Body: Council
Type: Agenda
Meeting: Public 2023 Budget
Date: March 17, 2023
Collection: Council Agendas
[View Document (PDF)](/docs/north-frontenac/Council Agendas/2023/March 17, 2023 - Public Agenda - 2023 Budget.pdf)
Document Text
Public Council Agenda re: 2023 Budget March 17, 2023 Municipal Office - Council Chambers 6648 Road 506, Plevna Zoom Meeting Link
Page
Call to Order and Purpose of Meeting
Chair’s Opening Remarks
Approval of Agenda
a) March 17, 2023
Be It Resolved That Council approves the Agenda for the Public Meeting regarding the 2023 Budget dated March 17, 2023, as circulated.
Disclosure of Pecuniary Interest and General Nature Thereof
Treasurer’s Report
3 - 133
a) Budget Report: i) Tax Rate Comparison 2012 to 2022; ii) Amended 2023 Draft Budget
Be It Resolved That Council receives for information the Treasurer’s Budget Report including: i) Tax Rate Comparison 2021 to 2022; and ii) Amended 2023 Draft Budget.
Sample Calculations and Summary
(To be provided at the Meeting)
a) Sample Calculations and Summary of Draft 2023 Tax Rates and Total Levies
Council Comments and Questions Page 1 of 133 Page
Public Comments and Questions
By-law to Consider Approving the 2023 Budget and Set Estimates for Sums Required from Property Taxation for 2022 and To Adopt Tax Rates
Deferred to Regular Council meeting following Public Meeting.
- Adjournment
a) Adjournment of Meeting
Be It Resolved That Council adjourns the Public Meeting at _______
.m
“Accessible formats and communication support are available upon request.
The Township of North Frontenac is committed to accessibility for persons
with disabilities. Please contact Eric Korhonen, Accessibility Coordinator at
firechief@northfrontenac.ca if you have an Accessible accommodation
request.”
Page 2 of 133 MUNICIPAL COUNTY EDUCATION TOTAL Residential (RT) 2022 0.00699440 0.00193505 0.00153000 0.01045945 2021 0.00679275 0.00187820 0.00153000 0.01020095 2020 0.00673880 0.00186451 0.00153000 0.01013331 2019 0.00671348 0.00182728 0.00161000 0.01015076 2018 0.00669117 0.00178446 0.00170000 0.01017563 2017 0.00674893 0.00175201 0.00179000 0.01029094 2016 0.00659324 0.00166857 0.00188000 0.01014181 2015 0.00677504 0.00170059 0.00195000 0.01042563 2014 0.00678527 0.00171918 0.00203000 0.01053445 2013 0.00702150 0.00178401 0.00212000 0.01092551 2012 0.00689446 0.00193135 0.00221000 0.01103581 Municipal Dollars based on $100,000 of Residential assessment Percentage Increase / decrease of Municipal taxes over prior year Dollar Increase / decrease of Municipal taxes over prior year Residential (RT) 2022 $699.44 2.97% $20.17 2021 $679.27 0.80% $5.39 2020 $673.88 0.38% $2.53 2019 $671.35 0.33% $2.23 2018 $669.12 -0.85% -$5.77 2017 $674.89 2.36% $15.57 2016 $659.32 -2.68% -$18.18 2015 $677.50 0.15% -$1.03 2014 $678.53 -3.36% -$23.62 2013 $702.15 1.84% $12.70 2012 $689.45 1.65% $11.21 Respectfully submitted to Council by: Kelly Watkins, Dipl.M.A. M.M., Treasurer - March 17, 2023 Tax Rate Comparison 2012 to 2022 Budget Report: i) Tax Rate Comparison 2012 to 2022; ii) Amended 2023 Dra… Page 3 of 133 2022 2023 2023 Total Budget Draft Budget Increase/(decr ease) in percentage to be raised through taxation 000 Default -1,502,324 -1,505,329 3,005 (0.2%) 100 Council 183,050 190,480 -7,430 (4.1%) 110 Administration 1,006,430 1,024,004 -17,574 (1.7%) 170 Economic Development 175,048 183,510 -8,462 (4.8%) 190 Sundry 35,875 27,026 8,849 24.7% 200 Fire 981,015 1,045,390 -64,375 (6.6%) 220 Police 814,462 810,347 4,115 0.5% 230 Livestock Loss 365 365 240 Conservation Authorities 32,666 34,863 -2,197 (6.7%) 250 Building Department 255 By-law Enforcement 24,650 34,518 -9,868 (40.0%) 260 Protection & Emergency Services 58,794 61,440 -2,646 (4.5%) 270 Animal Control 7,400 9,200 -1,800 (24.3%) 280 Streetlights 14,100 14,574 -474 (3.4%) 300 Roads 3,592,102 3,691,440 -99,338 (2.8%) 400 Waste Disposal 406,847 451,532 -44,685 (11.0%) 450 Recycling 166,560 131,826 34,734 20.9% 500 Cemeteries 610 Community Halls 128,305 115,289 13,016 10.1% 615 Recreation 100,832 113,478 -12,646 (12.5%) 620 MNR Parks 660 Libraries 3,400 4,393 -993 (29.2%) 700 Planning 197,100 261,294 -64,194 (32.6%) 750 Property/Bldg Mtce (Grass/Cleaning/Sn 296,065 283,017 13,048 4.4% 810 Municipal - Taxes -6,586,642 -6,844,857 258,215 (3.9%) 830 County 850 Education 890 Property Taxation -136,100 -137,800 1,700 (1.2%) Total Township of North Frontenac Surplus Deficit Budget Report: i) Tax Rate Comparison 2012 to 2022; ii) Amended 2023 Dra… Page 4 of 133 2022 2022 2023 Total Budget Total Total Budget Actuals Budget R Revenues 000 Default -2,168,029 -2,172,351 -2,179,746 100 Council -36,350 -29,142 -25,000 110 Administration -243,240 -285,722 -133,205 170 Economic Development -129,095 -83,999 -110,964 190 Sundry -4,700 -4,953 -9,500 200 Fire -67,927 -308,128 -156,586 240 Conservation Authorities -7,650 250 Building Department -175,860 -192,694 -209,528 255 By-law Enforcement -31,000 -55,994 -40,000 260 Protection & Emergency Services -219,700 -72,497 -273,429 270 Animal Control -3,500 -4,135 -4,000 280 Streetlights -500 -1,394 -500 300 Roads -5,060,920 -4,657,078 -4,669,591 400 Waste Disposal -139,715 -75,080 -132,000 450 Recycling -395,000 -458,510 -248,000 500 Cemeteries -10,100 -12,550 -13,100 610 Community Halls -74,487 -74,218 -63,450 615 Recreation -128,275 -118,157 -155,275 620 MNR Parks -428,695 -437,351 -451,209 660 Libraries -7,200 700 Planning -62,500 -65,195 -88,300 750 Property/Bldg Mtce (Grass/Cleaning/Snow Removal) -595,240 -117,481 -39,995 810 Municipal - Taxes -6,648,642 -6,631,190 -6,891,357 830 County -1,807,708 -1,832,931 -1,960,027 850 Education -1,477,161 -1,495,082 -1,488,888 890 Property Taxation -155,000 -160,964 -160,000 Total R Revenues -20,070,994 -19,346,796 -19,510,850 E Expenses 000 Default 665,705 670,137 674,417 100 Council 219,400 199,277 215,480 110 Administration 1,249,670 1,252,114 1,157,209 170 Economic Development 305,243 238,743 294,474 190 Sundry 40,575 28,973 36,526 200 Fire 1,048,942 1,241,710 1,201,976 220 Police 814,462 809,802 810,347 230 Livestock Loss 365 365 240 Conservation Authorities 40,316 32,666 34,863 250 Building Department 175,860 192,691 209,528 255 By-law Enforcement 54,550 71,278 74,518 Budget Summary Budget Report: i) Tax Rate Comparison 2012 to 2022; ii) Amended 2023 Dra… Page 5 of 133 260 Protection & Emergency Services 278,494 121,197 334,869 270 Animal Control 10,900 13,361 13,200 280 Streetlights 14,600 13,157 15,074 300 Roads 8,653,022 8,460,895 8,361,031 400 Waste Disposal 546,562 517,672 583,532 450 Recycling 561,560 587,850 379,826 500 Cemeteries 10,100 12,550 13,100 610 Community Halls 202,792 195,121 178,739 615 Recreation 229,107 198,081 268,753 620 MNR Parks 428,695 437,353 451,209 660 Libraries 3,400 3,109 11,593 700 Planning 259,600 238,407 349,594 750 Property/Bldg Mtce (Grass/Cleaning/Snow Removal) 891,305 385,297 323,012 810 Municipal - Taxes 62,000 46,882 46,500 830 County 1,807,708 1,832,931 1,960,027 850 Education 1,477,161 1,495,083 1,488,888 890 Property Taxation 18,900 25,167 22,200 Total E Expenses 20,070,994 19,321,504 19,510,850 Total -25,292 Budget Report: i) Tax Rate Comparison 2012 to 2022; ii) Amended 2023 Dra… Page 6 of 133 Township of North Frontenac 2023 2022 Year End 2023 Budget 2023 Budget 2023 Year End 2022 Unaudited Year End Balances - Reserves / Reserve Funds Unaudited Year End Contributions TO Contributions FROM Reserve Funds Balances Reserve Funds Reserve Funds Based on 2023 Draft Budget RESERVES: Reserve Account # Working capital 01-000-0-24100 $150,000.00 $150,000 -$150,000 $150,000.00 RESERVE FUND TOTALS: $150,000.00 $150,000.00 -$150,000.00 $150,000.00 TANGIBLE CAPITAL ASSET (TCA) RESERVE FUNDS: Reserve Fund Account # PROTECTION TCA: Fire Sustainablility - TCA 01-200-0-24800 $136,120.93 $164,875 -$148,000 $152,995.93 Contribution to $164,875 Hoses, nozzles, machinery, misc general equipment -$10,000 Protective Clothing (bunker gear) -$9,000 SCBA -$12,000 NFC531 Fire Chief Truck - Replace 2015 F150 4x4 -$65,000 Ompah Fire Hall - Replacement of Roof (BCA) -$40,000 Clar Mill Fire Hall Fire Escape Exterior Stairs (BCA) -$12,000 Protection - Equipment TCA (Communication Tower) 01-260-0-24800 $18,103.30 $2,030 $0 $20,133.30 Contribution to $2,030 PROTECTION TCA SUB TOTAL: $154,224.23 $166,905.00 -$148,000.00 $173,129.23 ROADS: Road Sustainability TCA 01-300-0-24800 $1,561,699.68 $2,126,789 -$3,218,572 $469,916.68 OMPF contribution $250,000 $748,294 Contribution to $1,128,495 Hard Top Maintenance -$662,000 2023 International Tandem HV613 -$380,000 Gravel Road Maintenance - OCIF Grant -$296,000 Ardoch Road Bridge -$426,000 2023 Mack Tandem -$380,000 Arcol Rd. Bridge -$350,000 Guiderail Program -$80,000 Backhoe Caterpillar -$180,000 Wood Chipper -$75,000 Fuel Tank and Spreader for P22-1 PWF Truck -$15,000 12 Ton Float Trailer -$25,000 Tractor and Attachments -$240,000 Generator - Ward 3 Garage -$20,000 Garage Doors - Ward 1 Garage -$5,000 Sand Dome - Slab on Grade - Ward 1 Garage -$6,072 Removal of Underground Tanks -$25,000 Ompah Sand Shed -$43,500 Small Equipment & machinery -$10,000 ROADS TCA SUB TOTAL: $1,561,699.68 $2,126,789.00 -$3,218,572.00 $469,916.68 Budget Report: i) Tax Rate Comparison 2012 to 2022; ii) Amended 2023 Dra… Page 7 of 133 WASTE / RECYCLING: Waste Sustainability TCA 01-400-0-24800 $24,970.12 $10,500 -$20,000 $15,470.12 Contribution to $10,500 Retrofit Seacans -$15,000 Misc Equipment -$5,000 Recycling Sustainability TCA 01-450-0-24800 $8,729.86 $20,200 -$85,000 -$56,070.14 Contribution to $20,200 Contribution from Infrastructure TCA Sustainability Reserve Fund $0 Replace two Bear Wise Bins -$34,000 Replace two Bear Wise Bin with Stairs -$46,000 Misc Equipment -$5,000 WASTE / RECYCLING TCA SUB TOTAL: $33,699.98 $30,700.00 -$105,000.00 -$40,600.02 2023 2022 Year End 2023 Budget 2023 Budget 2023 Year End 2022 Unaudited Year End Balances - Reserves / Reserve Funds Unaudited Year End Contributions TO Contributions FROM Reserve Funds Balances Reserve Funds Reserve Funds Based on 2018 Draft Budget OTHER TCA Infrastructure Sustainability TCA - All Departments as required 01-000-0-24800 $1,513,620.48 $230,671 -$103,200 $1,641,091.48 Contribution to $100,000 2% per Asset Management Plan Contribution $130,671 Plevna Library - Windows -$7,200 Ward 2 Remediation -$5,000 Communication Tower -$25,000 Replacement waste Site Shelter -$35,000 Frame Box Painting - funded from Infrastructure Sustainability TCA Reserve Fund -$12,000 Building Maintenace for Raods garages -$19,000 Capital Acquisition - Ward 1 - TCA 01-000-1-24801 $32,606.93 $0 $0 $32,606.93 Electronics/Software Sustainability TCA - All Depts. 01-110-0-24860 $341,267.77 $34,000 $0 $375,267.77 Contribution to $34,000 Annual Replacement of Computers -$34,000 Streetlights Sustainability TCA 01-280-0-24800 $61,973.04 $4,500 $0 $66,473.04 Contribution to $4,500 Building Dept. Sustainability TCA 01-250-0-24800 $40,191.72 $5,500 $0 $45,691.72 Contribution to $5,500 OCIF - Formula based Funding 01-000-0-24035 $20,790.08 $0 $0 $20,790.08 Contribution to Community Hall - Sustainability TCA 01-610-0-24800 $206,535.28 $45,730 -$43,450 $208,815.28 Contribution to $45,730 Clar Mill Hall - Kitchen Updates (Cabinetry & Flooring) -$13,000 Clar Mill Hall - Slab Cement Pad Repair -$6,500 Clar Mill Hall - Parking Lot Pavement Repairs -$10,000 Barrie Hall - Replacement of Basement Level Windows -$4,350 Barrie Hall - Parking Lot Pavement Repair -$9,600 Recreation - Sustainability TCA 01-615-0-24800 $110,230.89 $18,324 -$25,800 $102,754.89 Contribution to $18,324 Repairs to Rink Boards and Upgrades for accessibility -$11,000 Multi-Purpose Equipment (Trailer) -$5,000 New Rototiller attachment for Tractor -$3,000 Cloyne Rec Facility - Bleachers -$6,800 CLSP (MNR Parks) - Sustainability TCA 01-620-0-24800 $18,085.59 $16,480 $0 $34,565.59 Contribution to $16,480 Budget Report: i) Tax Rate Comparison 2012 to 2022; ii) Amended 2023 Dra… Page 8 of 133 Prop/Bldg Maintenance - Sustainability TCA 01-750-0-24800 $1,422.63 $6,960 -$15,895 -$7,512.37 Contribution to $6,960 Mun. Office and Roads Garage - Condensing Units -$4,140 Mun. Office and Roads Garage - Overhead Doors -$6,205 MNR Storage Garage - Site Lighting -$5,550 OTHER TCA SUB TOTAL: $2,325,934.33 $362,165.00 -$188,345.00 $2,499,754.33 TOTAL TCA RESERVE FUNDS $4,075,558.22 $2,686,559.00 -$3,659,917.00 $3,102,200.22 OBLIGATORY RESERVE FUNDS: SPECIAL PARKS: (Obligatory Reserve Funds) Special Parks - Ward 1 (Former Barrie Township) 01-900-1-24002 $0.00 $0 $0 $0.00 Special Parks - Ward 2 (Former Clarendon Township) 01-900-2-24002 $0.00 $0 $0 $0.00 Special Parks - Ward 3 (Former Palmerston/Canonto Township) 01-900-3-24002 $0.00 $0 $0 $0.00 Special Parks Reserve Fund - Park Levy Only $14,000.00 $0 $0 $14,000.00 SPECIAL PARKS SUB TOTAL: $0.00 $0.00 $0.00 $0.00 BUILDING: (Obligatory Reserve Fund) Building Dept Surplus 01-250-0-24025 $43,751.38 $0 -$21,000 $22,751.38 Building Deficit (if Building Reserve = zero) -$21,000 BUILDING SUB TOTAL: $43,751.38 $0 -$21,000 $22,751.38 CANADA COMMUNITY BUILDING FUND (CCBF) formerly Federal Gas Tax (Obligatory Reserve Fund) Canada Community Building Fund (CCBF) formerly Federal Gas Tax (Obligatory Reserve Fund) 01-000-0-24030 $1,357,365.07 $207,521 -$590,125 $974,761.07 County FGT $135,500 County FGT contribution in lieu of CIP $13,775 Township FGT $58,246 Coxvale Bridge (B13) -$466,325 Boat Launches and Parking -$123,800 FEDERAL GAS TAX SUB TOTAL: $1,357,365.07 $207,521.00 -$590,125.00 $974,761.07 WASTE CLOSURE COSTS: (Obligatory Reserve Funds) Waste (Obligatory) for Closure Costs 01-400-0-24000 $716,018.86 $36,293 -$10,715 $741,596.86 Contibution to $36,293 Gull and Fernleigh Waste Sites -$10,715 WASTE (OBLIGATORY) SUB TOTAL: $716,018.86 $36,293 -$10,715 $741,597 TOTAL OBLIGATORY RESERVE FUNDS $2,117,135.31 $243,814.00 -$621,840.00 $1,739,109.31 2023 2022 Year End 2023 Budget 2023 Budget 2023 Year End Budget Report: i) Tax Rate Comparison 2012 to 2022; ii) Amended 2023 Dra… Page 9 of 133 2022 Unaudited Year End Balances - Reserves / Reserve Funds Unaudited Year End Contributions TO Contributions FROM Reserve Funds Balances Reserve Funds Reserve Funds Based on 2020 Draft Budget OTHER DISCRETIONARY: Contingency 01-000-0-24010 $978,734.48 $0 -$210,789 $767,945.48 Confidential Complaint (Roads) per Res #C42-20 -$3,000 Ward 1 (Roads) per Res #C25-20 -$51,000 Legal Fees - Res # C27-21 and C05-21 -$5,000 Confidential Complaint (By-Law) -$10,000 Economic Development initaitve per Res #82-20 -$19,414 County CIP dollars -$13,775 Stratgic Plan -$25,000 CIP per Res # 58-22 - Transferred into Reserve in 2022 payout in 2023 -$13,000 Stain MNR building and replace facia boards -$8,500 Wall mount electric shop heater for MNR building -$600 Crack sealing & line painting at Municipal building -$4,500 Stain addition of Municipal Complex -$8,000 herefore, added $24,000 to top up funds available for 2023 to $30,000 per Res #58-22 -$24,000 Cannabis Reserve
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