HomeMy WebLinkAbout2019 Draft Current and Capital Budget1
Table of Contents
Corporate Budget Schedules ............................................... 2
Introduction to Clarington .................................................. 3
Introduction to the 2019 Budget ....................................... 5
2019 Operating Budget Overview.................................... 7
Basis of Accounting and Financial Reporting .............. 12
Staff Complement ............................................................. 14
Operating Budget Summary ........................................... 16
2019 Capital Budget Overview ....................................... 18
Departments, Agencies, and Boards ................................ 21
Mayor and Council............................................................ 21
Administration.................................................................... 23
Legal Services................................................................... 26
Corporate Services........................................................... 28
Clerks Department ............................................................ 31
Finance and Unclassified Administration...................... 35
Emergency Services ........................................................ 38
Engineering Department ................................................. 41
Operations Department ................................................... 52
Community Services ........................................................ 58
Planning Services ............................................................. 66
Clarington Library ............................................................. 69
Museums and Art .............................................................. 72
External Agencies............................................................. 74
Equity Schedules .................................................................. 76
Long-term Debt Strategy ................................................. 76
Long-term Debt Schedules ............................................. 76
Reserves and Reserve Funds ........................................ 80
Departmental Summaries
2
Corporate Budget Schedules
Departmental Summaries
3
Introduction to Clarington
About Clarington
The Municipality of Clarington is a beautiful community that forms the eastern boundary of the Greater Toronto Area.
Clarington is one of eight municipalities located in the Region of Durham. With a population of over 95,000 residents and
growing, Clarington offers residents a blend of city living and rural charm.
Clarington is a large municipality, covering an area of approximately 612 square kilometres consisting of four major urban
centres and 13 hamlets.
Residents enjoy waterfront trails alongside Lake Ontario, Greenbelt protected farmlands and the natural beauty of the Oak
Ridges Moraine.
Vision, Mission and Values
The Municipality of Clarington adopted the following vision and mission statements as part of its 2014 to 2018 Strategic
Plan.
Vision
Building a sustainable, creative, caring community.
Mission
Committed to leadership, to respect and to the delivery of quality services.
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2018 to 2022 Municipal Council
The Council for the Municipality of Clarington consists of
• Mayor Adrian Foster
• Regional Councillors Joe Neal (Ward 1 and 2) and Granville Anderson (Ward 3 and 4)
• Local Councillors Janice Jones (Ward 1), Ron Hooper (Ward 2), Corinna Traill (Ward 3) and Margaret Zwart (Ward 4)
(Back row: Janice Jones, Margaret Zwart, Ron Hooper, Corinna Traill. Front row: Joe Neal, Adrian Foster, Granville
Anderson)
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Municipality of Clarington Organizational Chart
Mayor and
Council
Chief Administrative
Officer
Municipal
Clerk
Director of
Community Services
Director of
Corporate Services
Director of
Emergency Services / Fire
Chief
Director of
Finance / Treasurer
Director of
Operations Director of
Engineering
Director
of Planning
Introduction to the 2019 Budget
The operating budget provides funding for the Municipality’s programs and services and pays for investments that support
economic development, quality of life and our natural environment.
The proposed 2019 budget includes several key changes:
• Net increases in non-tax related revenues (such as investment income, program fees, other revenue) of $102,177
($710,800 of new revenues and $608,623 lost revenue)
• Net increase in operating expenses of $1,212,614 (includes decreased expenses of $2,366,577 and increase in
other areas of $3,579,191) reflecting changing priorities and departmental presentation changes (e.g. Community
Services reallocated costs between divisions). This includes service level changes of:
o Corporate Services - $10,000 for other capital (two additional photocopiers)
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o Operations - $385,000 for urban/rural tree replacement (funded from Tax Rate Stabilization Reserve Fund)
o Operations - $90,000 for catch basin / sewer maintenance
o Operations - $25,000 to create a permanent funding for emergency clean up
o Community Services - $30,000 for event programming including Canada Day
o Planning Services - $10,000 each for Orono and Courtice CIP funding
• Reduction in reserve transfers to the operating fund of $713,214, which corresponds with several projects in 2018
which were reserve funded.
• Elimination of transfer of $25,000 to tax-write off reserve. This will now be funded from the Tax Rate Stabilization
Reserve Fund.
• Increase contribution to the municipal election reserve of $90,000 ($125,000 in total) to fund the 2022 election and
proposed ward boundary review.
• Reduction in transfers from reserve funds of $215,401 which corresponds with specific projects
• Decrease contributions to reserve funds $91,140 (Municipal Government Enterprise, Municipal Capital Works)
• Increase to reserve funds, to provide future asset replacement funding
o Fire Equipment reserve fund $25,000
o Facilities / Parks maintenance reserve fund $25,000
o Operating equipment reserve fund $25,000
o Community Services capital reserve fund $25,000
o Future Staffing reserve fund $125,000
• Increase to tax supported capital $711,781
• Proposed new staffing $430,000
• Proposed additional capital (not included in budget summaries)
o Council Chamber upgrades $70,000
o Playground equipment upgrades $130,000
o Orono Town Hall accessibility upgrades $207,000
• Requests from outside parties
o Hope of Durham Regional capital fund $5,000
o Grandview Children’s Centre $20,000
o Lakeridge Hospital (establish a reserve fund) $250,000
o External agencies $322,189 (includes John Howard Society providing two youth centres for a full year)
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2019 Operating Budget Overview
The proposed levy increase for 2019 is calculated as follows:
Description 2019 Budget
Net Levy per Management Reporter $ 51,994,199
Adjustments
T / L support to capital 7,910,643
2018 Levy (56,757,965)
Assessment Growth (1,814,429)
New staff 430,000
Estimated health and dental benefit increase 297,952
Increase to Future Staffing 125,000
Hope of Durham Regional Capital 5,000
Grandview Children's Centre 20,000
Lakeridge Hospital Reserve Fund 250,000
Council Chamber upgrades 70,000
Playground upgrades 130,000
Orono Town Hall accessibility upgrades 207,000
Budget increase $ 2,867,400
This represents an increase of 5.1% over the 2018 Municipal budget. As the Municipality of Clarington represents
approximately 33% of the overall property tax bill, this translates to an approximate increase in the property tax bill of
1.7%.
Departmental Summaries
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Historical Assessment Growth and Tax Levy Increases
The Municipality has seen significant growth in assessment since 2008, primarily in residential assessment. The average
annual residential assessment growth since 2009 is 6.3% per year, commercial assessment has averaged 3.8% per year
over this period for an overall average growth of 5.9% per year since 2008.
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Non-Residential Assessment 949,816,1,013,52 1,085,28 1,193,26 1,276,14 1,681,89 1,820,50 1,486,96 1,529,85 1,649,63 1,236,88 1,315,15
Residential Assessment $6,515,8 $6,960,4 $7,359,8 $7,777,6 $8,263,1 $8,319,7 $8,743,5 $9,585,0 $10,026,$10,889,$11,942,$13,038,
$-
$2,000,000,000
$4,000,000,000
$6,000,000,000
$8,000,000,000
$10,000,000,000
$12,000,000,000
$14,000,000,000
$16,000,000,000
Historical Assessment
2008 to 2019
Residential Assessment Non-Residential Assessment
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Historically, the Municipality of Clarington has had a high percentage of its assessment consisting of the residential
assessment. With over 80% of overall assessment being from the residential tax class, the residential taxpayer in
Clarington bears a significant burden of the tax levy.
Residential Farmland Multi-Res Commercial Industrial Large
Industrial Pipeline Managed
Forest Exempt
2019 $12,353,533 548,596,334 136,333,156 925,892,753 125,299,526 175,737,765 53,145,148 35,081,997 532,214,452
$-
$2,000,000,000
$4,000,000,000
$6,000,000,000
$8,000,000,000
$10,000,000,000
$12,000,000,000
$14,000,000,000
2019 Assessment By Type
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Since 2008, the average local budget increase has been 3.5% per year. This does not include changes in the Region of
Durham tax levy.
0.00%
0.50%
1.00%
1.50%
2.00%
2.50%
3.00%
3.50%
4.00%
4.50%
5.00%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Local Budget Increase
As a %
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As part of the provision of services to the ratepayers of the Municipality, each year’s budget includes tax support to
investment in capital assets. These assets may be new facilities, repairs to existing facilities or rehabilitation of roads.
Since 2009 the municipality has increased tax funding to the capital budget by 9.3% per year.
-30%
-20%
-10%
0%
10%
20%
30%
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Tax Support to Capital
2008 to 2019
Support to Capital Budget Change in capital support
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2019 Budget Schedule
Date Subject / Meeting
October 26, 2018 Departments submit 2019 operating and
capital budgets
November 9, 2018 2020 – 2023 operating and capital
forecasts due
The week of November 19, 2018 Meetings with CAO, Treasurer and
department heads
January 18, 2019 Budget workshop with Council (Special
GGC)
February 5, 2019 Budget book circulated
February 15, 2019 Special GGC for agencies
February 19, 2019 Special GGC for main budget
February 25, 2019 Council ratification
Basis of Accounting and Financial Reporting
Financial information and financial statements are prepared and presented in accordance with generally accepted
accounting principles for local governments as recommended by the Public Sector Accounting Board (PSAB) of Chartered
Professional Accountants Canada (CPA Canada).
The Municipality of Clarington follows the accrual basis of accounting for financial reporting, as required by the Ontario
Municipal Act. This accrual method recognizes revenues as they are earned and expenditures as they are incurred. At
year end if required revenues and expenses that have not yet been processed are recognized and then reversed in the
following year when the transaction is processed. Effective Jan 1, 2008 the Municipality began reporting tangible capital
assets on the annual financial statements as required by PSAB 3150, Tangible Capital Assets.
The fund accounting method or cash budget prepared by the Municipality of Clarington is converted to full accrual basis
accounting for the purpose of financial reporting, in the following way:
• The Capital Fund is reported through the Tangible Capital Asset accounts in the Consolidated
Statement of Financial Position.
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• The Reserves or Reserve Fund is reflected in the Consolidated Statement of Financial Position as
“Accumulated Surplus”.
• The Operating Fund is reflected in the Consolidated Statement of Operations which is adjusted to
reflect interest on debt only, the amortization expense, gain or loss on disposal of tangible capital
assets, post-employment benefits and solid waste landfill closure and post closure expenses.
• Capital budgets should result in tangible capital assets –capital asset management policy defines
tangible capital assets in section 7 of the policy.
Fund Structure and Basis of Budgeting
The Municipality of Clarington uses fund accounting for budgeting purposes. The budget is composed an operating fund,
capital fund and reserves and reserve funds. Tax supported services are levied on the assessed value of property. The
Municipality does have user fees which support service delivery where appropriate.
The Municipal Act, O. Reg. 284/09 requires municipalities to budget for amortization expense, post- employment benefits
and solid waste landfill closure and post closure expenses or, if the municipality does not budget for these items, to report
to Council advising of these exclusions. To comply with this regulation the Municipality reports on how these expenses are
to be funded before Council adopts the budget. However, the Municipality does not budget for these items.
The operating and capital budgets are approved each year by Council for the period of January 1 to December 31.
General Fund
Activities are budgeted annually for each program based on the estimated operating costs. The operating budget includes
annual expenditures for personnel costs, administrative expenses, materials, supplies and utilities, purchased services,
financial expenditures, minor capital equipment and renovations, debt charges, reserve transfers, subsidy revenue for
Ontario and Canada grants and program fees and service charges.
There are many considerations in developing budgets. Included are compensation agreements, inflation, mandated
service requirements, Council Strategic Plan, Council Guidance, and customer needs. At the end of any given budget
year as part of the year-end process, any net surplus or deficit is transferred to or from reserves and/or reserve funds. In
2019, the Finance Department is preparing to bring to Council a Surplus/Deficit policy, which will identify how surpluses
are to be allocated for future use.
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Capital Fund
Capital projects are generally budgeted in one year, however they can be budgeted in multiple years if each element is
considered an independent discreet project such as design and construction. Clarington’s capital budget includes
expenditures and financing sources to acquire and/or construct tangible capital assets such as municipal facilities, roads,
bridges, and the purchase of fleet related equipment. The capital budget is established on a project by project basis,
where the budget includes the full cost of the project regardless if costs are incurred in more than one fiscal year.
The corresponding expenditures may materialize over several years as the project is completed. Upon completion, each
project is closed and any surplus or deficit is transferred to the applicable reserve or reserve fund to be used in the event
of contingency expenditures due to a project going over budget. The Municipality will be reviewing its capital expenditure
policy and the process for which variances are dealt.
Reserve Funds
The use of reserves is an integral part of the budget planning process and is an important financial tool in developing
short and long-term fiscal policies. Prudent use of reserves help mitigate fluctuations in taxation and rate requirements
and assist in funding capital projects. The Municipality will be establishing a reserve and reserve fund policy which will
outline the purpose and target balance for reserves and reserve funds.
Staff Complement
The Municipality of Clarington employs individuals in full-time, part-time and seasonal basis.
The Municipality’s full-time staff complement is summarized below:
Department
2017
Full Time
2018
Full Time
2019
Full Time
Mayor & Council 3 3 3
CAO 9 9 9
Legal 2 2 2
Corporate Services 24 25 25
Departmental Summaries
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Department
2017
Full Time
2018
Full Time
2019
Full Time
Clerks 23 23 23
Finance 23 23 23
Emergency Services 70 70 70
Engineering 31 32 32
Operations 69 71 71
Community Services 46 48 48
Planning 26 25 25
Total Staff 326 331 331
The above does not include proposed positions which have not been approved by Council. The following new positions
are being recommended for 2019:
• Extend the contract of a Planner II (Contracted already to May 2019), to December 2020
• Merge two part-time Tourism positions to one full-time position
• Add three additional temporary staff and two seasonal staff in Operations to address forestry and parks
maintenance requirements
• Add a part-time Animal Care Attendant in Clerk’s
• Create a Traffic Technician and a Development and Utility Technician to provide support in development areas
• Provide municipal funding for a Climate Change Coordinator as part of a funding agreement (approved January 14,
2019)
Departmental Summaries
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Operating Budget Summary
Summary Revenues
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$(23,650) $(45,020) Unassigned $0 $0 $0 $0
233,726 0 PSAB 0 0 0 0
(71,562,986) (72,349,748)
Non-
Departmental (67,120,152) (70,248,646) (12,843,271) 57,405,375
(252,093) (155,871)
Administrator’s
Office (165,500) (165,500) (159,000) 6,500
(129,503) (117,841) Legal Office (69,000) (170,000) (160,000) 10,000
(137,263) (255,577)
Corporate
Services (3,000) (8,000) (12,000) (4,000)
(835,105) (867,965) Clerk’s (685,900) (684,900) (680,900) 4,000
(2,658,819) (1,661,569)
Finance and
Unclassified
Admin (1,552,000) (1,502,000) (1,390,000) 112,000
(271,556) (267,912)
Emergency
Services (85,000) (110,000) (110,000) 0
(3,718,875) (4,117,953)
Engineering
Services (1,550,700) (1,605,532) (1,605,532) 0
(945,696) (1,938,492) Operations (684,800) (672,423) (653,300) 19,123
(5,055,074) (5,054,542)
Community
Services (5,002,965) (5,242,466) (4,949,000) 293,466
(1,082,209) (934,239)
Planning
Services (596,675) (702,300) (814,400) (112,100)
(116,589,729) (120,524,289) Levies (113,286,356) (117,705,509) 0 117,705,509
(203,300) (211,820)
Unassigned
(BIA) (203,300) (211,820) (215,200) (3,380)
$(203,232,132) $(208,502,838) Total Revenue $(191,005,348) $(199,029,096) $(23,592,603) $175,436,493
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Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019
Budget
Increase
$868,778 $919,633 Mayor $879,297 $920,932 $934,534 $13,602
2,124,467 2,020,886 Administrator 2,104,612 2,100,193 2,171,847 71,654
363,829 481,611 Legal Office 417,242 546,792 542,805 (3,987)
4,485,747 4,606,073
Corporate
Services 4,264,170 4,720,273 4,469,127 (251,146)
3,301,809 3,607,270 Clerk’s 3,183,373 3,740,364 3,506,985 (233,379)
11,229,125 6,809,113
Finance and
Unclassified
Administration 5,659,677 5,475,537 5,427,813 (47,724)
13,401,053 12,528,819
Emergency
Services 12,112,470 12,362,786 12,413,009 50,223
21,317,903 8,434,866
Engineering
Services 7,453,765 7,987,616 5,165,545 (2,822,071)
22,558,035 20,859,276 Operations 17,691,645 19,783,324 17,866,849 (1,916,475)
17,123,442 14,348,994
Community
Services 14,821,576 14,905,003 14,481,051 (423,952)
4,265,885 4,310,949
Planning
Services 4,843,688 4,378,036 3,993,113 (384,923)
116,589,729 120,524,288 Levies 113,286,356 117,705,509 0 (117,705,509)
203,300 211,820 Unassigned 203,300 211,820 215,200 3,380
3,328,475 3,187,044 Libraries 3,200,886 3,261,220 3,216,248 (44,972)
522,221 498,181 Museums & Arts 499,491 499,491 529,145 29,654
383,800 430,200
External
Agencies 383,800 430,200 653,531 223,331
$222,067,598 $203,779,023
Total
Expenditures $191,005,348 $199,029,096 $75,586,802 $(123,442,294)
Departmental Summaries
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Net Levy Impact
2017 Actual
2018
Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$18,835,466 $(4,723,811) Net Levy $0 $0 $51,994,199 $51,994,199
2019 Capital Budget Overview
The Municipality of Clarington’s capital budget is based on the same calendar year as the operating budget. Capital
projects and assets include such items as:
•Fleet
•Roads
•Bridges
•Buildings
•Software and Hardware systems
•Equipment
The Municipality uses various forms of financing to support the capital budget plan, including:
•Debt financing (long term debt financing is through the Region of Durham)
•Grants and support from other levels of government (including Federal Gas Tax and the Ontario Community
Infrastructure Fund)
•Reserves and reserve funds (accumulated from prior years and including development charges)
•Levy (current year taxes)
The 2019 budget does not include any proposed new debt financing for the Municipality’s departments. However there is
potential request from the Clarington Public Library for support for work at the Bowmanville branch. The $750,000 request
could be handled through an internal borrowing from reserve funds, or could be included with other works as an external
debenture if Council desired.
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The bulk of our capital budget is in Engineering Services which includes new roads and road rehabilitation programs. The
Operations Department includes road surfacing / rehabilitation as well as parks and building maintenance.
The following table shows the 2019 capital budget by department:
Project Gross Cost Tax Levy
External
Financing
Reserve and
Reserve Funds
Development
Charges
Corporate Services $1,450,000 $(310,000) $0 $(1,140,000) $0
Clerk’s 79,000 0 0 (79,000) 0
Emergency Services 301,500 (221,500) 0 (80,000) 0
Engineering Services 17,245,500 (3,393,989) (660,000) (5,350,650) (7,840,861)
Operations 4,943,750 (2,731,250) 0 (1,560,000) (652,500)
Community Services 1,002,500 (383,000) 0 (619,500) 0
Planning Services 764,354 (696,728) 0 (67,626) 0
Libraries 2,351,765 (174,176 (750,000) (1,300,000) 0
$28,138,369 $(7,910,643) $(1,410,000) $(10,196,776) $(8,493,361)
In addi tion to the above, there are capital requests which are late additions to the proposed budget, financing has not
been identified at this time:
Project Cost Reason
Council Chamber upgrades
$70,000
Changes to front dais to provide better accessibility and allow
staff to be on same level
Playground equipment upgrades
130,000
Over the last several years, deficiencies have become more
prominent in some of the older play units. These units had
been replaced as part of our annual pay unit replacement
program but have not performed as well as expected. They
have reached a point where maintenance repair and the loss
of play value for the children of the communities warrant
replacement before the expected life span is reached.
Orono Town Hall accessibility
upgrades
295,000
The Or ono Town Hall is a historic one-storey building that is
not accessible and without barrier free washrooms. The
scope of work includes installation of an elevator at the south
Departmental Summaries
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Project Cost Reason
east corner of the building, a universal washroom and
improved travel path. This project will increase accessibility
and safety by providing a barrier free path of travel to both the
upper level hall and the lower level meeting rooms and
washrooms
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Departments, Agencies, and Boards
Mayor and Council
What Does Mayor and Council Do?
The Municipality of Clarington Council acts as the final decision-making body for the Municipality. Council membership
includes an elected Mayor, two elected Regional Councillors and four elected Local Councillors.
The Municipal Act defines the responsibilities of the Mayor who holds dual roles as the Head of Council and the Chief
Executive Officer of the Municipality. As the Head of Council, the Mayor presides over Council meetings so that its
business can be carried out efficiently and effectively; provides information and recommendations to Council with respect
to the role of Council; and represents the Municipality at official functions. As the Chief Executive Officer, the Mayor
upholds and promotes the purposes of the Municipality and fosters public interest and involvement in the Municipality and
its activities. The Mayor is one of three representatives of Clarington to the Region of Durham’s Council.
Regional Councillors have a number of responsibilities as elected officials. Regional Councillors participate on Regional
Council and Committees to make decisions for the Region of Durham.
Local Councillors have si milar responsibilities as Regional Councillors however do not represent the Municipality at
Regional Council. Local Councillors may sit on several local committees as Council representatives.
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Who Works for Mayor and Council
Mayor and Council
Community Co-
ordinator
Administrative
Assistant to Council
Executive Assistant to the Mayor
Operating Budget Summary
For the 2019 budget year, increases include regular wage increases only as well as minor increases for phone expenses
related to the Region of Durham discontinuing their reimbursement of cell phones for members of Regional Council.
The summary operating budget for Mayor and Council follows:
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$426,516 $425,475 Mayor $417,549 $434,299 $440,964 $6,665
398,237 442,071 Council 411,548 433,788 440,725 $6,937
27,176 32,685 Council Ward 33,464 34,788 34,788 0
17,850 19,403
Regional
Council 16,736 18,057 18,057 0
$869,779 $919,634
Total
Expenditures $879,297 $920,932 $934,534 $13,602
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Administration
What Does Administration Do?
The Chief Administrative Officer (CAO) is appointed by Council to oversee the administration of the corporation. One of
the main roles of the CAO is to make sure that Council's decisions are carried out. The CAO also advises Council on
policy and programs. One of the main governing policies has to do with transparency and accountability. The CAO is also
responsible for establishing administrative policies and procedures as well as overseeing the management of Municipal
staff. The CAO ensures the organization is run in an efficient and effective manner. The Chief Administration Officer also
assists Council in developing a strategic plan. The document sets out Council priorities for its four-year term; it's a
compilation of goals that Councillors want to achieve while in Office.
The Chief Administrative Office is also responsible for Communications and Tourism. Our main priority is to inform and
engage the community. We strive to make sure that residents know what's going on in the Municipality and in their
Government. Communications is responsible for the Municipal website, as well as our Twitter, Facebook and YouTube
sites. We also work hard to promote Clarington as a top of mind tourism destination. We have a beautiful diverse
community and we want to share it.
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Who Works for Administration?
Chief Administrative
Officer
Manager of Internal Audit Communications and
Tourism Manager
Communications / Social Media
Specialist
Communication Co-ordinators (2)
Communications / Information Clerk (2)
Tourism Co -ordinator
Tourism Programmer (PT)
Tourism Clerks (2 PT)
Executive Assistant to the
CAO
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Operating Budget Summary
Summary Revenues
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$(12,718) $(2,730) Administration $(2,000) $(2,000) $0 $2,000
(44,535) (43,559) Communications (65,000) (65,000) (45,000) 20,000
(31,086) (30,940) Tourism (15,000) (15,000) (30,500) (15,500)
(163,754) (78,643) Port Granby (83,500) (83,500) (83,500) 0
$(252,093) $(155,871) Total Revenue $(165,500) $(165,500) $(159,000) $6,500
Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$330,000 $339,900 Clarington Board of
Trade
$330,000 $339,900 $356,097 $16,197
562,666 494,649 Administration 549,510 529,027 539,459 10,432
804,589 805,203 Communications 806,566 818,177 853,429 32,252
275,097 303,461 Tourism 335,036 329,589 339,362 9,773
152,115 77,673 Port Granby 83,500 83,500 83,500 0
$2,124,467 $2,020,886 Total Expenditures $2,104,612 $2,100,193 $2,171,847 $68,654
Net Levy Impact
2017 Actual
2018
Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$1,872,375 $1,865,014 Net Levy $1,939,112 $1,934,693 $2,012,847 $78,154
Capital Budget Summary
The CAO’s Office does not have any capital requests for 2019.
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Legal Services
What Does Legal Services Do?
Legal Services is responsible for providing legal advice and support to Council, municipal staff and the Chief
Administrative Officer. The Municipal Solicitor provides professional advice on a variety of matters including planning and
development, commercial issues, corporate matters, privacy, freedom of information, municipal elections and municipal
by-laws. Legal Services is also responsible for providing transactional real estate services for the Municipality.
The Solicitor provides legal representation for the Municipality before all levels of court, administrative boards and
tribunals.
Who Works for Legal Services?
The Municipality of Clarington does participate in an arrangement with the Region of Durham to provide an articling law
student to lower tier municipalities for a period of the year. This student is not included in the temporary staff figure as the
incumbent is an employee of the Region of Durham.
Municipal Solicitor
Law Clerk
Departmental Summaries
27
Operating Budget Summary
Summary Revenues
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$(129,504) $(117,841) Legal Services $(69,000) $(170,000) $(160,000) $10,000
$(129,504) $(117,841) Total Revenue $(69,000) $(170,000) $(160,000) $10,000
Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$363,829 $481,611 Legal Services $417,242 $546,792 $542,805 $(3,987)
$363,829 $481,611 Total Expenditures $417,242 $546,792 $542,805 $(3,987)
Net Levy Impact
2017 Actual
2018
Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$234,325 $363,771 Net Levy $348,242 $376,792 $382,805 $6,013
Capital Budget Summary
The Legal Services Department does not have any capital requests for 2019.
Departmental Summaries
28
Corporate Services
What Does Corporate Services Do?
Corporate Services provides administrative support to all municipal departments. It is responsible for human resources,
for hiring staff and negotiating contracts. In Clarington, we know that the key to our success lies with our staff.
Corporate Services also oversees the Municipality's Information Management Division or IT. This division supports our
day-to -day operations. IT ensures we have up to date programs, systems and computers that help the Municipality
service our community.
Corporate services also oversee the Purchasing Division. The Division is responsible for purchasing required supplies,
vehicles, equipment, products, services, rentals, consulting, construction, renovations, and printing services. The Division
follows strict rules and procedures to ensure that all business conducted with the Municipality is done in a fair and
transparent manner. In addition, the Division handles building construction and renovations, park development contracts,
sale of obsolete and salvage materials, and road construction
Departmental Summaries
29
Who Works for Corporate Services?
Operating Budget Summary
Summary Revenues
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$(137,263) $(255,577) Administration $(3,000) $(8,000) $(12,000) $(4,000)
$(137,263) $(255,577) Total Revenue $(3,000) $(8,000) $(12,000) $(4,000)
Director
Information
Technology Manager
(10 FT)
Compensation &
Benefits Supervisor
(2 FT)
Human Resources
Manager
(1 FT)
Health & Safety Co-
ordinator
Purchasing Manager
(5 FT)
Administrative
Assistant
Departmental Summaries
30
Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$225,333 $272,185 Administration $204,400 $210,400 $219,250 $8,850
1,813,537 1,692,910 Human Resources 1,636,093 1,738,375 1,741,291 2,916
1,816,026 2,003,252
Information
Technology 1,827,719 2,158,330 1,882,946 (275,384)
610,495 625,740 Purchasing 578,758 598,893 611,865 12,972
20,355 11,987 Health & Safety 17,200 14,275 13,775 (500)
$4,485,746 $4,606,074
Total
Expenditures $4,264,170 $4,720,273 $4,469,127 $(251,146)
Net Levy Impact
2017 Actual
2018
Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$4,348,484 $4,350,496 Net Levy $4,261,170 $4,712,273 $4,457,127 $(255,146)
Capital Budget Summary
Project Gross Cost Tax Levy Reserve Funds
Computer Hardware $200,000 $(110,000) $(90,000)
Computer Software 1,250,000 (200,000) (1,050,000)
$1,450,000 $(310,000) $(1,140,000)
Departmental Summaries
31
Clerks Department
What Does Clerks Department Do?
The Clerk's Department is responsible for providing legislative services to Council and the public. These legislative
services include the planning and conducting of the municipal elections, responsibility for maintaining official records and
managing information for the corporation, and the protection of privacy. The department also provides secretariate
services for Council and Committees including meeting management, agenda preparation and the publishing of meeting
minutes.
The Clerk's Department is also responsible for many public services including issuing Municipal Law Enforcement, Animal
Shelter Services, administration services for Municipally owned cemeteries, issuing of marriage licenses, registering
deaths, providing commissioner of oath services, management of the internal Printshop/mailroom, and processing
requests for information. The Clerk's Department is also responsible for ensuring that the Municipality is fully accessible
to all residents including people with disabilities.
Departmental Summaries
32
Who Works for Clerks Department?
Municipal Clerk
Deputy Clerk
Accessibility
Co-ordinator
Municipal Law
Enforcement Manager
MLEO II (4)
MLEO I (4)
Clerk II (2)
MLEO PT (2)
Animal Services
Supervisor
Animal Care Attendant (2)
PT Animal Care Attendant (1)
Clerk I (PT)
Records Information
and Legislative Project Co-ordinator
Administrative
Assistant
Committee Co-ordinator
Cermetery Services and
Records Clerk
Clerk II
Clerk I
PT Clerk II
Departmental Summaries
33
Operating Budget Summary
Summary Revenues
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$(0) $(0) Unassigned $(200) $(200) $(200) $(0)
(133,507) (115,056) Administration (127,800) (126,800) (122,800) 4,000
(67,819) (110,668) Animal Services (77,800) (77,800) (77,800) 0
(46,892) (82,613)
Municipal Law
Enforcement (38,000) (38,000) (38,000) 0
(385,255) (370,304)
Parking
Enforcement (280,000) (280,000) (280,000) 0
0 (2,700) Municipal Election 0 0 0 0
(15,986) (16,428) Grants (22,000) (22,000) (22,000) 0
(185,645) (170,195) Cemetery (140,100) (140,100) (140,100) 0
$(835,105) $(867,965) Total Revenue $(685,900) $(684,900) $(680,900) $4,000
Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$13,975 $0 Unassigned $6,000 $6,000 $0 $(6,000)
31,174 0 PSAB 0 0 0 0
1,179,610 1,250,187 Administration 1,095,002 1,268,331 1,243,328 (25,003)
706,234 667,330 Animal Services 679,830 694,980 605,092 (89,888)
566,277 590,605
Municipal Law
Enforcement 735,081 788,731 795,273 6,542
673,503 685,384
Parking
Enforcement 537,610 558,068 703,842 145,774
103,053 387,628 Municipal Election 103,100 396,504 131,700 (264,804)
1,062 0 Cemetery 1,800 1,800 1,800 0
26,922 26,136 Fleet 24,950 25,950 25,950 0
$3,301,809 $3,607,270 Total Expenditures $3,183,373 $3,740,364 $3,506,985 $(233,379)
Departmental Summaries
34
Net Levy Impact
2017 Actual
2018
Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$2,466,704 $2,739,305 Net Levy $2,497,473 $3,055,464 $2,826,085 $(229,379)
Capital Budget Summary
Project Gross Cost Tax Levy Reserve Funds
Sign for Trulls Road $55,000 $0 $(55,000)
Parking lot central meters 24,000 0 (24,000)
$79,000 $0 $(79,000)
Departmental Summaries
35
Finance and Unclassified Administration
What Does Finance Do?
The Finance Department is responsible for the Municipality's overall financial activities. It is responsible for all accounti ng
services and provides financial advice to Council and other departments. The Finance Department develops Municipal
budgets, collects taxes, and manages the Corporation's financial assets. The Finance Department also oversees and
processes insurance claims against the Municipality.
The Manager of Internal Audit reports to the Director of Finance as well as the CAO.
Departmental Summaries
36
Who Works for Finance?
Director / Treasurer
Deputy Treasurer
Tax Collector
Revenue Co-
ordinator
Revenue Clerk I (4)
Manager of Internal
Audit
Capital Asset
Manager
Accountant (2)
Accounting Clerk II
Manager of
Accounting Services
Accountant
Accounting Clerk II (2)
Accounting Clerk I (2)
Administrative
Assistant
Clerk II
Policy Analyst
Financial Analyst
Departmental Summaries
37
Operating Budget Summary
Summary Revenues
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$(11,462) $(0) Unassigned $(12,000) $(12,000) $(12,000) $(0)
(1,502,838) (1,598,472) Administration (1,540,000) (1,490,000) (1,378,000 112,000
(1,144,519) (48,041)
Unclassified
Administration 0 0 0 0
$(2,658,819) $(1,661,569) Total Revenue $(1,552,000) $(1,502,000) $(1,390,000) $112,000
Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$821,548 $0 PSAB $6,000 $6,000 $0 $(6,000)
2,413,457 2,490,011 Finance Admin 2,513,141 2,616,900 2,680,668 63,768
7,994,120 4,319,103 Unclassified Admin 3,146,536 2,858,637 2,747,145 (111,492)
$11,229,125 $6,809,114
Total
Expenditures $5,659,677 $5,481,537 $5,427,813 $(53,724)
Net Levy Impact
2017 Actual
2018
Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$8,570,306 $5,147,545 Net Levy $4,107,677 $3,973,537 $4,037,813 $64,276
Capital Budget Summary
The Finance Department does not have any capital requests for 2019.
There are no capital requests for 2019 which are considered part of “Unclassified Administration”.
Departmental Summaries
38
Emergency Services
What Does Emergency Services Do?
Clarington Emergency and Fire Services are an integral part of the community. First responders provide an essential
service protecting and helping residents. Fire crews are also out in the community helping to educate residents about
safety and fire prevention.
Who Works for Emergency Services?
Director / Fire Chief
Deputies (2)
Platoon Chiefs
(4)
Suppression Captains (8)
Firefighters (44)
Mechanical
Technician
Senior Training
Officer
Training Officer
Senior Fire
Prevention Officer
Fire Prevention
Inspectors (4)
Administrative
Assistant
Clerk II (2)
Departmental Summaries
39
Operating Budget Summary
Summary Revenues
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$(224,983) $(213,560) Administration $(35,000) $(55,000) $(55,000) $0
(41,573) (44,352) Fire Prevention (40,000) (45,000) (45,000) 0
(5,000) (10,000)
Municipal
Operations Centre (10,000) (10,000) (10,000) 0
$(271,556) $(267,912) Total Revenue $(85,000) $(110,000) $(110,000) $0
Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$913,180 $0 PSAB $0 $0 $0 $0
1,963,677 1,722,072 Administration 1,626,594 1,621,447 1,525,905 (95,542)
736,927 740,174 Fire Prevention 710,799 756,138 785,012 28,874
7,728,534 8,034,898 Fire Suppression 7,728,684 7,947,577 8,039,729 92,152
193,997 265,282 Fire Training 332,074 341,000 348,404 7,404
563,397 557,407
Fire
Communication 555,000 577,500 585,000 7,500
105,331 111,940 Fire Mechanical 127,500 115,000 120,000 5,000
938,995 937,932
All Stations PT
Admin 856,826 841,873 844,500 2,627
102,175 27,265
Municipal
Operations Centre 40,100 31,200 31,950 750
154,840 131,849
Fire Maintenance
Tech Support 134,893 130,951 132,509 1,558
$13,401,053 $12,528,819
Total
Expenditures $12,112,470 $12,362,686 $12,303,009 $50,323
Departmental Summaries
40
Net Levy Impact
2017 Actual
2018
Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$13,129,497 12,260,907 Net Levy $12,027,470 $12,252,786 $12,303,009 $50,223
Capital Budget Summary
Project Gross Cost Tax Levy Reserve Funds
Self-Contained Breathing
Apparatus (SCBA) $45,000 $(45,000) $0
Bunker Gear 75,000 (75,000) 0
Leather Bunker Boots 7,500 (7,500) 0
SCBA Air Compressor (Stn 4) 88,000 (88,000) 0
P25 Pagers 6,000 (6,000) 0
Thermal Imaging Cameras 25,000 0 (25,000)
Car 1-10 55,000 0 (55,000)
$301,500 $(221,500) $(80,000)
Departmental Summaries
41
Engineering Department
What Does Engineering Department Do?
Our Engineering and Building Services Department is responsible for major capital and road reconstruction projects, as
well as the development and design of parks and trails. We oversee Clarington's transportation network looking at traffic
flow on municipal roads, streets and sidewalks. We also review and place traffic control signals where needed to ensure
pedestrian and commuter safety.
The department also issues building permits, conducts inspections, and services and reviews subdivisions. We are here
to help answer your questions, so before you dig or do any kind of construction contact our Building Services division for
help and information.
Departmental Summaries
42
Who Works for Engineering Department?
Overall
Director
Assistant Director
Chief
Building Official
Infrastructure
and Capital Works Manager
Construction
Manager
Development
Manager
Park
Development Manager
Administrative
Assistant
Project
Administration Clerk
Permit Clerks
(2)Clerk II (2)
Departmental Summaries
43
Building Department
Chief Building
Official
Senior Building
Inspector
Building Inspectors
(3)
Senior Plans
Examiner
Plans Examiner (2)
Senior Plumbing /
Heating Inspector
Plumbing / Heating
Inspectors (2)
Departmental Summaries
44
Infrastructure and Capital Works
Infrastructure and
Capital Works Manager
Traffic and Capital
Works Engineer
Traffic Co -ordinator
Capital Works Co-
ordinator
Engineering Co-ordinator
Infrastructure Technologist
Departmental Summaries
45
Construction
Construction Manager
Construction Co-ordinator Senior Construction Inspector Construction Inspector
Departmental Summaries
46
Development
Development Manager
velopment Review Technician
Parks Development Manager
De
Departmental Summaries
47
Operating Budget Summary
Summary Revenues
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$(607) $(1,171) Unassigned $(2,000) $(500) $(500) $0
(1,087,975) (874,559) Administration (40,500) (50,500) (50,500) 0
(2,630,293) (3,242,224) Building Inspection (1,508,200) (1,554,532) (1,554,532) 0
$(3,718,875) $(4,117,953) Total Revenue $(1,550,700) $(1,605,532) $(1,605,532) $0
Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$12,140,048 $0 PSAB $0 $0 $0 $0
7,287,577 6,830,480 Administration 5,909,894 6,393,056 3,525,335 (2,867,721)
1,784,135 1,443,794
Building
Inspection 1,373,271 1,419,960 1,534,610 114,650
100,000 90,000 Street Lighting 100,000 90,000 0 (90,000)
1,730 3,461 Park 15,000 15,500 15,500 0
0 0
Roads &
Structures 0 0 21,000 21,000
0 61,837 Safe Roads 0 63,500 63,500 0
1,385 0
Road
Maintenance 50,000 0 0 0
3,028 5,294 Fleet 5,600 5,600 5,600 0
$21,317,903 $8,434,866
Total
Expenditures $7,453,765 $7,987,616 $5,165,545 $(2,822,071)
Net Levy Impact
2017 Actual
2018
Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$17,599,027 $4,316,913 Net Levy $5,903,065 $6,382,084 $3,560,013 $(2,822,071)
Departmental Summaries
48
Capital Budget Summary
Unassigned
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Parking Lot Resurfacing Program $215,000 $(55,000) $(160,000) $0
$215,000 $(55,000) $(160,000) $0
Streetlights
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Street Light Installation - Various $100,000 $(100,000) $0 $0
Baseline Rd and Lambs Rd 200,000 0 0 (200,000)
$300,000 $(100,000) 0 $(200,000)
Parks
Project Gross Cost Tax Levy
External
Financing
Reserve and
Reserve Funds
Development
Charges
Bowmanville Valley Trail
(Baseline to Waterfront) $275,000 $0 $0 $(27,500) $(247,500
Newcastle Community
Park Phase I 75,000 0 0 (7,500) (67,500)
Samuel Wilmot Nature
Area – Trail Paving 225,000 (23,360) 0 (201,640) 0
Toyota Trail 675,000 0 (465,000) (21,000) (189,000)
Waterfront Trail Vehicle
Access Barriers 20,000 0 0 (20,000) 0
Outdoor Recreation Needs
Study 75,000 0 0 (7,500) (67,500)
Farewell Creek Trail –
Phase II (Townline Rd to
Phase I Trail) 1,100,000 (252,564) 0 (245,243) (407,193)
Departmental Summaries
49
Project Gross Cost Tax Levy
External
Financing
Reserve and
Reserve Funds
Development
Charges
$2,445,000 $(275,924) $(465,000) $(530,383) $(978,693)
Bridges
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Structures Rehabilitation $2,000,000 $(1,102,065) $(897,935) $0
Hancock Rd Box Culvert south of
Nash Rd 90,000 0 (20,556) (69,444)
$2,090,000 $(1,102,065) $(918,491) $(69,444)
Roads and Structures
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Pavement Rehabilitation Program $2,990,000 $(360,000) $(2,630,000) $0
Roadside Protection Program 150,000 (150,000) 0 0
Baseline Road Structure (west of
Green Rd) 35,000 0 0 (35,000)
Parkway Ave Area 40,000 (40,000) 0 0
Baseline Rd (Haines to Lambs) 85,000 0 (8,245) (76,755)
Scugog St / Middle Rd 91,000 0 (29,666) (61,334)
North Scugog Crt (Dan Sheehan
to Conc Rd 3) 210,000 0 (23,100) (186,900)
Baseline Rd (Mearns to Haines) 85,000 0 (21,760) (63,240)
Concession Rd 3 (Middle to
Gimblett) 200,000 0 (32,200) (167,800)
Third Street (Bernard to Liberty) 27,000 (27,000) 0 0
Prospect Street (Odell to Fourth) 1,040,000 (340,000) (700,000) 0
Middle Rd (Con Rd 3 to Urban
Limit) 225,000 0 (38,250) (186,750)
Departmental Summaries
50
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Church St (Emily to King) 36,000 (36,000) 0 0
Lambert St (King to Church) 15,000 (15,000) 0 0
Lambs Rd Interchange
(Environmental Assessment) 300,000 0 0 (300,000)
Rural Road Rehabilitation
Program 150,000 (150,000) 0 0
George St (North to Reg Rd 17) 37,000 (37,000) 0 0
Brown St (Victoria to Queen) 91,000 (91,000) 0 0
George Reynolds Drive Extension 2,350,000 0 0 (2,350,000)
Nash Rd (Solina to Hancock) and
bike facilities 450,000 0 0 (450,000)
Whistle Cessation Study 150,000 (150,000) 0 0
Baseline Rd (Trulls to Courtice) 2,500,000 0 (143,250) (2,356,750)
Nash Rd (Future Clarington Blvd) 30,000 0 (5,574) (24,426)
Capital Fill Works Management 10,000 (10,000) 0 0
Queen St Extension (George to
Frank) 20,000 0 0 (20,000)
Trulls Rd (Yorkville to Bloor) 20,000 0 (1,852) (18,148)
North St (George to Grady) 50,000 (50,000) 0 0
Trulls Rd Rural Upgrade (Baseline
to Bloor) 15,000 0 (11,332) (3,668)
Prestonvale Rd (Baseline to
Southfield) 15,000 0 (1,696) (13,304)
Lambs Rd (Concession St to
Canadian Pacific Rail) 20,000 0 (2,194) (17,806)
$11,437,000 $(1,456,000) $(3,649,119) $(6,331,881)
Departmental Summaries
51
Sidewalks and Walkways
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Sidewalk Replacement
(Unspecified) $100,000 $(100,000) $0 $0
Pave the Waterfront Trail
(Waverley to West Beach) 140,000 0 (14,000) (126,000)
King Ln Sidewalk, Hampton 220,000 (220,000) 0 0
$460,000 $(320,000) $(14,000) $(126,000)
Other
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Accessible Signals (Clarington
Blvd at Stevens Rd) $85,000 $(85,000) $0 $0
King Ave Corridor Study (North to
RR 17) 13,500 0 (11,997) (1,503)
Various Erosion Protection Works 200,000 0 (66,660) (133,340)
$298,500 $(85,000) $(78,657) $(134,843)
Departmental Summaries
52
Operations Department
What Does Operations Department Do?
The Operations Department is responsible for the provision of services from 4 distinct sections being Roads, Parks, Fleet
Services and Buildings/Properties.
Roads is responsible for a large network of urban and rural road right-of-way’s. Maintenance services include pothole
repair, grading, bridges, signs, sweeping, ditches, culverts, sidewalks, walkways and storm sewers. Rural road
resurfacing, guidepost repairs. Weed spraying pavement markings. Winter control operations also represent a major role
of the section by providing timely, efficient and cost effective services for patrol, road plowing and snow removal.
Parks is responsible for the maintenance of all open space areas, sports fields, trails, streetscape, forestry, horticulture,
litter, beaches, playgrounds, splash pads and skate parks. The Parks section also has the responsibility for the operation
of active cemeteries and the set-up, grass cutting, sport field permitting and support of municipally sponsored special
events.
Fleet is an internal service provider with the core responsibilities of acquiring, maintaining, regulating and disposing of
vehicles and equipment utilized for the delivery of municipal services. The Fleet division performs on-going maintenance
to a wide variety of equipment ranging between string trimmers to passenger vehicles, ice re-surfacers, snow plows and
firefighting apparatus.
Buildings and Properties is an internal service provider responsible for the operation, maintenance, upkeep and capital
improvement of municipal spaces that include the Municipal Administrative Center, Operations Depots, Community
buildings, Museum, Fire Halls and various other building envelopes. Building Services is also responsible for facilitating
the defibrillator program for all of our community buildings.
Departmental Summaries
53
Who Works for Operations Department?
Director
Manager of Operations
Supervisor Parks Supervisor Roads (3)
(44 FT, 2 PT)
22 Students
5 Seasonal
Supervisor Fleet
(5 FT, 1 Apprentice)
Supervisor Building
(9 FT, 1PT)
Administrative Assistant
(4 FT, 1PT)
Departmental Summaries
54
Operating Budget Summary
Summary Revenues
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$(210,752) $(206,107) Unassigned $(213,000) $(215,000) $(221,000) $(6,000)
(367,790) (105,887) Administration (190,000) (171,123) (146,000) 25,123
(48,220) (17,203) Street Lighting (15,000) (15,000) (15,000) 0
(135,598) (135,930) Cemetery (127,800) (127,800) (127,800) 0
(24,308) (24,528) Waste Collection (22,500) (22,500) (22,500) 0
(1,799) (2,396)
Recycling
Collection (1,500) (1,500) (1,500) 0
(18,460) (19,420)
Road
Maintenance (15,000) (19,500) (19,500) 0
(138,769) (77,428) Winter Control (100,000) (100,000) (100,000) 0
0 (1,349,593) Fleet 0 0 0 0
$(945,696) $(1,938,492) Total Revenue $(684,800) $(672,423) $(653,300) $19,123
Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$119,230 $143,630 Unassigned $100,350 $141,657 $190,666 $49,009
3,029,828 0 PSAB 0 0 0 0
4,640,550 4,493,563 Administration 3,916,958 4,485,555 2,906,966 (1,578,589)
1,310,692 1,303,738 Street Lighting 1,210,000 1,360,000 1,365,000 5,000
2,038,849 2,127,494 Park 2,287,204 2,438,789 2,348,693 (90,096)
371,128 300,507 Cemetery 340,797 263,060 270,796 7,736
25,673 33,050 Waste Collection 22,500 22,500 22,500 0
1,905 2,120
Recycling
Collection 1,500 1,500 1,500 0
2,406,786 2,594,191 Building &
Property Services 2,452,074 2,735,981 2,135,361 (600,620)
Departmental Summaries
55
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
2,860,260 2,203,789 Road
Maintenance 2,206,495 2,333,790 3,057,240 723,450
947,284 926,076 Hardtop
Maintenance 838,000 909,120 997,400 88,280
377,739 331,436 Loosetop
Maintenance 418,000 418,000 415,000 (3,000)
2,708,897 3,184,323 Winter Control 2,103,248 2,159,622 2,478,000 318,378
511,673 610,024 Safety Devices 485,830 769,840 527,750 (242,090)
79,648 39,626 Storm Water
Management 117,500 117,500 129,500 12,000
43,205 31,392 Regional Roads 30,300 30,300 30,800 500
865,110 1,865,086 Fleet 917,027 918,026 869,201 (48,825)
191,981 637,370 Libraries 198,562 649,802 91,606 (558,196)
27,598 31,861 Other Cultural 45,300 28,282 28,870 588
$22,558,035 $20,859,276
Total
Expenditures $17,691,645 $19,783,324 $17,866,849 $(1,916,475)
Net Levy Impact
2017 Actual
2018
Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$21,612,339 $18,920,785 Net Levy $17,006,845 $19,110,901 $17,213,549 $(1,897,352)
Departmental Summaries
56
Capital Budget Summary
Parks
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Various Parks Upgrades $230,000 $(100,000) $(130,000) $0
Park Furniture / Equipment 120,000 0 (120,000) 0
$350,000 $(100,000) $(250,000) $0
Cemetery
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Columbarium $45,000 $(45,000) $0 $0
$45,000 $(45,000) $0 $0
Roads and Structure
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Retaining Walls $50,000 $(50,000) $0 $0
$50,000 $(50,000) $0 $0
Buildings and Property Services
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Emergency Services – Stn 3 $76,250 $(76,250) $0 $0
Orono Town Hall 20,000 0 (20,000) 0
Haydon Community Hall 12,500 0 (12,500) 0
Various Roof Replacements 100,000 (100,000) 0 0
Kendal Community Centre 20,000 (20,000) 0 0
Various Arenas 100,000 (50,000) (50,000) 0
Newcastle Community Hall 100,000 (100,000) 0 0
Clarington Stormwater Pond
Clearout 305,000 (305,000) 0 0
$733,750 $(651,250) $(82,500) $0
Departmental Summaries
57
Road Maintenance
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Rural Road Resurfacing $2,360,000 $(1,885,000) $(475,000) $0
$2,360,000 $(1,885,000) $(475,000) $0
Fleet
Project Gross Cost Tax Levy
Reserve and
Reserve Funds
Development
Charges
Fleet Replacement - Roads $480,000 $0 $(480,000) $0
Fleet New – Roads 725,000 0 (72,500) (652,500)
Fleet Replacement - Parks 200,000 0 (200,000) 0
$1,405,000 $0 $(752,500) $(652,500)
Departmental Summaries
58
Community Services
What Does Community Services Do?
The Community Services Department works together with our Community Partners to provide a variety of fun and
accessible recreation opportunities in a welcoming, safe environment.
The Facilities Section is responsi ble for the development and maintenance of the Municipality’s eight recreation facilities,
represented by the South Courtice Arena, Courtice Community Complex, Darlington Sports Centre, Garnet B. Rickard
Recreation Complex, Bowmanville Indoor Soccer, Orono Park Pool, Alan Strike Aquatic and Squash Centre and the
Diane Hamre Recreation Complex.
Our Recreation Services Section provides a wide variety of programming opportunities to all residents. This section’s key
areas of program delivery are aquatics, health and fitness, youth and adult recreation programming, as well as older adult
services.
The Client Services Section coordinates the Department’s Customer Services function and involves the operation of our
facility customer services and reception areas, the facility permitting process, the preparation of the Community Guide and
overall maintenance of our Recreation Software system.
In addition, Client Services is also responsible for our Community Development portfolio providing services and support
such as Municipal Grants and Sponsorships, special events, workshops, community support, and provides
representatives and guidance to the Municipal Diversity Committee.
Departmental Summaries
59
Who Works for Community Services?
Director
Facilities Manager Recreation
Manager
Client Service
Manager
Administrative
Assistant
Clerk II (2)
Departmental Summaries
60
Facilities
Facilities Manager
Supervisors (Arena) (2)
Facility Leadhands (2)
Facility Operators (11)
Maintenance (PT 41)
Bartenders (PT 7)
Facility Supervisors (Aquatic)
(2)
Facility Leadhands (2)
Facility Operators (8)
Maintenance (PT 41)
Facility
Departmental Summaries
61
Recreation
Recreation Manager
Aquatics Co-ordinator
Aquatic Programmer
Part Time Staff (85)
Recreation & Fitness
Co-ordinator
Recreation Programmer
Fitness Programmer
Recreation Program PT Staff (100)
Fitness Program PT Staff (34)
Older Adult Co-ordinator
Older Adult Programmer
Part Time Staff (25)
Departmental Summaries
62
Client Services
Client Services Manager
ommunity Development Co-
ordinator
Community Development
Programmer
Customer Services Co-
ordinator
Recreation Software Clerk
Clerk II (3)
PT Clerk I
PT Lead Customer Service Reps (5)
PT Customer Service Reps (25)
C
Departmental Summaries
63
Operating Budget Summary
Summary Revenues
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$(61,388) $(66,130) Administration $(41,500) $(43,500) $(43,500) $0
(6,490) (6,699) Programs Admin (6,000) (8,000) (3,900) 4,100
(2,175,426) (2,252,018) Facilities (2,259,265) (2,264,166) (2,283,700) (19,534)
(11,790) (14,451) Proshop (10,000) (11,000) 0 11,000
(390,836) (190,222) Concessions (413,700) (418,500) (66,100) 352,400
(1,100,733) (1,157,823) Aquatic Programs (981,700) (1,072,800) (1,129,300) (56,500)
(520,957) (510,787) Fitness Programs (572,000) (612,000) (576,500) 35,500
(529,924) (538,626)
Recreation
Programs (500,000) (537,000) (544,500) (7,500)
(165,220) (208,378)
Community
Development (150,100) (176,400) (177,400) (1,000)
(92,309) (109,408)
Older Adult
Program (68,700) (99,100) (112,600) (13,500)
0 0 Customer Service 0 0 (11,500) (11,500)
$(5,055,074) $(5,054,542) Total Revenue $(5,002,965) $(5,242,466) $(4,949,000) $293,466
Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$1,993,895 $0 PSAB $0 $0 $0 $0
1,789,923 1,889,596 Administration 1,737,807 1,968,352 1,533,788 (434,564)
1,077,609 1,178,714 Programs Admin 1,116,565 1,118,688 922,880 (265,808)
9,740,544 8,794,817 Facilities 9,568,803 9,013,672 8,267,582 (746,090)
6,052 6,702 Proshop 4,900 5,700 0 (5,700)
365,159 211,995 Concessions 344,402 400,479 0 (400,479)
818,808 822,620 Aquatic Programs 780,115 852,837 914,106 61,269
367,606 377,483 Fitness Programs 351,460 393,049 389,116 (3,933)
Departmental Summaries
64
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
524,403 609,380
Recreation
Programs 499,991 625,664 588,127 (37,537)
224,898 237,738
Community
Development 194,853 200,773 237,201 36,428
119,546 126,198
Older Adult
Program 127,680 160,789 145,795 (14,994)
0 0 Customer Service 0 0 1,023,424 1,023,424
0 0
Community /
Customer Service 0 0 364,032 364,032
60,000 59,250
Community Grant
Program 60,000 60,000 60,000 0
35,000 34,500
Sponsorship
Program 35,000 35,000 35,000 0
$17,123,442 $14,348,994
Total
Expenditures $14,821,576 $14,905,003 $14,481,051 $(423,952)
Net Levy Impact
2017 Actual
2018
Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$12,068,368 $9,294,452 Net Levy $9,818,611 $9,662,537 $9,532,051 $(130,486)
Departmental Summaries
65
Capital Budget Summary
Project Gross Cost Tax Levy
Reserve and
Reserve
Funds
Admin – Annual Building Studies $40,000 $(40,000) $0
South Courtice Arena (SCA) – Heat Pump Compressors
Replacement 38,000 0 (38,000)
Courtice Community Centre (CCC) – Fitness Equipment
Replacement 58,000 (58,000) 0
Darlington Sports Complex (DSC) – Walk Behind Scrubber 10,000 (10,000) 0
Admin – Furnishings and Equipment 15,000 (15,000) 0
SCA – Walk Behind Scrubber Replacement 10,000 (10,000) 0
Diane Hamre Recreation Complex (DHRC) – Duct Insulation
Repairs 20,000 (20,000) 0
Rickard Recreation Complex (RRC) – Roof Top HVAC
Replacement 99,000 0 (99,000)
RRC – Pad A Metal Roof Refurbishment 250,000 0 (250,000)
RRC – Refrigeration Plate and Frame Exchanger – Gasket
Replacement 82,500 0 (82,500)
RRC – Olympia Room Concrete Floor Replacement 35,000 (35,000) 0
CCC – Re-grout Pool Tanks 55,000 (55,000) 0
CCC – Refinish Pool Change Room Floors 15,000 (15,000) 0
CCC – Pool Locker Replacement 40,000 (40,000) 0
CCC – Older Adults Convection Ovens 10,000 (10,000) 0
DSC – Lobby Skylight Replacement 25,000 (25,000) 0
SCA – Safety Ladder and Railing Rooftop Cooling Tower 20,000 (20,000) 0
SCA – Re-caulk Exterior Window and Control Joints 30,000 (30,000) 0
SCA – Roof Replacement 150,000 0 (150,000)
$1,002,500 $(383,000) $(619,500)
Departmental Summaries
66
Planning Services
What Does Planning Services Do?
This department is further broken down into the following divisions; Development Review, Community Planning, Special
Projects as well as Administration (which includes Crossing Guards).
Development Review provides comments, analysis and recommends approval on a variety of development related
planning applications and policies. This division implements Provincial and Regional policies that guide growth and
manage the use of land within Clarington.
The Community Planning division promotes strategic growth and policy through land use planning, community planning.
Some of its responsibilities include urban growth management, Secondary Plan studies as well as commercial
development applications.
The Special Projects division provides comments on Environmental Assessments that affect Clarington such as the 407,
Clarington Transformer and Port Granby Project. In addition, special projects is responsible for heritage planning and
incentives, the Community Improvement Plans and incentives, Real Estate acquisitions and disposals and commenting on
environmental impacts.
The Administration division supports the other 3 divisions by providing administrative services including minutes of Pre-
Consultations, development application tracking and Crossing Guard co-ordination.
Departmental Summaries
67
Who Works for Planning Services?
Director
Manager Community
Planning & Design
(5 FT)
Manager Development
Review
(8 FT)
Manager Special
Projects
(4 FT)
Administrative Assistant
(4 FT, 40 PT)
Departmental Summaries
68
Operating Budget Summary
Summary Revenues
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$(1,082,209) $(933,069) Administration $(596,675) $(702,300) $(814,400) $(112,100)
0 (1,170) Environmental 0 0 0 0
$(1,082,209) $(934,239) Total Revenue $(596,675) $(702,300) $(814,400) $(112,100)
Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$1,133,606 $1,220,533 Unassigned $1,119,683 $1,334,201 $672,954 $(661,247)
2,863 0 PSAB 0 0 0 0
3,129,416 3,089,282 Administration 3,544,005 3,043,835 3,318,659 274,824
0 1,135 Small Boards 0 0 1,500 1,500
0 0 Courtice CIP 100,000 0 0 0
$4,265,885 $4,310,950
Total
Expenditures $4,763,688 $4,378,036 $3,993,113 $(384,923)
Net Levy Impact
2017 Actual
2018
Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$3,183,676 $3,376,711 Net Levy $4,247,013 $3,675,736 $3,178,713 $(497,023)
Capital Budget Summary
Project Gross Cost Tax Levy
Reserve and Reserve
Funds
Land Acquisition $764,354 $(696,728) $(67,626)
$764,354 $(696,728) $(67,626)
Departmental Summaries
69
Clarington Library
What Does Clarington Library Do?
Clarington Public Library empowers and enriches the lives of all residents by connecting them to responsive, accessible,
high quality services and resources. The Library provides service through four branch locations: Bowmanville, Courtice,
Newcastle, and Orono.
Clarington Public Library is a cornerstone of the community that enhance s cultural, educational and economic well-being.
The Library is an active connector for social interaction and learning, which facilitates and strengthens community
partnerships.
Library service is comprised of (a) lending collections (books, dvds, magazines, video games, audio books, etc.); (b)
online resources including e-books, digital audio books, and online resources; (c) children’s literacy programs; (d)
educational workshops and life-long learning; (e) computer access and Wi -Fi hotspots; (f) quiet study space; and (g)
meeting room access.
The Clarington Public Library Board oversees the strategic direction of the Library under the provisions of the Ontario
Public Libraries Act.
Departmental Summaries
70
Operating Budget Summary
Historical Funding
The following graph shows the operating funding to the Clarington Public Library since 2012.
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2012 award 2013 award 2014 award 2015 award 2016 award 2017 award 2018 award 2019 request
Clarington Library Operating Support
Clarington Library
Departmental Summaries
71
Capital Budget Summary
The Municipality provides support to the Library for capital projects.
Project Gross Cost Tax Levy
External
Financing
Reserve and
Reserve Funds
Development
Charges
Library Technology $110,000 $(110,000) $0 $0 $0
Library Collection 141,765 (14,176) 0 0 (127,589)
Library Studies 50,000 (50,000) 0 0 0
Library Refurbishment –
Bowmanville Branch 2,050,000 0 (750,000) 1,300,000 0
$2,351,765 $(174,176) $(750,000) $(1,300,000) $(127,589)
Please note that $750,000 of the proposed library refurbishment will need to be funded from either external debentures or
internal intra -reserve fund borrowing. The Library’s capital reserve fund has sufficient funds for $1,300,000 towards the
project.
Departmental Summaries
72
Museums and Art
What Does Museums and Art Do?
The Clarington Museums and Archives has year round exhibits where residents and visitors can learn and explore at its
three locations: Bowmanville Museum, Clarke Museum and Archives, and Sarah Jane Williams Heritage Centre.
The Visual Arts Centre of Clarington is a not-for-profit charitable organization which nurtures the cultural development of
Clarington by encouraging the creativity through arts education, exhibition, and promotion.
Operating Budget Summary
The operating budget for the following organizations is the Municipality’s contribution to these organizations.
Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$210,848 $209,539 Visual Arts Centre $210,848 $210,848 $215,065 $4,217
305,373 282,643
Clarington
Museums and
Archives 282,643 282,643 308,080 25,437
3,000 3,000
Bowmanville
Museum Transfer
to Reserve Fund 3,000 3,000 3,000 0
3,000 3,000
Clarke Museum
Transfer to
Reserve Fund 3,000 3,000 3,000 0
$522,221 $498,182
Total
Expenditures $499,491 $499,491 $529,145 $29,654
Departmental Summaries
73
Historical Funding
The following graph shows the historical grants from 2012 to 2018 as well as the 2019 request.
Clarington Museum Visual Arts Centre
2012 award $246,383 $185,482
2013 award $258,702 $192,901
2014 award $270,342 $198,688
2015 award $277,101 $202,661
2016 award $282,643 $206,714
2017 award $282,643 $210,848
2018 award $282,643 $210,848
2019 request $308,080 $215,065
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
Historical Support for Cultural Agencies
2012 award 2013 award 2014 award 2015 award 2016 award 2017 award 2018 award 2019 request
Departmental Summaries
74
External Agencies
Operating Budget Summary
These organizations are not related to the Municipality and are not consolidated into the Municipality’s financial
statements for reporting purposes. The only activity is the operating grants provided to these organizations.
Summary Expenditures
2017 Actual 2018 Actual Description 2017 Budget 2018 Budget 2019 Budget Increase
$61,200 $65,200
Firehouse Youth
(John Howard) $61,200 $65,200 $276,731 $211,531
40,500 50,000
Clarington
Community Care 40,500 50,000 50,000 0
260,100 295,000
Bowmanville Older
Adults 260,100 295,000 306,800 11,800
22,000 20,000
Newcastle
Community Hall 22,000 20,000 20,000 0
$383,800 $430,200
Total
Expenditures $383,800 $430,200 $653,531 $223,331
Departmental Summaries
75
Historical Funding
The following graph shows the historical grants from 2012 to 2018 as well as the 2019 request.
Community Care Durham Bowmanville Older Adult FireHouse Youth Newcastle Community Hall
2012 award $27,157 $180,225 $55,000 $13,000
2013 award $28,110 $204,000 $55,000 $18,000
2014 award $28,953 $255,000 $55,000 $18,000
2015 award $29,532 $255,000 $57,200 $18,000
2016 award $39,500 $255,000 $57,200 $20,000
2017 award $40,500 $260,100 $61,200 $22,000
2018 award $50,000 $295,000 $65,200 $20,000
2019 request $50,000 $306,800 $276,731
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
Historical Support for External Agencies
2012 award 2013 award 2014 award 2015 award 2016 award 2017 award 2018 award 2019 request
Equity Schedules
76
Equity Schedules
Long-term Debt Strategy
Capital Program Funding Model
The purpose of the capital program funding model is to balance immediate and future needs, affordability and
sustainability, while minimizing risk and supporting economic development in the Municipality. The prudent use of debt is
a funding tool available to the Municipality in implementing the capital program.
Long-term Debt Schedules
Issued Debt Forecast
The Municipality currently has issued long -term debt for 7 projects:
• Bowmanville Indoor Soccer facility
• Rickard Recreation Centre
• Diane Hamre Recreation Centre
• Green Road
• Courtice Library
• Rickard Recreation Centre Improvement (2017)
• Municipal Administration Centre
In 2018 the Municipality also internally borrowed funds from Reserve Funds for the following two projects:
• Rickard Recreation Centre parking lot (to be funded annually from contributions to the Parking Lot Rehabilitation
Reserve Fund)
• LED streetlight retrofit (to be funded from savings related to the implementation of LED streetlights)
Equity Schedules
77
The following chart summarizes the ending balance each year for currently issued long term debt:
2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
MAC Improvement 1,504 1,396 1,289 1,181 1,073 965,9 858,4 750,8 643,3 535,9 428,6 321,4 214,2 107,1 0.00 -
RRC Improvement 1,172 1,088 1,004 920,6 836,6 752,8 668,9 585,1 501,3 417,6 334,0 250,5 166,9 83,48 --
Courtice Library 1,016 938,0 859,6 781,1 702,7 624,2 546,0 468,0 389,4 311,4 233,0 155,4 77,68 ---
Green Road 5,965 5,423 4,878 4,332 3,785 3,239 2,693 2,149 1,607 1,067 531,6 0.00 0.00 0.00 0.00 -
Newcastle Library ----------------
DHRC 5,422 3,665 2,060 1,006 ------------
RRC 314,1 209,3 104,5 0.01 ------------
BIS 980,8 815,6 650,8 487,0 323,4 160,6 ----------
-
2,000,000.00
4,000,000.00
6,000,000.00
8,000,000.00
10,000,000.00
12,000,000.00
14,000,000.00
16,000,000.00
18,000,000.00
Ending Balances for Existing Long Term Debt
(By Project)
BIS RRC DHRC Newcastle Library Green Road Courtice Library RRC Improvement MAC Improvement
Equity Schedules
78
The Municipality has seen a steady decline on long term debt since 2007 with an increase in 2015 the Green Road
infrastructure work. Existing debt will be retired by 2030.
-
5,000,000.00
10,000,000.00
15,000,000.00
20,000,000.00
25,000,000.00
30,000,000.00
Total Ending Balance for Long Term Debt
2007 to 2033
Total
Equity Schedules
79
Annual Repayment Limit Forecast
The Municipality of Clarington is legally restricted to an Annual Repayment Limit (ARL) of 25% of its net revenues as
calculated by the Ministry of Municipal Affairs and Housing. The ARL for 2018 for the Municipality was $19,052,238 in
total. The Municipality had approximately $15,312,000 of additional annual debt servicing costs available within the
annual repayment limit.
The following chart shows the annual debt servicing costs for existing long-term debt for each year from 2018 to 2033.
The vertical line is the annual repayment limit based on the 2018 published figures. The ARL is subject to fluctuation
based on the Municipality’s own source revenue.
-
5,000,000.00
10,000,000.00
15,000,000.00
20,000,000.00
25,000,000.00
2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
Debt Servicing Costs vs Annual Repayment Limit (2018 to 2033)
Total Annual Repayment Limit (2018)
Equity Schedules
80
Reserves and Reserve Funds
The Municipality of Clarington maintains several reserves and reserve funds for use in fiscal planning. There are three
categories of reserves and reserve funds:
Reserves
Reserves are allocations of accumulated net revenue that makes no reference to any specific asset and does not require
the physical segregation of money. Established primarily for the purpose of establishing working funds, it does not earn
revenue or incur expenses for itself.
Discretionary Reserve Funds
Discretionary reserve funds are funds which are established by Council and are not required by legislation or agreement.
Funds are segregated from the general funds of the Municipality and earn interest which is applied to the balance in the
reserve fund.
Obligatory Reserve Funds
Obligatory reserve funds form part of the Municipality’s deferred revenue. These are funds that are established by
legislation or as a requirement of an agreement. The funds are segregated from the Municipality’s general funds and may
only be used for the purpose as described in the applicable legislation or agreement.
Equity Schedules
81
Balance of Reserve and Reserve Funds
The Municipality of Clarington has seen an increase in reserve and reserve fund balances over the past five years. The
majority of the Municipality’s obligatory reserve funds relate to development charges collected for future growth
infrastructure investment.
2013 2014 2015 2016 2017
Reserve Funds $38,385,845 $40,891,598 $39,035,534 $38,231,038 $40,459,920
Reserves $4,365,810 $4,463,260 $4,941,885 $5,036,223 $4,942,747
Obligatory Reserve Funds $16,337,828 $19,287,903 $24,853,371 $30,626,174 $36,793,877
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
$90,000,000
Year End Balances
Reserves and Reserve Funds
Obligatory Reserve Funds Reserves Reserve Funds
Equity Schedules
82
Reserves
The Municipality holds several reserves which are not segregated from the general funds of the Municipality.
Tax write-off Acquisition of capital
assets
Legal / consulting
issues Election expenses Fire prevention
2013 $256,045 2,777,982 967,016 235,686 97,132
2014 $306,045 3,007,947 1,084,776 18,312 12,132
2015 $381,045 3,162,044 1,213,920 91,812 75,694
2016 $456,045 3,054,179 1,242,819 181,812 85,969
2017 $-3,277,989 1,283,376 281,812 83,730
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
Reserves Ending Balances
2013 to 2017
2013 2014 2015 2016 2017
Equity Schedules
83
Discretionary Reserve Funds
Discretionary reserve funds are established by Council through by-law, or through the budget process. The reserve funds
are segregated from the general funds of the Municipality and earn interest which is reinvested into the reserve fund.
Each reserve fund has criteria for how funds may be used.
$- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000
General municipal purposes
Rate stabilization
Strategic capital
Acquisition of capital assets
Municipal capital works
Other capital - unspecified
Road contributions
Reserve Funds With Balances $1,000,000
Years 2013 to 2017
2017 2016 2015 2014 2013
Equity Schedules
84
The Strategic Capital Reserve Fund has been established for use in providing funds for economic development
opportunities within the Municipality. During 2018, funds provided for work on Lake Road have been repaid and there are
no outstanding receivables for this fund.
Obligatory Reserve Funds
The majority of the Municipality of Clarington’s obligatory reserve funds relate to funds collected under the Municipality’s
Development Charges By-law. These funds are collected from developers for use in growth-related infrastructure such as
roads, recreation, library, emergency services, and general government.
Other funds include receipts of grants for infrastructure projects from the Province of Ontario, permit fees and other user
fees collected under the Building Code Act, receipts from the Federal Gas Tax Fund, and funds collected for parkland
dedications.
$- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000
Parkland cash-in-lieu
Federal gas tax
Building code act
Provincial infrastructure
Development charges
Obligatory Reserve Funds
2017 2016 2015 2014 2013
Equity Schedules
85
Transfers to Reserves and Reserve Funds
The following provides the contributions from and to the General Fund (operating budget) for 2019. Transfers from
Reserve Funds for capital purposes are identified in the department summaries.
Reserves
Reserve
2019 Proposed
Transfer In Purpose
Pits and Quarries $330,000 Funding from aggregates
Municipal Acquisition of Property 40,000 Acquiring land for library parking
Records Maintenance 10,000 Records management program
Election Expenses 125,000 Funding for 2022 municipal election
$505,000
Reserve Funds
Reserve Fund
2019 Proposed
Transfer In Purpose
Computer Equipment $100,000 Contribution for asset replacement
Clerk’s Fleet 5,000 Contribution for asset replacement
Animal Services Capital 7,000 Contribution for asset replacement
Parking Lot 280,000 Meter revenue
Future Staffing 125,000 Contribution for future firefighters
Economic Development 50,000 Contribution for economic development
Municipal Government Enterprise 30,000 Repayment to fund from energy savings
Municipal Capital Works 285,000 Contribution for asset replacement
Municipal Capital Works 250,000 Funding for DC incentives
Fire Equipment 375,000 Contribution for asset replacement
Engineering Fleet 5,000 Contribution for asset replacement
Equity Schedules
86
Reserve Fund
2019 Proposed
Transfer In Purpose
Parking Rehabilitation 310,000 Contribution for asset replacement
Cemeteries Capital 5,000 Contribution for asset replacement
Facilities / Parks Maintenance 328,000 Contribution for asset replacement
Operations Equipment 159,500 Contribution for asset replacement
Community Services Building Refurbishment 85,000 Contribution for asset replacement
Community Services Capital 325,000 Contribution for asset replacement
General Municipal Purposes 49,200 CCD Leasehold improvements
Community Improvement 12,500 Contribution to program
Library Capital 30,000 Contribution for asset replacement
Bowmanville Museum 3,000 Contribution for asset replacement
Clarke Museum 3,000 Contribution for asset replacement
$2,822,200
Transfers from Reserves and Reserve Funds
Reserves
Reserve
2019 Proposed
Transfer Out Purpose
Legal $(35,000) Funding for specific files
$(35,000)
Equity Schedules
87
Reserve Funds
Reserve Fund
2019 Proposed
Transfer In Purpose
DC Roads and Related $(11,500) 50% North Newcastle Drainage Study
DC Engineering Parks (13,500) Consulting – Parks Design
DC Indoor Recreation (148,658) Debenture repayment BIS
DC Indoor Recreation (1,581,886) Debenture repayment DHRC
DC Roads and Related (75,000) Engineering design
DC Roads and Related (541,802) Debenture repayment Green Rd
DC General Government (144,000) Plan studies
DC General Government (72,000) DC Study
DC Library Board (78,146) Debenture repayment Courtice
Debt Retirement (16,518) Debenture repayment BIS
Economic Development (75,368) Senior Planner salary (zoning bylaw)
Engineering Parks Capital
(7,850)
Maintenance of Clarington Fields portable
washrooms
Engineering & Inspection
(104,630)
Salary for Engineering Capital Works
Coordinator
Engineering & Inspection (325,000) Funding for engineering division
General Municipal (250,000) Interest from Veridian
Parking Lot (350,000) Parking enforcement
Rate Stabilization (600,000) Funding to offset levy
Rate Stabilization
(385,000)
Funding for Emerald Ash Borer tree
replacement
DC General Government (90,000) Funding for OP Appeal
Perpetual Care (20,300) 2019 Interest revenue
$(4,891,158)
In 2019, the annual draw from the Rate Stabilization Reserve Fund was reduced from $800,000 to $600,000. It is
recommended that this reliance to balance the budget be phased out over the next four years; however at the same time
clearly one-time expenditures will begin to be funded specifically from this reserve fund.
Equity Schedules
88
Estimated Reserve Activity
Reserves
General
Reserve
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Self Insured Losses $207,837 $0 $0
$0 $0 $207,837
Municipal Acquisition of
Property 539,189 (70,000) 0 40,000 0 509,189
General Capital 160,973 0 0 0 0 160,973
Legal Fees 188,709 0 (35,000) 0 0 153,709
Clarington Heritage
Committee 8,222 0 (1,000) 0 0 7,222
Consultant / Professional
Fees 218,756 0 0 0 0 218,756
$1,323,686 $(70,000) $(36,000) $40,000 $0 $1,257,686
Clerk’s
Reserve
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Records Maintenance $37,670 $0 $0
$10,000 $0 $47,670
Election Expenses 22,338 0) 0 125,000 0 147,338
$60,008 $0 $0 $135,000 $0 $195,008
Equity Schedules
89
Fire
Reserve
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Fire Prevention Reserve $4,803 $0 $0
$0 $0 $4,803
$4,803 $0 $0 $0 $0 $4,803
Roads and Parks
Reserve
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Pits & Quarries $47,123 $(375,000) $0 $330,000 $0 $2,123
Rural Road Rehabilitation 2,168 0 0 0 0 2,168
Park Development 812 0 0 0 0 812
Burketon Park
Improvements 7,569 0 0 0 0 7,569
Samuel Wilmot Nature Area 49 0 0 0 0 49
$57,721 $(375,000) $0 $330,000 $0 $12,721
Equity Schedules
90
Reserve Funds
General
Reserve Fund
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Economic Development $516,877 $0 $(75,368) $50,000 $0 $491.509
Strategic Capital 10,000,000 0 0 0 0 10,000,000
Municipal Capital Works 121,723 (813,575) 0 535,000 0 (156,852)
General Municipal 2,513,098 0 (250,000) 49,200 0 2,312,298
Debenture Retirement 266,879 0 (16,518) 0 0 250,361
Computer Equipment 360,730 (140,000) 0 100,000 0 320,730
Impact / Escrow 126,429 0 0 0 0 126,429
Rate Stabilization 5,373,661 0 (985,000) 0 0 4,388,661
ASO Benefits 539,789 0 0 0 0 539,789
Future Staffing 252,805 0 0 125,000 0 377,805
Clarington Station A
Account 817,835 0 0 0 0 817,835
Municipal Government
Enterprise - Other 651,636 0 0 0 0 651,636
$21,541,462 $(953,575) $(1,326,886) $859,200 $0 $20,120,201
Clerk’s
Reserve Fund
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Parking Lot $895,679 $(79,000) $(350,000) $280,000 $0 $746,679
Animal Services Capital 114,342 0 0 7,000 0 121,342
Clerk Fleet 28,394 0 0 5,000 0 33,394
$1,038,415 $(79,000) $(350,000) $292,000 $0 $901,415
Equity Schedules
91
Fire
Reserve Fund
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Fire Equipment $995,938 $(80,000) $0 $375,000 $0 $1,290,938
Community Emergency
Management 344,116 0 0 0 0 344,116
$1,340,054 $(80,000) $0 $375,000 $0 $1,635,054
Engineering
Reserve Fund
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Roads Capital $357,908 $0 $0 $0 $0 $357,908
Engineering Fleet 114,236 0 0 5,000 0 119,236
Engineering Inspection 2,453,902 0 (429,630) 0 0 2,024,272
Roads Contribution 659,567 0 0 0 0 659,567
Engineering Parks Capital 291,202 (20,000) (7,850) 0 0 263,352
Cemeteries Capital 28,613 0 0 5,000 0 33,613
Federal Gas Tax Receipts 1,347,636 (2,749,500) 0 0 2,791,328 1,389,464
Building Division 2,587,903 (1,000,000) 0 0 0 1,587,903
Engineering Review 688,130 0 0 0 0 688,130
Parking Lot Rehabilitation 134,479 (160,000) 0 310,000 0 284,479
Provincial Infrastructure 1,635,351 (1,797,935) 0 0 1,797,935 1,635,351
$10,298,927 $(5,727,435) $(437,480) $320,000 $4,589,263 $9,043,274
Equity Schedules
92
Operations
Reserve Fund
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Facilities / Park Maintenance $543,504 $(332,500) $0 $328,000 $0 $539,004
Operations Equipment 718,871 (680,000) 0 159,500 0 198,371
Stormwater Management
Pond Maintenance 32,161 0 0 0 0 32,161
$1,294,536 $(1,012,500) $0 $487,500 $0 $769,535
Community Services
Reserve Fund
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Community Services Capital $506,043 $(400,000) $0 $325,000 $0 $431,043
Older Adults Programming 37,252 0 0 0 0 37,252
CSD Building Refurbishment 331,132 0 0 85,000 0 416,132
$874,427 $(400,000) $0 $410,000 $0 $884,427
Equity Schedules
93
Planning
Reserve Fund
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Parkland Cash In Lieu $2,610,746 $0 $0 $0 $0 $2,610,746
Westside / Bowmanville
Marsh 8,193 0 0 0 0 8,193
Newcastle Waterfront 202,249 (201,640) 0 0 0 609
Port Granby LLRW
Agreement 179,809 0 0 0 0 179,809
Community Improvement
Plan 185,163 0 0 12,500 0 197,663
Beautification / Tree Planting 8,887 0 0 0 0 8,887
$3,195,047 $(201,640) $0 $12,500 $0 $3,005,907
Library
Reserve Fund
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Library Capital $1,773,930 $(1,300,000) $0 $30,000 $0 $503,930
Library Computer Equipment 315,387 0 0 0 0 315,387
$2,089,317 $(1,300,000) $0 $30,000 $0 $819,317
Equity Schedules
94
Museums / Cemeteries / Other
Reserve Fund
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
Museum Capital –
Bowmanville $40,816 $0 $0 $3,000 $0 $43,816
Museum Capital – Clarke 68,271 0 0 3,000 0 71,271
Bowmanville BIA 14,851 0 0 0 0 14,851
Newcastle BIA 115,031 0 0 0 0 115,031
Newcastle Arena – Operating 2,462 0 0 0 0 2,462
Orono BIA 79,568 0 0 0 0 79,568
$320,999 $0 $0 $6,000 $0 $326,999
Development Charges
Reserve Fund
Estimated
2018
Ending
Available
Expenditure
– Capital
Expenditure
– Operating
Contributions
from General
Estimated
Revenues
Estimated
2019
Ending
Balance
General Government $1,854,198 $0 $(216,000) $0 $0 $1,638,198
Public Library 1,440,569 (127,589) (78,146) 0 0 1,234,834
Emergency Services 5,068,344 0 0 0 0 5,068,344
Indoor Recreation 815,082 0 (1,730,544) 0 0 (915,462)
Engineering Park
Development & Facilities 3,180,930 (978,693) (13,500) 0 0 2,188,737
Operations 3,379,951 (652,500) 0 0 0 2,727,451
Roads & Related 24,887,763 (6,862,168) (625,802) 0 0 17,399,793
Parking 413,184 0 0 0 0 413,184
$41,040,021 $(8,620,950) $(2,663,992) $0 $0 $29,755,079