HomeMy WebLinkAboutFND-002-06
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REPORT
FINANCE DEPARTMENT
Meeting:
SPECIAL GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
Date:
FRIDAY MARCH 3, 2006
Resolution #:
Report #: FND-002-06
File #:
By-law #:
Subject:
2006 CURRENT AND CAPITAL BUDGET
Recommendations:
It is respectfully recommended that the Special General Purpose and Administration
Committee recommend to Council the following:
1. THAT Report FND-002-06 be received;
2. THAT Council approve the 2006 Operating and Capital Budgets as outlined, at
an estimated total tax levy of $27,157,513 (exclusive of tax policy impacts), as
directed in FND-002-06;
3. THAT the Schedules "A", "B" and "C" outlining Reserve and Reserve Fund
Contributions be approved;
4. THAT additional revenues earned through increases in fees for recreational
facilities be set aside in a Community Services building replacement reserve
fund, with no impact on the existing tax base;
5. THAT approximately $1,000,000 be drawn from the accumulated surplus to
offset the tax rate impact;
6. THAT the financing of capital projects, as outlined in the attached document be
approved;
7. THAT the capital forecast be received for'information;
8. THAT the external agencies, referred to in this report be advised of Council's
decision regarding their grant request;
FND-002-06
Page 2
9. THAT 2006 staffing changes be approved, as identified in this report;
1 O. THAT this report satisfy the requirements of Section 300(1) of the Municipal Act,
S.O. 2001, c.25; and
11. THAT the appropriate By-laws to levy the 2006 tax requirements for Municipal,
Regional and Education purposes be forwarded to Council for approval, once
final tax policy information is available.
Submitted by:
Nancy . ayl , .
Director of Finance
ReviewedbU ~
Franklin Wu
Chief Administrative Officer
NMT/hjl
FND-002-06
Page 3
OVERVIEW:
1.0 The 2006 budget is outlined in detail in the draft budget documents circulated in
conjunction with this report. The approximate 2006 impact is 4.7%.
1.1 The Chief Administrative Officer and the Director of Finance have worked
diligently with all departments to review all areas and identify savings.
1.2 This impact is after assessment growth, which is estimated at 3.64%. The
impact of a 4.7% increase on a typical residential taxpayer in Clarington is
approximately an additional $39 annually. Every 1 % increase in the budget
generally results in a tax increase of approximately $8.37 for the average
residential taxpayer for the local portion of the tax bill. This does not include the
impact of tax policy changes determined by the Region of Durham.
1.3 Clarington continues to rely strongly on reserves and reserve funds to alleviate
tax levy impacts. For 2006, the net annual draw on reserves and reserve funds
(less the portion to be debentured) is $12 million and this does not include
$1,000,000 drawn from surplus to offset the tax levy. This includes capital and
current.
1.4 Consistent with prior years, interest revenue from the Port Granby Trust monies
were factored in so as to mitigate the tax levy impact. The budget for
supplementary taxation revenue has also been increased for 2006. Revenue
increases for many department have been factored in including, building permit,
planning fees and marriage fees. Also, dividends from Veridian have been
increased.
1.5 For 2006, Clarington will experience reductions in interest revenue, provincial
offenses act revenue and less payments-in-lieu revenue.
TAX RATE STABILIZATION:
2.0 Historically, Clarington has drawn on our Accumulated SurpluslWorking Funds
Reserve approximately $1,000,000 per year, on average. This is proposed to
continue for 2006. However, ideally, the Municipality should start to reduce it's
reliance on these funds. It should be a priority in future years budgets to make
some inroads into our reliance on this surplus or begin replenishing the balance
in the Rate Stabilization Reserve.
TAX POLICY CHANGES:
3.0 A long term strategic tax policy plan was approved in 2002 by the Region of
Durham that will have an impact on the final tax rates. The 2006 update of the
plan will be presented to Regional Council in April 2006. The tax ratio changes
impact upon the relative share of the total taxes that each property class pays. A
FND-002-06
Page 4
particular additional impact to Clarington relates to the education retained portion
of payment-in-Iieu properties such as Ontario Power Generation. As a result of
reductions in the Large Industrial tax ratio, as well as the provincially mandated
reduction in the industrial education rate, Clarington will continue to experience a
loss of revenue in this area. For 2006, the estimated reduction in revenue will be
included as a tax policy adjustment in the calculation of the final tax rates.
STAFFING REQUESTS:
4.0 The staffing request for 2006 is premised on the need to maintain the current
level of services. As new residents are settling in the Municipality, the demands
for services have also increased. While there is a substantial increase in
assessment, it is to a large extent, being offset by the need to provide the
necessary human resources to maintain services. The total net cost to sustain
the new staffing requirements for 2006 is $384,000, of which, $238,000 was
committed in 2005 and carried over to this year budget. This leaves a net staffing
cost for 2006 at $146,000. The entire staffing request for 2006 is as follows:
a) Previously committed:
· 5 firefighters, 50% deferred cost from 2005
· One Clerk I and one contracted programmer for the
Hockey museum
$150,000
$ 88,000
J238.000
Sub-total
b) 2006 requests
Finance
· 1 part-time Clerk I
· 1 internal auditor (50% cost, hire in 2007)
$ 20,000
$ 30,000
Engineering
· 1 Clerk I (convert part-time to full-time)
$ 14,000
Planning
· 1 part-time Clerk I
$ 20,000
Corporate Services
· 1 Payroll Clerk (convert part-time to full-time)
· 1 Health and Safety Officer (50% cost, hire in 2007)
$ 14,000
$ 28,000
Community Services
· 1 part-time Clerk I
$ 20,000
J146.000
J384.000
Sub-total
Total Staffing Cost 2006
FND-002-06
Page 5
c) Position Name Changes
The following positions involve only name change to accurately reflect the works
currently being performed by the individuals in these positions:
· Payroll Co-Ordinator to Compensation and Benefit Supervisor
· Payroll Assistant and Payroll Clerk to Employee Relation Clerk
· Community Services Assistant Director to Interim Health and Safety
Officer
CAPITAL BUDGET COMMENTARY:
5.0 The recommended impact on the tax base of the proposed Capital Budget is a
negligible change from last year. Details of capital projects, by department, are
included in the Draft Capital Budget.
5.1 Estimated federal fuel tax proceeds have been incorporated into the Draft Capital
Budget at $680,000. Also, COMRIF Phase 2 projects have been included.
5.2 The Capital Budget is presented to Council for consideration and approval. The
financing for most of the projects is a combination of Reserve, Reserve Funds,
Development Charges and tax levy.
CURRENT BUDGET IMPACTS:
6.0 Consistent with any other major employer, as well as all other municipalities,
Clarington is experiencing costs increases in areas such as wage increases,
extended health benefit cost increases, OMERS impact, fuel cost increases,
utilities and facility maintenance costs.
DEBT STATUS:
7.0 Current annual debt repayment obligations for 2006 budget purposes total
$2,536,892. This is comprised of debentures issued for the Courtice Branch
Library, the South Courtice Arena, the Bowmanville Indoor Soccer Facility and
the MAC/Main Library. The total principal amount outstanding at January 1,
2006 is $19,781,600. New debentures will be required in 2006/2007 for the
McFarlene Museum, Newcastle Library, Green Road, Mill Street Grade
Separation and the Newcastle Aquatic Facility. Total debt is projected to be
$43,400, 000 most of which is growth-related through development charges.
INSURANCE:
8.0 Insurance costs for 2006 are particularly unpredictable at this point. A budget
increase of $50,000 has been incorporated into the draft current budget.
FND-002-06
Page 6
RESERVE AND RESERVE FUND CONTRIBUTIONS:
9.0 Consistent with past practice, as a matter of housekeeping, some Reserve Funds
are recommended for closing to other funds as projects are complete or the
funds are more appropriately consolidated. Also, transfers between reserve
funds are at times deemed appropriate to bolster balances in depleting reserve
funds. All proposed changes are included on the Reserve and Reserve Fund
summaries in the Draft Current Budget.
COMMUNITY SERVICES BUILDING REPLACEMENT RESERVE FUND:
10.0 It is proposed in this budget, that a new reserve fund be established to begin to
set aside funds for replacement of major recreation facilities or major capital
requirements in the future. At this time, it is proposed that any additional
revenues earned through the increases in fees for recreation facilities that will
take place in the fall of 2006, be set aside in this reserve fund. As a result there
will be no impact on the tax base, as existing revenues built in to offset tax levy
increases will not be affected. It is not anticipated that there will be a significant
dollar value generated in 2006, but will be s start to putting funds aside. Further
enhancements to this approach may be considered in the future.
EXTERNAL AGENCIES:
11.0 The requests from the external agencies, including the Museum, Library, Visual
Arts Centre, Clarington Older Adults Board, etc. are detailed in the Community
Services- Grants section of the Draft Current Budget for Council to consider their
requests on an individual basis. The additional items included under priority #1
included in the grant section are the $50,305 for library services priority #1
staffing. The external agencies tab in the Draft Current Budget also provides
additional background information pertaining to the requests by the external
agencies. This increase in budget requests for the external agencies total
$236,800 for 2006, which is slightly under 1 % total municipal levy increase.
FUTURE YEARS' BUDGETS:
12.0 There are certain known impacts for the 2007 budget year such as staffing, wage
settlements, fire master plan implications, insurance costs, normal inflationary
impacts, and increased debenture requirements for proposed new facilities. As
mentioned above, consideration must be given in 2007 to the Rate Stabilization
Reserve Fund. Also of concern for 2007, will be Newcastle Library operating
costs and Newcastle Aquatic operating costs.
There are also some significant capital projects in 2007 that will likely require
additional debentures including the completion of the Green Road grade
separation and the Stevens Road extension.
FND-002-06
Page 7
Attachments:
Schedule "A" - Reserve Funds
Schedule "B" - Reserves
Schedule "C" - 2006 Operating - Reserves and Reserve Fund Contributions
List of interested parties to be notified of Council's decision:
· Clarington Museum and Archives
· Clarington Older Adult Board
· Clarington Public Library
· Durham Region Community Care Association
· Newcastle Community Hall
· Orono Cemetery Company
· Visual Arts Centre of Clarington
CORPORATION OF THE MUNICIPALITY OF ClARINGTON
40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L 1 C 3A6 T (905)623-3379 F (905)623-4169
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