Body: Council Type: Agenda Meeting: Special Date: February 8, 2022 Collection: Council Agendas Municipality: South Frontenac
[View Document (PDF)](/docs/south-frontenac/Agendas/Council/2022/Special Council - 08 Feb 2022 - Agenda.pdf)
Document Text
Page 1 of 34
TOWNSHIP OF SOUTH FRONTENAC SPECIAL COUNCIL MEETING AGENDA MEETING #9
Audio Broadcast to the Township’s Facebook Page https://www.facebook.com/SouthFrontenacTwp TIME: DATE: PLACE: Chambers.
6:00 PM, Tuesday, February 8, 2022 Electronic Participation/Council
Call to Order and Roll Call
a)
Resolution
Declaration of pecuniary interest and the general nature thereof
Approval of Agenda
a)
Resolution
Scheduled Closed Session - not applicable
Delegations - not applicable
Public Meeting - not applicable
Approval of Minutes - not applicable
Business Arising from the Minutes
a)
Follow-up to Budget Presentation • This report responds to questions posed at the January 27th, 2022
3 - 11
Special Committee of the Whole meeting regarding the draft 2022 Operating and Capital budgets, and provides information on approved but previously unbudgeted expenses that are now included in the draft budget.
b)
Notice of Motion - Development Services Positions included in the 2022 Budget • Mayor Vandewal filed a notice of motion for Council requesting the
12 - 13
two Development Services positions in the 2022 budget be held until additional information is provided by staff.
Reports Requiring Action
a)
2022 Budget including PSAB presentation • This report summarizes the 2022 Budget and requests adoption of both the 2022 Budget and the PSAB version of the 2022 Budget which presents it under the full accrual basis.
Committee Meeting Minutes - not applicable
By-laws - none
14 - 33
Page 2 of 34
Reports for Information
Information Items - not applicable
Notice of Motions
Announcements/Statements by Councillors
Question of Clarity (from the public on outcome of agenda items)
Closed Session (if requested)
Confirmatory By-law
a)
By-law 2022-13
Adjournment
a)
Resolution Natural, Vibrant and Growing - A Progressive Rural Leader
34
Page 3 of 34
To: Council Prepared by: Corporate Services Department Date of Meeting: February 8, 2022 Subject: Follow-up to Budget Presentation
Summary This report responds to questions posed at the January 27th, 2022 Special Committee of the Whole meeting regarding the draft 2022 Operating and Capital budgets, and provides information on approved but previously unbudgeted expenses that are now included in the draft budget.
Recommendation This report is for information only.
Background At the Special Committee of the Whole meeting on January 27th, 2022, Councillors posed several questions about items within the budget presentation. An additional approved expense was also identified and has been added to the draft budget. Information on each item is included below.
Discussion/Analysis CAO Recruitment The cost of the recently approved agreement for CAO recruitment services had not been captured in the draft budget presented on January 27 th. As a result, an amount of $23,250 + applicable HST has been added to Council’s contracted service budget. Since this amount is being funded from the Township’s Working Funds reserve, there is no net impact on the operating budget as initial presented. Budget Feedback from Engage Frontenac The Township only received two (2) comments on the budget through the Engage Frontenac portal. Both were supportive of recreation capital plans and are attached. www.southfrontenac.net Natural, Vibrant and Growing – a Progressive, Rural Leader.
Page 4 of 34 Township of South Frontenac Staff Report - Follow-up to Budget Presentation
Gateway Signage During the discussion regarding the proposed Gateway Sign capital budget item Council expressed concern about the potential for gateway signs that mirrored the look of gateway signs that had been erected along arterial roads by the County of Frontenac and the City of Kingston. Prior to the approval of such signs, staff would present Council with the design concept for approval to ensure that the size and appearance are in keeping with the community’s character while still displaying the Township’s new branding. Some examples of gateway signage that has been designed with communities’ natural environmental and local materials/landscape in mind are attached to this report. CRCA Levy Increase Council inquired about the specific increase of the levy from the Cataraqui Region Conservation Authority (CRCA). Their levy is summarized below:
CRCA Requisition
2021 Budget
2022 Budget
$146,833
$154,334
$
%
$7,501
5.11%
Planning Position (Policy/Compliance capacity) Deputy Mayor Revill asked for additional information and rationale regarding the proposed Planner position including the potential to reduce contracted service costs. The purpose of the proposed Planner position in the 2022 budget is to add capacity for policy development and compliance work within Planning Services. As was highlighted in the Planning Services quarterly report on the February 1st, 2022 Council agenda, there has been a steady rise in planning applications since 2019 – with a 100% increase in development applications that have been processed over the past two (2) years. It is anticipated that there will continue to be an increase in the volume of planning applications over the next several years.
225 200 175 150 125 100 75 50 25 0
Total Planning Applications by Year (2019-2021) 208 134 109
2019
2020
2021
www.southfrontenac.net Natural, Vibrant and Growing – a Progressive, Rural Leader.
Page 5 of 34 Township of South Frontenac Staff Report - Follow-up to Budget Presentation
In addition to this regular workload, Planning Services also has four (4) active preconsultations underway for new plans of subdivision and there are several active inquiries about resort development and campground expansions. Planning is also anticipating that there will be a minimum of 21 residential site plans resulting from the approval of the Cranberry Cove and Johnston Point Plans of Condominium over the next two (2) years. The capacity to process the volume of planning applications within the legislated timeframes under the Planning Act has pulled the time and capacity of the Senior Planner and Director away from longer-range, policy-oriented initiatives. Approximately 95% of the Senior Planner’s time is utilized processing development applications while approximately 80% of the Director’s time is also spent processing applications and working with developers to ensure compliance with terms of subdivision, condominium, and site plan agreements. In 2021, the Lake Ecosystem Advisory Committee and Lake Ecosystem Grant program have created additional work for the Senior Planner and Director. The Planner position works exclusively on processing Committee of Adjustment (minor variances & consents) and related rezoning applications, and as the primary support person for the Heritage Committee. The dedication of most Planning Services staff time to application processing and Committee support means that there are insufficient resources to tackle future policy and continuous improvement initiatives including: •
Short-Term Rental Consultation & Regulation
•
Zoning By-law Update
•
Delegated Authority Updates (e.g. minor rezoning)
• •
•
Shoreline Protection By-law
•
Secondary Units
•
Site Plan Control By-law Revisions
•
Road Closing & Divestiture Policy
Proposed Heritage Grant Program
•
Urban Livestock By-law
Sign By-law
•
Communal Services/Servicing Options
An additional Planner position will shift a portion of more routine development application work away from the Senior Planner, freeing up resources for improved processing and compliance for site plan control and development agreements, as well subdivision/condominium and environmental policy work. This in turn would free up capacity for the Director to focus on community-wide policy initiatives that require robust public and stakeholder consultation such as the Shoreline Protection By-law and new initiatives such as developing new STR regulations. Contracted Service Alternatives When managing intermittent high volumes of work, temporary/contracted staffing, or hiring consultants may be preferable to bringing on additional permanent staff. This option has been considered in the context of current and projected workloads, pending retirements, and ongoing policy development needs. www.southfrontenac.net Natural, Vibrant and Growing – a Progressive, Rural Leader.
Page 6 of 34 Township of South Frontenac Staff Report - Follow-up to Budget Presentation
In 2020 when the Township had a Planning vacancy, contract staffing was brought in from IBI Group for three (3) days/week at a cost of $120/hr or $2,700/week (7½ hour days). On an annualized basis this approach would cost the Township $140,400 for as long as would be required to address the increased workloads and policy work noted above – and assumes that those pressures will subside, and that no additional policy development work will emerge. There is also a significant labour shortage in the planning field, with regional firms scooping up professional planners to manage the influx of private sector work. In this environment, contracting staff may be more expense than in 2020 or not viable at all. As an alternative, if consultants were hired, costs could range anywhere from $15,000 $40,000 per policy development project depending on its length and scope – and this would not alleviate the need for Township resources to oversee, participate in, and ultimately review and endorse the work. A recent example of such a planning exercise is the Verona Housing Master Plan at a cost of $25,000, which still involved considerable staff time. Policy work that has already been endorsed by Township Council or has been provincially mandated includes the Shoreline Protection By-law, Servicing Options Study, Zoning Bylaw Update and Secondary Units By-law. Cost Savings Aside from MHBC’s work on the Verona Housing Master Plan, the Township is not currently contracting Planning services from any firm; however, Ainley Engineering continues to assist with rectifying issues with the Valleyview Subdivision in Sydenham at a cost to date of approximately $20,000. The hiring of additional planning resources would not alleviate the need for engineering services in this instance, but proper attention to development, subdivision and site plan control agreements in the future would minimize such costs. Preliminary Comparison to Neighbouring Jurisdictions Since a motion has been included on the Council agenda requesting information about comparable Building and Planning Departments and their resources, staff has included some information that has already been collected. The staff complements below do not include Department Directors or Administrative Assistants. Municipality
Perm. Pop.
2021 Total Building Permits (incl. Septic)
Building Complement
Planning Complement
Engineering Complement
South Frontenac
18,600
*891
6
3
**2
Prince Edward County
24,000
1,076
8
7
8
Loyalist Township
16,971
462
6
5
10
- South Frontenac Permits do not include additional Part 8 review of planning applications (+292) ** No Engineering Department; # reflects Technical Services personnel in Public Services Department
www.southfrontenac.net Natural, Vibrant and Growing – a Progressive, Rural Leader.
Page 7 of 34 Township of South Frontenac Staff Report - Follow-up to Budget Presentation
For Planning applications, only Frontenac County was available at the time of preparing this report; however, the trend is similar: 2021 Planning Planning Staff Applications Complement 208 4
Jurisdiction South Frontenac Frontenac County (CFT, NFT, FI)
176
*4 (+3)
*In the comparison above, the Directors of both Departments have been included; however, at the County level, Building Services is not included in that Director’s portfolio. Furthermore, each of the other Frontenac Townships has Planning administrative support that receives and participates in the processing of applications. It is difficult to find directly comparable jurisdictions due to differences in the types of development, servicing, geography, development patterns, etc.; however, given South Frontenac’s rural development pattern, geographic size, lack of traditional subdivisions or servicing, and the distance that must be travelled between inspections – especially for Part 8 services in the other Townships – inspections are likely more time consuming in South Frontenac than in the comparators noted above.
Financial Implications None for the purposes of this report. All financial implications of the items referenced in this report are outlined within the 2022 draft budget, for consideration at this meeting.
Relationship to Strategic Plans ☒ Not applicable to this report. ☐ This initiative is supported by the following priorities of the 2019-2022 Strategic Plan.
Attachments • •
Gateway Signage Examples Engage Frontenac Budget Comments
Approvals Prepared by:
Neil Carbone, Advisor to the CAO
Louise Fragnito, Interim CAO
Approved by:
Louise Fragnito Interim Chief Administrative Officer www.southfrontenac.net Natural, Vibrant and Growing – a Progressive, Rural Leader.
Page 8 of 34 Attachment #1 – Examples of Alternative Community Gateway Signage
Page 9 of 34
Survey Responses 28 December 2021 - 26 January 2022
Budget Proposal Feedback and Questions for Council
EngageFrontenac.ca Project: 2022 South Frontenac Budget
VISITORS
3
CONTRIBUTORS
RESPONSES
2
0
Registered
0
Unverified
2
2
Anonymous
0
Registered
0
Unverified
2
Anonymous
Page 10 of 34 Respondent No: 1
Responded At:
Jan 25, 2022 04:53:25 am
Login: Anonymous
Last Seen:
Jan 25, 2022 04:53:25 am
Email: n/a
IP Address:
n/a
Q1. Do you have any comments in regards to the draft 2022 Municipal Budget?This is your opportunity to express support or concerns about specific project or service, or make suggestions if you feel something has been overlooked. It’s wonderful to see some significant resources being allocated to recreation facilities in 2022, particularly to the projects in Harrowsmith (for covering the play surface/farmer’s market location), as well as the dedicated tennis courts in Verona. It’s important for the tennis community to have a home base in South Frontenac, and two courts in Verona is a great start!! It will be a terrific complement to some of the other court surfaces that have been reinvigorated with resurfacing in recent years by the Township. Q2. Do you have a question(s) about any of the content included in the draft budget or about the municipal budget process?These questions will be directed to Council at the January 27, 2022, meeting, and responses will be uploaded to the EngageFrontenac platform following that date. not answered
Page 11 of 34 Respondent No: 2
Responded At:
Jan 26, 2022 05:37:44 am
Login: Anonymous
Last Seen:
Jan 26, 2022 05:37:44 am
Email: n/a
IP Address:
n/a
Q1. Do you have any comments in regards to the draft 2022 Municipal Budget?This is your opportunity to express support or concerns about specific project or service, or make suggestions if you feel something has been overlooked. I applaud the inclusion of the tennis courts in Verona within the budget. As a resident of the Township and Director of the Noble Tennis School, I can say with certainty that tennis is rapidly growing in popularity and the courts will be well used. Tennis is is a uniquely safe and healthy activity for people of all ages, and it is a credit to the Township that it promotes such activity. Q2. Do you have a question(s) about any of the content included in the draft budget or about the municipal budget process?These questions will be directed to Council at the January 27, 2022, meeting, and responses will be uploaded to the EngageFrontenac platform following that date. not answered
Page 12 of 34
To: Council Prepared by: Office of the Clerk Date of Meeting: February 8, 2022 Subject:
Notice of Motion – Development Services Positions included in the 2022 Budget
Summary Mayor Vandewal filed a notice of motion for Council requesting the two Development Services positions in the 2022 budget be held until additional information is provided by staff.
Recommendation That the building and planning positions included in the 2022 budget be held until an information report is provided to Council that includes data on comparable Development Services Departments and pending Council approval for release.
Background The 2022 Budget was discussed at the January 27th, 2022 Committee of the Whole meeting. The Budget includes two positions under Development Services, a Building Inspector and a Planner.
Discussion/Analysis Council’s Procedural By-law 2017-76 establishes the process for Notice of Motion. At the Council Meeting on February 1, 2022, Mayor Vandewal served a notice of motion requesting that the building inspector and planner position in the 2022 Budget be held and that staff provide additional information on the staffing complements and workloads of Development Services Departments in other comparable municipalities. A notice of motion requires a seconder at the next regular Council meeting. If seconded, the motion is debated and voted on.
www.southfrontenac.net Natural, Vibrant and Growing – a Progressive, Rural Leader.
Page 13 of 34 Township of South Frontenac Staff Report - Notice of Motion – Development Services Positions included in the 2022 Budget
Financial Implications None.
Relationship to Strategic Plans ☒ Not applicable to this report. ☐ This initiative is supported by the following priorities of the 2019-2022 Strategic Plan. • •
Priority: Choose an item. Action Item (if applicable):
Attachments None.
Approvals Submitted By:
Angela Maddocks Clerk Approved By:
Louise Fragnito Interim Chief Administrative Officer
www.southfrontenac.net Natural, Vibrant and Growing – a Progressive, Rural Leader.
Page 14 of 34
To: Council Prepared by: Office of the Chief Administrative Officer Date of Meeting: February 8, 2022 Subject: 2022 Budget including PSAB presentation
Summary This report summarizes the 2022 Budget and requests adoption of both the 2022 Budget and the PSAB version of the 2022 Budget which presents it under the full accrual basis.
Recommendation THAT Council approve and adopt the combined 2022 Capital and Operating budgets requiring $21,192,849 to be raised by taxation, as attached. That Council also approve the 2022 PSAB budget as attached.
Background The 2022 Budget was presented and discussed at the January 27th Special Committee of Whole meeting. Some clarification on a few items was requested by Council at that meeting. Those items are summarized in a separate report on the Council agenda of February 8th, 2022
Discussion/Analysis 2022 Budget The impact of the presented budget aligns with Council’s direction and amounts to a 2.0% or $32.79 impact on the average phased-in residential property of $273,061. The final budget represents $34,060,849 in reserve transfers, operating and capital expenditures and results in a total amount to be raised from taxation of $21,192,849. Attached is the updated budget which also includes the capital budget and reserve schedule.
www.southfrontenac.net Natural, Vibrant and Growing – a Progressive, Rural Leader.
Township of South Frontenac Staff Report - 2022 Budget including PSAB presentation
Page 15 of 34
PSAB Budget On July 31st, 2009, Regulation 284/09 titled “Budget Matters – Expenses” introduced the requirement for Public Sector Accounting Board (PSAB) adjustments to be reported. The regulation allows municipalities to continue to budget as usual but requires the disclosure and adoption of PSAB adjustments to reflect it under the full accrual basis. The second attachment provides for the adjustments to present the budget under PSAB in summary format. The PSAB budget report reflects amortization, which represents the deterioration of assets and the investment in tangible capital assets. For the 2022 budget, the investment in tangible capital assets (capital) represents $8.1 million with amortization being $8.0 million. It is important to note that the Township is investing in its assets at a slightly faster rate than its rate of amortization. However, it is also important to note that amortization is based on historical dollars whereas the purchase of assets is based on current or replacement dollars. The landfill obligation calculated is based on the remaining life of our landfills and the estimated closure and post closure costs from our consultant, Cambium’s report. Although this obligation is presented as an unfunded obligation, the Township has a dedicated reserve fund for Landfill Closure with a transfer of $40,000 being contributed yearly which at the end of 2022 is estimated to be at a value of $445,056.
Overall the 2022 PSAB budget presents a net change of $-1,032,894 which stems primarily from the landfill liability and reserve/reserve funds. This change represents the budgeted net change in the value of our assets for financial statement presentation purposes and has no funding requirement.
Financial Implications The combined 2022 Capital and Operating budgets require $21,192,849 to be raised by taxation . A separate by-law will be brought forward at a future meeting to authorize tax rates based on the approved budget.
Relationship to Strategic Plans ☐ Not applicable to this report. ☒ This initiative is supported by the following priorities of the 2019-2022 Strategic Plan. • Priority: 3. Ensure the organizational capacity to deliver cost-effective services in a changing world.
www.southfrontenac.net Natural, Vibrant and Growing – a Progressive, Rural Leader.
Township of South Frontenac Staff Report - 2022 Budget including PSAB presentation
Attachments
- 2022 Budget-Final
- 2022 Budget PSAB Presentation
Approvals Submitted/Approved by:
Louise Fragnito Interim Chief Administrative Officer
www.southfrontenac.net Natural, Vibrant and Growing – a Progressive, Rural Leader.
Page 16 of 34
Page 17 of 34
TOWNSHIP OF SOUTH FRONTENAC 2022 Final Budget High Level Summary of Changes
1
Below is a high level summary of key changes from last year’s budget excluding transfers to Reserves, transfers to Capital and inter-departmental transfers. The listing below incorporates all items directed by Council, originally requested by staff and recommended by committees. Notable Variances in presented budget Costs Savings Winter Control (3 Year average + 2% & night shift adjustment) OPP Billing
-157,562 -97,070 -254,632
Increased Revenues OMPF Supplementary Taxation Planning Fees Aggregate Licensing Recycling Funding Portland tipping fees
-7,300 -44,000 -45,000 -15,000 -138,171 -4,000 -253,471
Increased Costs Current Year Asset Investment Reserve Impact (1% of current year levy) Recycling/Garbage Collection Conservation Authorities Committed Staffing Costs and Maintenance Adjustments Portland Landfil - bulky items export Insurance (6.21% overall, 18.43% liability) Fire Equipment Reserve Allocation Public Services Equipment Reserve Allocation Computer Maintenance Contracts
209,830 41,178 14,492 259,899 5,400 30,814 23,572 25,000 35,500 645,685
Organizational Development Plan Assessment Growth = 1.06% or $221,775 Deputy Clerk (April) Finance and Procurement Supervisor (May) Planner - Capacity Policy and Compliance (May)
77,875 54,828 72,613 205,316
** Delayed position not included in 2022 Budget Fire Prevention Officer (May)
72,613
Enhanced Services included in Budget Canada Day Festivities Administrative Penalties Indigenous connection and education In-house roadside mowing and facilities maintenance staffing Building Inspector - April Public Services Succesion Planning Professional Development Plan Heritage Committee Grant Program Annualization of NG911 Communications Software Welcome Guide 401 Gateway Signage By-law enforcement legal ReCollect Recycling Software and app
12,260 -5,000 19,500 42,448 74,301 21,659 11,040 15,000 7,400 7,500 5,000 3,000 13,000 7,300 234,408
Total Increase to be raised by Taxation
Assessment Growth
577,306
1.06%
221,775
2.0% taxpayer impact
Page 18 of 34
TOWNSHIP OF SOUTH FRONTENAC 2022 Final Budget -February 8, 2022 Summary of Revenue and Expense
2
Actuals
2021-2022 Budget
2021 Budget
17-Dec-21
2022 Budget
$
$
$
Variance $
%
REVENUE
Property Taxation- Supplementary & PIL
205,500
240,556
249,500
44,000
21.41%
User Charges
1,165,674
1,022,648
1,216,510
50,837
4.36%
Licenses, Permits and Rents
1,315,401
1,493,456
1,491,070
175,669
13.35%
Government Grants
2,551,304
2,296,394
3,237,941
686,637
26.91%
Grants from Other Municipalities
568,919
0
494,605
-74,314
-13.06%
Investment Income
353,000
47,618
353,000
0
0.00%
Penalties and interest on taxes
370,000
276,084
370,000
0
0.00%
Donations
16,000
83,653
13,000
-3,000
-18.75%
Other
42,445
318,316
9,445
-33,000
-77.75%
Transfers From Reserves/Reserve Funds
9,496,223
1,503,811
5,432,929
-4,063,294
-42.79%
TOTAL Revenue
16,084,466
7,282,536
12,868,000
-3,216,466
-20.00%
OPERATING EXPENSE
General Government
5,605,455
4,723,073
6,125,800
520,346
9.28%
Protection to Persons and Property
Fire
4,967,314
2,078,584
2,343,439
-2,623,875
-52.82%
Police
3,063,362
2,483,580
2,931,316
-132,046
-4.31%
Conservation Authorities
244,380
247,521
258,872
14,492
5.93%
Protective Inspections and Control
118,212
77,295
132,752
14,540
12.30%
Emergency Measures
1,668
215
2,730
1,062
63.63%
Building Department
1,132,250
936,057
1,165,650
33,400
2.95%
Transportation Services
Roadway Maintenance
13,424,062
10,086,102
12,716,328
-707,735
-5.27%
Winter Control
2,476,430
1,225,566
2,318,868
-157,562
-6.36%
Environmental Services 395,350
320,721
403,353
8,003
2.02%
Water System
Solid Waste Management
2,801,353
2,706,815
3,088,196
286,843
10.24%
Parks, Recreation and Cemeteries
1,772,830
1,885,648
1,888,841
116,011
6.54%
Planning and Development
697,342
668,487
684,705
-12,638
-1.81%
TOTAL Expense
36,700,009
27,439,664
34,060,849
-2,639,160
-7.19%
TO BE RAISED BY TAXATION
20,615,543
20,157,128
21,192,849
577,306
2.80%
IMPACT ON TAXPAYER: BASED ON AVERAGE PHASE-IN ASSESSMENT THE TOWNSHIP’S SHARE OF THE TAX BILL ON A 273,061 PROPERTY WILL INCREASE 2.0% WHICH EQUALS $32.79* *before 2021 one-time tax reduction of 0.5% funded from reserves for pandemic relief
Page 19 of 34
TOWNSHIP OF SOUTH FRONTENAC 2022 Final Budget -February 8, 2022 General Government Detail
3
2021-2022 Budget
Actuals 2021 Budget
17-Dec-21
2022 Budget
$
$
$
Variance $
%
GENERAL MUNICIPAL ACTIVITY
Revenue
Taxation - Supplementary & PIL
Government Grants
205,500
240,556
249,500
44,000
21.41%
1,573,100
1,578,100
1,580,400
7,300
0.46%
Investment Income
339,000
39,742
339,000
0
0.00%
Penalties and interest on taxes
370,000
276,084
370,000
0
0.00%
Other
0
161,645
0
0
0.00%
Transfer from Reserves
Total Revenue
0
0
0
0
0.00%
2,487,600
2,296,128
2,538,900
51,300
2.06%
0
178
0
0
0.00%
- Transfer to Reserves
2,621,237
2,621,237
2,831,067
209,830
8.01%
- Total Expense
2,621,237
2,621,415
2,831,067
209,830
8.01%
133,637
325,288
292,167
158,530
118.63%
- Grants from Other Municipalities
14,000
0
0
- Transfer from Reserves
499,480
0
123,700
-375,780
-75.23%
- Total Revenue
513,480
0
123,700
-389,780
-75.91%
Expense
Operations
TOTAL GENERAL MUNCIPAL ACTIVITY
COUNCIL
Revenue
-14,000 -100.00%
- Expense
- Remuneration
188,938
161,714
182,316
-6,621
-3.50%
- Benefits
4,591
3,907
4,082
-509
-11.08%
- Memberships, Training and Travel
35,000
11,682
26,000
-9,000
-25.71%
- Communications
15,800
14,977
15,900
100
0.63%
- Council Operations
133,996
31,927
168,279
34,284
25.59%
- Grants * (see details bottom of next page)
528,109
278,443
223,909
-304,200
-57.60%
- Transfer to Capital
15,000
0
0
-15,000 -100.00%
- Transfer to Reserves
10,000
10,000
10,000
0
0.00%
- Total Expense
931,433
512,651
630,487
-300,946
-32.31%
- TOTAL COUNCIL
417,953
512,651
506,787
88,834
21.25%
- User Charges
0
0
0
0
0.00%
- Transfer from Reserves
0
0
75,000
75,000
100.00%
- Total Revenue
0
0
75,000
75,000
100.00%
- Remuneration
0
0
30,964
30,964
100.00%
- Benefits
0
0
3,740
3,740
100.00%
- Memberships, Training and Travel
0
0
0
0
0.00%
- Communications
0
0
0
0
0.00%
- Elections Operations
0
0
65,296
65,296
100.00%
- Transfer to Reserves
25,000
25,000
0
- Total Expense
25,000
25,000
100,000
75,000
300.00%
- TOTAL ELECTIONS
25,000
25,000
25,000
0
0.00%
ELECTIONS 32 Revenue
Expense
-25,000 -100.00%
Page 20 of 34
TOWNSHIP OF SOUTH FRONTENAC 2022 Final Budget -February 8, 2022
4
General Government Detail
Actuals
2021-2022 Budget
2021 Budget
17-Dec-21
2022 Budget
$
$
$
Variance $
%
- CORPORATE SERVICES
- Revenue
- User Charges
39,600
34,118
40,100
500
1.26%
- Licenses, Permits and Rents
1,500
1,690
1,700
200
13.33%
- Government Grants
0
0
0
0
0.00%
- Other
0
0
7,000
7,000
100.00%
0
19,511
402,000
402,000
100.00%
41,100
55,319
450,800
409,700
996.84%
- Transfer from Reserves
- Total Revenue
- Expense
- Remuneration
886,283
864,496
1,054,507
168,224
18.98%
- Benefits
294,410
270,741
357,661
63,251
21.48%
0
0
0
0
0.00%
- Memberships, Training and Travel
50,150
17,075
63,040
12,890
25.70%
- Communications
52,994
17,621
53,657
663
1.25%
- Professional and Consulting Fees
46,480
27,276
43,870
-2,610
-5.62%
- Administrative Operations
151,260
141,203
281,487
130,227
86.10%
0
20,427
407,000
407,000
100.00%
- Total Expense
1,481,577
1,358,839
2,261,221
779,645
52.62%
- TOTAL CORPORATE SERVICES
1,440,477
1,303,520
1,810,421
369,944
25.68%
- Facilities Revenue
218,501
197,095
222,820
4,319
1.98%
- Government Grants
100,000
0
0
0
0
0
- Transfer from Reserves
147,000
68,454
0
- Total Revenue
365,501
265,549
222,820
- Remuneration
2,047
3,135
0
- Inter Departmental Transfer
1,100
1,150
1,291
191
17.34%
- Professional and Consulting Fees
5,610
5,237
5,610
0
0.00%
- Facilities Operating Costs
187,107
109,653
189,533
2,426
1.30%
- Transfer to Capital
247,000
80,994
0
- Transfer to Reserves
103,344
5,000
106,591
3,247
3.14%
- Total Expense
546,208
205,168
303,025
-243,183
-44.52%
- TOTAL ADMINISTRATIVE FACILITIES
180,707
-60,381
80,205
-100,502
-55.62%
2,197,774
2,106,077
2,714,581
516,807
23.52%
Inter Departmental Transfer
Transfer to Capital
ADMINISTRATIVE FACILITIES
Revenue
Donations
-100,000 -100.00% 0
0.00%
-147,000 -100.00% -142,681
-39.04%
Expense
Total General Government
-2,047 -100.00%
-247,000 -100.00%
Explanation of Significant Variances Line 3
Supplementary Taxation
Line 4
OMPF confirmed Funding
Line 12
In year Asset Investment Reserve (AIR) contribution
Line 25
Indigenous connection and education/Climate Change Adaptation & Mitigation
Line 54/55
Deputy Clerk, Finance/Procurement Supervisor, annualization Financial Analyst
Line 57
Professional Development Plan
Line 60
Communications software, welcome guide, 401 signage, computer maintenance contracts, insurance
Council - Grants to Organizations/Individuals (line 26) Private Lanes
100,000
Bradshaw School Visits
2,000
South Frontenac Community Services (SFCS)
15,000
Inverary Youth
1,650
Community Grants
35,000
High School - Graduation
500
Seniors & Law Enforcement Together (SALT)
7,500
Trails - Work in kind - CRCA
5,219
Lake Study Grants
30,000
Heritage Committee Grant
15,000
Non-Township Facilities (Verona Mini-Park/ Lion’s Hall)
7,040
Miscellaneous
5,000
Total
223,909
Page 21 of 34
TOWNSHIP OF SOUTH FRONTEN NAC 2022 Final Budget -February 8, 20 022
5
Protection to Persons and Property Detail
Actuals
2021-2022 Budget
2021 Budget
17-Dec-21
2022 Budget
$
$
$
Variance $
%
FIRE
Revenue
User Charges
Grants from Other Municipalities
Other
0
141,445
0
0
0.00%
Transfer from Reserves
3,050,100
349,400
383,600
-2,666,500
-87.42%
Total Revenue
3,125,350
533,109
439,600
-2,685,750
-85.93%
Expense
Remuneration
1.69%
75,250
42,265
56,000
-19,250
-25.58%
0
0
0
0
0.00%
717,612
657,269
729,728
12,115
- Benefits
130,327
119,441
135,300
4,973
3.82%
- Memberships, Training and Travel
33,500
20,056
29,750
-3,750
-11.19%
- Communications & Public Education
64,235
52,313
65,216
981
1.53%
- Professional and Consulting Fees
3,500
2,478
3,500
0
0.00%
- Fire Operations
277,099
285,609
295,492
18,393
6.64%
- Transfer to Capital
3,116,800
377,422
436,200
-2,680,600
-86.00%
- Transfer to Reserves
428,610
419,110
452,182
23,572
5.50%
- Total Expense
4,771,684
1,933,698
2,147,368
-2,624,315
-55.00%
- TOTAL FIRE
1,646,334
1,400,589
1,707,768
61,434
3.73%
- Facilities Operating Costs
184,950
134,425
185,391
440
0.24%
- Total Expense
184,950
134,425
185,391
440
0.24%
- TOTAL FIRE FACILITIES
184,950
134,425
185,391
440
0.24%
- 911 Operations
10,680
10,460
10,680
0
0.00%
- Total Expense
10,680
10,460
10,680
0
0.00%
- TOTAL 911 SERVICE
10,680
10,460
10,680
0
0.00%
1,841,964
1,545,475
1,903,839
61,875
3.36%
FIRE FACILITIES
Expense
911 SERVICE
Expense
TOTAL FIRE
Explanation of Significant Variances Line 3
Reduce MVA recovery revenue
Line 14
Insurance, computer maintenance contracts
Line 16
Fire equipment reserve contribution
Page 22 of 34
TOWNSHIP OF SOUTH FRONT TENAC 2022 Final Budget -February 8, 2022
6
Protection to Persons and Property Detail
POLICE
Revenue
User Charges
Government Grants
Transfer from Reserves
Total Revenue
Expense
Remuneration
Memberships, Training and Travel
2021-2022 Budget
Actuals 2021 Budget
17-Dec-21
2022 Budget
$
$
$
Variance $
%
8,000
5,519
8,000
0
0.00%
0
3,811
3,000
3,000
100.00%
35,000
0
0
-35,000
-100.00%
43,000
9,330
11,000
-32,000
-74.42%
1,350
750
1,350
0
0.00%
900
0
900
0
0.00%
- Communications
1,190
1,121
1,214
24
2.00%
- Police Operations
3,051,082
2,480,815
2,919,012
-132,070
-4.33%
- Total Expense
3,054,522
2,482,686
2,922,476
-132,046
-4.32%
- TOTAL POLICE
3,011,522
2,473,356
2,911,476
-100,046
-3.32%
- Government Grants
8,840
6,094
8,840
0
0.00%
- Total Revenue
8,840
6,094
8,840
0
0.00%
- Ride Operations
8,840
894
8,840
0
0.00%
- Total Expense
8,840
894
8,840
0
0.00%
0
-5,200
0
0
100.00%
3,011,522
2,468,156
2,911,476
-100,046
-3.32%
RIDE PROGRAM
Revenue
Expense
TOTAL RIDE PROGRAM
Total Police
CONSERVATION AUTHORITIES
Expense
Remuneration
2,000
1,550
2,000
0
0.00%
- Conservation Authority Transfers
242,380
245,971
256,872
14,492
5.98%
- Total Expense
244,380
247,521
258,872
14,492
5.93%
- TOTAL CONSERVATION AUTHORITIES
244,380
247,521
258,872
14,492
5.93%
Explanation of Significant Variances Line 11
OPP costs adjusted to annual billing estimate
Line 26
Conservation Authorities increases from 3.4% to 8.7%
Page 23 of 34
TOWNSHIP OF SOUTH FRONT TENAC 2022 Final Budget -February 8,, 2022
7
Protection to Persons and Property Detail
2021-2022 Budget
Actuals 2021 Budget
17-Dec-21
2022 Budget
$
$
$
Variance $
%
PROTECTIVE INSPECTIONS AND CONTROL
Revenue
User Charges
5,500
990
10,500
5,000
90.91%
Licenses, Permits and Rents
49,750
35,770
51,000
1,250
2.51%
Government Grants
9,000
4,825
9,000
0
0.00%
Other
0
0
0
0
0.00%
Total Revenue
64,250
41,585
70,500
6,250
9.73%
Expense
Inter Departmental Transfer
0
0
0
0
0.00%
- Memberships, Training and Travel
12,740
7,120
13,000
260
2.04%
- Communications
2,740
608
2,755
15
0.54%
- Professional and Consulting Fees
5,000
2,671
18,000
13,000
260.00%
- Protective Operations
97,731
66,896
98,997
1,265
1.29%
- Transfer to Reserves
0
0
0
0
0.00%
- Total Expense
118,212
77,295
132,752
14,540
12.30%
- TOTAL PROTECTIVE INSPECTIONS AND CONTROL
53,962
35,709
62,252
8,290
15.36%
- Transfer from Reserves
0
0
0
0
0.00%
- Total Revenue
0
0
0
0
100.00%
- Remuneration
200
0
250
50
24.98%
- Memberships, Training and Travel
500
0
1,500
1,000
199.98%
- Communications
468
215
480
12
2.51%
EMERGENCY MANAGEMENT
Revenue
Expense
Emg Management Operations
500
0
500
0
-0.01%
- Total Expense
1,668
215
2,730
1,062
63.63%
- TOTAL EMERGENCY MANAGEMENT
1,668
215
2,730
1,062
63.63%
Explanation of Significant Variances Line 3
Administrative Penalties
Line 12
Legal Fees - bylaw enforcement
Page 24 of 34
TOWNSHIP OF SOUTH FRONTE ENAC 2022 Final Budget -February 8, 2022 2
8
Protection to Persons and Property Detail
BUILDING
Revenue
Actuals
2021-2022 Budget
2021 Budget
17-Dec-21
2022 Budget
$
$
$
Variance $
%
User Charges
14,000
30,904
16,000
2,000
14.29%
Licenses, Permits and Rents
946,450
1,159,634
1,100,450
154,000
16.27%
Government Grants
46,800
25,040
0
-46,800
-100.00%
Other
0
10,800
0
0
0.00%
Transfer from Reserves Total Revenue
Expense
Remuneration
- Benefits
- Inter Departmental Transfer
83,200
62,770
0
-83,200
-100.00%
1,090,450
1,289,149
1,116,450
26,000
2.38%
566,270
480,304
664,063
97,793
17.27%
191,039
159,578
225,882
34,843
18.24%
0
0
0
0
0.00%
- Memberships, Training and Travel
20,500
1,876
23,000
2,500
12.20%
- Communications
4,937
3,320
4,922
-15
-0.30%
- Professional and Consulting Fees
7,000
29,800
10,000
3,000
42.86%
- Building Operations
73,116
127,732
83,366
10,250
14.02%
- Transfer to Capital
130,000
88,062
0
-130,000
-100.00%
- Transfer to Reserves
97,588
40,000
105,217
7,629
7.82%
1,090,450
930,673
1,116,450
26,000
2.38%
0
-358,477
0
0
-107.86%
- User Charges
10,000
10,770
10,000
0
0.00%
- Total Revenue
10,000
10,770
10,000
0
0.00%
0
236
0
0
0.00%
Total Expense
TOTAL BUILDING
CIVIC NUMBERS
Revenue
Expense
Remuneration
0
0
0
0
0.00%
- Civic Numbers Operations
41,800
5,149
49,200
7,400
17.70%
- Total Expense
41,800
5,385
49,200
7,400
17.70%
- TOTAL CIVIC NUMBERS
31,800
-5,385
39,200
7,400
23.27%
- TOTAL BUILDING
31,800
-363,862
39,200
7,400
23.27%
5,185,297
3,848,479
5,178,368
-6,928
-0.13%
Benefits
Total Protection to Persons and Property Detail
Explanation of Significant Variances Line 4
Projected Building Permit and Part 8 Revenues
Line 9/10
New Building Inspector, annualization of Permit Intake Coordinator
Line 15
Insurance, computer maintenance contracts
Line 27
Annualization of NG911 - contracted GIS through County
Page 25 of9 34
TOWNSHIP OF SOUTH FRONTENAC 2022 Final Budget -February 8, 2022 Transportation Services Detail
Actuals
2021-2022 Budget
2021 Budget
17-Dec-21
2022 Budget
$
$
$
Variance $
%
ROADS
Revenue
User Charges
10,000
4,787
8,500
-1,500
-15.00%
Licenses, Permits and Rents
84,100
91,071
99,500
15,400
18.31%
Government Grants
569,580
509,400
1,247,546
677,966
119.03%
Grants from Other Municipalities
529,919
0
494,605
-35,314
-6.66%
Other
40,000
2,880
0
-40,000
-100.00%
Transfer from Reserve
4,730,000
680,056
3,336,629
-1,393,371
-29.46%
Total Revenue
5,963,599
1,288,194
5,186,780
-776,819
-13.03%
Expense
Remuneration
1,294,616
1,114,730
1,466,414
171,798
13.27%
Benefits
458,621
594,037
519,561
60,940
13.29%
Inter Departmental Transfer
-975,571
-579,614
-761,720
213,851
-21.92%
Memberships, Training and Travel
42,191
13,676
42,195
4
0.01%
Communications
53,935
36,951
52,115
-1,820
-3.37%
Professional and Consulting Fees
40,655
1,414
32,296
-8,359
-20.56%
Roads Operations * (see details below)
2,874,615
2,026,483
2,743,966
-130,650
-4.54%
Transfer to Capital
9,060,000
6,176,309
8,021,500
-1,038,500
-11.46%
Transfer to Reserves
575,000
702,117
600,000
25,000
4.35%
Total Expense
13,424,062
10,086,104
12,716,328
-707,735
-5.27%
TOTAL ROADS
7,460,463
8,797,910
7,529,548
69,084
0.93%
WINTER CONTROL
Expense 11.13%
Remuneration
488,823
283,252
543,218
54,395
Benefits
164,159
0
178,719
14,560
8.87%
Inter Departmental Transfer
603,540
345,248
706,857
103,317
17.12%
Winter Control Operations
1,219,908
597,066
890,075
-329,833
-27.04%
Transfer to Capital
0
0
0
0
0.00%
Total Expense
2,476,430
1,225,566
2,318,868
-157,562
-6.36%
TOTAL WINTER CONTROL
2,476,430
1,225,566
2,318,868
-157,562
-6.36%
Total Transportation Services
9,936,893
10,023,476
9,848,416
-88,477
-0.89%
2021-2022 Budget
YTD Actual 31.
*Roads Operations Breakdown (line 16)
2021 Budget $
17-Dec-21 $
2022 Budget $
Variance $
%
Maintenance - Structures
22,909
15,529
23,711
801
3.50%
Roadside Maintenance
504,720
454,692
416,686
-88,034
-17.44%
Hardtop Maintenance
362,215
310,792
357,145
-5,070
-1.40%
Loose Top Maintenance
278,060
260,637
286,680
8,620
3.10%
Safety Devices
331,455
216,439
338,155
6,700
2.02%
Street Lights
42,750
31,958
43,010
260
0.61%
Overhead
1,332,506
736,436
1,278,578
-53,927
-4.05%
TOTAL ROADS MAINTENANCE
2,874,615
2,026,483
2,743,966
-130,650
-4.54%
Explanation of Significant Variances Line 4
Aggregate Licensing
Line 5
OCIF Funding - confirmed
Line 10
Annualized Roadside Mowing in-house, succesion planning
Line 29
3 year average + 2% & night shift adjustment
Page 26 of 34
TOWNSHIP OF SOUTH FRONT TENAC 2022 Final Budget -February 8, 2022
10
Environmental Services Detail
WATER SYSTEM
Revenue
User Charges
Licenses, Permits and Rents
2021-2022 Budget
Actuals 2021 Budget
17-Dec-21
2022 Budget
$
$
$
Variance $
%
392,950
267,534
400,953
8,003
2.04%
2,400
2,400
2,400
0
0.00%
Government Grants
0
0
0
0
0.00%
Other
0
0
0
0
0.00%
Transfer from Reserves
0
77,804
0
0
0.00%
Total Revenue
395,350
347,738
403,353
8,003
2.02%
Expense
Remuneration
3,100
109
0
-3,100
-100.00%
Inter Departmental Transfer
Communications
Professional and Consulting Fees
600
48
704
104
17.34%
5,376
2,839
5,450
74
1.38%
165,856
172,441
158,569
-7,287
-4.39%
Water System Operations
81,491
67,480
86,602
5,111
6.27%
Transfer to Reserves
138,927
0
152,028
13,101
9.43%
Transfer to Capital
0
77,804
0
0
0.00%
Total Expense
395,350
320,721
403,353
8,003
2.02%
TOTAL WATER SYSTEM
0
-27,017
0
0
0.00%
SOLID WASTE AND FACILITIES MANAGEMENT
Revenue
User Charges
380,574
355,386
391,457
10,883
2.86%
Government Grants
235,984
169,125
374,155
138,171
58.55%
Other
0
0
0
0
0.00%
Transfer from Reserves
Total Revenue
0
0
150,000
150,000
100.00%
616,558
524,511
915,612
299,054
48.50%
Expense
Remuneration
336,695
475,234
387,468
50,774
15.08%
Benefits
113,854
112,752
136,596
22,742
19.97%
Inter Departmental Transfer
67,600
133,504
79,322
11,722
17.34%
Memberships, Training and Travel
2,198
800
3,178
980
44.59%
Communications
20,637
8,938
15,637
-5,000
-24.23%
Professional and Consulting Fees
101,890
88,918
102,340
450
0.44%
Solid Waste Management Operations
2,118,479
1,831,863
2,173,655
55,175
2.60%
Transfer to Capital
0
0
150,000
150,000
100.00%
Transfer to Reserves
40,000
54,806
40,000
0
0.00%
Total Expense
2,801,353
2,706,815
3,088,196
286,843
10.24%
TOTAL SOLID WASTE MANAGEMENT
2,184,795
2,182,304
2,172,583
-12,212
-0.56%
Total Environmental Services
2,184,795
2,155,287
2,172,584
-12,212
-0.56%
Explanation of Significant Variances Line 21
Tipping Fees-Portland Landfill
Line 22
Recycling Funding
Line 27-29
Annualized Facilities Operator/Rink Attendant, Facilities staff hours
Line 33
Garbage/Recycling contracts, reCollect software/app
Page 27 of 34
TOWNSHIP OF SOUTH FRONT TENAC 2022 Final Budget -February 8, 8 2022
11
Parks, Recreation and Cemeteries Detail
2021-2022 Budget
Actuals 2021 Budget
17-Dec-21
2022 Budget
$
$
$
Variance $
%
PARKS AND RECREATION PROGRAMS
Revenue
User Charges
56,800
26,443
56,800
0
0.00%
Government Grants
8,000
0
15,000
7,000
87.50%
Donations
6,000
58,653
3,000
-3,000
-50.00%
Other
2,445
1,545
2,445
0
0.00%
Transfers From Reserves/Reserve Funds
25,000
32,504
50,000
25,000
100.00%
Total Revenue
98,245
119,144
127,245
29,000
29.52%
Expense
Remuneration
220,033
124,752
229,283
9,250
4.20%
Benefits
43,485
54,765
46,670
3,185
7.32%
Inter Departmental Transfer
2,200
72
2,582
381
17.34%
Memberships, Training and Travel
14,350
4,079
14,350
0
0.00%
Communications
15,390
12,105
17,971
2,581
16.77%
Professional and Consulting Fees
105
0
105
0
0.00%
Parks and Recreation Programs - Operations
91,929
92,124
106,704
14,775
16.07%
Grants
0
0
0
0
0.00%
20,000
41,736
50,000
30,000
150.00%
0
0
0
0
0.00%
Transfer to Capital
Transfer to Reserves
Total Expense
407,492
329,632
467,664
60,172
14.77%
TOTAL PARKS AND RECREATION PROGRAMS
309,247
210,488
340,419
31,172
10.08%
PARKS AND RECREATION FACILITIES
BUILDINGS
Revenue
User Charges
1,000
280
1,000
0
0.00%
Licenses, Permits and Rents
12,700
4,925
13,200
500
3.94%
Government Grants
0
0
0
0
0.00%
Grants from Other Municipalities
0
0
0
0
0.00%
Donations/Contributions
10,000
0
0
-10,000
-100.00%
Transfer from Reserves
706,443
15,575
5,000
-701,443
-99.29%
Total Revenue
730,143
20,780
19,200
-710,943
-97.37%
Expense
Remuneration
13,763
23,997
10,000
-3,763
-27.34%
Benefits
4,837
0
0
-4,837
-100.00%
Inter Departmental Transfer
8,100
9,053
9,504
1,405
17.34%
Communications
Professional and Consulting Fees
Building Operations
Transfer to Capital
835
665
835
0
0.00%
5,090
5,404
5,090
0
0.00%
195,609
105,178
182,334
-13,274
-6.79%
716,443
856,217
5,000
-711,443
-99.30%
Total Expense
944,676
1,000,514
212,764
-731,913
-77.48%
TOTAL BUILDINGS
214,533
979,733
193,564
-20,970
-9.77%
Page 28 of 34
TOWNSHIP OF SOUTH FRONT TENAC 2022 Final Budget -February 8, 8 2022
12
Parks, Recreation and Cemeteries Detail
Actuals
2021-2022 Budget
2021 Budget
17-Dec-21
2022 Budget
$
$
$
Variance $
%
PARKS
Revenue
User Charges
2,000
1,372
2,000
0
0.00%
Licenses, Permits and Rents
0
870
0
0
0.00%
Government Grants
0
0
0
0
0.00%
Donations/Contributions
0
25,000
10,000
10,000
100.00%
Other
0
0
0
0
0.00%
Transfer from Reserves
100,000
142,263
815,000
715,000
715.00%
Total Revenue
102,000
169,505
827,000
725,000
710.78%
Expense
Remuneration
9,593
27,006
11,000
1,407
14.67%
Benefits
4,830
707
0
-4,830
-100.00%
Inter Departmental Transfer
26,400
25,944
30,978
4,578
17.34%
Professional and Consulting Fees
3,825
1,177
3,825
0
0.00%
Parks Operations
128,601
85,587
137,858
9,257
7.20%
Transfer to Capital
100,000
245,701
825,000
725,000
725.00%
Total Expense
273,249
386,122
1,008,661
735,412
269.14%
TOTAL PARKS
171,249
216,617
181,661
10,412
6.08%
ARENA
Revenue
User Charges
0
0
0
0
0.00%
Transfer from Reserves
0
0
42,000
42,000
100.00%
Total Revenue
0
0
42,000
42,000
100.00%
Expense
Remuneration
750
150
0
-750
-100.00%
75,981
89,868
119,374
43,393
57.11%
0
0
0
0
0.00%
Transfer to Others
Transfer to Reserves
Total Expense
76,731
90,018
119,374
42,643
55.57%
TOTAL ARENA
76,731
90,018
77,374
643
0.84%
.71.
TOTAL PARKS AND RECREATION FACILITIES
462,513
1,286,368
452,598
-9,915
-2.14%
TOTAL PARKS AND RECREATION
771,760
1,496,856
793,018
21,257
2.75%
CEMETERIES
Revenue
User Charges
40,000
48,367
40,200
200
0.50%
Investment Income
14,000
7,876
14,000
0
0.00%
Donations
0
0
0
0
100.00%
Transfer From Reserves
0
0
10,000
10,000
100.00%
Total Revenue
54,000
56,243
64,200
10,200
18.89%
Expense
Cemetery Operations
70,682
79,363
70,378
-304
-0.43%
Transfer to Capital
0
0
10,000
10,000
100.00%
Transfer to Reserves
0
0
0
0
100.00%
Total Expense
70,682
79,363
80,378
9,696
13.72%
TOTAL CEMETERIES
16,681
23,120
16,178
-503
-3.02%
86
Total Parks, Recreation and Cemeteries
788,442
1,519,976
809,196
20,754
2.63%
Explanation of Significant Variances Line 4
Canada Day Grant
Line 14
Recreation Guide - higher page count and accessibility
Line 16
Canada Day programming, insurance, Indigenous connection/education
Line 56
Harris Park - additional maintenance
Line 67
Arena - COVID uncertainty - canteen and ice rental revenues
Page 29 of 34
TOWNSHIP OF SOUTH FRONTENAC 2022 Final Budget -February 8, 2022 Development Services
13
2021-2022 Budget
Actuals
Variance
2021 Budget
17-Dec-21
2022 Budget
$
$
$
$
%
130,000
193,912
175,000
45,000
34.62%
0
0
0
0
0.00%
Development Services
Revenue
User Charges
Government Grants
Grants from Other Municipalities
25,000
0
0
-25,000
-100.00%
Transfer from Reserves
120,000
55,475
40,000
-80,000
-66.67%
Total Revenue
250,000
249,387
215,000
-35,000
-14.00%
Expense
Remuneration
323,267
385,213
387,016
63,749
19.72%
Benefits
108,177
118,304
129,051
20,874
19.30%
Inter Departmental Transfer
0
0
0
0
0.00%
Memberships, Training and Travel
25,600
3,588
26,300
700
2.74%
Communications
6,940
3,226
7,045
105
1.52%
Professional and Consulting Fees
37,000
35,997
37,200
200
0.54%
Operations
51,359
45,705
98,092
46,734
90.99%
Transfer to Capital
145,000
76,452
0
-145,000
-100.00%
Transfer to Reserves
0
0
0
0
0.00%
Total Expense
697,342
668,487
684,705
-12,638
-1.81%
TOTAL Planning and Development
447,342
419,100
469,705
22,362
5.00%
Explanation of Significant Variances Line 2
Planning Fees
Line 9-10
Planner - Capacity for Policy and Compliance
Line 15
Economic Development partnership opportunity - City of Kingston
Obligatory Reserves Detailed Project Sheet Project *
Page #
1 2 3 4 5 6
7 8 9 10 11 12 13 14 15
19‐04 22‐02 22‐03 22‐04 22‐05 22‐06
21‐03 22‐07 22‐08 22‐09 22‐10 22‐11 22‐12 22‐13 22‐14
16 22‐01 17 22‐15 18 22‐16 *New 59 22‐45
19‐R05 20‐R01 22‐17 22‐18 21‐R03 22‐19 22‐20 22‐21 22‐22 22‐23 21‐R09 22‐24 22‐25 22‐26 21‐R10 22‐27 22‐28 22‐29 22‐30 21‐R06 21‐R07 22‐31
Community Development Working Building Parkland Charges Funds Fund (formerly Federal Gas Tax)
21,000 60,000 10,000 16,000 125,000 175,000 407,000 225,000 75,000 25,000 18,000 8,000 19,200 18,000 35,000 13,000 436,200
600,000 42,500 69,000 120,000 831,500 755,000 268,900 50,000 50,000 39,100 450,000 78,000 22,500 150,000 22,500 550,000 350,000 970,000 1,000,000 249,000 600,000 822,000 27,000 18,500 50,000 50,000 552,500 7,125,000
Asset Fire Invesment Infrastructure Equipment Reserve
Public Landfill Services Building Closure Equipment
Taxation
Other
Notes
21,000 60,000 10,000 16,000 60,000 0
0
0
76,000
65,000 0
175,000 256,000
0
0
65,000
0
10,000
0
225,000 75,000 25,000 18,000 8,000 19,200 18,000 35,000 0
0
0
0
0
0
0
0
0
0
110,000
0
268,000
0
0
0
13,000 58,200
0
0
600,000 42,500 69,000 120,000 831,500
0
0
0
0
600,000
155,000 21,598
247,302 County ‐ Community Building Fund (CBF) 50,000
50,000 39,100 31,129
171,568 78,000
247,303 County ‐ Community Building Fund (CBF)
22,500 150,000 22,500 550,000 350,000 0 400,000
600,000
970,000 OCIF
249,000 322,454 574,698
247,302 27,000
277,546 OCIF
18,500 50,000 50,000 600,000
600,000
0
0
552,500 1,240,129
0
0
0
0
0 2,942,720 1,742,151
Page 30 of 34
19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34‐35 36 37 38 39 40 41
CORPORATE SERVICES Server Upgrade Gateway Signage Electronic Portable Sign LiDAR imagery Digital Modernization and Workflow Improvements Seniors & Affordable Housing ‐ Project Design & Management Co subtotal FIRE x3 Pickup Trucks ‐ Rapid Response Units 16ft 40HP Aluminum ‐ Marine Unit Bunker Gear ‐ 10 Sets Hoses and Appliances Hydraulic Pump ‐ Extrication Tools ‐ Replacement x4 Floater Pumps ‐ Wildland FF x4 Thermal Imaging Camera Station 8 Compressor ‐ SCBA Bottle Filling Station Electric/Battery Blower Fans x2 subtotal PUBLIC SERVICES FLEET Tandem Dump Trucks (2) Half Ton Truck 3/4 Ton Truck 2 Ton Truck subtotal ROADS INFRASTRUCTURE Fish Creek Road Bridge Buck Bay Road Bridge (B27) 12th Conc Bridge (B32) Repairs Eagle Creek Culvert (B31) Design North Shore Road Culvert Opinicon Culvert (C12) Replacement Burego Lane Culverts (B6) Replacement Culvert Replacement Westport Road (West of Burridge) Culvert Replacements ‐ Westport Road (Burts Creek) Culvert Replacement Bellrock Road (East of Church) Arterial Reserve (Road 38) Microsurfacing ‐ Perth Road Bellrock Road Reconstruction Westport Road Reconstruction Hinchinbrooke Emergency Road Repairs Hard Surfacing Preservation Lower Round Lake Road Reconstruction Alton Road West (Design ‐ Local Rds) Intersection Traffic Counts Sidewalk Construction Guiderail Program Deferred Linear Capital Works subtotal
2022 Budget
14
Reserves
Obligatory Reserves Detailed Project Sheet Project *
Page # FACILITIES Streetlight Program Petworth Mill Improvements New Monitoring Wells and Land/Water Rights Purchase ‐ Loughb Storrington Yard ‐ Fabric Replacement on Sand Dome Princess Anne Bldg ‐ Oil Tank Replacement Bellrock Mill New Docks ‐ Battersea Village Inverary Cemetery Fencing subtotal RECREATION 50 22‐38 McMullen‐Verona Court Project 51‐53 22‐39 Centennial Multipurpose Facility Phase Two‐ Cover/ Roof 54 22‐40 Gerald Ball Volleyball Courts 55 22‐41 Gerald Ball Dog Park 56 22‐42 Centennial Park ‐ Outdoor Rink 57 22‐43 Consulting Fee ‐ User Fee & Facility Allocation Policy 58 22‐44 Recreation Software subtotal Total *held for follow up information ‐ pending Council approval for release 42 43 44 45 46 47 48 49
21‐R08 21‐37 22‐32 22‐33 22‐34 22‐35 22‐36 22‐37
2022 Budget
Community Development Working Building Parkland Charges Funds Fund (formerly Federal Gas Tax)
30,000 50,000 150,000 35,000 5,000 50,000 20,000 10,000 350,000
15
Reserves Asset Fire Invesment Infrastructure Equipment Reserve
Public Landfill Services Building Closure Equipment
Taxation
Other
Notes
30,000 50,000 150,000 35,000 5,000 50,000
0
350,000 290,000 25,000 40,000
75,000 75,000
25,000 25,000 755,000 9,904,700
25,000 175,000 775,000
0
50,000
0
30,000
50,000 50,000 25,000 40,000
0 165,000 600,000 215,000
20,000 10,000 120,000
0
0
215,000 165,000
25,000 25,000 101,000
0 1,270,129
380,000 866,000
0 150,000
0
0 10,000 Donation
0 268,000
0 831,500
0 0 0 10,000 65,000 150,000 3,010,920 1,752,151
Page 31 of 34
Page 32 of 34 16
RESERVES & RESERVE FUNDS FORECAST - 2022 Budget Final BALANCE BEGINNING OF YEAR
CONTRIBUTION FROM TO TAXATION OTHER REVENUE CAPITAL BDGTD REVENUES FUND FUND
RESERVE Fiscal Working Funds 2
2,751,551
473,320
Equipment and Infrastructure General 4 Asset Investment Reserve 5 Infrastructure 6
1,853,855 1,276,342
1,892,747 275,000
147,548 12,813
306,591
BALANCE END OF YEAR
1
216,300
101,000
2,907,571
1,270,129 866,000
2,476,473 685,342
3
7 8 9 10 11 12 13 14
Vertical Facilities/Property Recreation Rolling Capital - Building Department
47,603
40,000
Capital - Fire Department Capital - Roads Department Capital - Solid Waste Dept
619,084 929,742 51,000
452,182 600,000
16
Linear Cemetery Lot Addition
43,538
17
Roads - Const/Imp
700,000
15
454,139 12,813 87,603 268,000 831,500
803,266 698,242 51,000 43,538
550,000
1,250,000
Stabilization Planning 19 Policing Costs 20
66,784 648,249
66,784 648,249
Recycling
273,641
273,641
Revenue-Severance Appl. Winter Control - Roads Dept. Wages-Fire Department Building Department
20,000 390,021 269,797 868,917
20,000 390,021 269,797 869,134
18
21 22 23 24 25 26 27
Water Reserve Fund Sub-total
65,217
1,240,531
152,028
12,211,013
4,807,085
OBLIGATORY RESERVE FUNDS 5% Parkland 29 Development Charges 30
88,489 1,919,027
31
Environmental Enhancement
147,169
32
Community Building Fund (formerly
761,033
65,000
1,392,559 0
216,300
3,401,629 13,400,169
28
33 34 35
Federal Gas Tax)
Subdivider Contributions Cannabis Legalization Fund-OCLIF Sub-total
37,171 37,533 2,990,422
RESERVE FUNDS & TRUSTS Election 37 Highway #38 Reconstruction 38 Landfill Closure 39
82,389 897,623 544,806
Trusts Fire Donations Portland Historical Grant Memorial OHRP Cemetery - PC Cemetery M. Burns Trust Cemetery - Monument PC
21,613 19,889 27,086 4,175 525,151 25,000 70,558
167,000 741,632
215,000 775,000
40,489 1,885,659 147,169
591,361
591,361
908,632
0
600,000
752,394
1,590,000
37,171 37,533 2,900,415
150,000
7,389 902,623 445,056
36
40 41 42 43 44 45 46 47 48 49 50
Cemetery - Monument PC Inc Sub-total TOTAL
75,000 40,000
5,000 10,250 2,600 100 350
24,213 19,989 27,436 4,175 525,151 25,000 70,558
27,754 2,246,044
40,000
18,300
75,000
150,000
27,754 2,079,344
17,447,479
5,438,446
926,932
291,300
5,141,629 18,379,928
Page 33 of 34
TOWNSHIP OF SOUTH FRONTENAC 2022 Final Budget -February 8, 2022 PSAB Presentation 2021 Budget
2022 Budget
$
$
36,700,009
34,105,908
REVENUE TOTAL Revenue - including to be raised by Taxation Less: Transfer from Reserves
9,496,223
5,432,929
Adjusted Revenues
27,203,786
28,672,979
TOTAL Expenses
36,700,009
34,060,849
Add: Amortization
7,831,925
8,050,318
Less: Transfer to Reserves*
4,039,706
4,847,085
Less: Transfer to Tangible Capital Assets
12,701,300
8,146,200
Adjusted Expenses
27,790,928
29,705,872
-587,142
-1,032,894
Net Surplus Accumulated Surplus, beginning of year
104,779,129
104,191,987
Accumulated Surplus, end of year
104,191,987
103,159,094
Tangible Capital Assets
97,937,638
98,033,520
Reserves & Reserve Funds
9,206,151
8,620,307
Schedule of Accumulated Surplus
UFCO Water Growth Component UFCO Landfill Accumulated Surplus
-365,621
-320,562
-2,586,180
-3,174,171
104,191,987
103,159,094
Page 34 of 34
TOWNSHIP OF SOUTH FRONTENAC BY-LAW 2022-13 A BY-LAW TO CONFIRM GENERALLY ALL ACTIONS AND PROCEEDINGS OF THE COUNCIL OF THE CORPORATION OF THE TOWNSHIP OF SOUTH FRONTENAC ON FEBRUARY 8, 2022 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 of 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 the 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 Township of South Frontenac deems it expedient to confirm its actions and proceedings; NOW THEREFORE BE IT RESOLVED THAT THE COUNCIL CORPORATION OF THE TOWNSHIP OF SOUTH FRONTENAC, HEREBY ENACTS AS FOLLOWS: 1.
The all actions and proceedings of the Council of the Corporation of the Township of South Frontenac taken at its special meeting held on February 8, 2022 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 Corporation of the Township of South Frontenac held February 8, 2022 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 Township of South Frontenac taken at its regular meeting held on February 8, 2022 except those taken by by-law and those required by bylaw to be done by resolution are hereby sanctioned, ratified and confirmed as though set out within and forming part of this by-law.
Execution by the Mayor and the Clerk of all Deeds, Instruments and other Documents necessary to give effect to any such Resolution, Motion or other action and the affixing of the Corporate Seal to any such Deed, Instruments or other Documents is hereby authorized and confirmed.
This By-law shall come into force and take effect on the date of its passage.
Read a first and second time this 8 day of February, 2022. Read a third time and finally passed this 8 day of February, 2022. THE CORPORATION OF THE TOWNSHIP OF SOUTH FRONTENAC
Ron Vandewal, Mayor
Angela Maddocks, Clerk
