Committee of the Whole - 14 Oct 2016 - Agenda

Published October 14, 2016

Word Count 5943 words

Reading Time 28 min read

Body: Committee of the Whole Type: Agenda Meeting: Committee of the Whole Date: October 14, 2016 Collection: Council Agendas Municipality: South Frontenac

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TOWNSHIP OF SOUTH FRONTENAC COMMITTEE OF THE WHOLE MEETING AGENDA

TIME: DATE: PLACE:

8:30 AM, Friday, October 14, 2016 Holiday Manor Inn, Battersea.

Call to Order

Declaration of pecuniary interest and the general nature thereof

Reports for Information

(a)

Understanding the Long Range Financial Plan

2 - 25

(b)

Reviewing the Budget Process, 2016 in review

26 - 41

Other Business

Adjournment

Long Range Financial Plan Discussion October 14, 2016

Page 2 of 41

Purpose • The long range financial plan incorporates assumptions and forecasts over a 10 year period to try to provide predictability, stability and maintain sustainability. • The main factor in balancing tax levy vs reserves is taxpayer impact • September 13 COW – direction of 2.2 % taxpayer impact to maintain 15 million average reserve balance and smooth out taxpayer impact Page 3 of 41

Property Tax Primer

• Tax Bill is made up of 3 components: • Township share set by Council + • County Share set by County Council + • Education Share set by the Province • We only have control over the Township share Page 4 of 41

Property Tax Primer (continued)

Tax Bill = Township + County + Education Rates X Property Assessment + • Local Improvement Charge (including Solid Waste, Trailer Licence) Assessment values are set by MPAC Page 5 of 41

Property Tax Primer (continued)

Page 6 of 41

Property Tax Primer (continued)

• Target set by Council was 2.2% increase on Township share of Tax bill • % Target = 2017 SF Taxes – 2016 SF Taxes 2016 SF Taxes • The 2017 SF Taxes will also incorporate the assessment adjustment on the average phased-in residential property value Page 7 of 41

Property Tax Primer (continued)

SF to be raised by taxes = $ Expenses - $ Revenues Township Rate =

SF to be raised by taxes Total Weighted Assessment

SF Share of Taxes= Township Rate X Property Assessment + Solid Waste Charge Page 8 of 41

Long Range Financial Plan Components • What is incorporated into Long Range Financial Plan? CAPITAL

 Capital Expenses – Funding Sources = Net Capital Transfer  Net Capital Transfer: o Is incorporated into operating budget to calculate the amount to be raised by taxation

 Capital Expenses: o including Roads, Bridges, Facilities, Vehicles/Equipment

 Funding Sources: o Capital Funding such as OCIF base, County FGT, Twp FGT, City Arterial Roads o Transfer from Reserves Page 9 of 41

Long Range Financial Plan Components

Page 10 of 41

Long Range Financial Plan Components OPERATING

 Operating Expenses – Funding sources = To be raised by Taxation  To be raised by taxation: o Is used to calculate Township Rate o Rate X Property Assessment + Local Improvement Charges = SF share of Taxes o SF share of Taxes is used to calculate taxpayer impact Page 11 of 41

Long Range Financial Plan Components  Operating Expenses: o Incorporates all Departments/Services except for Sydenham Water o Includes Transfers to Reserves such as 1% of net levy for AIR (Asset Investment Reserve) o Net Capital Transfer (calculated under capital forecast)

 Funding Sources: o Overall Township revenues primarily driven by taxation o Incorporates Government Grants such as OMPF, WDO Recycling Funding o Township charges such as user charges, permits, licenses o Transfers from Reserves for operating expenses Page 12 of 41

Long Range Financial Plan Components

Page 13 of 41

Long Range Financial Plan Components RESERVES

• As transfer to or from reserves are itemized in operating and capital schedules, reserve balances are adjusted accordingly • Reserves are subdivided between capital and operating  Capital Reserves: Purpose is to fund capital needs such as vehicle equipment reserve, Asset investment reserve, Facilities reserve, etc  Operating reserves: Purpose is to stabilize operations and cash flow. Examples include Working Funds, Winter Control, Fire Wages Page 14 of 41

Long Range Financial Plan Components TAXPAYER IMPACT

To be raised by taxation = Tax rate Weighted assessment • Tax rate X Property Assessment + Local Improvement Charges = SF share of tax bill • Year over year increase of SF share of tax bill to be kept at tax payer impact based on Council direction (2.2%) • Options to adjust percentage impact :

Page 15 of 41

 Reserves: adjust transfer from reserves to adjust to be raised by taxation  Operating expenses: find savings in operating expenses to reduce the amount to be raised by taxation  Reduce Capital Projects/Purchases funded by Net Capital Transfer

Long Range Financial Plan Assumption • The following are staff assumptions and are estimated expenses which establish capacity. Council may establish other priorities to deal with ongoing requirements using the capacity created within the plan

Page 16 of 41

Assumptions - Assessment • Phase-in assessment 2.0% (previous 4-4.5%) • Assessment growth 1.75% (previous 1.25-2.5%) • 2017 is the first year of a new 4 year reassessment Page 17 of 41

Assumptions - Operating • Revenues  OMPF anticipated to remain stable  OCIF base is anticipated to increase, doubling in 2017  Investment income is estimated to increase by $125,000 per year

• Operating expenses  Cost of Living allowance 2%  Except: Insurance 5%, Utilities/Communications 4%, Fuel 3%

• Anticipated Service Demands addressed by including additional staffing positions 

One non-union and one unionized from 2017-2021 and one unionized from 2022-2026, specific roles unknown at this time

• Known Challenges/changes include: Increased staffing & benefit costs Continued pressures on maintaining existing infrastructure and service levels

Page 18 of 41

 

Assumptions - Capital • 2% inflation factor applied to future years • Fire, Public Works and Building vehicle costs are projected in a 25 year plan • Public Works vehicle schedule anticipates service demands and an additional tandem every 3 years • Roads construction costs including bridges based on PW schedule provided to Council September 13th, 2016. The schedule incorporates a 5% increase per year including inflation or an additional 3.2 million over 10 years Page 19 of 41

Assumptions - Capital Facilities • Condition assessment on facilities is to be completed in 2016 and will enable the update of the asset management plan and a more accurate projection of needs • A base investment has been allocated for facilities and parks of $500,000 and $100,000 respectively, per year, based on historical data. • Plan also includes enhancements:

Page 20 of 41

 OPP station upgrades over 2 years totaling $500,000  New fire halls every 3 years beginning in 2020 with a value of $2.25 million as well as an additional $750,000 in 2017 for Perth Road firehall  Keeley Road improvements in 2019 with a value of $1.5 million  Administrative offices in 2022 with a value of $2.75 million

Assumptions - Capital

Page 21 of 41

Other • Scales for Loughborough landfill in 2018 for $150,000 • Landfill closure costs for Loughborough and Salem in 2023 and 2024 respectively • Communications infrastructure funds of $300,000 were allocated in 2016. The plan includes further funds in the amount of $750,000 per year from 2017 to 2020 • SCBA equipment replacement was identified in 2016 with 40,000 being set aside. Plan incorporates an additional $560,000 over 2017 and 2018. • Any borrowing is assumed to be offset by including the repayment costs within the existing capital forecast and reallocating or deferring projects where necessary.

Long Range Financial Plan Projection • Overall projected expenses over 10 years grow steadily by inflation and significant changes are driven by various capital projects • The main change in the transfer to reserves is the impact of the Asset Investment Reserve Page 22 of 41

Long Range Financial Plan Projection

Page 23 of 41

Long Range Financial Plan Projection • At the end of 2015, total reserves are projected at just over 15 million • It is estimated that with maintaining an average taxpayer impact of 2.2% over the 10 year period, reserves would maintain an average balance of $15 million and would have a balance of just over $18 million in 2026 Page 24 of 41

Long Range Financial Plan Projection

Page 25 of 41

Page 26 of 41

TOWNSHIP OF SOUTH FRONTENAC

2016 Draft Budget

Including:

High Level Summary of Changes .

Summary

Departmental Operating Budgets

Capital Budget

Reserve & Reserve Funds

For presentation: Saturday November 14, 2015 9:00 AM

Council Chambers

Distributed to Council on Tuesday, November 10, 2015

Please bring handout with you to Saturday’s session

Page 27 of 41

TOWNSHIP OF SOUTH FRONTENAC

2016 Draft Budget - November 14,2015 The attached budget reflects a 2% taxpayer impact based on the average phased-in residential property.

Below is a high level summary of changes from last year’s budget. Variances in presented budget Costs Savings Landfill Monitoring/Complliance

Hydro - new LED Streetlights Lost Revenues Penalties and Interest

Recycling Processing Revenues Recycling Provincial Funding

-111,000 -66,000 177.000 40,000 10.300 10,000 60,300

Increased Costs

Current Asset Investment Reserve Impact OPP new contract

Committed Staffing Costs Hydro Loosetop Maintenance Winter Control

163,640 36,419 134,800 105,300 83,000 47.613 570,772

Enhanced Services

Winter Control - Partially Maintained Roads Organizational Review

Centre line painting Expanded Roads Construction Staffing - 3 students Total

80,000 45,000 70,000 300,000 31,800 526,800 980,872

Below is a summary of enhancements not incorporated in the presented budget. Enhancements not included Staff Recommendations

Organization review potential staffing costs Create Fire Equipment reserve -SCBA equipment

160,000 40,000 200,000

Council Suggestions - not identified as priorities by staff Guide Rail Assessment Solid Waste Audit

33,000 33.000 34.000 100,000

Total Enhancements

300,000

Road Classification update and bylaws

Incorporating the staff recommended enhancements not included would bring

the taxpayer impact to 3.14% or an increase of $41.10

Incorporating the Council suggested enhancements not included would bring

the taxpayer impact to 2.57% or an increase of $33.67

Incorporating all enhancements not included would bring the taxpayer impact

to 3.71% or an increase of $48.58

3 Page 28 of 41 TOWNSHIP OF SOUTH FRONTENAC

2016 Draft Budget - November 14, 2015 Summary of Revenue and Expense

Actuals

2015-2016 Budget

2015 Budget 31-0ct-15 2016 Budget

Variance

REVENUE Property Taxation User Charges Licenses, Permits and Rents Government Grants

188,000 15,594,789 2,170,879 711,860 2,317,510

188,000

0.00%

1,995,174

2,231,403

60,524

2.79%

599,781

724,405

12,545

1.76%

1,790,139

1,736,079

-581,431 -25.09%

672,953

-84,929 -11.21%

Grants from Other Municipalities

757,882

Investment Income

157,412

110,062

151,600

-5,812

Penalties and interest on taxes

400,000

285,644

360,000

-40,000 -10.00%

Donations

117,600

104,254

154,500

36,900

7,065

60,347

22,065

Transfers From Reserves/Reserve Funds

4,962,831

2,252,267

5,259,206

296,375

5.97%

TOTAL Revenue

11,791,039 22,792,458

11,500,211

-290,828

-2.47%

3.846,084

2,783,332

3,444,977

-401,107 -10.43%

Other

-3.69%

31.36%

15,000 212.31%

OPERATING EXPENSE General Government

Protection to Persons and Property Fire

2,850,010

1,274,968

2,708,408

-141,602

Police

2,921,791

2,419,096

2,958,010

36,219

1.24%

Conservation Authorities

201,575

194,938

207,670

6,094

3.02%

Protective Inspections and Control

117,349

-3,647

-3.01%

-4.97%

120,997

89,415

Emergency Measures

1,960

0.00%

Building Department

461,343

381,461

492,955

31,612

6.85%

Roadway Maintenance

10,331,796

8,808,557

11,296,439

964,643

9.34%

Winter Control

1,852,049

1,561,169

1,979,819

127,770

6.90%

TranspoTtation Sen/ices

Environmental Ser/ices

Water System

297,162

144,535

363,547

66,385

22.34%

Solid Waste Management

2,817,996

1,984,527

2,721.951

-96,046

-3.41%

Parks, Recreation and Cemeteries

1,257,134

934,660

1,407,487

150,353

11.96%

Planning and Development TOTAL Expense

332,931

225,540

327,312

-5,619

-1.69%

27,292,828 20,802,200

28,027,884

735,056

2.69%

TO BE RAISED BY TAXATION

15,501,789 -1,990,258

18,527,673

1,025,884

6.62%

IMPACT ON TAXPAYER:

BASED ON AVERAGE PHASE-IN ASSESSMENT THE TOWNSHIP’S SHARE OF THE TAX BILL ON A $228,223 PROPERTY WILL INCREASE 2.00% WHICH EQUALS $26.22

Page 29 of 41

TOWNSHIP OF SOUTH FRONTENAC

2016 Draft Budget - November 14, 2015 General Government Detail

Actuals

2015-2016 Budget

2015 Budget

31-0ct-15

2016 Budget

Variance

GENERAL MUNICIPAL ACTIVITY 2. Revenue

Taxation - Supplementary & PIL
Government Grants 5

Investment Income

Penalties and interest on taxes
Other
Total Revenue

188,000

15,594,789

188,000

1,990,069

1,465,600

-524,469 -26.35%

151.812

105,032

146,500

-5,312 -3.50%

400,000

285,644

360,000

-40,000 -10.00%

9,185

2,729,881

17,460,250

2,160,100

0.00%

-569,781 -20.87%

Expense

Operations

Transfer to Reserves

1,960,434

1,445,150

1,599,605

-360,829 -18.41%

Total Expense

1,960,434

1,445,150

1,599,605

-360,829 -18.41%

TOTAL GENERAL MUNCIPAL ACTIVITY

-769,447

-16,015,100

-560,495

208.9S2

0.00%

-27.16%

COUNCIL
Revenue
Grants from Other Municipalities

14,000

Transfer from Reserves

17,150

Total Revenue

17,150

14,000

14,000 100.00%

147,857

1,207

0.82%

14,000 100.00% 0

0.00%

Expense
Remuneration

146,650

126,191

Benefits

2,568

3,396

2,594

1.00%

Memberships, Training and Travel

33,600

32,481

34,000

400

1.19%

9,880

500

5.33%

Communications

9,380

8,914

Council Operations

28,518

37,961

27,262

-1,256 -4.40%

Grants

138,000

34,048

152,000

14,000 10.14%

Transfer to Capital

0.00%

Transfer to Reserves

10,000

0.00%

Total Expense

368,717

252,991

383,593

14,876

4.03%

TOTAL COUNCIL

368,717

235,842

369,593

876

0.24%

Transfer from Reserves

0.00%

Total Revenue

0 100.00%

Remuneration

0.00%

Benefits

0.00%

Memberships, Training and Travel

393

0.00%

Communications

0.00%

Elections Operations

254

0.00%

Transfer to Reserves

25,000

0.00%

Total Expanse

25,000

25,647

25,000

0.00%

TOTAL ELECTIONS

25.000

25,647

25,000

0.00%

ELECTIONS
Revenue
Expense

Page 30 of 41 6

TOWNSHIP OF SOUTH FRONTENAC

2016 Draft Budget - November 14, 2015 General Government Detail

Actuals

2015-2016 Budget

2015 Budget

31-0ct-15

2016 Budget

Variance

CORPORATE SERVICES
Revenue
User Charges

12,200

57,797

12,200

0.00%

Licenses, Permits and Rents

1,600

1,145

1,600

Government Grants

0.00%

1,280

1,000

Other

-280 -21.88%

Transfer from Reserves

77,500

56,500

-21,000 -27.10%

Total Revenue

92,580

58,943

71,300

-21,280 -22.99%

Remuneration

601,821

432,083

618,186

16,365

2.72%

Benefits

182,174

128,240

191,327

9,153

5.02%

0.00%

Memberships, Training and Travel

19,550

16,248

21,050

1,500

7.67%

Communications

41,108

39,663

45,135

4,027

9.80%

Professional and Consulting Fees
Administrative Operations 59 Transfer to Capital
Total Expense

72,721

36,744

93,260

20,539 28.24%

153,015

88,624

145,539

-7,476 -4.89%

35,000

32,164

32,500

-2,500

-7.14%

1,105,388

773,767

1,146,996

41,608

3.76%

TOTAL CORPORATE SERVICES

1,012,808

714,824

1,075.696

62,888

6.21%

209,470

164,622

208,139

-1,331

-0.64%

0.00%

112,549

155,720

30,000

-82,549 -73.34%

322,019

320,342

238,139

-83,880 -26.05%

1,921

4,142

-1,921 -100.00%

5,032

0.00%

Expense
Inter Departmental Transfer
ADMINISTRATIVE FACILITIES
Revenue
Facilities Revenue
Donations

66 Transfer from Reserves Total Revenue

Expanse
Remuneration
Inter Departmental Transfer
Professional and Consulting Fees
Facilities Operating Costs 72 Transfer to Capital

12,428

8,339

2,500

145,716

96,713

155,619

124,549

166,552

30,000

0.00%

-9,928 -79.88% 9,903

6.80%

-94,549 -75.91%

Transfer to Reserves

101,931

5,000

101,664

Total Expense

386,545

285,777

289,783

-96,762 -25.03%

TOTAL ADMINISTRATIVE FACILITIES

64,526

-34,565

51.644

-12,882

-19.96%

76 Total General Government

701,605

-15,073,352

961,438

259,834

37.03%

-267

-0.26%

Explanation of Significant Variances Line 4

Federal Gas Tax now only recognized when spent

Line 6

Penalties Revenue

Line 11

Federal Gas Tax - offset of line 4 / Asset Investment Reserve current year

Line 16/25

County C1P

Line 57

Assessment Roll Audit/HR Module Implementation/Legal Fees/ Organ izational Review

Page 31 of 41

TOWNSHIP OF SOUTH FRONTENAC

2016 Draft Budget - November 14, 2015 Protection to Persons and Property Detail

Actuals

2015-2016 Budget

2015 Budget 31-0ct-15 $

2016 Budget

Variance

FIRE

Revenue
User Charges

59,500

53,840

59,500

0.00%

Transfer from Reserves

0.00%

1,509,100

203,100

1,325,615

Total Revenue

-183,485 -12.16%

1,568,600

256,940

1,385,115

-183,485 -11.70%

Remuneration

441,494

343,154

447,265

5,771

1.31%

Benefits

64,458

55,413

64,523

0.10%

Memberships, Training and Travel

3,800

3,145

12,300

Communications & Public Education

77,309

28,813

76,731

Professional and Consulting Fees

3,300

599

Fire Operations

224,592

163,382

Transfer to Capital

1,546,000

227,441

1,390,615

334,500

334,970

334,500

0.00%

Total Expense

2,705,453

1,156,917

2,558,016

-147,436

-5.45%

TOTAL FIRE

1,136,853

899,978

1,172,901

36.049

3.17%

Grants from Other Municipalities
Other

Expense

Transfer to Reserves

-1,500 -10.87% -578

-0.75%

3,300

0.00%

228,782

4,190

1.87%

-155,385 -10.05%

FIRE FACILITIES
Expense
Facilities Operating Costs

135,557

109,384

141,392

5,835

4.30%

Total Expense

135,557

109,384

141,392

5,835

4.30%

TOTAL FIRE FACILITIES

135,557

109,384

141.392

5,835

4.30%

911 Operations

9,000

8,667

9,000

-1

-0.01%

Total Expense

9,000

8,667

9,000

-1

-0.01%

TOTAL 911 SERVICE

9,000

8,667

9.000

-1

-0.01%

1,281,410

1,018,029

1,323,293

41.883

3.27%

911 SERVICE
Expense
TOTAL FIRE

Explanation of Significant Variances

Page 32 of 41

“T-

TOWNSHIP OF SOUTH FRONTENAC

2016 Draft Budget - November 14,2015 Protection to Persons and Property Detail

Actuals

2015-2016 Budget

2015 Budget

31-0ct-15

2016 Budget

Variance

PROTECTIVE INSPECTIONS AND CONTROL

Revenue
User Charges

5,625

6,096

5,625

0.00%

Licenses, Permits and Rents

62,720

60,950

61,500

-1,220

-1.95%

Government Grants

21,000

24,086

21,000

0.00%

Other

2,065

0.00%

Total Revenue

91,410

91,132

90,190

-1,220

-1.33%

0.00%

Memberships, Training and Travel

12,800

8,928

12,800

0.00%

Communications

3,125

2,834

3,125

0.00%

Expense

Inter Departmental Transfer
Professional and Consulting Fees
Protective Operations

4,000

1,310

2,800

-1,200 -30.00%

101,072

76,343

98,624

-2,447

-2.42%

0.00%

Total Expense 120,997
TOTAL PROTECTIVE INSPECTIONS AND CONTROL 29,587

89,415

117,349

-3,647

-3.01%

-1,717

27,159

-2,427

-8.20%

Transfer to Reserves
EMERGENCY MANAGEMENT
Revenue
Transfer from Reserves

0.00%

Total Revenue

100.00%

Remuneration

400

0.00%

Memberships, Training and Travel

200

0.00%

Communications

660

0.00%

Emg Management Operations
Total Expense

700

0.00%

1,960

0.00%

TOTAL EMERGENCY MANAGEMENT

1,960

0.00%

Expense

Explanation of Significant Variances

Page 33 of 41

TOWNSHIP OF SOUTH FRONTENAC

2016 Draft Budget - November 14, 2015 Protection to Persons and Property Detail

Actuals

2015-2016 Budget

2015 Budget

31-0ct-15

2016 Budget

Variance

BUILDING

Revenue
User Charges
Licenses, Pemnite and Rents 5

Government Grants

6, Other 7

6,080

9.530

13,000

361,200

312,031

361,200

5,000

2,035

20,000

15,000 300.00%

6,920 113.82% 0

0.00%

Transfer from Reserves

65,363

42,734

75,060

9,697

14.84%

Total Revenue

437,643

366,330

469,260

31,617

7.22%

Remuneration

224,850

177,112

218,886

-5,964

-2.65%

Benefits

78,744

59,668

72,736

-6,008

-7.63%

0.00%

Memberships, Training and Travel

7,900

3,824

12,400

4,500

56.96%

Communications

3,505

2,467

3,770

265

7.57%

Professional and Consulting Fees

11,000

17,132

26,000

15,000 136.36%

Building Operations

55,644

36,952

79,468

23,824

42.82%

Transfer to Capital

35,000

42,734

35,000

0.00%

Transfer to Reserves

21,000

23,035

21,000

0.00%

Total Expense

437,643

362,924

469,260

31,617

7.22%

-3,406

58.66%

User Charges

2,600

2,650

2,600

0.00%

Total Revenue

2,600

2,650

2,600

0.00%

Remuneration

14,847

12,373

14,995

148

1.00%

Benefits

5,353

4,461

5,200

-153

-2.86%

Expense

Inter Departmental Transfer
TOTAL BUILDING
CIVIC NUMBERS
Revenue
Expense
Civic Numbers Operations

3,500

1,704

3,500

0.00%

28 Total Expense

23,700

18,538

23,695

-5

-0.02%

TOTAL CIVIC NUMBERS

21,100

15,888

21.095

-5

-0.02%

TOTAL BUILDING

21,100

12.482

21,095

-5

-0.02%

4,431,222

3,622,898

4,512,987

81.765

1.85%

Total Protection to Persons and Property Detail Explanation of Significant Variances Line 3

Anticipated revenue from enforcement

Line 6 Line 7

Billing of recoverable services. Offsetting expense on line 14 Additional funding from reserves to break even building operations

Line 12

Additional training for 2 inspectors

Line 15

Insurance deductible on litigation / reallocation of IT costs

TOWNSHIP OF SOUTH FRONTENAC

Page 34 of 41

2016 Draft Budget - November 14,2015 Transportation Services Detail

Actuals

2015 Budget $ 1.

2015-2016 Budget

31-0ct-15 2016 Budget $

Variance

ROADS

Revenue

3, Dear Charges 4

6,000

Licenses, Permits and Rents

12,498

6,000

65,520

46,358

80,616

Government Grants

114,179

109,279

113,779

Grants from Other Municipalities

752,882

658,953

47.251

Other

0.00%

15,096 23.04% -400

-0.35%

-93,929 -12.48%

0.00%

498,286

22.40%

3,162,581

1,447,038 2,722,286 1,662,425 3,581,634

419,053

13.25%

1,045,034

6.45%

Transfer from Reserve

2,224,000

Total Revenue 9.

Expense

Remuneration

928,807 1,112,398

67,364

Benefits

377,371

471,988

367,642

-9,729 -2.58%

Inter Departmental Transfer

-748,365

-615,267

-766,980

-18,615

Memberships, Training and Travel

35,500

34,740

41,500

6,000 16.90%

Communications

38,574

28,273

31,366

-7,208 -18.69%

Professional and Consulting Fees

25,000

38,512

37,000

12,000 48.00%

2.49%

Roads Operations * (see details below)

2,324,184

2,105,736 2,540,156

215,972

9.29%

Transfer to Capital

6,734,500

5,361,682 7,245,500

511,000

7.59%

Transfer to Reserves

500,000

454,108

687,857

187,857 37.57%

Total Expense

10,331,798

8,808,559 11,296,439

964,641

9.34%

TOTAL ROADS

7,169,217

7,146,134 7,714,805

545,588

7.61%

WINTER CONTROL

Expense

Remuneration

433,982

277.236

407,503

-26,479

-6.10%

Benefits

144,487

141,846

-2,641

-1.83%

Inter Departmental Transfer

411.815

378,897

548,000

136,185 33.07%

Winter Control Operations
Transfer to Capital

861,765

905,036

682,470

20,705

2.40%

0,00%

Total Expense

1,852,049

1,561,169 1,979,819

127,770

6.90%

TOTAL WINTER CONTROL

1,852,049

1,561,169 1,979,819

127,770

6.90%

Total Transportation Services

9,021,266

8,707,303 9,694,624

673,358

7.46%

YTD Actual 31.

Roads Operations Breakdown

2015 Budget

2015-2016 Budget

31-0ct-15 2016 Budget

Variance

Maintenance - Structures

27,358

21,650

24,451

-2,907 -10.63%

Roadside Maintenance

289,500

298,948

316,500

27,000

9.33%

Hardtop Maintenance

350,000

270,923

372,000

22,000

6.29%

Loose Top Maintenance

232,000

340,994

315,000

83,000 35.78%

Safety Devices

208,600

239,590

312,500

103,900 49.81%

Street Lights

88,417

49,784

26,028

-62,389 -70.56%

Overhead

1,128,309

883,847

1,173,676

TOTAL ROADS MAINTENANCE

2,324,184

2,105,736 2.540,156

45,367

4.02%

215,972

9.29%

Explanation of Significant Variances Line 4

Rent increase & additional rent - offeetting expense under line 16

Line 6

City of Kingston Funding

Line 10

Student and annualization of staffing

Line 13

Staff Training

Line 15

Ongoing road network assessment

Line 16

Loosetop, guiderail maintenanoe / reallocation of IT costs /Centre line painting

Line 18

City of Kingston Funding to reserve for 2017 use

Line 29

5 year average + 80,000 for partially maintained roads

Page 35 of 41

TOWNSHIP OF SOUTH FRONTENAC

2016 Draft Budget - November 14, 2015 Environmental Services Detail

WATER SYSTEM

Revenue

Actuals

User Charges
Licenses, Permits and Rents

2015-2016 Budget

2015 Budget

31-OCM5

2016 Budget

294,762

204,170

361,147

2,400

2,000

2,400

0.00%

Variance

66,385 22.52%

Government Grants

Other

200

0.00%

Transfer from Reserves

0.00%

Total Revenue

297,162

206,370

363,547

Expense 3,000

Remuneration

66,385 22.34%

1,426

3,030

1.00%

554

0.00%

3,887

3,410

3,785

-102 -2.62%

Professional and Consulting Fees
Water System Operations

132,107

78,325

138,000

5,893 4.46%

61,501

60,820

72,543

11,042 17.95%

Transfer to Reserves

96,667

146,169

49,522 51.23%

Total Expense

297,162

144,535

363,547

66,385 22.34%

-61,835

1,580,732

1,498,076

1,570,431

-10,301 -0.65%

Inter Departmental Transfer
Communications
TOTAL WATER SYSTEM

0.00%

SOLID WASTE AND FACILITIES MANAGEMENT 19

Revenue

User Charges
Government Grants

121,000

128,211

111,000

-10,000 -8.26%

Transfer from Reserves

482,500

242,762

429,300

-53,200 -11.03%

2,184,232

1,869,050

2,110,731

-73,501 -3.37%

Remuneration

268,183

239,384

272,992

4,809

Benefits

92,570

69,846

91,762

-808 -0.87%

Inter Departmental Transfer

55,000

24,325

65,000

10,000 18.18%

Memberships, Training and Travel

3,300

884

3,300

0.00%

29, Communications

26,960

12,592

26,960

0.00%

30 Professional and Consulting Fees

228,000

101,873

106,500

Solid Waste Management Operations
Transfer to Capital

1,621,483

1,252,860

1,686,136

64,653

482,500

242,762

429,300

-53,200 -11.03%

40,000

Total Revenue

Expense

Transfer to Reserves
Total Expense

1.79%

-121,500 -53.29%

3.99%

0.00%

2,817,996

1,984,527

2,721,951

-96,046 -3.41%

TOTAL SOLID WASTE UANAGEMENT

633,764

115,477

611,220

-22,545 -3.56%

Total Environmental Services

633,764

53,643

611,220

-22,545 -3.56%

Explanation of Significant Variances Line 20

Decreased processing revenue on recycling

Line 21

Decreased provincial funding on recyding

Line 30

Savings on Landfill Monitoring/Compliance fees

Page 36 of 41

TOWNSHIP OF SOUTH FRONTENAC

2016 Draft Budget - November 14,2015 Parks, Recreation and Cemeteries Detail

PARKS AND RECREATION PROGRAMS

Revenue

Actuals

2015-2016 Budget

2015 Budget

31-0ct-15

2016 Budget

Vanance

-4.99%

User Charges

47,680

45,194

45,300

-2,380

Government Grants

18,233

13,366

10,500

-7,733 -42.41%

Donations

4,600

54,254

4,500

-100

-2.17%

Other

1,676

0.00%

Transfers From Reserves/Reserve Funds

0.00%

Total Revenue

70,513

114,489

60,300

Expense

Remuneration

126,633

121,538

132,040

5,407

4.27%

Benefits

17,101

21,214

22,356

5,255

30.73%

Inter Departmental Transfer

7,500

2,050

7,500

0.00%

Memberships, Training and Travel

8,300

3,254

8,450

150

1.81%

10,513

11,885

10,554

0.39%

200

0.00%

58,954

87,697

60,879

1,925

3.27%

Grants

0.00%

Transfer to Capital

0.00%

Total Expense 229,202
TOTAL PARKS AND RECREATION PROGRAMS158.689

247,699

241,980

12,778

5.58%

133,210

181,680

22,991

14.49%

Communications

Professional and Consulting Fees
Parks and Recreation Programs - Operations

Transfer to Reserves

-10,213 -14.48%

22 PARKS AND RECREATION FACILITIES 23.

BUILDINGS

Revenue

User Charges

783

5,000

Licenses, Permits and Rents

7,950

12,058

8,450

Grants from Other Municipalities

5,000

-5,000 -100.00%

Donations/Contributions

63,000

50,000

-63,000 -100.00%

Transfer from Reserves

323,923

81,116

122,000

-201,923 -62.34%

Total Revenue

394,873

143,956

135,450

-259,423 -65.70%

Expense 890

6,486

-890 -100.00%

17,050

6,875

7,000

838

671

740

-98

-11.73%

7,600

1,764

7,600

0.00%

Building Operations

125,847

110,442

146,595

20,748

16.49%

Transfer to Capital

391,923

144,012

126,000

-265,923 -67.85%

Total Expense

544,149

270,248

287,935

-256,214 -47.09%

TOTAL BUILDINGS

149,276

126,292

152,485

Remuneration

Benefits

Inter Departmental Transfer

Communications

Professional and Consulting Fees

5,000 100.00% 500

6.29%

0.00%

-10,050 -58.94%

3,209

2.15%

Page 37 of 41

/ ot

TOWNSHIP OF SOUTH FRONTENAC

2016 Draft Budget - November 14, 2015 Parks, Recreation and Cemeteries Detail

PARKS

Revenue

Actuals

2015-2016 Budget

2015 Budget

31"0ct-15

2016 Budget

Variance

User Charges

1,000

537

1,000

Licenses, Permits and Rents

1,000

617

500

Government Grants

Donations/ContributJons

50,000

150,000

Transfer from Reserves

136,000

62,647

431,500

295,500 217.28%

Total Revenue

188,000

63,801

583,000

395,000 210.11%

Expense

Remuneration

5,951

-5,951 -100.00%

Benefits

Other

0.00%

-500 -50.00% 0

0.00%

100,000 200.00% 0

0.00%

52,853

Inter Departmental Transfer

15,000

35,180

15,000

0.00%

Professional and Consulting Fees
Parks Operations

8,000

1,696

8,000

0.00%

113,534

126,780

116,856

3,322

2.93%

186,000

62,647

581,500

395,500 212.63%

328,485

279,157

721,356

392,871 119.60%

140,485

215,356

138,358

-2,129

-1.52%

Transfer to Capital
Total Expense

TOTAL PARKS

ARENA

Revenue

0.00%

User Charges

0.00%

Transfer from Reserves

100.00%

Total Revenue

100.00%

Expense

Remuneration

1,200

650

1,200

0.00%

Transfer to Others

68,263

67,287

69,489

1,226

1.80%

Total Expense

69,463

67,937

70,689

1,226

1.76%

TOTAL ARENA

69,463

67,937

70,689

1,226

1.76%

TOTAL PARKS AND RECREATION FACILITIES

359,223

409,585

361,530

2,306

0.64%

TOTAL PARKS AND RECREATION

517,912

542,794

543,210

25,298

4.88%

CEMETERIES

Revenue

User Charges

49,000

30,598

44,000

-5,000 -10.20%

Investment Income

5,600

5,030

5,100

-500

-8.93%

Donations

100.00%

Transfer From Reserves

100.00%

Total Revenue

54,600

35,628

49,100

Expense

Cemetery Operations

75,836

59,619

75,527

-309

-0.41%

100.00%

10,000

0.00%

Transfer to Capital

-5,500 -10.07%

Transfer to Reserves

10,000

Total Expense

85,836

69,619

85,527

-309

-0.36%

TOTAL CEMETERIES

31,236

33,991

36,427

5.191

16.62%

549,148

576,786

579,637

30,489

5.55%

Total Parks, Recreation and Cemeteries Explanation of Significant Variances Line 4

Provincial student hjnding

Line 10/11

Student allocation

Line 28/46

Contributions received re: Capital

Line 37

Increased costs Library / Stonrington Centre / boat ramps

Page 38 of 41

TOWNSHIP OF SOUTH FRONTENAC

2016 Draft Budget - November 14, 2015 Planning and Development Detail

Actuals

2015-2016 Budget

2015 Budget

31-0ct-15

2016 Budget

PLANNING

Revenue

User Charges

95,200

62,377

Government Grants

38,549

40,697

Grants from Other Municipalities

Variance

95,100

-100

-0.11%

-38,549 -100.00% 0

0.00%

Transfer from Reserves

29,396

64,445

35,049 119.23%

Total Revenue

163,145

103,074

159,545

-3,600

-2.21%

Expense

Remuneration

122,546

99,906

133,990

11,444

9.34%

Benefits

42,572

32,179

42,615

0.10%

0.00%

Memberships, Training and Travel

7,600

2,462

7,200

-400

-5.26%

Communications

5,135

3,876

5,450

315

6.14%

Professional and Consulting Fees
Planning Operations

50,000

52,761

30,000

95,078

24,357

98,056

2,979

3.13%

Transfer to Reserves

10,000

0.00%

Total Expense

332,931

225,540

327,312

-5,619

-1.69%

TOTAL Planning and Development

169.786

122,466

167,767

-2,019

-1.19%

Inter Departmental Transfer

Explanation of Significant Variances Line 4 Line 6

Source Water Provincial Funding to 2015 Source Water Funding from prior years

Line 9

Summer student

-20,000 -40.00%

Page 39 of 41

2016 CAPITAL BUDGET BUDGETED

PROPOSED FINANCING GRANT/

GENERAL GOVERNMENT Corporate Services

New Projects Server Migration Parks and Recreation Software Fatal

Asset Management customizations/document update

PROTECTIVE SERVICES

EXPENDfTURE TAX LEVY RESERVESOTHER

7,500 15,000

10,000 32,500

7,500

10,000 7H000

35,000 35,000

35,000 3n 000

Working Funds Working Funds n

Building

Pick up Truck/SUV (replacing 2007) ub-total Fire 0

New Projects Pagers

New-Commerdal bunker gear washer/dryer-Station 8 Replacement extrication equipment - Station 4 1/2 ton truck - Replace 2003-Unit 27 Dtal

INSPORTATION DEPARTMEN1 Carried Forward from 2015

15,000

Building Equipment 0

15,000

30,000 35,000

45,000 125,001 160,001

65.00( 65.001

Working Funds

45,000 60,000 9K 000

0 0

ArcGIS desktop

5,500

Reshingle Sand Dome/Doors - Hartington Reshingle Sand Dome/Doore - Bedford

50,000 50,000

Fiscal-Working Funds (unspent Capital)

50,000 50,000

Office Renovations: Keeley

20,000

Vertical - Facilities Res Vertical - Facilities Res Vertical - Facilities Res

Keeley- Paint Booth Conversion to service bay

10,000

Vertical - Facilities Res

Radio Communication (Fire and PW)

300,000 50,000 16,000 10,000 500,000 24,000 60,000 10,000 35,000 35,000 55,000 55,000 250.000 30,000 150,000 15,000 15,000 50,000 100,000

300,000 50,000 16,000 10,000 500,000

Working Funds Working Funds

New Projects

Sbreet Lighte - New LED Installation Bedford Patrol Yard Improvements

Picadilly Patrol Yard Decommissioning Stomngton Salt Storage & Site works

Keeley Patrol yard - Garage Door replacements Keeley Patrol yard - Generator replacement Keeley Patrol yard - Front power gate Half ton - 4 X 4 - Replace 2010 F49 Half ton - 4X4 - Replace 2005 F35 3/4 ton 4 X 4 with Plow/Sander-replace 2010 F2 3/4 ton 4 X 4 with Plow/Sander- replace 2008 F41 Tanden Tmck - replace 2000 F16 Water tank for dump truck

Backhoe - replace 1993 BT91 (only 1 in 2015) Thompson Steamer - replace 1989 BT88 & ST88 Thompson Steamer - replace 1990 LT88 Keeley Garage - hoists (resubmitted) AVL system - New equipment

Linear Asset Construction-Villages/Local Roads/Arterial Roads

otal

ENVIRONMENTAL SERVICES Waste Diversion Baler Sub-total

Sanitation-Disposal Replacement Bins Sub-total Fatal

(10,000c/o2012)

Vertical - Facilities Res Vertical - Facilities Res Federal Gas Tax Vertical - Facilities Res Vertical - Facilities Res Vertical - Facilities Res

24,000

60,000 10,000 35,000 35,000 55,000 55,000 250,000 30,000 150.000 15,000 15,000 50,000 100,000

Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads Dev Chgs 200,000 OCIF 109,279 Linear Rd Const 250,471 AIR 376,315

5,350,000 3,942,839 826,786 580,375

County FGT 471,096 (City 187,857 to reserve2017 use) 7,245,500 3,942,839 2,722,286 580375

160,000 160,000 50,000 50,000 210,000

0 0

160,000 160,000

50,000 50,000 210,000

0 0

Landfill Closure

Page 40 of 41 2016 CAPITAL BUDGET BUDGETED

PROPOSED FINANCING GRANT/

TOWNSHIP FACILITIES MANAGEMENT

EXPENDITURE TAX LEVY RESERVES OTHER

Carried Forward from 2013

Rec Res 10,000 Vert-Fac Res 49,000 Rec Res 30,000 Vert-Fac Res 64,000

Asbestos Assessment

59,000

Building Condition Assessment Energy Audit

94,000

32,500

94,000 32,500

15,000

OPP Building -Garage Floor Drains

20,000

New Hall-Perth Rd- Station 6 (Land/Architect)

211,615

Vertical - Facilities Res DCF 136,615

211,615

Bradshaw- Station 1 repairs as per study

25,000

Verona-Station 3 repairs as per study

5,000

Vert-Fac Res 75,000 Fiscal-Working Funds (unspent Capital) Fiscal-Working Funds (unspent Capital)

18,800 1,000,000

Accessibility Standard Carried Forward from 2014

Carried Forward from 2015

Facilty Signage New Hall - Perth Road-Station 6

Windows/insulation - Station 5

New Projects

Verona Medical - Heat pump replacement

14,000

Federal Gas Tax

Rec Res 5,000 Vert-Fac Res 10,000

Vertical - Facilities Res DCF 87,000 FGT 250,000

Vert-Fac 663,000 Fiscal-Working Funds (unspent Capital)

14,000

10,000

10,000 1,514,915

10,000 0 1,514,915

Recreation buildings - re-keying

11.000

11,000

(8,000 from 2013)

Point Park-Football Field Upgrades/Protection

360,000

210,000 150,000

Parkland 210,000 (50k from 2014)

10,000 8,000

10,000 4,000

36,000 8,000 40,000 5,000

& posts), upgrade washrooms and model train area fencing

15,000

Inverary Ball Park - Washroom Upgrades

5,000

Storrington Centre - Roof top unit guards/sliding

20,000

Paving - Station 7 Fatal

Vertical - Facilities Vertical - Facilities 0

RECREATION Carried Forward from 2013 Carried Forward from 2014

Parkland

Carried Forward from 2015

Gilmour Point - Hydro installation Museum - Window Replacement New Projects Playground Equipment- Bowes

Wilmer Ball Park - Metal Roof Replacement Gilmour Point - Site Access Road

Gerald Ball Park - Horseshoe Pits Upgrade Battereea Ball Park - Resurface basketball court (nets

partion wall/new kitchen shuttle door/covered walkway

4,000

Parkland Paridand Paridand Parkland

Parkland Parkland

Parkiand

Femioy Hall - Building upgrades, well, paint insulation,

septic system Glendower Hall - Front Step Replacement Centennial Park - re-shingle washroom/canteen building, tennis court multi-use conversion

Centennial Park - Upper Ball Diamond Repair Museum - AC unit, New electrical service and replace

btal

30,000 40,000

Parkland Parkland

8,500 19,000

Parkland Parkfand

rear exit & furnace room doors

7,000

McMullen Park - replace docks Sydenham Library - rear deck

15,000 10,000

60,000 707.500

60,000 553,500

Boat Launch upgrades (Buck Lake & Knowltonl TOTALS

Parkland Parkland

Vertical - Facilities Res Paridand 154,000

9,870,415 4,015,339 5,120,701 734,375

Page 41 of 41

RESERVES & RESERVE FUNDS FORECAST . 2016 Budget

CONTRIBUTION BALANCE FROM TO BALANCE BEGINNING TAXATION OTHER REVENUE CAPITAL END OF OF YEAR

Working Funds

BDGTD REVENUES FUND

2,703,514

425.500

Asset Investment Reserve

1,306,285

709,102

Infrastructure

1,445,180

275,000

1,538,621

301,664

95,945

FUND

YEAR

439,500

2,593,569

376,315

1,639,072

Equipment and Infrastructure General

1,720,180

Vertical

Facilities/Property iecreation

55,000

1,179,800

660,485

45,000

10,000

Rolling Capital - Building Department

14,814

21,000

35.000

814

Capital - Fire Department

314,663

334,500

45,000

604,163

Capital - Roads Department

583,843

500,000

790,000

293,843

Capital - Solid Waste Dept

51,000

Linear

Cemetery Lot Addition

33,538

Roads - ConsVlmp

250.471

10,000

43,538

187,857

250,471

187,857

Stabilization

Planning

56,784

Policing Costs

861,784

Recycling

273,641

tevenue-Severance Appl.

20,000

Winter Control - Roads Dept

631,326

Wages-Fire Department

131,817

131.817

Building Department

132.325

Water Reserve Fund

389,126

146,189

10,793,731 OBLIGATORY RESERVE FUNDS 5% Parkland 701,316

2,732,955

Sub-total

10,000

66,784

2,500

859,284

40,060

92,265 535,315

W,857

^38,505

3,161,086

10.414,952

120,000

543,500

277,816

1,814,434

251,000

423,615

1,641,819

Environmental Enhancement

136,633

1,550

Federal Gas Tax

617,163

Subdivider Contributions

37,100

Development Charges

Sub-total

524,469

138,183

8,000

782.500

367,132 37,100

3,306,646

524,469

Election

32,672

25,000

Highway #38 Reconstruction

719,998

Landfill Closure

639,304

Frusts Fire Donations

16,621

2,600

19.221

Portland Historical

19.892

100

19,992

Grant Memorial

26,402

350

26,752

OHRP

22,462

Cemetery - PC

431,456

Cemetery M. Burns Trust

25,000

Cemetery - Monument PC

54,008

Cemetery - Monument PC Inc

15,499

380,550

1.749,615

2,462,050

RESERVE FUNDS & TRUSTS

0ub-total

FOTAL

2.003,314 16,103,691

57,672 5,000

40,000

65,000 3,322,424

724,998

10,250

^8,300 586,707

210,000

479,554

2^0,000

1,876.614

138,505

5,120,701

14,753,616

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