Special Budget Meeting of Council - 16 Jan 2013

Published January 16, 2013

Word Count 14826 words

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Body: Council Type: Agenda Meeting: Special Date: January 16, 2013 Collection: Budgets Municipality: Frontenac County

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County Council Meeting – Special Meeting January 16 and January 17, 2013 – 12:00 PM The Frontenac Room, 2069 Battersea Road, Glenburnie, ON

AGENDA Page 1.

CALL TO ORDER

ADOPTION OF THE AGENDA

DISCLOSURES OF PECUNIARY INTEREST AND GENERAL NATURE THEREOF

CLOSED MEETING As Authorized under Section 239 (2) of The Municipal Act, to consider: (d) Labour Relations or Employee Negotiations

REPORTS FROM THE CHIEF ADMINISTRATIVE OFFICER 5.1.

3-13 14-171 172-178

Financial Services

2013-018 Financial Services – 2013 Budget Report to Council

2013 Draft Budget

2013-019 2013 Budget Mitigation Strategies and Implications

OTHER BUSINESS

Advisory Committees of County Council Finance Committee:

179-181 182-191

192-193 194-195

a) Finance Advisory Committee – Budget Report to Council b) Finance Advisory Committee Meeting Minutes - January 7 & 8, 2013

PUBLIC QUESTION PERIOD

BY-LAWS – GENERAL BY-LAWS AND CONFIRMATORY BY-LAW By-law to adopt to 2013 Budget By-law No. 2013-0005 - Confirmation of Proceedings

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Page 10.

ADJOURNMENT Confirmation of time, date and location for upcoming County Council Meetings:

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Report 2013-018 ADMINISTRATIVE REPORT To:

WARDEN AND MEMBERS OF COUNCIL

From:

Elizabeth Savill CAO

Prepared by:

Marian VanBruinessen Treasurer Paul Charbonneau Director of Emergency and Transportation Services/Chief of Paramedics Julie Shillington Administrator of Fairmount

Date prepared:

January 3, 2013

Date of meeting:

January 16, 2013

(This report was originally presented to the Finance Committee on January 7, 2013. This version of the report has been updated to reflect decisions made by the Committee and updates made by staff.)

Re:

Financial Services – 2013 Budget Report to Council

Recommendation RESOLVED THAT the Council of the County of Frontenac accept this Financial Services – 2013 Budget Presentation report for discussion; AND FINALLY THAT the Council of the County of Frontenac pass a by-law later in the meeting approving the 2013 Budget as amended.

Background Under the Municipal Act, 2001, S.O. 2001, CHAPTER 25, as amended, Section 289(1) states an upper-tier municipality shall in each year prepare and adopt a budget including estimates of all sums required during the year for the purposes of the upper-tier municipality. Comment General Economic Scope: Canada has been impacted by weakness in the global economy, particularly in Europe and the United States. Growth projections are positive, but slow with the Financial Services - 2013 Budget Report to Council January 16, 2013

2013-018 Financial Services – 2013

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forecast for 2% growth in 2013. The Canadian dollar is likely to average near parity throughout 2013 and short term interest rates to sit around 1%. OMERS (Ontario Municipal Employees Retirement System) contributions will increase by an average of 10% in 2013. Medical benefits were marketed for 2013 and as a result the overall increase based on 2012 is .2%. WSIB rates have increased by 2%, the EI maximum contribution has increase by 6.4% and the CPP maximum contribution increased by 4%. Strategic Direction: The County has a strategic vision for the next 50 years as documented in its Integrated Community Sustainability Plan (ICSP), Directions for our Future, a document that has achieved Provincial recognition. Council continues to be progressive in recognizing the need to maintain and build on the momentum of this strategic exercise. This community-led initiative provides an opportunity to cooperatively build on the strengths and opportunities that abound. Council Direction: Council is responsible for setting a direction for the County over the term of its mandate. The strategic planning session in November 2012 did not result in clear direction. Budget Development: The budget was developed in the context of all the factors outlined above, recognizing the need to be fiscally prudent but ensuring that the County continues to be in a position to be able to take advantage of opportunities for future sustainable development. It is critical to understand that the budget has been prepared for the annual period beginning in January 2013. Any delay in passing the budget will impact opportunities for mitigation strategies. Land Ambulance – Significant negative pressures affect the 2013 land ambulance budget, these include:    

Reduced revenues from cross border agreements due to the L&A County EMS station opening in Loyalist Township on September 1, 2012, Collective Agreement wage increases of 2.5% to paramedics, A significant 7.9% increases in benefits i.e. OMERS, CPP, EI, Employer Health Tax and WSIB, A 16% increase in sick replacement costs for 2012 over 2011 hours.

The initial draft 2013 land ambulance budget anticipated a 7.37% increase in expense. Staff has reduced this to the current draft land ambulance budget expense of 1.77% increase through the following mitigation of expenses:

Reducing Training Hours:  Training hours had been maintained, in previous years, at a high level in anticipation of the Ministry of Health and Long Term Care (MOHLTC), Emergency Health Services Branch (EHSB) mandating additional training for Primary Care Paramedics. The best information available is that this will not occur.
Reducing Unassigned Staffing Hours:  Unassigned staffing hours are utilized for emergency upstaffing, public relations events and unexpected staffing requirements outside of the usual staffing commitment in our Deployment Plan including Queen’s events, severe weather, etc.  FPS will reduce the public relations events that it pays staff to attend and choose those that have the best return on investment in getting our message to the public regarding the service. Financial Services - 2013 Budget Report to Council January 16, 2013

2013-018 Financial Services – 2013

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Sick Time Replacement Reduction Strategy:  In 2010, FPS attempted to introduce a practice, similar to the one introduced at Fairmount Home, which would see the first sick call not replaced to reduce costs. We were unable to introduce that strategy because we were in a “Freeze Period” due to Collective Bargaining.  In 2013, FPS will introduce a program where the first and second sick call will not be replaced to reduce costs. This would result in potential downstaffing of an ambulance on some day shifts. The goal is to achieve 5,000 hours of sick time replacement cost reductions in 2013.
Vehicle Maintenance Cost Reductions  Savings of $22,500 per ambulance can be achieved if the report on the life cycle replacement of ambulances is approved. Moving from a six (6) year cycle to a four and one-half (4.5) year cycle significantly reduces maintenance costs as the budget for the sixth (6th) year is $30,000 versus the first (1st) year of $7,500. Fairmount Home – In March 2010, the Council at the time directed staff that there shall be no increase to the Fairmount Home municipal operating levy for the next three years through a strategy to achieve efficiencies in the Home’s operation. This did not include transfers to reserves. For 2013, Council needs to be aware of how holding to the 0% operating levy increase will impact upon the residents and staff of the home. It has been suggested that some financial information be provided to Council on how Fairmount compares to other municipal long-term care homes. It’s important for Council to acknowledge that each long-term care home is unique and its uniqueness has a direct impact on its budget. The services provided in one home may not be the same as those in another. How common services are provided can differ from home to home. Each home has unique mission and vision statements that guide their operations. Work life cultures are different as are homes’ abilities to attract staff and volunteers. There are differences in collective agreements, wage rates and benefit levels. Some homes pay an allocation for administrative shared costs where others may pay no costs where services are centralized. Resident acuity varies from home to home as demonstrated through varying CMI levels. The location of the home can have an impact on access to external services, employee recruitment, volunteerism, etc. The layout of the home will have an impact on how it is staffed – how many floors, how many residents per unit, how many dining rooms. There are also historical differences between for-profit and not-for-profit homes. Attached as Appendix I to this report is some further information from the Ontario Association of Non-Profit Homes and Services for Seniors (OANHSS) on this topic. It is important that the operations of different homes are not compared without understanding their uniqueness and how that impacts on the operations. To fail to take into account these differences does a disservice to our residents, staff and volunteers. Some Councillors have referred to Fairmount as the “Cadillac” of long-term care homes or as providing “elite” services. Fairmount is unique, just like every other home in the province and the fact that we have a long waiting list and a high rate of resident and family satisfaction does not mean that we are elite – it means we are doing a good job. At Fairmount our residents are treated with dignity and respect in a creative and responsive environment in which all members are dedicated to promoting the individual strengths and abilities of each other. It is our mission and we believe in it. The Ontario Association of Non-Profit Homes and Services for Seniors (OANHSS) conducts an annual survey of its member homes focusing on funding sources, envelope expenditure levels, average hourly wages, benefits, leaves, premiums, volunteer hours and supplies and service expenditures. This is the most comprehensive benchmarking survey in our possession and the Financial Services - 2013 Budget Report to Council January 16, 2013

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results are confidential for OANHSS members only. Unfortunately, as this is such a large survey, it takes a while to get the results and we only received the 2009 results in 2012. At that time 104 homes participated in the survey, 64 of those being municipal homes. The following are some results that you may be interested in considering: Item Gross expenditure per resident day – nursing Gross expenditure per resident day – programming Gross expenditure per resident day – raw food Gross expenditure per resident day – OA Supplies & services expenditure – in-house & contract

Fairmount $114.57

Municipal Average $113.90

$8.35

$9.30

$7.12

$7.94

$67.62

$71.25

$37.13 **facility costs higher due to well water system requirements

$32.31

The following chart outlines the municipal operating levy, of which the County contributes 32%, over the past four years: Year 2009 2010 2011 2012

Operating Levy $2,241,479 $2,180,672 $2,180,672 $2,180,669

According to the benchmarking report, the average municipal contribution per resident day in 2009 was $37.28 which included average grant contributions of $20.74 per resident day and fundraising and related contributions of $0.36 per resident day. As you can see the County’s levy contribution was $47.98 however there were no grant or fundraising contributions documented for Fairmount. Council will notice that the operating levy for Fairmount has not increased since 2009. The levy was maintained through: a) an increase in Ministry funding in 2010 and 2011 which recognized the requirements for implementation of the Long-Term Care Homes Act b) a reduction in some contract costs (elevator, garbage removal, incontinence products, dietary and environmental service management) c) a reduction in staffing levels in the nursing department in 2011. In 2012 we did not receive the funding anticipated in the budget from the Ministry and for 2013 the anticipated funding coming from the Ministry is not expected to keep up with operating cost increases. For the purposes of this discussion, the current budget will be separated as follows: a) b) c) d) e)

Ministry Revenue Resident Revenue Other Revenue Wages & Benefits Non-wage/benefit operating costs

Financial Services - 2013 Budget Report to Council January 16, 2013

2013-018 Financial Services – 2013

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a) Ministry Revenue In 2011, the Ministry of Health & Long-Term Care had indicated to long-term care homes that a 3% increase in the programming and nursing envelopes could be anticipated. Unfortunately this increase did not materialize and we only received 1% in each envelope. For 2013 we are budgeting 1% for each of the four envelopes (programming, nursing, raw food and other accommodation), and also recognizing funding for water testing and small increases in RPN and RAI Coordinator funding. These changes translate to an increase in total Ministry funding of $2,961 over the 2012 budget. We anticipate receiving our Case Mix Index (CMI) in early February. The 2013 budget is being calculated based on current CMI. In addition we have confirmation that we will be receiving per diem funding for high intensity needs in both our nursing and raw food envelopes totalling $35,040. In the last week of December 2012, we received notice that we would be receiving one-time funding to be put towards HIN (high intensity needs) transition, resident safety and staff training. This funding totals $33,400. b) Resident Revenue For 2013, we are budgeting based on the actual 2012 basic accommodation fees. c) Other Revenue We have budgeted for salon rent which we have not done in the past. We anticipate receiving $1,000 for the year. We also show a transfer from reserves in the amount of $61,000 which represents $56,000 from the severance reserve to cover anticipated severance costs and $5,000 from the Pathways reserve for Pathways maintenance. General recoveries anticipates raw food recoveries through the café and wage recoveries related to cleaning and maintenance of the Old House. Overall we anticipate an increase in total budgeted revenue of $216,569 over the 2012 excluding any increase in contribution from the City of Kingston. d) Wages & Benefits Wages and benefits make up 80% of the total operating budget with total wages for 2013 anticipated to be $6,630,054 and benefits to be $2,019,451. These estimates include a worst case scenario wage settlement of 2%, anticipated severance costs of $56,000 and Fairmount’s share of the County’s requested Human Resource Assistant position. This results in an increase to the wage budget of $173,045. In addition, there are significant increases in OMERS, CPP, WSIB and medical benefits for an overall increase of 9.3% to the benefit budget for a total increase of $173,780. Wage and benefit increases total $346,825. e) Non-Wage/Benefit Operating Costs The management team at Fairmount has reviewed all non-wage/benefit expenditures and while we have been able to maintain or even find slight savings, there are some areas that are out of its control that are affecting the operating costs. As Council has been made aware through a previous report, there have been changes made to the Ministry’s High Intensity Needs Fund. As noted above, effective January 1, 2012, the home will receive a per diem in the nursing and raw food envelopes for use for high intensity needs such as feeding tubes, specialized wound care, vital pain management, etc. Based on a review of our historic costs, we anticipate that this per diem will not be enough to cover our residents’ needs. We have added the per diem funded $35,040 for high intensity needs to the operating budget and an additional $10,000 that we estimate will be needed for these supplies. Financial Services - 2013 Budget Report to Council January 16, 2013

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We require annual maintenance on our ceiling lifts. In the past, this service was provided without cost under an agreement with our vendor. Unfortunately, this will not be the case for 2013 therefore $6,800 has been added to the budget for this service. Finally, there is an increase in the contract costs related to the management of the dietary and environmental services departments in the amount of $19,769. The increases related to wage and benefit costs and the above-noted non-wage/benefit costs total $418,434. Through a review and prioritization of contracts, projects and training we were able to find savings of $97,326 to bring the overall operating expenditure increase to $371,709 (3.57%). This did require delaying the implementation of the new nursing and preventative maintenance software, delaying the completion of physical demands analysis for a variety of positions, delaying the replacement of nursing care carts, suspending the wall protection project and removing dollars from the corporate education allocation. In order to meet Council’s direction for no levy increase related to operating, we will need to reduce the operating expenditures by a further $114,982. With this in mind the management team has prepared several options for consideration should Council not be prepared to approve the budget as it stands currently. Option #1 Eliminate maintenance flex hours ($20,000) and reduce sick leave coverage. Reduction in the maintenance flex hours does not require lay-off of staff and we could continue the practice of not replacing the first two PSW sick calls on the day shift with an option to expand the not replacing into other areas of the home. This would also allow us the time to work with the union during collective bargaining, which commences January 9, to negotiate a wage rate that could allow the home to continue operations without the lay-off of staff. To lay-off staff before collective bargaining will eliminate any leverage we may have to negotiate an acceptable wage rate. Should these efforts prove not to be successful management would bring back a report to Council in June, 2013 with further recommendations. Option #2 If Council does not wish to allow management, the union and staff the opportunity to work together to meet budget without lay-offs, staffing reductions would be required as follows: a) Fairmount would not be able to pay its’ share of the County’s proposed new Human Resources Assistant. b) The fourth PSW on day shift on the secure unit would be eliminated. Currently there are three PSWs on each of the other three units with a float position that moves between them allowing staff to balance the workload in order to meet the residents’ needs. Removal of the fourth PSW on the day shift on the secure unit would mean that the float would then move about four units instead of three. Without the fourth PSW on the secure unit and the need to float over four units instead of three there is concern that interventions required through resident care plans will not be timely. As an example, on one unit 21 out of 32 residents require staff assistance for transferring with 12 of those residents requiring two staff each time. Think about how many times a resident could be transferred in a day shift – getting up in the morning; each time he/she Financial Services - 2013 Budget Report to Council January 16, 2013

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wants to use the toilet; to and from the bath/shower; to and from bed again if he/she has a nap. When there are four PSWs on the day shift staff work in pairs to ensure timely transferring. Without the fourth PSW residents do have to wait to be transferred until a PSW is available to assist. Another area of concern is meal service. Some residents are totally dependent upon staff for feeding with some being fed in their rooms, not in the dining room. On the secure unit alone eight residents require the assistance of staff for feeding; four on 2North; three on 2South and three on 1South. This does not include those residents who need to be supervised. Reducing PSW staffing will result in some residents waiting to be fed. Fairmount does not have a lot of incidents of resident aggression on its’ secure unit as staff are available to intervene between residents before situations can escalate. With fewer staff on the floor one can expect to see an increase in incidents of aggression. c) Maintenance flex hours would be eliminated The flex hours are allocated for activities that maintenance staff claimed cannot be completed during the regular maintenance work such as painting, grass mowing, etc. Option 1 is recommended. This puts the onus back on staff to come to work and will provide leverage to management when working with the union to come to an agreement that is sustainable.

Financial Implications In recent years, the 2011 and 2012 County levies have been positively impacted by the uploading of Ontario Disability Support Program (ODSP) and Ontario Works (OW). In 2012 the requisition to the Townships was further reduced by an arbitrary $200,000 allocation from working funds that was not directly related to a specific project or activity brought forward. This results in a 2.42% shortfall in 2013. Year 2007 2008 2009 2010 2011 2012

Budget requisition change 2.94% increase 2.91% decrease 2.94% increase 0.59% decrease 4.12% decrease 1.4% decrease

The current budget as presented is showing a levy increase of $8,677,407 which is a 4.79% increase in the requisition to the Townships over 2012. A breakdown of the increase is outlined in the following table:

Financial Services - 2013 Budget Report to Council January 16, 2013

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Requisition impact

2013 $

2012 $

General County

-177,411

-469,529

292,118

3.53%

144,102

160,000

200,000

15,898 55,720 200,000 20,500

0.19% 0.67% 2.42% 0.25%

General Government

2,086,575

2,099,847

-13,272

-0.16%

Governance Corporate County Capital

229,395 1,808,593 48,586

254,660 1,760,937 84,250

-25,265 47,656 -35,664

-0.31% 0.58% -0.43%

Emergency Management Transportation Social Housing Social Services Fairmount Home Land Ambulance Health Unit Library Planning & Development Other

9,600 0 785,020 1,287,820 1,046,353 1,550,416 690,736 765,796 492,602 140,000

10,850 0 759,384 1,288,133 954,599 1,525,389 677,951 753,678 540,779 140,000

-1,250 0 25,636 -313 91,754 25,027 12,785 12,118 -48,177 0

-0.02% 0.00% 0.31% 0.00% 1.11% 0.30% 0.15% 0.15% -0.58% 0.00%

Levy change

8,677,507

8,281,081

396,426

4.79%

Investment Revenue reduction (POA) 2012 Working fund transfer Transfer to reserve - capital replacement

Requisition Change $ %

Sustainability Implications Sustainability is dependent on good governance and stewardship of County resources.

Organizations, Departments and Individuals Consulted and/or Affected County of Frontenac Staff Kingston Frontenac Public Library Kingston-Frontenac-Lennox and Addington Public Health Unit

Financial Services - 2013 Budget Report to Council January 16, 2013

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COMMITTEE REPORT To:

Warden and Council Members of the County of Frontenac

From:

Jannette Amini Deputy Clerk

Date prepared:

January 16, 2013

Date of meeting:

January 17, 2013

Re:

Finance Committee – Budget Report to Council (2)

Recommendation 2013-003 Financial Services – 2013 Preliminary Budget RESOLVED THAT the Finance Committee of the County of Frontenac accept this Financial Services – 2013 Budget Presentation report for discussion; AND FURTHER that the Finance Committee confirm its list of comments and observations concerning the 2013 Budget Presentation as follows:

Governance THAT the expense line for Salaries be increased by $3,500; and THAT $3,000 be added to the Professional, Contracted Service, Insurance which was removed from the Sustainability – Economic Development – Planning budget for Rural Youth Day; and THAT a transfer of $3,000 from the Federal Gas Tax Reserve Fund be included.
Sustainability – Economic Development – Planning THAT the Public Relations allocation be reduced from $4,050 to $1,000; and THAT the contributions being made to the North Frontenac and Frontenac Islands EcoTourism in the amount of $70,922 be taken from the Economic Development Projects allocation reducing the Economic Development Projects allocation from $100,000 to $29,078, and THAT the allocation for Rural Youth Day be transferred to the Sustainability Advisory Committee budget; and Finance Advisory Committee – Report to Council (2) January 16, 2013

2013-018 Financial Services – 2013

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THAT the County of Frontenac provide $20,000 over 2 years to the Land O’Lakes Tourism Association projects and that Lennox and Addington County be encouraged to match this allocation and that the County’s share of this project in 2013, $10,000, be transferred from the Strategic Projects reserve. The allocation of $50,000 for Signage Implementation was not supported by the Finance Committee and was lost on a tie vote 3. Corporate THAT the Transfer from Reserves be increased $80,000 to permit a cost of up to $125,000 for the Administrative Organization Review; and THAT Council support the additional staffing compliments of one (1) Finance Clerk, and 0.5 Human Resource positions as contract positions. The Committee made no recommendation with respect to the additional staffing compliment of one (1) Committee Support person. 4. Transfers to Others THAT Council direct staff to further investigate the request by Land O’Lakes Community Services for funding in the amount of $5,000 as requested at the December 19, 2012 Council meeting; and THAT staff be directed to contact Frontenac Transportation that no funding was requested for 2013. 5. Fairmount Home THAT Council support Option #1 of the strategies to mitigate the impact of the operations on the levy, that being: Option #1 Eliminate maintenance flex hours ($20,000) and reduce sick leave coverage. Reduction in the maintenance flex hours does not require lay-off of staff and we could continue the practice of not replacing the first two PSW sick calls on the day shift with an option to expand the not replacing into other areas of the home. Levy Impact: - $36,794 Implications: This would also allow us the time to work with the union during collective bargaining, which commences January 9, to negotiate a wage rate that could allow the home to continue operations without the lay-off of staff. To lay-off staff before collective bargaining will eliminate any leverage we may have to negotiate an acceptable wage rate. Should these efforts prove not to be successful, management would bring back a report to Council in June, 2013 with further recommendations. THAT $17,802 be utilized from the Fairmount Home Working Fund Reserve to offset the net capital expense. Finance Advisory Committee – Report to Council (2) January 16, 2013

2013-018 Financial Services – 2013

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Capital THAT a further $48,586 be brought forward from the Working Fund Reserve Fund to offset the County’s contribution to capital in 2013. AND FINALLY the Finance Committee recommend that the 2013 Budget Presentation including the list of comments and observations developed by the Committee go forward to the Council of the County of Frontenac at its regular meeting scheduled in January 2013.

Finance Advisory Committee – Report to Council (2) January 16, 2013

2013-018 Financial Services – 2013

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Report 2013-019 ADMINISTRATIVE REPORT To:

Warden and Council Members of the County of Frontenac

From:

Elizabeth Savill CAO

Prepared by:

Marian VanBruinessen Treasurer

Date Prepared:

January 10, 2013

Date of Meeting:

January 16, 2013

Re:

Financial Services – 2013 Budget Mitigation Strategies and Implications

Recommendation RESOLVED THAT the Council of the County of Frontenac receive the Financial Services – 2013 Budget Mitigation Strategies and Implications report for discussion; AND FURTHER THAT the Council of the County of Frontenac direct the Treasurer to amend the 2013 County of Frontenac budget to reflect changes it deems appropriate; AND FURTHER THAT should the Council of the County of Frontenac determine that the Financial position included in the budget be deleted, that Council direct that notice, effective immediately, be provided to the Township of Frontenac Islands that in accordance with the its obligations under the contract with the Township of Frontenac Islands for the provision of Financial Services and recognizing the current resource challenges facing staff of the County, the County of Frontenac Finance Department will:

Provide processing required to meet payroll, tax processing and payables requirements, with no oversight or verification of that information
Not update Frontenac Islands’ tangible capital assets
Provide Financial variance reports quarterly as opposed to monthly
Undertake Bank reconciliations for Frontenac Islands as time permits
Provide input to the audit process as it has capacity
Not prepare financial statements
Complete the FIR for 2012 when it has capacity
Not be available to provide advice to staff or responses to ratepayers AND FURTHER THAT the Council of the County of Frontenac identify the 2013 projects in which the Finance department should be involved. Financial Services – 2013 Budget Mitigation Strategies and Implications January 16, 2013

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Comment Staff has considered and presented what it believes is a reasonable budget for 2013 which was derived from actual costs incurred in 2012 and anticipated pressures for 2013. However staff has prepared a number of strategies to mitigate the bottom line for Council’s consideration, understanding that each of these strategies has implications that must also be considered. Strategy 1: Fairmount Home Options The Fairmount Home presentation included a number of strategies to mitigate the impact of the operations on the levy. Staff has recommended the adoption of Option #1 from the budget report as outlined below. Option #1 Eliminate maintenance flex hours ($20,000) and reduce sick leave coverage. Reduction in the maintenance flex hours does not require lay-off of staff and we could continue the practice of not replacing the first two PSW sick calls on the day shift with an option to expand the not replacing into other areas of the home. Levy Impact: - $36,794 Implications: This would also allow us the time to work with the union during collective bargaining, which commences January 9, to negotiate a wage rate that could allow the home to continue operations without the lay-off of staff. To lay-off staff before collective bargaining will eliminate any leverage we may have to negotiate an acceptable wage rate. Should these efforts prove not to be successful, management would bring back a report to Council in June, 2013 with further recommendations. Strategy 2: County Capital Funding It has been the practice of past Councils to fund 50% of the new capital through a transfer from the Working Fund reserve. Council might consider fully offsetting all capital costs through a transfer from the Working Fund reserve. Levy impact: - $48,586 Implications: Currently there are sufficient funds in the Working Fund reserve to offset one time capital funding. In 2013 it is anticipated that a full review of the Reserves and Reserve Funds will provide direction in the context of a long term financial strategy for the use of those funds. Understanding that there are new capital costs that often arise annually, without the Working Fund offset the full impact of any new capital would land on the tax levy in future years. Strategy 3: Fairmount Home Capital Funding Financial Services – 2013 Budget Mitigation Strategies and Implications January 16, 2013

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Similar to the discussion above, the net levy amount related to Fairmount Home Capital Funding could be offset through a transfer from the County’s Fairmount Home Working Fund Reserve Levy impact: - $17,802 Implications: As outlined in Strategy 2 above. Strategy 4: Land Use Planning Reserve Transfer Annually an allocation is made to the Land Use Planning Reserve which is levied. This reserve is critical as it provides the funds that are required for the County’s costs related to future OMB hearings. It is anticipated that the full amount which will be allocated to the Land Use Planning Reserve by the end of 2013, $226,159, will be required in 2014 to support the requirements of the Official Plan. Again the allocation to this reserve could be taken from the Working Fund Reserve in 2013. Levy Impact: - $50,000 Implications: It is anticipated that there will be future challenges to the OMB that will need to be dealt with by the County. For that reason this reserve transfer should be considered as an annual operating cost and to date has been levied. Should a reserve transfer be utilized to offset this transfer in 2013, consideration of the requirements for this reserve should be included in an evaluation of the Working Fund Reserve in 2013, such that a strategy is implemented to phase in the required allocation to this reserve annually to avoid an immediate impact on the levy in 2014. It is expected that the new County Official Plan will be approved by the Ministry of Municipal Affairs and Housing in 2014. As is common with a major planning policy documents, it is quite likely that appeals will be filed to the Ontario Municipal Board (OMB). The County will need to attend any OMB hearing and have legal counsel and possibly other experts (e.g., population forecasts, hydrology, natural heritage) will need to give testimony. Most hearings on new Official Plan are longer than a day in length, and are usually at least a week (or more). We need to ensure that we have a substantial amount of reserve money available to defend the decision. Also, once the County Plan is in place, County Council becomes the approval authority for all of the Townships’ Official Plan Amendments. Any of these amendments that are appealed will also require County financing for legal services and possibly other experts. Unlike subdivision approvals, none of these amendments that will go to the OMB are cost recoverable from a private developer. In other words, it is important to continue to have funds in the OMB reserve for 2014 and beyond as our role in planning appeals will increase. Strategy 5: Obligatory Training Currently the obligatory training included in the budget was to be provided through external facilitators for a cost of $15,000. It has been suggested that this training could be provided internally. This would still require $5,000 for legal advice to ensure that the training being provided meets the legislative obligations. Levy impact: - $10,000

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Implications: Currently Human Resources staff is stretched to meet obligations. The additional burden of providing the obligatory training would mean that the following activities would not be undertaken in 2013: • Assisting Townships with HR tasks will be difficult. • Support and undertake, when requested, internal workplace investigations which will require external consultants (lawyers etc) to do this work. • Human Resources has a very heavy workload meeting the needs of three unionized and one administrative group with two Human Resource staff. Given this, developing and facilitating legislative training will divert resources from other projects. This will impact policy development such as succession planning, revising performance management policies and procedures and strategic planning as well as other much needed projects will either be delayed further or postponed or will require external consulting assistance. Strategy 6: Financial Staff Position The Finance department has indicated the need for additional resources for a number of years, which have not been realized. Recognizing that Finance does provide contract service to the Township of Frontenac Islands, an additional position, which would have been offset 60% by a contribution from Frontenac Islands, was included in the budget. Levy impact: - $25,000 Implications: As it is unreasonable to expect staff to continue to contribute unpaid overtime to support a service to Frontenac Islands, the Finance Department would request that Council provide notice to Frontenac Islands that the County Finance Department will:

Provide processing required to meet payroll, tax processing and payables requirements, with no oversight or verification of that information
Not update Frontenac Islands’ tangible capital assets
Provide Financial variance reports quarterly as opposed to monthly
Undertake Bank reconciliations for Frontenac Islands as time permits
Provide input to the audit process as it has capacity
Not prepare financial statements
Complete the FIR for 2012 when it has capacity
Not be available to provide advice to staff or response to ratepayers Further the County contribution of $25,000 would support additional activity that cannot currently be managed within the scope of our current workload. Without additional dedicated resources, the Finance Department would not have the capacity to undertake or support new projects included in the 2013 budget presentation and would request direction from Council as to which projects should be pursued from the following list: • • • • • • • •

Long term financial plan Electronic payroll advice slip will replace paper pay slip with an electronic pay notice The budget process requires streamlining which will be facilitated by a review and evaluation of new budget software and methodology Continue to review and revise budget templates and presentation Modify internal reports: monthly, quarterly, annually Capital asset management plan utilizing provincial funding Retro pay software that automate the manual calculations for retroactive pays, reduce time spent by employees WSIB Schedule 1 vs Schedule 2 review

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•

Investment management request for proposals to be released to manage funds in line with long term financial plan

Council should also be aware that, as the contribution of Frontenac Islands is offsetting our current staff complement and not providing for any additional resources, if the contract with Frontenac Islands is concluded at the end of 2013, the County will experience a $40,000 levy increase as it was billed in 2012. Strategy 7: Committee Support Staff Position With increased workloads attributed to the larger Council and the activities of the six committees, the strain on administrative support has continued to grow. The additional administrative workload and most of the support has been picked up by the CAO, Deputy Clerk and Executive Assistant, all of whom had full time job obligations before the last five committees were created. The Communications Officer position has been able to expand some of its time to meet communications needs of the committees. To address this workload, a new non-union FTE is required. Although all administrations function differently, the level of support available to councils and committees ranges as high as a 1:1 ratio of staff support to council/committee. In our case, with the addition of a new staff position dedicated to council/committee support (preparation, research, outreach and follow-up work) the current administrative staff group supporting council and committees (regularly involving the CAO, Deputy Clerk, Executive Assistant, Communications Officer and Manager of Economic Sustainability) should be able to avoid overtime costs and refocus on their key responsibilities. Levy impact: - $60,032 Implications: Without a Committee Support Staff person in place, the administrative positions noted above, the CAO, Deputy Clerk and Executive Assistant would be forced to continue focusing a significant portion of their time on providing administrative support to committees. This would delay or render impossible many activities included in the approved 2013 committee work plans. Trails Advisory Committee • The release of Requests for Proposals (RFP) could be delayed. This will affect the target to fully open the K&P Trail section from Hartington to Craig Road in 2013 in two ways: (1) Construction costs are quoted lower during the early months of the year. The delayed release of an RFP will return higher quotations, needlessly increasing the overall cost of the project, and (2) a serious delay could mean the target is not met at all, which will have a domino effect on the full development of the K&P Trail and ultimately lead to lost opportunities in tourism, community building and general economic development. • Staff’s ability to work with adjacent landowners to develop a strategy to advance continuity of the K&P trail would be hampered. Due to the sensitive nature of this particular project, a lack of properly invested time could cultivate long-term negative public opinion of the continuation and success of the trail. • The Committee plans to work toward the development and/or marketing of other trail systems in the County, namely loop trails that would enhance the vibrancy of small communities throughout the County. Without staff support, a delay in these types of projects means missed opportunities for our communities and residents. 150th Anniversary Planning Advisory Committee • Opportunities for engaging community members, partners and volunteers could be missed. A lack of human resources in this capacity will seriously hinder the overall success of the 150th Anniversary Celebrations. Financial Services – 2013 Budget Mitigation Strategies and Implications January 16, 2013

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•

If the planning of a major central event does not begin now, the execution will suffer in the long run. The committee requires staff support to properly facilitate that planning.

Green Energy Task Force • Identified in Sustainable Actions 2012 as a priority, the GETF plans to begin work on a Community Energy Plan in 2013. The Community Energy Plan will have far-reaching implications for residents of the County and staff support will be required for the administration of RFQs and to ensure sufficient community input is gathered to develop a successful, long-term “made in Frontenac” plan. • The GETF has committed to maintaining expertise in the green energy sector in order to provide valuable advice to County and Township Councils. Again, a lack of staff resources will impair the committee’s ability to remain informed and involved in current industry issues. For example, with Council’s approval, committee members plan to attend the SWITCH Conference in the early spring. Staff attendance will be crucial to the success of this event as a learning and community engagement opportunity for the GETF. • The GETF is committed to pursuing initiatives (offering benefits community-wide and to individual property owners) that will transform Frontenac County into an innovative, healthy, smart, sustainable region that will attract new businesses and residents. Ultimately, the success of any task force initiatives will be inhibited without sufficient staff support. Sustainability Advisory Committee • The SAC has committed to contributing to the evolution of the website, www.directionsforourfuture.ca. In 2012 they began the process of reviewing all indicators to develop a more comprehensive measurement program for the County’s sustainability efforts. Unfortunately, efforts have already stalled due to lack of staff availability. Without any added staff time, this project will continue to fall short of its potential. • Community and partner engagement is a main focus for the SAC and without proper staff support, the committee’s ability to connect with residents and external groups to improve the shaping and growing of our communities will suffer. • Without sufficient staff support, the SAC would not be able to fulfill its commitment to gaining insights into sustainability. They would lack the up-to-date knowledge and experience to share with County and Township Councils, lessening the region’s ability to advance its sustainability and to remain competitive as an attractive place to live, work and play. Strategy 8: Part Time Human Resources Support Contract Staff deal with day-to-day issues and long term/visionary planning for HR needs while balancing volume and demand. HR has identified an ongoing increase in the workload; work is being reprioritized and in some areas delayed due to understaffing. HR will require a part-time staff person to assist with the excess workload, which will allow the department to assess the ongoing need for a full-time staff member. The increase of a 0.5 FTE will increase the ratio of HR staff to total employees from 0.5 to 0.625, still well below the average of the Counties across Eastern Ontario. Levy impact: - $9,900 Implications: The following projects were identified as tasks to be completed with the assistance of a support contract and will not be completed: •

Policy completion on several outstanding policies including Attendance and Performance Review, Employee Code of Conduct, Criminal Reference Checks, etc.

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• • •

Obligatory/mandatory annual pay equity review Update job descriptions required annually Assistance with various HR projects including succession planning, HR Strategic Plan, indicator development, etc.

Strategy 9: Working Fund Transfer to Offset Operating Levy An amount of $200,000 was transferred from Working Funds in 2012 to offset the levy as a result of recognition that a surplus was anticipated in 2011. Should Council wish to pursue a similar strategy in 2013, it should consider recommending that this type of transfer be included in an overall assessment of the Working Fund reserve and its use. Levy impact: At Council’s discretion Implications: Although the Working Fund Reserve currently has sufficient funds to provide for such a transfer, an assessment of this fund as part of a comprehensive long term financial plan might allocate these funds for other purposes and it is critical to ensure that future tax rates are not negatively impacted. Although it is not ideal to utilize reserves to offset operating costs, this type of strategy can be phased in over a number of years to allow for an incremental impact on the tax levy.

Sustainability Implications Sustainability is dependent on good governance and stewardship of County resources.

Financial Implications The financial implications have been outlined in the comments above.

Organizations, Departments and Individuals Consulted and/or Affected County of Frontenac Staff

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AgendaItem#7b)

COMMITTEE REPORT To:

Warden and Council Members of the County of Frontenac

From:

Jannette Amini Deputy Clerk

Date prepared:

January 16, 2013

Date of meeting:

January 17, 2013

Re:

Finance Committee – Budget Report to Council (2)

Governance THAT the expense line for Salaries be increased by $3,500; and THAT $3,000 be added to the Professional, Contracted Service, Insurance which was removed from the Sustainability – Economic Development – Planning budget for Rural Youth Day; and THAT a transfer of $3,000 from the Federal Gas Tax Reserve Fund be included.
Sustainability – Economic Development – Planning THAT the Public Relations allocation be reduced from $4,050 to $1,000; and THAT the contributions being made to the North Frontenac and Frontenac Islands EcoTourism in the amount of $70,922 be taken from the Economic Development Projects allocation reducing the Economic Development Projects allocation from $100,000 to $29,078, and THAT the allocation for Rural Youth Day be transferred to the Sustainability Advisory Committee budget; and Finance Advisory Committee – Report to Council (2) January 16, 2013

a) Finance Advisory Committee – Budget Report to

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Capital THAT a further $48,586 be brought forward from the Working Fund Reserve Fund to offset the County’s contribution to capital in 2013. AND FINALLY the Finance Committee recommend that the 2013 Budget Presentation including the list of comments and observations developed by the Committee go forward to the Council of the County of Frontenac at its regular meeting scheduled in January 2013.

Finance Advisory Committee – Report to Council (2) January 16, 2013

a) Finance Advisory Committee – Budget Report to

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AgendaItem#7c)

Finance Committee Meeting Minutes January 7, 2013 A meeting of the Frontenac Finance Advisory Committee was held at the County Administrative Office, 2069 Battersea Road, Glenburnie, on Monday, January 7, 2013 at 10:00 a.m. Present:

Deputy Warden Clayton, Chair; Warden Gutowski; Councillor Jones, Vice Chair; and Councillor McDougall

Staff:

Liz Savill, CAO/Clerk; Marian VanBruinessen, Treasurer; Paul Charbonneau, Director of Emergency & Transportation Services; Julie Shillington, Administrator of Fairmount; Anne Marie Young, Manager of Economic Sustainability; Joe Gallivan, Manager of Sustainability Planning; Jannette Amini, Deputy Clerk (Recording Secretary); Colleen Hickey, Human Resources Specialist/Labour Relations

Call to order Deputy Warden Clayton called the meeting to order at 10:00 a.m.

Adoption of the agenda Committee Recommendation THAT the agenda for the Finance Committee meeting of January 7, 2013 be adopted.

Disclosure of pecuniary interest and general nature thereof The Chair requested that the Deputy Clerk record that, in accordance with the Municipal Conflict of Interest Act, no member of Council declared a pecuniary interest.

Adoption of minutes Committee Recommendation THAT the minutes of the meeting held October 17, 2012 be approved as amended. It was noted that Ms. Shillington was in attendance at the October 17, 2012 meeting and should be added to Staff in attendance.

Deputations and/or presentations – Nil

Communications – Nil

Reports referred from County Council

Finance Committee Minutes January 7, 2013

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AgendaItem#7c)

Report 2013-010 Financial Services - Land Ambulance Vehicle Useful Life Adjustment (Referred from the October 17, 2012 County Council meeting) Committee Recommendation RESOLVED THAT the Finance Committee of the County of Frontenac accept this Financial Services – Useful Life of Land Ambulance Further Discussion report for discussion; AND FURTHER THAT the Finance Committee recommend to County Council that Council adopt a Bylaw revising the Tangible Capital Asset Useful Life Schedule to amend the useful life of an ambulance from 6 years to 4.5 years; AND FURTHER THAT the Finance Committee recommend to County Council that all replacement of vehicles must be authorized by Council. It was noted to the Committee that vehicles that had typically last for 6 years are no longer manufactured and that ambulances currently running do not last that long. Attempts to extend the life of a vehicle result in significant costs in maintenance and repairs. Staff did suggested that this amendment to the by-law is for accounting purposes only and that vehicles will only be replaced if needed. Another concern that was expressed by staff was that currently if a vehicle is replaced before 6 years, the County would lose those additional years of provincial funding. Committee discussed the types of vehicles currently available and issues with specific vehicles as well as types of vehicles that may become available in the future. Members expressed concerns that if the County were to move to this type of accounting system that vehicles would automatically be replaced in 4.5 years. Although there is direction in place by Council with respect to the replacement of vehicles, reports could come forward to Council for authorization. The Committee discussed patient transport vehicles to which staff noted there are private companies that do this and that this has been a discussion point since provincial downloading of the service. Although some concerns were expressed with this new industry of patient transfer, FPS is obligated to transfer patients if ordered by the hospitals. The Committee was advised that the County currently has reserve funds set up for vehicle replacement. Report 2013-012 Human Resources - Non-Union Salary Adjustment Policy (Referred from the December 19, 2012 County Council meeting) Committee Recommendation THAT Council authorize the implementation of the Non-Union Salary Adjustment Policy that directs:

Finance Committee Minutes January 7, 2013

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Annual adjustments to non-union rates will be set in accordance with the annual Ontario Consumer Price Index for October of each year based on the annual CPI rate.
If the Index falls below two (2) percent, the higher of the three (3) County collective agreements wage increases should be applied to the non-union wage schedules to reflect a wage increase and maintain a margin between the unionized and nonunionized bands to curtail compression.
Further, a review of the average increases of the four (4) Frontenac Townships, authorized at the time of the County budget will be brought forward for Council’s review to ensure a fair rate is applied.
Should the Index exceed three (3) percent, Council direction shall be sought prior to any adjustments being made.
All adjustments will be effective January 1st of each year. AND FURTHER THAT Council authorize a 2% non-union increase for 2013. Point 2 was amended to take the higher of the three (3) County collective agreements wage increases The Committee discussed the issue of ensuring that management salaries remain competitive while at the same time showing restraint and the need to deal with the economic realities of the times. It questioned if this was an appropriate time to be introducing long term policy. Staff advised that the last salary review places the County at the 41st percentile and current staff are putting in additional unpaid hours. Report 2013-009 Human Resources - Organizational Study Options (Referred from the December 19, 2012 County Council meeting) Committee Recommendation THAT the Finance Advisory Committee receive this Human Resources – Organizational Study Options report; AND FURTHER THAT the CAO be directed to bring to the March 11, 2013 Finance Advisory Committee a Terms of Reference for the services of a consultant to complete an appropriate Organizational Study. The Committee discussed what the organizational study should accomplish and the 3 different options noted in the report. Staff pointed the Committee to the recent review done on the Dietary Services for Fairmount Home in which work flow and processes were considered to identify what an organization does, what it should be doing and where there are gaps. Some concerns were expressed that this review was premature as these departments do not have a large number of staff and, if staff were given an opportunity to show what staff do, the Committee could then have an open discussion and come up with a more specified study; however it was acknowledged that having someone from the outside can provide objectivity when determining if additional staff are required or if more efficient processes could be followed.

Finance Committee Minutes January 7, 2013

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Concern was expressed by staff that if additional staff resources are not approved, that Finance may not be able to meet its statutory obligations. As well, staff is interested in seeing if they are using their time well and that they are working effectively and efficiently. The Committee discussed how the RFP might be drafted and that it should be Council that engages the services of a consultant given that this organizational review would also include the CAO position. The CAO was asked to include 2 members of Council when developing an RFP for the Terms of Reference. 8.

Business a)

Report 2013-003 Financial Services – 2013 Preliminary Budget Committee Recommendation RESOLVED THAT the Finance Committee of the County of Frontenac accept this Financial Services – 2013 Budget Presentation report for discussion; AND FURTHER that the Finance Committee confirm its list of comments and observations concerning the 2013 Budget Presentation as follows:

Governance THAT the expense line for Salaries be increased by $3,500; and THAT $3,000 be added to the Professional, Contracted Service, Insurance which was removed from the Sustainability – Economic Development – Planning budget for Rural Youth Day; and THAT a transfer of $3,000 from the federal gas tax reserve be included.
Sustainability – Economic Development – Planning THAT the Public Relations allocation be reduced from $4,050 to $1,000; and THAT the contributions being made to the North Frontenac and Frontenac Islands Eco Tourism in the amount of $70,922 be taken from the Economic Development Projects allocation reducing the Economic Development Projects allocation from $100,000 to $29,078, and THAT the allocation for Rural Youth Day be transferred to the Sustainability Advisory Committee budget; and THAT the County of Frontenac provide $20,000 over 2 years to the Land O’Lakes Tourism Association projects and that Lennox and Addington County be encouraged to match this allocation and that the County’s share of this project in 2013, $10,000, be transferred from the Strategic Projects reserve. The allocation of $50,000 for Signage Implementation was not supported by the Finance Committee and was lost on a tie vote

Finance Committee Minutes January 7, 2013

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AgendaItem#7c)

Corporate THAT the Transfer from Reserves be increased by $80,000 to permit a cost of up to $125,000 for the Administrative Organization Review
Transfers to Others THAT Council direct staff to further investigate the request by Land O’Lakes Community Services for funding in the amount of $5,000 as requested at the December 19th, 2012 Council meeting; and THAT staff be directed to contact Frontenac Transportation that no funding was requested for 2013. AND FINALLY the Finance Committee recommend that the 2013 Budget Presentation including the list of comments and observations developed by the Committee go forward to the Council of the County of Frontenac at its regular meeting scheduled in January 2013. The Committee’s main focus was the amount of sick time for both FPS and Fairmount and on mitigation strategies. With respect to the Fairmount budget, the Committee reviewed the 2 options provided by staff as well as potential implications should they wish to impose the 0% increase. The Fairmount budget will continue to be monitored through financial reports each month and if it begins to appear that the budget target will not be met, staff will advise the Committee. It was noted that a lot of the increase in the budget is due to benefit increases such as OMERS and the CPP. The Committee discussed the consequences of offsetting the levy by bringing forward dollars from a reserve fund which this year has caused a 2.42% budget increase as $200,000 was injected into the 2012 budget to offset the operating budget. It was questioned if excessive taxation has taken place in previous years to grow such a large working reserve fund. There was a discussion around the value of considering reserve funds in the context of a long term financial plan. b)

2013 Draft Budget

Staff will seek feedback for next year with respect to the new and changed format of the budget authorized by this Committee and Council. General County The Committee discussed the logic around the estimations for the 2013 budget being based on estimates from 2012 given the excess amount of funds currently in the Working Fund Reserve. Staff advised that the actual increase for the budget is currently at 3.2%; however this could change based on revenues from the City of Kingston for User Fees. The City budget is passed in November without the County’s budget so the revenues are based on estimates. Other items that affect the budget are Ministry funding and budgets from other agencies so certain assumptions need to be made. Governance Finance Committee Minutes January 7, 2013

b) Finance Advisory Committee Meeting Minutes -

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AgendaItem#7c)

Staff noted that Council salaries in 2013 are lower as staff is now more familiar with the committees’ activities and the financial costs associated with them. The increase in Training and Travel is due to a reallocation of committee expenses and reflect the budgets submitted by each Committee. It was expressed that members of Council may wish to review the Committee budgets. It was noted that Council and Committees have been incorporated under Governance and staff will provide the detail pages used to arrive at these figures. It was noted that expense claims for 2012 continue to be processed and, staff requested that the Salaries line be increased by $3,500 as actuals at the end of November were only $3,500, but by the end of December totaled over $8,500 with not all claims yet processed. It was also suggested to add the $3,000 to Professional, Contracted Service, Insurance which was removed from the Sustainability – Economic Development – Planning budget for Rural Youth Day. The Warden’s budget was questioned and its support discussed. Staff noted that support for EOWC is included in this line as are other allocations. The EOWC has proven to be an effective forum for the County to be acknowledged by upper levels of government as small counties cannot expect to make a significant impact on provincial or federal governments working alone. The County has benefited through the EOWC on a number of issues including those related to long term care and paramedics. In the last several provincial budgets, the work of the EOWC has been acknowledged. It was noted that the EOWC is an incorporated body that restricts membership to Wardens only and to not have the Warden there would not serve the County well as the seat would be left vacant. It was suggested that perhaps through the Warden’s allocation the County could host a function that would bring City of Kingston Councillors and other partners to the County to provided education and awareness of the County and its issues to ensure these issues are understood. Staff was questioned on the large discrepancies between the 2012 budget and November 2012 actuals noting that even higher amounts are being requested in the 2013 budget. Addressing one line in particular, staff advised that not all dollars budgeted under Public Relations were used in 2012. These funds are allocated to provide Council with the ability to take advantage of opportunities that arise through the year. A portion of this line is also includes Committee expenses and the Committees did not take full advantage of their respective budgets. Members also questioned why Committee budgets appear at Council prior to budget discussions to which staff stated that Committees are directed by council to bring individual Work Plans to Council prior to the end of the year. The budgets of the Committees have risen this year as the cost of Council members attending Committees have been allocated to these budgets. The Travel, Training and Conference fees line has increased due to a reallocation of Committee expenses. The largest difference under the Governance budget is the shift of the Committees to this section. It was suggested that the surpluses from last year be incorporated into this year’s budgets which would come from the Working Fund Reserve. The Committee requested that the Committees’ budget breakdown documents be provided to Council. With respect to any amendments to the Public Relations allocation from the Warden’s budget, the Committee felt that this should be a discussion at County Council. The Committee stated its support for the EOWC. The Committee talked about its role with respect to how the Working Fund Reserve should function as staff has noted that when this reserve is used to offset the levy, it Finance Committee Minutes January 7, 2013

b) Finance Advisory Committee Meeting Minutes -

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AgendaItem#7c)

creates a higher increase in future years and this is not sustainable. This will be part of a larger discussion around long term financial planning. Committee Recommendation THAT the expense line for Salaries be increased by $3,500; and THAT $3,000 be added to the Professional, Contracted Service, Insurance which was removed from the Sustainability – Economic Development – Planning budget for Rural Youth Day; and THAT a transfer of $3,000 from the Federal Gas Tax Reserve Fund be included. The Committee recessed at 3:35 p.m. and reconvened at 9:00 a.m. January 8th, 2013 Sustainability – Economic Development – Planning Planning: It was noted to the Committee that the original Population Modeling came at a cost of $40,000 and the update is projected to cost $20,000 as the trend has shown that there has been moderate growth in the County. The Committee was made aware that a requirement of the Federal Gas Tax Funding is that dollars must be expensed within 3 years of receipt. The draft 2013 budget meets this requirement. Some of these FGT expenditures are carried forward from previous years’ commitments for completion of projects. One example is the Community Improvement Plans which typically have a lifespan of 5 years. Economic Development: The Committee was informed that there are opportunities out there for grants and loans to assist small business. The Committee was made aware of funding donated from an area snowmobile club in the amount of $10,000 in support of the Trail as well as property owners who are willing to provide right of ways for inclusion of the Trails expansion. There may also be opportunities to work with First Nations on trails development. The land claim agreement in principle has been tentatively reached and this may result in support for the Trail also. The Committee was advised that the Concept Plan will address the lack of a specific map that identifies all trails and their locations in the County. There is an awareness and education component of the trails as many residents of Kingston come and use the trail and there is economic spin off and benefit to this. It was noted that the Trails Committee has not yet explored connecting the Islands with the trails and this should be done in conjunction with FI representatives. The public consultation component of the Concept Plan will help to identify more of the trails running through the County allowing more to be mapped. As well, the opportunity to leave a legacy as part of the 150th Anniversary celebrations has been discussed by that Advisory Committee and one idea raised is the development of community hubs that are focused around the trails. It was noted to the Committee members that the dollars budgeted in 2012 for Smaller Scale Sustainability Projects are committed and will be fully expensed in 2013. These dollars come from Federal Gas Tax funding and do not affect the levy. Finance Committee Minutes January 7, 2013

b) Finance Advisory Committee Meeting Minutes -

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AgendaItem#7c)

Federal Gas Tax funding was raised by members of the Committee and it was noted that there is a desire by members of County Council to have a higher amount of this funding transferred to the Townships. Staff did advise that there are other large issues such as solid waste management that can be overwhelming for individual townships to address. These regional issues can benefit from Federal Gas Tax dollars. The Land Fill Review and Transportation lines are there as a safeguards if required. A number of years ago, the County worked with Land O’Lakes to create gateway signage and interest has now been expressed to again focus on gateway signage. The issue of signage has also been discussed when working on Community Improvement Plans. Staff advised the Committee that the signage currently being used on the Frontenac K&P Trail is very durable to prevent vandalism. A discussion arose around the Land O’Lakes Tourism Association and what financial supports the County could offer with respect to its projects. It has received $40,000 from the 4 Townships; however is still $20,000 short. A suggestion was made to include a line to support the Land O’Lakes Tourism Association project and that Lennox and Addington County also be encouraged to offer its financial commitment. The difference between Public Marketing and Public Relations was questioned, to which staff replied that Public Relations includes more administrative business such as advertising for Human Resources. A suggestion was made that this project should be shifted to the Sustainability Committee budget and identified simply as Rural Youth. There are investment opportunities out there to support rural youth and the County could partner with other initiatives. The Committee discussed the $100,000 for Economic Development Projects which is allocated in the budget as a place holder for projects not yet identified. It was agreed that this allocation should be reduced by the contribution made to the Townships of North Frontenac and Frontenac Islands in support of EcoTourism projects. This will reduce the line to approximately $29,000. Committee Recommendation THAT the Public Relations allocation be reduced from $4,050 to $1,000; and THAT the contributions to the Townships of North Frontenac and Frontenac Islands EcoTourism in the amount of $70,922 be taken from the Economic Development Projects allocation reducing the Economic Development Projects allocation from $100,000 to $29,078, and THAT the allocation for Rural Youth Day be transferred to the Sustainability Advisory Committee budget; and THAT the County of Frontenac provide $20,000 over 2 years to Land O’Lakes Tourism Association project and that Lennox and Addington County be encouraged to match this allocation with the County’s share of the 2013 contribution coming from the Strategic Projects Reserve. Lost Recommendations Finance Committee Minutes January 7, 2013

b) Finance Advisory Committee Meeting Minutes -

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AgendaItem#7c)

The allocation of $50,000 for Signage Implementation was lost on a tie vote Corporate It was noted that only $45,000 was included for the Organizational Review; however earlier in the meeting the Committee committed up to $125,000 and this line would need to be increased. This change will not affect the levy. Breakdowns of the Professional, Contracted Services, Insurance and the Travel, Training, Conference, Fees were requested. Staff will also provide conference attendance information. Committee Recommendation THAT the Transfer from Reserves be increased by $80,000 to permit a cost of up to $125,000 for the Administrative Organization Review Transfers to Others The Committee discussed the $5,000 request made by the Land O’Lakes Community Services at the December County Council for a contribution to the operating costs of transportation services provided to Frontenac County residents. The Committee felt that prior to providing such funding, feedback should be requested from the Townships and their Council representatives. This Committee is not in a position to make a recommendation on the Land O’Lakes Community Services funding request. Some concerns were expressed that the actual amounts for each grant and the extent of their details is not being provided. Staff will ensure this information is included in the Council documents. Committee Recommendation THAT Council direct staff to further investigate the request by Land O’Lakes Community Services for funding in the amount of $5,000 as requested at the December 19, 2012 Council meeting; and THAT staff be directed to contact Frontenac Transportation that no funding was requested for 2013 and request reconciliation for 2012. 9.

Closed meeting As authorized under Section 239 (2) of the Municipal Act, to consider: (d) labour relations or employee negotiations Committee Recommendation THAT the Finance Advisory Committee enter into a closed session as authorized under Section 239 of the Municipal Act to consider: (d) labour relations or employee negotiations Committee Recommendation THAT the Finance Advisory Committee rise from closed session without reporting.

Other business – Nil

Finance Committee Minutes January 7, 2013

b) Finance Advisory Committee Meeting Minutes -

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AgendaItem#7c)

Next meeting date The next meeting of the Finance Advisory Committee is scheduled from Monday, March 11, 2013.

Adjournment The meeting adjourned at 2:33 p.m.

Finance Committee Minutes January 7, 2013

b) Finance Advisory Committee Meeting Minutes -

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AgendaItem#9a)

BY-LAW NO. 2013-0004 OF THE CORPORATION OF THE COUNTY OF FRONTENAC being a by-law to adopt the estimates for the sums required during the year 2013 for the purposes of the County of Frontenac and to establish rates to be levied for same against the Townships of Frontenac Islands, South Frontenac, Central Frontenac and North Frontenac WHEREAS pursuant to Section 289 of the Municipal Act, S.O. 2001, Chapter 25, and amendments thereto („the Municipal Act‟), the County of Frontenac shall in each year prepare and adopt a budget including estimates of all sums required during the year for the purposes of the County of Frontenac; AND WHEREAS it is necessary for the County of Frontenac to raise for the year 2013 certain sums; AND WHEREAS all property assessment rolls on which the 2013 taxes are to be levied have been returned and revised pursuant to the provisions of the Assessment Act, R.S.O. 1990, Chapter A.31 and amendments thereto, subject to appeals at present before the Assessment Review Board, the Ontario Municipal Board and the District Court; AND WHEREAS the “Residential/Farm Assessment”, “Multi-Residential Assessment”, “Commercial Assessment”, “Industrial Assessment”, “Pipe Line Assessment”, “Farmlands Assessment” and “Managed Forests Assessment” and the applicable subclasses pursuant to Section 7 of the Assessment Act have been determined on the basis of the aforementioned property assessment rolls; AND WHEREAS pursuant to Section 311(2) of the Municipal Act, for purposes of raising the general upper-tier levy, the sums required by taxation in the year 2013 are to be levied by separate rates by the Townships for the estimated current annual expenditures for County of Frontenac purposes after deduction of other revenue as directed by County of Frontenac bylaw; AND WHEREAS the tax ratios and tax rate reductions for prescribed property subclasses on the aforementioned property for the 2013 taxation year have been set out in County of Frontenac By-law Number 2011-0036 passed by Council on the 16th day of November, 2011; AND WHEREAS the tax rates on the aforementioned “Residential/Farm Assessment”, “MultiResidential Assessment”, “Commercial Assessment”, “Industrial Assessment”, “Pipe Line Assessment” (where applicable), “Farmlands Assessment” and “Managed Forests Assessment” and the applicable subclasses have been calculated pursuant to the provisions of the Municipal Act, in the manner set out herein; NOW THEREFORE, the Council of the Corporation of the County of Frontenac enacts as follows: 1.

THAT the 2013 budget of the County of Frontenac, which is set out as Schedule A attached hereto and forming part of this by-law and which incorporates estimates for revenue and

By-law No. 2013-004 – To Adopt the 2012 Budget January 17, 2013

By-law to adopt to 2013 Budget

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AgendaItem#9a)

reserve transfers in the amount of $______ and estimates for expenditures in the amount of $__________ be approved and adopted by the Council of the County of Frontenac. 2.

THAT having duly adopted the gross estimates set out in Schedule A to this by-law and having deducted there from the estimated revenue from sources other than property taxes for the year 2013, the County of Frontenac hereby adopts the sum of $__________ as per the line titled “From Taxation” on Page 4 of Schedule A to this by-law as its estimate of the Property Tax Levy required during the year 2013 for the purposes of the County of Frontenac.

THAT for the year 2013 in the area coming under the jurisdiction of the County of Frontenac, the Townships of Frontenac Islands, South Frontenac, Central Frontenac and North Frontenac shall levy upon the Residential/Farm Assessment, Multi-Residential Assessment, Commercial Assessment, Industrial Assessment, Pipe Line Assessment (if applicable), Farmlands Assessment and Managed Forests Assessment and applicable subclasses, the tax rates for County of Frontenac purposes as determined in accordance with the calculations as detailed on Page 35 of Schedule A to this by-law.

THAT the County of Frontenac hereby directs that the Council of each Township levy the general rates as specified herein and more particularly detailed on Page 35 of Schedule A to this by-law.

THAT the County of Frontenac hereby directs that the property tax levy for general purposes as levied against each Township be paid to the Treasurer of the County of Frontenac in the installments set out in the agreement dated the 22nd day of April, 1998 attached hereto as Schedule B and forming part of this by-law.

THAT the County of Frontenac hereby directs that the County’s portion of Right-of-Way Acreage payments and the County’s portion of Payments in Lieu of Taxation be paid to the Treasurer of the County of Frontenac in the installments set out in the agreement dated the 22nd day of April, 1998 attached hereto as Schedule B to this by-law.

THAT this by-law shall come into force and take effect as of the date of final passing. Read a First and Second Time this 17th day of January, 2013. Read a Third Time and Finally Passed, Signed and Sealed this 17th day of January, 2013. THE COUNTY OF FRONTENAC

Janet Gutowski, Warden

K. Elizabeth Savill, Clerk

By-law No. 2013-004 – To Adopt the 2012 Budget January 17, 2013

By-law to adopt to 2013 Budget

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AgendaItem#9b)

BY-LAW NO. 2013-005 OF THE CORPORATION OF THE COUNTY OF FRONTENAC being a by-law to confirm all actions and proceedings of County Council at the Special Budget Meeting held on January 16 & 17, 2013 WHEREAS Section 8 of the Municipal Act, S.O. 2001, c.25 and amendments thereto provides that a municipality has the capacity, rights, powers and privileges of a natural person for the purpose of exercising its authority under the Municipal Act or any other Act; and; WHEREAS Subsection 2 of Section 11 of the Municipal Act, S.O. 2001, c.25 and amendments thereto provides that a lower-tier municipality and an upper-tier municipality may pass by-laws respecting matters within the spheres of jurisdiction described in the Table to Subsection 2 subject to certain provisions, and; WHEREAS Section 5 of the Municipal Act, S.O. 2001, c. 25 and amendments thereto provides that a municipal power, including a municipality’s capacity, rights, powers and privileges under Section 8 shall be exercised by its council and by by-law unless the municipality is specifically authorized to do otherwise; and; WHEREAS the Council of the County of Frontenac deems it expedient to confirm its actions and proceedings; NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE COUNTY OF FRONTENAC hereby enacts as follows:

THAT all actions and proceedings of the Council of the County of Frontenac taken at its special meeting held on January 16 & 17, 2013 be confirmed as actions for which the municipality has the capacity, rights, powers and privileges of a natural person.
THAT all actions and proceedings of the Council of the County of Frontenac taken at its special meeting held on January 16 & 17, 2013 be confirmed as being matters within the spheres of jurisdiction described in Subsection 2 of Section 11 of the Municipal Act, S.O. 2001, c.25 and amendments thereto.
THAT all actions and proceedings of the Council of the Corporation of the County of Frontenac taken at its special meeting held on January 16 & 17, 2013 except those taken by by-law and those required by by-law to be done by resolution are hereby sanctioned, ratified and confirmed as though set out within and forming part of this by-law.
THAT this by-law shall come into force and take effect as of the final passing thereof. Read a First and Second Time this 17th day of January, 2013. Read a Third Time and Finally Passed, Signed and Sealed this 17th day of January, 2013.

By-law No. 2013-004 – To confirm all actions and proceedings of County Council on January 16 & 17, 2013 Page 1 of 2

By-law No. 2013-0005 Confirmation of Proceedings

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AgendaItem#9b)

The Corporation of the County of Frontenac

Janet Gutowski, Warden

K. Elizabeth Savill, Clerk

By-law No. 2013-004 – To confirm all actions and proceedings of County Council on January 16 & 17, 2013 Page 2 of 2

By-law No. 2013-0005 Confirmation of Proceedings

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