061,430
2,769,691 3,239 1,039,255 16,662,373 746,847 13,645,575 821,097 689,128 1,368,747 952,184
TOTAL EXPENDITURES
40,140,164
40,597,413
38,698,136
NET REVENUES FROM OPERATIONS
1,294,539
1,611,785
1,315,969
191,871
10,739
444,359
ANNUAL SURPLUS
1,486,410
1,622,524
1,760,328
MUNICIPAL EQUITY, BEGINNING OF YEAR
30,081,672
30,081,672
28,321,344
MUNICIPAL EQUITY, END OF YEAR
31,568,082
31,704,196
30,081,672
For the year ended December 31
REVENUES Taxation ▸ from other governments User charges Government grants ▸ provincial ▸ other municipalities ▸ Federal Deferred revenues earned (note 4) Provincial offences fines penalties Investment income Other income
TOTAL REVENUES EXPENDITURES General government Protection to persons and property Transportation services Ambulance services Health services Social and family services Libraries Social housing Planning and development Other
OTHER Grants and transfers related to capital Other municipalities
The accompanying notes are an integral part of these consolidated financial statements.
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AGENDA ITEM #d)
County of Frontenac Consolidated Statement of Changes in Net Financial Assets (Note 16) Budget
2018
2017
$
$
$
ANNUAL SURPLUS
1,486,410
1,622,524
1,760,328
Amortization of tangible capital assets Acquisition of tangible capital assets Gain on sale of tangible capital assets Proceeds on sale of tangible capital assets Acquisition of inventories of supplies Acquisition of prepaid expenses Consumption of inventories Use of prepaid expenses
1,452,373 (1,561,346)
1,615,680 (1,888,654) (180,581) 208,295 (215,342) (52,636) 203,559 29,672
1,576,423 (2,161,531) (26,936) 67,072 (203,559) (29,672) 225,140 95,066
(108,973)
(280,007)
(457,997)
INCREASE IN NET FINANCIAL ASSETS
1,377,437
1,342,517
1,302,331
NET FINANCIAL ASSETS, BEGINNING OF YEAR
6,321,639
6,321,639
5,019,308
NET FINANCIAL ASSETS, END OF YEAR
7,699,076
7,664,156
6,321,639
For the year ended December 31
The accompanying notes are an integral part of these consolidated financial statements.
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AGENDA ITEM #d)
County of Frontenac Consolidated Statement of Cash Flows 2018
2017
$
$
1,622,524 1,615,680 (180,581)
1,760,328 1,576,423 (26,936)
3,057,623
3,309,815
697,626 226,096 12,573 46,589 (3,655) (11,783) (22,964)
475,585 (812,417) 11,888 45,197 (262,538) 21,581 65,394
944,480
(455,310)
4,002,104
2,854,505
Net (increase) decrease in short term investments
(3,668,759)
3,691,618
Net (increase) decrease in investments
(3,668,759)
3,691,618
Acquisition of tangible capital assets Proceeds on sale of tangible capital assets
(1,888,654) 208,295
(2,161,531) 67,072
Net investment in tangible capital assets
(1,680,359)
(2,094,459)
Debt principal repayments
(1,172,313)
(1,102,828)
Net decrease in cash from financing activities
(1,172,313)
(1,102,828)
NET (DECREASE) INCREASE IN CASH
(2,519,328)
3,348,836
CASH, BEGINNING OF YEAR
9,258,193
5,909,357
CASH, END OF YEAR
6,738,865
9,258,193
For the year ended December 31
OPERATING ACTIVITIES Annual surplus for the year Amortization Gain on disposal of capital assets
Net Change in Non-Cash Working Capital Balances Accounts receivable Accounts payable and accrued liabilities Employee future benefit obligations Deferred revenues Deferred revenues ▸ obligatory reserve funds Inventories Prepaid expenses
Working Capital from Operations INVESTING ACTIVITIES
CAPITAL ACTIVITIES
FINANCING ACTIVITIES
The accompanying notes are an integral part of these consolidated financial statements.
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018
Status of the County of Frontenac The County of Frontenac (the ‘County’) was incorporated in 1865 and assumed its responsibilities under the authority of the Provincial Secretary. The County operates as an upper tier government in the County of Frontenac, in the Province of Ontario, Canada and provides municipal services such as emergency measures, public health services, ambulance services, social and family assistance, planning and development and other general government operations.
Significant Accounting Policies The consolidated financial statements of the Corporation of the County of Frontenac are the representations of management and have been prepared in all material respects in accordance with Canadian Public Sector Accounting Standards. Significant aspects of the accounting policies adopted by the County are as follows: Basis of Consolidation (i)
The consolidated financial statements reflect financial assets, liabilities, operating revenues and expenditures, reserves, reserve funds and changes in investment in tangible capital assets of the County. The reporting entity is comprised of all organizations, committees and local boards accountable for the administration of their financial affairs and resources to the County and which are owned or controlled by the County. Interdepartmental and inter-organizational transactions and balances between these organizations are eliminated. These consolidated financial statements include: ▸ Fairmount Home for the Aged
(ii)
Non-consolidated entities: Kingston, Frontenac and Lennox and Addington Public Health is not consolidated and only the contributions by the County are reported on the Consolidated Statement of Operations The Kingston-Frontenac Public Library Board is not consolidated and only the contributions by the County are reported on the Consolidated Statement of Operations.
Basis of Accounting (i)
The consolidated financial statements are prepared using the accrual basis of accounting. The accrual basis of accounting records revenue as it is earned and measurable. Expenditures are recognized as they are incurred and measurable based on receipt of goods and services and/or the creation of a legal obligation to pay.
(ii)
Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year, and are not intended for sale in the ordinary course of operations. The change in non-financial assets during the year, together with the excess of revenues over expenses, provides the change in net financial assets for the year.
(iii) Trust funds and their related operations administered by the County are not included in these financial statements but are reported separately on the Trust Funds Statement of Financial Activities and Financial Position.
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018
Significant Accounting Policies / continued Basis of Accounting / continued Tangible Capital Assets Tangible capital assets are recorded at historical cost or where historical cost records were not available, other methods determined to provide a best estimate of historical cost and accumulated amortization of the assets. In certain cases the County used replacement costs and appropriate indices to deflate the replacement cost to an estimated historical cost at the year of acquisition. Costs include all amounts that are directly attributable to acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets are amortized on a straight line basis over their estimated useful lives as follows: Land Land Improvements Buildings Vehicles Machinery and Equipment Bridges Work in Progress
10 - 30 years 10 - 50 years 4.5 - 15 years 3 to 30 years 16 to 50 years
Amortization is charged for the months in use. Assets under construction are not amortized until the asset is available for productive use, at which time they are capitalized. Tangible capital assets received as contributions are recorded at their fair value at the date of receipt, and that fair value is also recorded as revenue. When tangible capital assets are disposed of, either by way of a sale, destruction or loss, or abandonment of the asset, the asset’s net book value, historical cost less accumulated amortization, is written off. Any resulting gain or loss, equal to the proceeds on disposal less the asset’s net book value, is reported on the consolidated statement of operations in the year of disposal. When conditions indicate that a tangible capital asset no longer contributes to the County’s ability to provide services or the value of the future economic benefits associated with the tangible capital asset are less than its net book value, and the decline is expected to be permanent, the cost and accumulated amortization of the asset are reduced to reflect the revised estimate of the value of the asset’s remaining service potential. The resulting net adjustment is reported as an expense on the consolidated statement of operations. Leases Leases are classified as capital or operating leases. Leases which transfer substantially all of the benefits and risks incidental to ownership of property are accounted for as capital leases. All other leases are accounted for as operating leases and the related lease payments are charged to expenses as incurred.
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018
Significant Accounting Policies / continued Inventories and Prepaid Expenses Inventories and prepaid expenses held for consumption are recorded at the lower of cost or replacement cost. Pension and Employee Benefits The County accounts for its participation in the Ontario Municipal Employees Retirement System (‘OMERS’), a multi-employer public sector pension fund, as a defined benefit plan. The OMERS plan specifies the retirement benefits to be received by employees based on length of service and pay rates. Cash and Cash Equivalents The County considers cash and cash equivalents to be highly liquid investments with original maturities of three months or less. Government Transfers Government transfers are recognized in the financial statements as revenues in the period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met, and reasonable estimates of the amounts can be made. Deferred Revenues The County defers recognition of user charges and fees which have been collected but for which the related services have yet to be performed. Government transfers of gas taxes, are reported as deferred revenues in the Consolidated Statement of Financial Position. These amounts will be recognized as revenues in the fiscal year the services are performed. The County receives restricted contributions under the authority of Federal and Provincial legislation and County by-laws. These funds by their nature are restricted in their use and until applied to applicable costs are recorded as deferred revenue. Amounts applied to qualifying expenses are recorded as revenue in the fiscal period they are expended. Deferred revenue represents certain user charges and fees which have been collected but for which the related services have yet to be performed. Deferred revenue also represents contributions that the County has received pursuant to legislation, regulation or agreement that may only be used for certain programs or in the completion of specific work. These amounts are recognized as revenue in the fiscal year the services are performed or related expenses incurred. Investments Short-term and long-term investments are recorded at cost plus accrual interest. If the market value of investments become lower than cost and the decline in value is considered to be other than temporary, the investments are written down to market value. Investment income earned on available current funds and reserve funds (other than obligatory funds) are reported as revenue in the period earned. Investment income earned on obligatory reserve funds is added to the fund balance and forms part of the respective deferred revenue balance.
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018
Significant Accounting Policies / continued Financial Instruments All financial instruments are initially recognized at fair value on the consolidated statement of financial position. The County has classified each financial instrument into one of the following categories: held-for-trading financial assets and liabilities, loans and receivables, held-to-maturity financial assets and other financial liabilities. Subsequent measurement of financial instruments is based on their classification. Held-for-trading financial assets and liabilities are subsequently measured at fair value with changes in those fair values recognized in net revenues. Loans and receivables, held-to-maturity financial assets and other financial liabilities are subsequently measured at amortized cost using the effective interest method. The County classifies cash and cash equivalents as held-for-trading financial assets, accounts receivable as loans and receivables, and accounts payable and accrued liabilities as other financial liabilities. Measurement Uncertainty The preparation of consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenditures during the period. Actual results could differ from these estimates. These estimates are reviewed periodically and as adjustments become necessary, they are recorded in the consolidated financial statements in the period in which they become known.
Employee Future Benefit Obligations Extended health care and dental: The County provides extended health care and dental to employees who meet specific criteria within the Fairmount Home and Paramedic Services. Extended health care and dental benefits continue to be available to early retirees at 100% of their cost up to the age of 60, then between the age of 60 and 65, the retiree will generally be responsible for paying 50% of the benefit premiums. Retirement Benefits An independent actuarial study of the employee non-pension retirement benefits has been undertaken. The most recent valuation of the employee future benefits was completed at December 31, 2017. The accrued benefit obligations relating to employee non-pension retirement benefits has been actuarially determined using the projected benefit method pro-rated on services. At December 31, 2018, based on actuarial update, the accrued benefit obligation was $324,459 (2017 $311,886).
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018
Employee Future Benefit Obligations / continued The significant actuarial assumptions adopted in estimating the County’s accrued benefit obligation are as follows: Discount rate Inflation rate Salary escalation Dental benefits escalation Health benefits escalation
5% per annum 2% per annum 3% per annum 4% per annum 4% per annum
Employee benefit obligations are comprised of: 2018
2017
$
$
Opening balance Expense recognized for the year Interest cost Benefit payments Amortization of actuarial losses
311,886 13,694 12,689 (10,395) (3,415)
299,998 12,817 11,963 (9,476) (3,416)
Accrued benefit obligation, end of year
324,459
311,886
Deferred Revenues A requirement of public sector accounting standards of the Chartered Professional Accountants of Canada is that obligatory reserve funds be reported as deferred revenues. This requirement is in place as Provincial legislation restricts how these funds may be used and under certain circumstances these funds may possibly be refunded. The transactions for the year are summarized as follows: 2018
2017
$
$
Federal Gas Tax ▸ January 1, 2018
213,534
476,072
Federal grant ▸ gasoline tax Investment income Transfer to operating fund Transfer to capital fund
840,069 8,294 (852,018)
816,080 8,831 (842,314) (245,135)
Federal Gas Tax ▸ December 31, 2018
209,879
213,534
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018
Long Term Liabilities (a)
The balance of long term liabilities reported on the “Consolidated Statement of Financial Position” is comprised of the following: 2018
2017
$
$
Debenture issue
5,093,068
6,265,381
Net long term liabilities at the end of the year
5,093,068
6,265,381
A debenture was issued on September 12, 2002 maturing September 12, 2022, to finance a building project at Fairmount Home for the Aged. The debenture has an interest rate of 6.157% with principal repayments commencing on September 12, 2003. Debt repayment costs will be recovered from future revenue. The City of Kingston’s share of the debt repayment was established through a Mediated Settlement dated August 7, 2002 and is based on 50% of the repayments related to the 32 new beds and 74% of the repayments related to the 96 existing beds. (b) Principal payments fall due as follows: General Revenues $ 1,246,176 1,324,693 1,408,157 1,114,042
2019 2020 2021 2022
5,093,068
(c)
Interest expense on long term liabilities in 2018 amounted to $355,045 (2017 $425,201).
(d) These payments are within the annual debt repayment limit prescribed by the Ministry of Municipal Affairs and Housing.
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018
Municipal Equity 2018
2017
$
$
23,772,063 (5,093,068)
23,526,802 (6,265,381)
18,678,995
17,261,421
(76,690)
(69,296)
Reserves (Schedule 1)
11,844,871
11,542,559
Reserve Funds (Schedule 1)
1,257,020
1,346,988
Total Municipal Equity
31,704,196
30,081,672
Investment in tangible capital assets Tangible capital assets Long term liabilities
Unfunded Future Employee Liabilities
Pension Contributions The County makes contributions to the Ontario Municipal Employees Retirement System (“OMERS”), which is a multi-employer plan, on behalf of all permanent members of its staff. The plan is a defined benefit plan which specifies the amount of the retirement benefit to be received by the employees based on the length of service and rates of pay. Employers and employees contribute to the plan. Since any surpluses or deficits are a joint responsibility of all Ontario municipalities and their employees, the County does not recognize any share of the OMERS pension surplus or deficit in these consolidated financial statements. The amount contributed to OMERS was $1,769,193 (2017 $1,577,988) for current services and is included as an expenditure on the Consolidated Statement of Operations classified under the appropriate functional expenditure. Contributions by employees were a similar amount.
Trust Funds Trust funds administered by the County amounting to $10,279 (2017 $8,474) are presented in a separate financial statement of trust fund balances and operations. As such balances are held in trust by the County for the benefit of others, they are not presented as part of the County’s financial position or financial activities.
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018
Contingent Liabilities (a)
The County is contingently liable for its share of any operating deficit of the Kingston-Frontenac Public Library Board, which is approximately 13% of the accumulated balance as at the end of the year for the Board. The County’s share of the accumulated operating surplus (deficit) is $39,266 (2017 $40,306).
(b) The nature of municipal activities is such that there may be litigation pending or in prospect at any time. With respect to claims as at December 31, 2018, management believes that the County has valid defences and appropriate insurance coverages in place. In the event any claims are successful, management believes that such claims are not expected to have a material effect on the County’s financial position.
Contributions to Joint Boards (a)
The assets and liabilities of the Kingston-Frontenac Public Library Board have not been consolidated. The County contributions to the Library Board for 2018 are $831,347 (2017 $821,097) and are reported on the Consolidated Statement of Operations.
(b) The assets and liabilities of the Kingston-Frontenac and Lennox and Addington Health Board have not been consolidated. The County made the following contributions to the Kingston, Frontenac and Lennox and Addington Health Board for 2018 $758,049 (2017 $746,847).
Commitments (a)
The County leases premises under long term operating lease agreements with terms as follows: (i)
$27,500 per annum plus HST to December 31, 2017, adjusted annually for additional rent and realty taxes; adjusted annually for additional rent and realty taxes;
(ii) $28,000 per annum plus HST; (iii) $27,999 per annum in 2018; (iv) $60,903 per annum plus HST to December 31, 2018; (v) $4,000 per annum plus HST first five year term to 2015 and the following 15 years $4,000 plus CPI escalator, plus HST; (b) In 2018, the County pledged $55,061 annually for 10 years to the University Hospitals Kingston Foundation, a joint fund raising appeal undertaken by the Foundation on behalf of local hospitals. The County has provided $55,061 as the first of 10 payments, as of December 31, 2018.
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018 11.
Commitments / continued (c)
In 2012, the Kingston Frontenac Housing Corporation entered into an agreement with the City of Kingston to pay $12,500 per year beginning in 2012 to provide for a new septic system at the social housing site in Verona. Through the cost sharing agreement with the City of Kingston the County of Frontenac is obligated for 100% of the costs of the social housing units in the County, including this annual repayment.
Cost Sharing Allocations The Local Service Realignment sets out formulae under which the costs for Social Services, Child Care, Social Housing, Provincial Offences and Land Ambulance are shared between the County of Frontenac and the City of Kingston. A new cost sharing arrangement was derived for the period of 2004 to 2006 through an arbitrated settlement and continued on a year to year basis. Program costs for Social Services and Child Care are distributed on the basis of caseload and Social Housing costs are allocated by the location of the unit. The administrative costs for these services are allocated on the basis of weighted assessment. The cost of Land Ambulance and the net revenue of Provincial Offences are distributed on the basis of weighted assessment.
Risk Management In the normal course of operations, the County is exposed to a variety of financial risks which are actively managed by the County. The County’s financial instruments consist of cash, investments, accounts receivable and accounts payable and accrued liabilities. The fair values of cash, investments and accounts payable and accrued liabilities approximate their carrying values because of their expected short term maturity and treatment on normal trade terms. The County’s exposure to and management of risk has not changed materially from December 31, 2017. Credit Risk Credit risk arises from the possibility that the entities to which the County provides services to may experience difficulty and be unable to fulfill their obligations. The County is exposed to financial risk that arises from the credit quality of the entities to which it provides services. The County does not have a significant exposure to any individual customer or counter party. As a result, the requirement for credit risk related reserves for accounts receivable is minimal. Interest Rate Risk Interest rate risk arises from the possibility that the value of, or cash flows related to, a financial instrument will fluctuate as a result of changes in market interest rates. The County is exposed to financial risk that arises from the interest rate differentials between the market interest rate and the rates on its cash and cash equivalents. Changes in variable interest rates could cause unanticipated fluctuations in the County’s operating results.
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018
Risk Management / continued Liquidity Risk Liquidity risk is the risk that the County will not be able to meet its obligations as they fall due. The County requires working capital to meet day-to-day operating activities. Management expects that the County’s cash flows from operating activities will be sufficient to meet these requirements.
Tangible Capital Assets
Land Land Improvements Buildings Vehicles Machinery and Equipment Bridges Work in Progress
2018
2017
$
$
996,411 2,275,789 15,369,142 1,345,088 2,990,940 731,810 62,883
959,898 2,275,832 15,839,439 1,207,139 2,444,058 745,129 55,307
23,772,063
23,526,802
For additional information, see Schedule 2 ▸ Tangible Capital Assets.
Segmented Information The County is a diversified municipal government that provides a wide range of services to its citizens. The services are provided by departments and their activities are reported in the consolidated statement of operations. Departments have been separately disclosed in the segmented information, along with the service they provide, as set out in the schedule below. For each reported segment, expenditures represent both amounts that are directly attributable to the segment and amounts that are allocated on a reasonable basis. Therefore, certain allocation methodologies are employed in the preparation of segmented financial information. The accounting policies used in these segments are consistent with those followed in the preparation of the consolidated financial statements as disclosed in note 2.
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018
Segmented Information / continued Salaries, Wages & Employee Benefits
Rents and Debenture Debt Interest
Materials & Services
External Transfers
Amortization
Total
$
$
$
$
$
$
1,220,699
10,127
1,295,772
1,063,059
332,283
3,921,940
Protection to Persons and Property
4,138
4,138
Transportation
998,726
106,154
4,062
1,108,942
Health Services Public Health Services Ambulance
–14,188,562
–218,767
758,049 2,712,045
–713,136
758,049 17,832,510
2018
General Government Administration
Social and Family Assistance General Assistance Assistance to Aged Persons Social Housing
1,128,715
1,128,715
9,865,470
355,045
2,453,179 681,181
566,199
13,239,893 681,181
Recreation and Cultural Services Libraries
831,347
831,347
350,269
740,429
1,090,698
26,623,726
583,939
10,711,009
1,063,059
1,615,680
40,597,413
Planning and Development 2018
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018
Segmented Information / continued Salaries, Wages & Employee Benefits
Rents and Debenture Debt Interest
Materials & Services
External Transfers
Amortization
Total
$
$
$
$
$
$
General Government Administration
1,257,414
1,166,368
952,737
345,356
3,721,875
Protection to Persons and Property
3,239
3,239
Transportation
937,111
98,082
4,062
1,039,255
Health Services Public Health Services Ambulance
–13,363,933
746,847 2,635,463
–662,977
746,847 16,662,373
2017
Social and Family Assistance General Assistance Assistance to Aged Persons Social Housing
1,217,196
1,217,196
9,139,099
425,201
2,300,051 689,128
564,028
12,428,379 689,128
Recreation and Cultural Services Libraries
821,097
821,097
358,097
1,010,650
1,368,747
25,055,654
425,201
10,688,121
952,737
1,576,423
38,698,136
Planning and Development 2017
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AGENDA ITEM #d)
County of Frontenac Notes to the Consolidated Financial Statements December 31, 2018 16.
Budget Figures The 2018 budget amounts that were approved were not prepared on a basis consistent with that used to report actual results (Public Sector Accounting Board Standards). The budget included capital items such as infrastructure replacements and estimated costs for constructed assets, as program expenses, but the actual expenses have been removed in the Consolidated Statement of Operations. The revenues attributable to these items continue to be included in the Consolidated Statement of Operations, resulting in a significant variance. The following analysis is provided to assist readers in their understanding of differences between the approved budget and the audited consolidated financial statements: Budget
Actual
$ 41,434,703 (40,140,164)
$ 42,209,198 (40,597,413)
Net Revenues Amortization
1,294,539 1,452,373
1,611,785 1,615,680
Adjusted Net Revenues
2,746,912
3,227,465
Capital Revenues
191,871
10,739
Funds Available
2,938,783
3,238,204
Capital Expenditures Disposal of Tangible Capital Assets Principal Repayments Unfunded Expense
(1,561,346) –(1,172,313)
(1,888,654) 27,713 (1,172,313) 7,394
205,124
212,344
205,124
212,344
Total Revenues Total Expenditures
Increase in Operating Surplus
Allocated as Follows: Net Transfers from reserves
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AGENDA ITEM #d)
Schedule 1 ▸
County of Frontenac Continuity of Reserves and Reserve Funds (Note 16) Budget
2018
2017
$
$
$
Investment income
72,302
47,376
Total Net Revenues
72,302
47,376
384,411 (179,287)
667,329 (527,287)
152,134 (80,286)
Total Net Transfers
205,124
140,042
71,848
Balances, Change in Year
205,124
212,344
119,224
Balances, Beginning of Year
12,889,547
12,889,547
12,770,323
Reserves and Reserve Fund Balances, End of Year
13,094,671
13,101,891
12,889,547
For the year ended December 31
Revenues
Net Transfers From / (To) Other Funds Transfers from operations Transfers to capital acquisitions
The accompany notes are an integral part of these consolidated financial statements.
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AGENDA ITEM #d)
Schedule 1 ▸
County of Frontenac Composition of Reserves and Reserve Funds 2018
2017
$
$
1,220,798 9,440 226,990 1,031,512 62,854 49,504 218,746 35,000 101,911
1,220,798 32,458 192,957 572,206 45,020 19,141 249,748
2,543,045 100,000 883,988 1,075,617 537,883 997,625
2,141,893 90,000 865,669 1,181,914 621,145 1,472,721
185,590 237,686
206,390 227,686 100,858
1,647,519
1,934,727
1,633,945
1,477,760
57,270 140,837 40,566 63,564
49,204 121,029 44,045 22,178
Total Reserves and Reserve Funds
13,101,890
12,889,547
Reserves
11,844,871
11,542,559
Reserve Funds *
1,257,020
1,346,988
Total Reserves and Reserve Funds
13,101,891
12,889,547
For the year ended December 31
Reserves set aside for specific purposes by Council: Operating County of Frontenac ▸ working fund ▸ operating Frontenac Paramedic Service ▸ Severance ▸ WSIB Fairmount Home ▸ operating ▸ severance Sustainability Community development reserve Economic development grants Asset Replacement Capital replacement Ontarians with Disabilities Fairmont Home ▸capital replacement Fairmount Home ▸ capital reserve fund * Frontenac Paramedic Service ▸ vehicle replacement ▸ equipment replacement External Agency Reserves Library reserve Social housing ▸ Out of Scope Renovates program reserve Strategic Regional Reserves Strategic projects reserve Stabilization Reserves County of Frontenac Legally Restricted Frontenac Howe Islander Ferry Reserve Donations * Pathways * Frontenac Howe Island Ferry WSIB
The accompany notes are an integral part of these consolidated financial statements.
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AGENDA ITEM #d)
Schedule 2 ▸
County of Frontenac 2018 Tangible Capital Assets
Cost 01/01/18
Additions
(Disposals)
Cost 31/12/18
$
$
$
$
959,898
36,513
996,411
Land Improvements
3,014,048
188,574
3,202,622
Buildings
22,120,650
22,120,650
Vehicles
3,098,752
609,657
(442,309)
3,266,100
Machinery & Equipment
6,943,687
1,046,335
(541,520)
7,448,502
797,779
797,779
Asset Class
Land
Bridges Work in Progress
55,307
62,883
(55,307)
62,883
36,990,121
1,943,962
(1,039,136)
37,894,947
Accumulated Amortization 01/01/18
Amortization
(Disposals)
Accumulated Amortization 31/12/18
Net Book Value 31/12/18
$
$
$
$
$
996,411
738,216
188,617
926,833
2,275,789
Buildings
6,281,211
470,297
6,751,508
15,369,142
Vehicles
1,891,613
443,994
(414,595)
1,921,012
1,345,088
Machinery & Equipment
4,499,629
499,453
(541,520)
4,457,562
2,990,940
52,650
13,319
65,969
731,810
62,883
13,463,319
1,615,680
(956,115)
14,122,884
23,772,063
Asset Class
Land Land Improvements
Bridges Work in Progress
The accompany notes are an integral part of these consolidated financial statements.
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AGENDA ITEM #d)
Schedule 2 ▸
County of Frontenac 2017 Tangible Capital Assets
Asset Class
Cost 01/01/17 $
$
$
$
Land
627,268
332,630
959,898
Land Improvements
2,234,066
779,982
3,014,048
Buildings
22,120,650
22,120,650
Vehicles
3,105,738
693,699
(700,685)
3,098,752
Machinery & Equipment
6,667,064
299,913
(23,290)
6,943,687
797,779
797,779
55,307
55,307
35,552,565
2,161,531
(723,975)
36,990,121
Net Book Value 31/12/17 $
Bridges Work in Progress
Asset Class
Land
Additions
(Disposals)
Cost 31/12/17
Accumulated Amortization 01/01/17
Amortization
(Disposals)
Accumulated Amortization 31/12/17
$
$
$
$
959,898
540,502
197,714
738,216
2,275,832
Buildings
5,810,913
470,298
6,281,211
15,839,439
Vehicles
2,103,866
449,988
(662,241)
1,891,613
1,207,139
Machinery & Equipment
4,076,120
445,107
(21,598)
4,499,629
2,444,058
39,334
13,316
52,650
745,129
55,307
12,570,735
1,576,423
(683,839)
13,463,319
23,526,802
Land Improvements
Bridges Work in Progress
The accompany notes are an integral part of these consolidated financial statements.
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AGENDA ITEM #d)
INDEPENDENT AUDITOR’S REPORT
To the Members of Council, Inhabitants and Ratepayers of the Corporation of the County of Frontenac:
We have audited the accompanying financial statements of the Corporation of the County of Frontenac which comprise the statement of financial position of the trust funds as at December 31, 2018 and the statement of financial activities of the trust funds for the year then ended and a summary of significant accounting policies and other explanatory information. Management’s Responsibility for the Financial Statements The Corporation of the County of Frontenac’s management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian Public Sector Accounting Standards and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
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AGENDA ITEM #d)
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion The trust funds of the Corporation of the County of Frontenac derives receipts from the Homes for Senior Citizen residents, which are not susceptible to complete audit verification. Accordingly our verification of such receipts was limited to accounting for the amounts recorded in the records of the trust funds. In our opinion, except for the effect of adjustments which might have been required had receipts from the Homes for Senior Citizens residents been susceptible to complete audit verification, these financial statements present fairly, in all material respects, the financial position of the trust funds of the Corporation of the County of Frontenac as at December 31, 2018 and the financial activities for the year ended in accordance with Canadian Public Sector Accounting Standards.
Allan and Partners LLP Chartered Professional Accountants Licensed Public Accountants Perth, Ontario, April 17, 2019.
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AGENDA ITEM #d)
County of Frontenac Trust Funds Statement of Financial Position
December 31
Fairmount Home Residents’
Bridget Fowler
2018
2017
$
$
$
$
5,897
4,382
10,279
8,474
5,897
4,382
10,279
8,474
ASSETS Cash
FUND BALANCES
Statement of Financial Activities Fairmount Home Residents’
Bridget Fowler
2018
2017
$
$
$
$
10,263
–493
10,263 493
10,281 441
10,263
493
10,756
10,722
8,651
–300
8,651 300
11,099 300
8,651
300
8,951
11,399
NET REVENUES (EXPENDITURES) FOR THE YEAR
1,612
193
1,805
(677)
BALANCE AT THE BEGINNING OF THE YEAR
4,285
4,189
8,474
9,151
BALANCE AT THE END OF THE YEAR
5,897
4,382
10,279
8,474
For the year ended December 31
REVENUES Residents’ deposits Interest
EXPENDITURES Residents’ withdrawals Payments
The accompanying notes are an integral part of these financial statements.
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AGENDA ITEM #d)
County of Frontenac Trust Funds Notes to the Financial Statements December 31, 2018
Significant Accounting Policies Reporting Entity Expenditures are reported on the cash basis of accounting with the exception of administrative expenses which are reported on the accrual basis of accounting, which recognizes expenditures as they are incurred and measurable as a result of the receipt of goods or services and the creation of a legal obligation to pay.
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AGENDA ITEM #a)
Report 2019-039 Council Information Report To:
Warden and Council of the County of Frontenac
From:
Kelly J. Pender, Chief Administrative Officer
Prepared by:
Alex Lemieux, Deputy Treasurer
Date of meeting:
April 17, 2019
Re:
Corporate Services – 2018 County of Frontenac Investment Report
Recommendation This report is for information purposes only. Background On January 20, 2016, County Council adopted By-law 2016-001, a By-law to adopt an investment policy and is attached as Appendix A that outlines objectives, standards of care, and investment parameters to be considered when investing any surplus funds retained by the County. The policy requires that the Treasurer report to Council annually on investment activities as per the requirements under Ontario Regulation 438/97. After County staff conducted a competitive process to identify an investment management firm, Council passed by-law 2016-026 to authorize a contract be undertaken with Johnson, Johnston and MacRae (JJM) Investment Management services. Comment 2018 was a challenging year for both the bond and equity markets. The rise in interest rates from the end of 2017 through 2018 caused many Canadian bond funds to decrease in value for the year. The equity markets did not fare better, as the S&P TSX 60 market index decreased by 11.64% in 2018.
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AGENDA ITEM #a)
The Performance benchmark identified in the policy suggests that the investment yield should be higher than the rate given by the County’s bank. The interest on bank balances is a floating rate equal to the prime rate less 1.75%. The prime rate increased in 2018 from 3.20% to 3.95%, and the weighted average of the 2018 return on bank balances was 1.83%. 2018 Bank Balance Return Rates Rate Through Prime Rate 01-31-2019 07-31-2019 10-31-2019 12-31-2019 Total
3.20% 3.45% 3.70% 3.95% 3.58%
Interest Rate (Bank) 1.45% 1.70% 1.95% 2.20% 1.83%
The return on the County’s funds invested with the LAS One Fund account and JJM Investment Services was also 1.83%, matching the benchmark rate. Cash balances with LAS returned over 2%, which offset some of our older investments with JJM. The County’s strategy to buy and hold bonds to maturity guarantee a fixed return for multiple years. However, by buying and holding individual bonds, we avoid the risk of seeing negative returns, and were able to avoid the negative returns seen by many bond funds in 2018. The individual investments which fell below the benchmark were made when interest rates were lower and helped the County exceed the benchmark rate in 2016 and 2017. All investments were made in accordance with the County’s investment policies and goals. The following provides a list of the current investments held by the County. 2018 Investment Performance - General Account Investment Date Invested Date Sold Cash 2017-01-01 CIBC FUL (NON-1.7% 7DEC18) - 2-YR GIC 2016-12-08 TDBK DEP NT 2.621% 22DEC21 2016-12-06 RBC FXD 20/C 2.99% 6DEC19 - STRIP BOND 2016-12-09 PKG-ON S 1.75% 2JN17 2016-11-29 MANULIFE (3.0% 10DEC21) - 3-YR GIC 2018-12-10 Total Portfolio 2016-11-10 LESS: Investment Fees 2018 Portfolio Return 2016-11-10
Book Value 2018 Income 2018 Return $ 4,095,637.11 $ 85,796.57 2.09% $ 250,000.00 $ 3,993.84 1.60% $ 459,318.00 $ 8,693.74 1.89% $ 249,999.09 $ 4,514.60 1.81% $ 1,289,600.00 $ 24,721.98 1.92% $ 300,000.00 $ 517.81 $ 6,344,554.20 $ 127,720.72 2.01% $ (9,675.16) $ 6,344,554.20 $ 118,045.56 1.86%
2018 Investment Performance - Capital Account Investment Date Invested Date Sold Cash 2016-11-10 BNS FXS 2019 FLTG RT 2024 10/18/2019 2016-11-16 2017 Portfolio Return 2016-11-10
Book Value 2018 Income 2018 Return $ $ $ 1,035,000.00 $ 18,433.83 1.78% $ 1,035,000.00 $ 18,433.83 1.78%
Information Report Corporate Services – 2018 County of Frontenac Investment report April 18, 2018
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Page 2 of 3
AGENDA ITEM #a)
2018 Investment Performance - Joint FPS Reserve Investment Date Invested Date Sold Cash 2017-01-01 RBC FXD 20/C 2.99% 6DEC19 2016-11-16 PKG-ON S 1.75% 2JN17 2016-11-29 Total Portfolio 2016-11-10 LESS: Investment Fees 2018 Portfolio Return 2016-11-10
2018 Investment Performance - Federal Gas Tax Investment Date Invested Date Sold Cash 2016-11-28 Total Portfolio 2016-11-28 LESS: Investment Fees 2018 Portfolio Return 2016-11-28
Book Value 2018 Income 2018 Return $ 40,880.90 $ 492.25 $ 518,200.00 $ 9,023.97 $ 198,400.00 $ 3,801.76 $ 757,480.90 $ 13,317.98 $ (1,208.89) $ 756,585.00 $ 12,109.09
1.15% 1.74% 1.92% 1.76% 1.60%
Book Value 2018 Income 2018 Return $ 212,027.89 $ 3,991.28 1.88% $ 212,027.89 $ 3,991.28 1.88% $
212,027.89
$
3,991.28
1.88%
2018 Aggregated Investment Return - All Accounts Fund Opening Balance Net Income Percent Capital $ 1,035,000.00 $ 18,433.83 1.78% General $ 6,344,554.20 $ 118,045.56 1.86% Joint FPS $ 757,480.90 $ 12,109.09 1.60% Fed Gas Tax $ 212,027.89 $ 3,991.28 1.88% Total $ 8,349,062.99 $ 152,579.76 1.83%
Sustainability Implications Governance – appropriate stewardship of County resources. Financial Implications Investments and returns for 2018 as listed above. Organizations, Departments and Individuals Consulted and/or Affected Susan Brant, Director of Corporate Services/Treasurer
Information Report Corporate Services – 2018 County of Frontenac Investment report April 18, 2018
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Page 3 of 3
AGENDA ITEM #a)
o rontenac –……….-
COUNTY of
Finance Policy & Procedure Manual
Subject:
Investment Policy
Index Number: FIN-15-01 Page 1 of 5
Approved:
Effective: January January 20, 2016 Effective:
Policy: The purpose of this investment policy is to establish and maintain practices and procedures to invest public funds with the highest return on investment with the maximum security and appropriate liquidity while meeting daily cash flow demands and conforming to all legislation governing the investment of public funds. This policy applies to the investment activities of the Operating, Capital, Trust, Reserves and Reserve Funds. Objective: 1.
The intent of the investment policy is to invest all available funds of the Municipality in a prudent manner so as to maximize the rate of return, while minimizing the degree of risk. The strategies of this objective involve: a) Portfolio distribution that achieves stability of income through the a) maintenance of a substantial portion of near risk-free investments; b) b) Credit analysis of the issuer or guarantor of securities which involves analyzing the credit quality for each issuer deemed eligible under Ontario Regulation 438/97; and c) Portfolio distribution that achieves diversification to the extent that it c) maximizes the safety of principal through limitation of exposure to any one investment vehicle.
To abide by the regulatory framework, all investment activities shall be governed by the Municipal Act as The Treasurer Treasurer shall only invest surplus as amended. amended. The monies in investments deemed eligible under Ontario Regulation 438/97 or as authorized by subsequent provincial regulations, unless limited further by Council.
The Treasurer shall maintain sufficient liquidity to meet all operating or cash flow requirements that may be reasonably reasonably anticipated. anticipated. This shall be done where possible by structuring the portfolio so that securities mature concurrent with anticipated cash Theportfolio portfolioshould shouldconsist consist largely largely of securities anticipated cash demands. demands. The with active secondary or resale markets since all possible cash demands cannot
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AGENDA ITEM #a)
o rontenac -………-
COUNTY of
Finance Policy & Procedure Manual
Subject:
Investment Policy
Index Number: FIN-15-01 Page 2 of 5
Approved:
Effective: January January 20, 2016 Effective:
be anticipated. AAportion portion of of the the portfolio portfolio may also be place in local government offer liquidity liquidity for short-term funds. investment pools that offer 4. 4.
To maintain an accountability accountability framework, the Treasurer shall be responsible responsible for of controls controls to regulate all transactions undertaken and shall establish a system of the activities of of subordinate subordinate officials officialsas as required. required. The The Treasurer Treasurer shall determine the amount of funds funds and and terms terms for forwhich whichplacements placementscan canbe bearranged. arranged. The Treasurer shall contact the Investment Manager and purchase or sell the investments governed by by the the provisions provisions of the appropriate investments. Those investments “ONE -–The ThePublic PublicSector Sector Group Group of of Funds” Funds” agreement shall be “ONE agreement shall be deemed deemed engage in in an an investment investment transaction transaction delegated to that Agent. No person may engage as provided provided under under the the terms terms of of this this policy. policy. except as
Standards of Care 5. 5.
Investments shall shall be made made with with judgement and care, under Prudence: Investments circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management management of of their their own own affairs, affairs, not not for for speculation, but for investment, considering considering the the probable probable safety of of capital capital as well as the probable income to be derived. When investing investing surplus surplus monies, monies, the the Treasurer Treasurer shall do so in a prudent manner that ensures the preservation of capital and liquidity of the Corporation. To To this this end, end, portfolio portfolio diversification diversification maintains the liquidity when possible. possible. Safety Safety of of principal principal is the foremost objective of shall be employed when the investment program. The Treasurer Treasurer shall shall obtain obtain legal and financial financial advice on an investment when the Treasurer, or Council, deems it to be appropriate.
conflicts of employees involved involved in the Ethics and conflicts of interest: interest: Officers and employees business activity activity that could investment process shall refrain from personal business conflict with conflict with the the proper proper execution execution and and management management of the investment program or interests in that could impair impair their their ability abilityto tomake make impartial impartial decisions. decisions. Material interests institutions with financial institutions with which which they they conduct conduct business business should be disclosed. Further, any personal financial/investment financial/investment positions that could could be be related to the performance of the investment portfolio portfolio shall shallbe be disclosed. disclosed. Officers and employees shall not undertake personal investment transactions with with the the same individual with individual with whom whom business in in conducted conducted on on behalf of the County.
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AGENDA ITEM #a)
o rontenac –……….- COUNTY of
Finance Policy & Procedure Manual
Subject:
Investment Policy
Index Number: FIN-15-01 Page 3 of 5
Approved:
Effective: January January 20, 2016 Effective:
If a staff member of the Finance Finance Department Department is is party party to, to, or or has has aa direct direct or or indirect indirect beneficial interest in in an investment transaction transaction of of the the County County of of Frontenac, Frontenac, he or she must provide provide full full disclosure disclosureof ofthat thatinterest interesttotothe theTreasurer. Treasurer. The The Treasurer will determine the County County of of Frontenac’s Frontenac’s investment investment is is to to continue continue to will determine whether whether the to be be or sold sold forthwith. forthwith. retained or 7. 7.
The purchase purchase and and sale sale of of securities securities shall be transacted Competitive selection: selection: The only with financial institutions institutions approved through a competitive process only approved by the Treasurer. The TheCounty Countywill willaccept acceptthe theoffer offer that that has has the the highest highest rate of of return within the maturity required and optimizes the investment objectives of the within portfolio. Wherethe theCounty Countydoes doesnot notask askfor forcompetitive competitive quotations, quotations, itit shall portfolio. Where obtain some evidence, verbal or written, that the rate of return agreed is fair and Notethat thatthis this guideline guideline does does not not apply to ONE Funds or to bank reasonable. Note ONE Funds account balances.
Safekeeping and Custody: All All securities securities shall be held for safekeeping at a financial institution institutionapproved approved by by the the Municipality. Municipality. Individual accounts shall be portfolio. All All securities shall be held in the name of the maintained for each portfolio. municipality. The investment investment organization shall issue a confirmation confirmation receipt to the County of Frontenac listing specific specific instrument, instrument, rate, rate, maturity and other pertinent information. information. On On aamonthly monthly basis, basis, the the Investment Investmentfirm firm will will also provide provide reports which list list all all securities securities held held for for the the County County of of Frontenac, Frontenac, the book value of holdings and holdings and the market value as of month-end.
Delegation of Authority 9. 9.
The Treasurer Treasurer has hasoverall overall responsibility responsibility for prudent investment of the County of Frontenac’s portfolio. In the absence of that individual, staff Frontenac’s portfolio. staff approval approval may be Authority to manage and implement implement the given by the Deputy Treasurer or or CAO. CAO. Authority investment program program may may be be granted granted for for all all or or aa portion portion of of the the municipality’s municipality’s investment overall investment portfolio, portfolio, to to an an external external investment investment Agent, Agent, to to act act as an Investment Manager Manager on on behalf behalf of of the the municipality, municipality, as determined through an independent and competitive bidding process. That Agent shall act in accordance and internal internal controls controls consistent consistent with this with the established procedures and investment policy policy and and under the direction direction of of the the Treasurer. Treasurer. Those investments governed by by the the provisions provisions of of the the “ONE “ONE — – The Group of of Funds” Funds” governed The Public Public Sector Sector Group delegated to to that that Agent. agreement shall be deemed delegated
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AGENDA ITEM #a)
o rontenac –……….-
COUNTY of
Finance Policy & Procedure Manual
Subject:
Investment Policy
Index Number: FIN-15-01 Page 4 of 5
Approved:
Effective: January January 20, 2016 Effective:
Investment Parameters 10.
The investments shall be diversified by; a) Limiting investments to avoid over-concentration in securities from a a) specific issuer or sector ( excluding Government of Canada securities) b) b) Limiting investment in securities to those that have higher credit ratings c) c) Investing in securities with varying maturities d) Investing in mainly liquid, marketable securities which have an active d) secondary market to ensure that appropriate liquidity is maintained in order to meet ongoing obligations Diversification, as well as ensuring safety of principle by limiting exposure to credit, sector or term risks, also provides opportunities to enhance the investment returns returns of investment of the the County County of of Frontenac’s Frontenac’s portfolio portfolio by by means means of of prudent prudent and timely adjustments to the asset mix.
Without compromising compromising other objectives, the County of Competitive rate of return: return: Without Frontenac shall maximize the rate of return earned on its portfolio by implementing a wise investment strategy as part of its investment program. Trends in economic variables will be monitored including interest rates and inflation.
Maximum Maturities 12.
To the extent possible, the municipality shall attempt to match investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the municipality will not directly invest in securities maturing more than ten (10) years from the date of purchase. Reserve and Trust funds with longer-term horizons may be invested in securities exceeding ten (10) years if the maturities of such investments are made to coincide as nearly as practicable with the expected use of the funds.
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AGENDA ITEM #a)
o rontenac –……….-
COUNTY of
Finance Policy & Procedure Manual
Subject:
Investment Policy
Index Number: FIN-15-01 Page 5 of 5
Approved:
Effective: January January 20, 2016 Effective:
Performance Benchmarks 13. 13.
The investment portfolio will be managed in accordance with the parameters specified within this policy. The portfolio should obtain a market average rate of return throughout budgetary and economic cycles that is commensurate with the investment risk constraints and cash flow needs of the municipality. Market yields County’s bank bank for for the the various various bank should be higher than the rate given by the County’s bank accounts.
Internal Controls 14. 14.
will be be the the responsibility responsibility of of the the staff staff involved with each Record keeping: ItIt will purchase/sale to produce and retain written records of each transaction including the name of the financial institutions solicited, rate quoted, description of the security, investment selected, and any special considerations that had an impact on the decision
Reporting: The Treasurer shall report annually to council on investment activities as per the requirements of Ontario Regulation 438/97 as amended.
Review: The Treasurer shall establish an annual process of independent review by This review review will will provide provide assurance assurance of of compliance compliance by the the municipality’s municipality’s auditor. auditor. This with governing legislation, this investment policy and procedures established by the Treasurer.
Amendments: This policy shall shall be be reviewed reviewed on on aa regular regular basis. basis. Amendments may be made at any time at the recommendation of the Treasurer and approved by Council.
Exemption 18. 18.
Any investment currently held that does not meet the guidelines of this policy shall be exempted from the requirements requirements of of the the policy. policy. At maturity or liquidation, such monies shall be reinvested only as provided by this policy.
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AGENDA ITEM #b)
Report 2019-040 Information Report to Council To:
Warden and Council Members of the County of Frontenac
From:
Kelly J. Pender, Chief Administrative Officer
Prepared by:
Susan Brant, Director of Corporate Services/Treasurer
Date of meeting:
April 17, 2019
Re:
Corporate Services – Finance – 2019 Reserve and Reserve Funds
Recommendation This report is for information purposes only. Background Council adopted a Reserve and Reserve Fund Policy in May 2015, which aligned the requirements and long term direction of Council. Reserve and Reserve funds are defined in six categories:
- Operating Reserves
- Capital Reserves
- Levy Stabilization Reserves
- Strategic Project Reserves
- External Agency Reserves
- Restricted Reserves Comment Council maintained its commitment to the Reserve and Reserve Fund Policy during its 2018 budget deliberations. Operating Reserves: An operating reserve for County activities, such as asset condition assessments, compensation reviews, actuarial assessments, etc. which occur on an intermittent basis was established in 2016.
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AGENDA ITEM #b)
The Fairmount Severance Reserve was fully depleted in 2016, but it is anticipated that the annual allocations of $30,000 will be adequate moving forward. In the 2017 budget, an annual allocation of $30,000 was added to the Frontenac Paramedic Severance Reserve to ensure adequate funds are maintained. The initial balance was provided to the County from the Province at the time of transition. The Frontenac County Sustainability Reserve (FRC) has been key in supporting the extensive costs related to Land Use Planning Tribunal hearings in 2016 and 2017. Council approved an additional annual allocation to this reserve in 2016 to bring it to a more sustainable balance. Capital Asset Management Reserves Caution: The Capital Asset Management Reserves are below the amount recommended by Public Sector Digest in their Asset Management Review. However, the current plan of a .65% increase per year (2018 was year four of ten) including the potential for borrowing in the land and building assets category will be monitored. As the Capital Asset Management Reserve does not currently anticipate the acquisition of any new capital assets, ongoing monitoring is required. Frontenac Paramedic Services has replaced their defibrillators, chair lifts, computers, two ambulances and three command vehicles in 2018. The vehicle replacement reserve was used to purchase an additional ambulance, which will require increased future allocations in order to replenish the reserve. Stabilization Reserve: The 2018 surplus of $162,172, was allocated to the Stabilization Reserve and $28,209 was estimated as the 2018 budget mitigation requirement. Council approved project proposals including the County’s share of the Fairmount support kitchen air conditioning project, Fairmount washroom renovations, parking lot repairs, and a portable disinfection system to be funded from this reserve. The target threshold for this reserve is 15% of the levy and the current balance of this reserve meets the target. Caution: The Stabilization Reserve is below the amount recommended by KPMG in the Service Delivery and Organizational Review. Strategic Regional: This reserve will continue to be utilized for the projects identified by Council, which include Seniors Housing, Economic Development, Waste Management, and Community Improvement Plans. No new allocations are included. WSIB Reserves: These have been established to support Council direction to move to self-funding WSIB through Schedule 2 for Land Ambulance, Ferry and Municipal Operations. The budget continues to anticipate the WSIB payroll costs as with the WSIB- funded Schedule 1, but these amounts are transferred to the respective reserves. Until the Municipal Operations WSIB reserve balance can fully support the insurance and ongoing claims payments the difference will be taken from the Stabilization reserve, but will be replenished to that reserve in future years. The Land Ambulance and Ferry WSIB reserves were able to support the costs of insurance and ongoing claims in 2018. Information Report Corporate Services Reserve and Reserve Funds April 17, 2019 Page 2 of 3
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AGENDA ITEM #b)
Sustainability Implications Governance – appropriate stewardship of County resources. Financial Implications The following table reflects the 2018 audited year end balances: 2018 Reserve and Reserve Funds 2018 Actual
Target Balance
$ Operating
3,020,320
Meets current requirements
Asset Reserves
6,138,159
Underfunded – ongoing review and annual allocation
External Agency Reserves
423,275
Meets current requirements
Strategic Regional Reserves
1,647,519
Meets current requirements
FRC Stabilization Reserve
1,633,945
Meets current requirements
Legally Restricted
238,673
Meets current requirements
FRC Federal Gas Tax Reserve Fund
209,879
Total*
13,311,770
*16% of the total reserve balance is held jointly with the City of Kingston for Land Ambulance and Fairmount Home. From a policy perspective, in terms of adjusting reserve targets, no changes are recommended in Reserves and Reserve Funds at this time. Organizations, Departments and Individuals Consulted and/or Affected
Information Report Corporate Services Reserve and Reserve Funds April 17, 2019 Page 3 of 3
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AGENDA ITEM #c)
Report 2019-042
Council Information Report To:
Warden and Council
From:
Kelly J. Pender, Chief Administrative Officer
Prepared by:
Paul J. Charbonneau, Chief Paramedic/Director Emergency and Transportation Services
Date of meeting:
April 17, 2019
Re:
Emergency and Transportation Services – Frontenac Paramedic Services – Station Locations in the West End of Kingston – Update #1
Recommendation For Information Only Background At its meeting on January 16, 2019 Council passed the following: Motion #: 9-19
Moved By: Seconded By:
Councillor Vandewal Councillor Doyle
Resolved That the Council of the County of Frontenac accept the Emergency and Transportation Services – Frontenac Paramedic Services – Station Locations in the West End of Kingston report for information; And Further That the Council of the County of Frontenac directs staff to negotiate with the City of Kingston for a lease agreement at the location of the Woodbine Road Fire Station at 905 Woodbine Road, Kingston, ON; And Further That the Council of the County of Frontenac directs staff to work with local commercial real estate agents to identify options for development of a new station in the designated area. Carried
Page 281 of 294 Services – Frontenac Paramedic Ser… 2019-042 Emergency and Transportation
AGENDA ITEM #c)
Comment The paramedic station to be located at the Woodbine Fire Hall is progressing with demolition expected to be completed by April 30, 2019. The City of Kingston will release an RFP soon for the construction of the new facility. Once the construction costs are finalized we can begin negotiations regarding the lease. We continue to work on a suitable location in the Bath Road and Days Road area for the second paramedic station. An RFP was released announcing the designated area of interest. County staff will be meeting with the City of Kingston staff on Monday April 15 and will provide a verbal update at the Council meeting scheduled for April 17, 2019. Sustainability Implications Goal #3 of the County’s Strategic Plan is respect for the taxpayer. Recognizing that there is only one ratepayer that bears the burden of property taxes and further that ongoing spending control is a priority, Council will develop a long term paramedic station plan that is sustainable and to support continued efforts to rationalize costs across the County, it’s member Townships and the City of Kingston. Financial Implications Financial information regarding negotiations with the City of Kingston and the second location will be presented at a future Council meeting. Organizations, Departments and Individuals Consulted and/or Affected Susan Brant, Director of Corporate Services/Treasurer Kevin Farrell, Manager of Continuous Improvement Chief Shawn Armstrong, Kingston Fire & Rescue Services, City of Kingston Hannah Mayes, Consultant, ORH
Information Report to Council Emergency and Transportation Services – Frontenac Paramedic Services – Station Locations in the West End of Kingston – Update #1 April 17, 2019 Page 2 of 2
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AGENDA ITEM #a)
By-Law No. 2019-0019 of The Corporation of the County of Frontenac being a By-law to Impose User Fees and Charges for Services
Whereas Sections 391 (1) and (3) of the Municipal Act, 2001 S.O. 2001, c. 25, as amended authorize a municipality to impose fees or charges including costs incurred by the municipality related to administration, enforcement and the establishment, acquisition and replacement of capital assets, on persons, (a)
for services or activities provided or done by or on behalf of it;
(b)
for costs payable by it for services or activities provided or done by or on behalf of any other municipality or local board; and
(c)
for the use of its property including property under its control.
And Whereas Section 69 of the Planning Act, R.S.O. 1990, c.P.13, as amended, authorizes that the council of a municipality, by by-law, may establish a tariff of fees for the processing of applications made in respect of planning matters, which tariff shall be designed to meet only the anticipated cost to the municipality in respect of the processing of each type of application provided for in the tariff: Now Therefore Be It Resolved That the Council of the Corporation of the County of Frontenac enacts as follows: 1.
That Schedule A attached hereto and forming part of this by-law represents Fees for Services for County Administration and Geographic Information System (GIS) Mapping.
That Schedule B attached hereto and forming part of this by-law represents Fees for Services for Facility Rentals.
That Schedule C attached hereto and forming part of this by-law represents the Tariff of Fees for Land Use Planning.
That Schedule D attached hereto and forming part of this by-law represents the Fees for Services for Fairmount Home.
That Schedule E attached hereto and forming part of this by-law represents Fees for Services for Frontenac Paramedic Services.
That Schedule F attached hereto and forming part of this by-law represents Fees for Citizen Land Use on County Owned Property
That all fees, other than for exempt services, are subject to the applicable taxes.
That the fees for services outlined in the schedules to this by-law shall be reviewed annually.
That By-law No. 2013-0010 is hereby repealed.
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AGENDA ITEM #a)
- That this By-law shall come into force and take effect upon the date of final passing. Read a First and Second Time this 17th day of April, 2019. Read a Third Time, Signed, Sealed and Finally Passed this 17th day of April, 2019.
The Corporation of the County of Frontenac
Ron Higgins, Warden
Jannette Amini, Clerk
Recommend Report -Corporate Services – 2019 User Fees and Charges for Services By-law April 17, 2019 Page 2 of 10
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AGENDA ITEM #a)
Schedule A Fees for Services for County Administration and Geographic Information System (GIS) Mapping Administration Photocopying (per copy)
$0.25
Faxing (per page)
$1.00
Archival Material Search – Hourly Rate
$35.00
Document Searches (pursuant to MFIPPA)1 per hour
$30.00
Geographic Information System (GIS) And Map-Related Products Digital True Colour Ortho-Photography for 2008 and 2014 (1km x 1km tiles - MrSID, JPEG2000, GeoTIFF); $50.00 per tile Printed Map Products County of Frontenac Street Atlas (printed and bound)
$50.00 per copy
Individual Township Street Atlas (printed and bound)
$15.00 per copy
Small Basic Map (8½” x 11”; no customization) Black and white
$6.00
Colour
$8.00
Medium Basic Map (11” x 17”; no customization) Black and white
$10.00
Colour
$12.00
Large Basic Map (no customization, exceeds 11” x 17” and up to 42” wide; requires the use of large scale GIS plotter) $30.00 Custom Map Products Hourly Rate (includes mapping/ analysis/ consultation; does not include printed final product or shipping charges; minimum fee of 1 hour $50.00 Note:
These fees are not applicable to services provided to the Townships within the County of Frontenac. 1 – Municipal Freedom of Information and Protection of Privacy Act
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Schedule B Fees for Facility Rentals Notes: The Bud Clayton Memorial Room
Frontenac Room
Kingston Frontenac Rotary Auditorium
County Use (includes member Townships) (Must have staff sponsor or assigned designate who will be present for the meeting and will be responsible for clean-up/close down procedures)
No Charge
No Charge
No Charge Including Fairmount Home sponsored residents/family events
Recommend Report -Corporate Services – 2019 User Fees and Charges for Services By-law April 17, 2019 Page 4 of 10
AGENDA ITEM #a)
50% Deposit Required (Non 50% Deposit Required (Non 50% Deposit Required (Non Refundable if cancelled Refundable if cancelled Refundable if cancelled within 48 within 48 hours) within 48 hours) hours) $30/half day (4 hours) $60/half day (4 hours) $120/half day (4 hours) (Must have affiliate/association $50/day (8 hours) $100/day (8 hours) $200/day (8 hours) sponsor who will be present for After hours charge ($40/hr.) After hours charge ($40/hr.) After hours charge ($40/hr.) the meeting and will be Stand-by Tech Support Stand-by Tech Support Stand-by Tech Support charge is responsible for clean-up/close charge is ($40/hr.) charge is ($40/hr.) ($40/hr.) down procedures) Damage Deposit ($250) Damage Deposit ($250) Damage Deposit ($250) 50% Deposit Required (Non 50% Deposit Required (Non 50% Deposit Required (Non Refundable if cancelled Refundable if cancelled Refundable if cancelled within 48 within 48 hours) within 48 hours) hours) Proof of insurance required Proof of insurance required Proof of insurance required $45/half day (4 hours) $$90/half day (4 hours) $150/half day (4 hours) For Profit Company $75/day (8 hours) $150/day (8 hours) $250/day (8 hours) After hours charge ($40/hr) After hours charge ($40/hr) After hours charge ($40/hr) Stand-by Tech Support Stand-by Tech Support Stand-by Tech Support charge is charge is ($40/hr.) charge is ($40/hr) ($40/hr) Damage Deposit ($250) Damage Deposit ($250) Damage Deposit ($250) After hour charges are applicable outside of normal County hours of operation (8:30 am to 4:00 pm, Monday to Friday) Multiple day rates may be discounted up to 30% depending upon availability and set up/break down requirements. No onsite catering is available. A list of recommended local caterers is available upon request. No charge to the City of Kingston for the Kingston Frontenac Rotary Auditorium. County Affiliate or Not For Profit
AGENDA ITEM #a)
Schedule C Tariff of Fees for Land Use Planning Subdivisions/Condominiums
Initial Application Fee For any proposed plan of subdivision submitted to the County of Frontenac for approval: Up to 20 developable lots/blocks/units
$3,000
21 to 50 developable lots/blocks/units
$4,500
More than 50 developable lots/blocks/units
$6,000
Refund Sixty per cent (60%) of the Initial Application Fee shall be returned if an application is rejected by the County of Frontenac as being deemed incomplete or is withdrawn prior to circulation Major Plan Revision (re-circulation) Minor Revision
$1,250 $500
For minor revisions to the draft plan and/or draft conditions, which do not require major re-circulation Draft Approval Extension For each one (1) year extension of draft approval beyond the usual three (3) years draft approval Final Plans for Registration
$500 $600
Condominiums Exemption Application Fee
$1,000
For any plan of condominium submitted to the County of Frontenac for exemption under Section 50 of The Condominium Act, R.S.O. 1990, C26, as amended.
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AGENDA ITEM #a)
Part Lot Control
Final Approval
$300
Payable prior to the by-law being given final approval by the Council of the County of Frontenac. Official Plan Amendment County Official Plan Amendment
$1,000
County or Local Official Plan Amendment Initiated by Municipality
No fee
Other Charges
The applicant shall provide the County of Frontenac, upon request, a deposit against which the County may, from time to time, charge any professional fees and expenses incurred related to peer review. If such fees and expenses exceed the deposit, the Applicant shall pay the difference upon being billed by the County with interest at a rate of 1.25% per month on accounts overdue more than thirty (30) days. Municipal Planning Services Fees Preparation of all planning reports prepared on behalf of South Frontenac township* Director of Planning and Economic Development
$87.00/hour
Manager of Planning
$69.00/hour
Community Planner
$50.00/hour
*Fee for South Frontenac as they are not included in the Shared Services agreement
By-law No. 2019-0019 – To Impose User Fees and Charges for Services April 17, 2019
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Page 6 of 10
AGENDA ITEM #a)
Schedule D Fees for Services for Fairmount Home Other Charges
Satellite Television for Residents Telephone for Residents
$5.00/month $7.00/month plus long distance charges
WiFi for Residents
$12.00/month $5.00 one-time set up fee
External Catering See attached External Catering Form
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Page 7 of 10
AGENDA ITEM #a)
CATERING ORDER FORM County of Frontenac
Name of event: Time of Delivery
Date of event: Requested by:
Telephone: Department:
Location
Number of staff Cost Centre
Number of residents
Number of invitees
External billing: Name and address for external billing must be provided by Department ITEMS REQUESTED Beverages
Servings Unit Cost
Coffee, smallServes pot 8 $ 8.00 $ Percolator/Urn 30-40 35.00 Thermal container, lrg 70.00 Coffee, decaffeinated 0.65 Tea bag and hot water 1.00 Juice, bottle 1.85 Pop, can 1.00 Punch bowl, 35-40 small 8.00 Punch bowl, large 50 12.00 Bottled water, 330 ML 1.50 Milk, 250 ML 2% 1.00 Subtotal Beverages $ Bakeshop Muffins 1.20 Baked cookies 0.60 Croissants 1.00 Squares, 2 Each 0.80 Cake, slab 60-80 44.00 Cake, ½ slab 22.00 Pie, fruit Serves 8 12.00 Pie, cream………. Serves 8 10.00 Subtotal Bakeshop Yogurt 1 Pickle bowl 2.95 Soup of the day, bowl 1.5 Fruit, each 0.5
** Indicate special requirements
ITEMS REQUESTED Servings
Unit Cost
Buffet Trays Caesar, Garden, Greek 0 Salad, small 10 Salad, medium 15 Salad, large 25 Cheese, fruit and crackers, sm 30 Cheese, fruit and crackers, med 52 Cheese, fruit and crackers, lrg 70 Fruit tray, small 15 Fruit tray, medium 30 Fruit tray, large 45 sandwiches, tea cut, each 2.95 sandwiches, gourmet, each 3.25 0 Subtotal Buffet Trays 0 Paper Products*
0 0 0 0 0 0 0 0 0 0 0 0
0 Paper Products*
0
0 Plates, small, 6”
0.10
0
0 Plates, large, 9”
0.05
0
0 Knives
0.03
0
0 Forks
0.03
0
0 Spoons
0.03
0
0 Napkins
0
Styrofoam cups
0.02
0
Straws
0.02
0 0
Subtotal Paper Products
0
Combined subtotals………………………………………… Applicable Labour 23.93 0 Goods and Services Tax 8% Provincial Sales Tax
7%
GRAND TOTAL…………………………………………….…
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Page 8 of 10
AGENDA ITEM #a)
Schedule E Fees for Services for Frontenac Paramedic Services Special Events Attendance of one (1) Ambulance and Paramedic crew at Special Events Basic Charge: 4 hours coverage minimum charge
$800.00
Additional Charges: For each hour or portion thereof
$200.00
The deposit amount is due prior to the event and any adjustment/refund will be resolved after the special event. Retrieving an Ambulance Call Report Per report
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$35.00
Page 9 of 10
AGENDA ITEM #a)
Schedule F Fees for Citizen Land Use on County Owned Property Certificate of Permission Application and Inspection Fee ………………………………………………………………….. $250* (Based upon 4 to 8 hours for pre and post inspection and administration) License of Occupation Application and Inspection Fee ………………………………………………………………….. $250* for the duration of the agreement ………………………………………………………. + $100/year (Based upon 4 to 8 hours for pre and post inspection and administration) Encroachment Agreement Application Fee ………………………………………………………………………………………… $250* (Based upon 4 to 8 hours for pre and post inspection and administration) Right of Way (RoW) Application Fee ………………………………………………………………………………………… $250* (Based upon 4 to 8 hours for pre and post inspection and administration) Sale Application Fee ………………………………………………………………………………………… $250* (Based upon 4 to 8 hours for pre and post inspection and administration) All sales in must be in accordance with the County’s Sale of Real Property By-law.
- Plus related disbursements.
By-law No. 2019-0019 – To Impose User Fees and Charges for Services April 17, 2019
292 of for 294Service [Proposed By-law No. 2019-00… To Impose User FeesPage and Charges
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AGENDA ITEM #b)
By-Law No. 2019-0020 of The Corporation of the County OF Frontenac being a by-law to confirm all actions and proceedings of County Council on April 17, 2019
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 Be It Resolved That 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 regular meeting held on April 17, 2019 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 regular meeting held on April 17, 2019 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 regular meeting held on April 17, 2019 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.
Page 293 of 294of County Council on April 17, 20… To Confirm all Actions and Proceedings
AGENDA ITEM #b)
- That this by-law shall come into force and take effect as of the final passing thereof. Read a First and Second Time this 17th day of April 2019. Read a Third Time and Finally Passed, Signed and Sealed this 17th day of April, 2019.
The Corporation of the County Of Frontenac
Ron Higgins, Warden
Jannette Amini, Clerk
By-Law No. 2019-0020 – To Confirm all Actions and Proceedings of County Council April 17, 2019
Page 294 of 294of County Council on April 17, 20… To Confirm all Actions and Proceedings
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