HomeMy WebLinkAboutTR-23-98
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THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON
REPORT
TR-23-98
Meeting:
Date:
SPECIAL GENERAL PURPOSE AND ADMINISTRATION COMMITTEE 12
File # \--CY5. 04,
April 6, 1998 () \' B - Q \() CJ ~ -
Res. #G P I:=) - ,;)~/- 9 ~
Report #:
Subject:
TR-23-98
File #:
By-law #
1998 CAPITAL BUDGET & FOUR YEAR FORECAST
Recommendations:
It is respectfully recommended that the General Purpose and Administration Committee
recommend to Council the following:
1. THAT Report TR-23 -98 be received,
2. THAT the 1998 Capital Budget be approved,
3. THAT the roads pavement program (surface treatment pulverizing granular A &
B) be approved FORTHWITH, and
4. THAT the 1998 Capital requests from the Museums and Library be considered,
and
5. THAT the Four Year Forecast be approved in principle.
Background and Comments:
1.0 1998 BUDGET PROCESS
1.1
The 1998 tax impact, given all the unknowns that are explained below, total approximately 20 % .
This impact includes the following :
Provincial- downloaded 'Who Does What"
Provincial - Grant in Lieu elimination
Municipal - Uncontrollable (Net) Current
- Capital Proposed
TOTAL POTENTIAL IMPACT
5%
10%
2%
3%
I~~I
1.2
The Provincial assessment data for the new Actual Value Assessment numbers will not be
available to municipalities until May 30, 1998. This will require sufficient time to assess due to
the significant changes that will have been applied to the tax base and this in itself will cause
many shifts in the average tax bill because of the change in the method of valuing homes to be
more reflective of current value. The Province still has not confirmed the final impact from
TR-23-98
PAGE 2
downloading either to the upper tier or local level. At this point the 'revenue neutral' analysis
shows a required targeted savings of $475,000 which translates to a tax impact of approximately
5%.
In addition to the 'Who Does What' downloaded impact, the potential sharing of the Payment-in-
lieu of tax for the Ontario Hydro Darlington Plant has not been confIrmed. The impact of this
alone could be a loss of revenue of up to $1 million out of the current $2 million received,
depending on the Provincial direction. This would translate to a tax increase of 10 % to total a
potential 15% on the tax base from the Province alone.
1.3
The fourth element affecting the tax rate calculation is the municipal budget. It is impossible to
prepare an operating budget without the fInal numbers from the three signifIcant issues identifIed
above. Staff has been preparing operating budgets with an attempt to maintain minimal or no
impact over the prior year. However, even with this approach, there are known uncontrollable
impacts to the operating budget, and recommended capital programs which will impact the base
unless service levels are negatively adjusted or removed. The major issues affecting the 1998
Municipal Budget include the following:
-Provision for Provincial Actual Value Assessment A eals
130,000
Ih in 1997.)
100,000
Fire De artment - Prima
Grid.
85,000
-Insurance remiums/Bell char es, inflation im act, etc.
160,000
-Com letion of Dufferin A re ate Gravel A reement in 1997
150,000
775,000
(585,000)
SUB TOTAL
Revenue - Growth/Pro rams, Reduced Ex enses, etc.
Note: CIS preliminary operating budget is prepared @ < -1.7> net including CCC - revenue included in
overall anal sis
TR-23-98
PAGE 3
1.3
As a result of the delay in the Provincial numbers, the Regional budget is tentatively scheduled
for June 3, 1998. (This date has been delayed, as of the writing of this report, to an unknown
date). It is anticipated that the local budget will be presented on or about the same time frame.
The fInal complete tax bill can not be issued until the Regional and Educational tax rates are
included. Consequently the tax bills will likely be mailed by late June with an instalment date
legally, at least twenty-one days thereafter. This would delay the instalment, which is normally
late June, until possibly late July, or mid August. Staff will keep Council informed of any fInal
numbers as they are announced.
2.0 The 1998 CAPITAL BUDGET
2.1
The Capital budget has been prepared and is presented to Council in order to ensure the
construction timing and associated tendering process is not compromised. The comparative 1997
Capital supported through the tax base and proposed 1998 tax base support is as follows:
8,000
1,000
176,250
o
1,558,649
o
3,000
155,455
12,000
327,895
o
1,860,011
3,400
2,500
147,455
11 ,000
* 151,645
o
* 301 ,362
3,400
(500
Libra
Museums - Bowmanville
CAPITAL TAX IMPACT
Less Reallocation of Current
Budget Funds
o
o
1,746,899
5937
3,000
2,364,261
5937
3,000
617,362
(300,000)
*Note: Difference is proposed tax supported capital detailed below.
2.2
There are three major areas of impact and consideration in the proposed 1998 capital budget:
A. Roads Maintenance Program
B. Building Services Prof11e
C. Financial System Computer Upgrade re: Year 2000
TR-23-98
PAGE 4
2.3
Five years of zero percent tax increase has taken its toll on the reserve funds and service levels in
such areas as roads maintenance and building repairs and renovations. The Reserve Funds can
not continue to support these types of programs that are of an ongoing and regular nature, which
would normally be funded from the tax base. A copy of the anticipated reserve and reserve
funds balances is Attachment #1 and #2. Once put into the base, even if in a gradual manner,
the municipality will be able to sustain better, the impact of growth. The impact on the tax base
for these three areas alone, in order to accommodate a reasonable program of maintenance,
repair and replacement ideally would be at least $900,000.
2.4
The uncertainty of the overall impact for 1998 makes it difficult to consider capital in isolation
from the current budget, however with the combination of Actual Value Assessment, education
tax room and Who Does What downloading, the municipal tax rate will be impossible to separate
and compare on like terms. It is recommended that the 1998 capital supported through the tax
base be increased by approximately $300,000 in order to responsibly provide for future capital
programs to continue. This would translate to approximately $14.00 (average) per year on each
household tax bill or less than $1.25 per month.
2.5
The following implementation of capital programs is recommended for 1998 in each of the areas
identified above:
2.5 A) Roads Maintenance Program
The major impact proposed for the 1998 Capital Budget is for the roads maintenance program to
ensure that the roads do not deteriorate to a point where the cost to maintain the same roads
escalates beyond control because they can not be repaired but must be replaced. The Public
Works Department will provide a detailed explanation during their presentation to Council. The
increased expenditure, at this point, is proposed to be accommodated by reducing the transfer of
tax dollars into the Municipal Capital Works Reserve Fund. The Development charges Act
required a contribution from the tax base to support development, which benefits the existing tax
base. Over the past several years the transfer has been maintained at approximately $400,000.
In order to accommodate the roads program, consideration may be given to temporarily
reassigning approximately $300,000 of these funds from the transfer and increased back to the
1997 level as future budgets permit. The net impact of this program is therefore 0% on the tax
base. The spring roads repair program requires an immediate tender, and therefore a 'forwith'
request for gravel is recommended.
2.5B) Building Services Repair/Rehabilitation
The Municipality currently has approximately 40 buildings that it is responsible for. The
composition, age and operational impacts of a building dictates the frequency and type of
maintenance required and more importantly the cost.
Repair and restoration are preventative actions which extends predicted life expectancy. Retrofit
and replacement are corrective as they are reactive measures to damage and deterioration
resulting from the ageing process.
Many of the buildings are over 20 years of age and therefore replacement and retrofit must be
considered in the building profile review.
TR-23-98
PAGE 5
In 1998 the initial draft of the building rehabilitation program including the community services
buiding requirements, was $700,000 which only covered normal replacement capital (roofs,
floors, windows, furnaces etc.). This would see the Parkland Cash-in-lieu Reserve Fund
essentially eliminated and so the ideal program has been somewhat scaled down. It is
recommended in the capital budget that $150,000 of this program be funded from the tax base in
the capital budget.
2.5 C. Financial System Replacement
The replacement of the [mancial system will be required in order to accommodate the Year
2000. It is anticipated that the cost to replace the system will be in the neighbourhood of
$800,000 and therefore, in order to stretch the budget over a three year period, the capital
budget provides that a transition program be developed which will temporarily provide a link to
ensure year 2000 compliance. The cost of this program development is approximately $40,000
but it will delay the required implementation for at least one year and allow the budget to
accommodate the cost on a more conservative basis. The Region of Durham replaced their
financial system in 1997 at a cost of approximately $3 million and they have left a window of
opportunity for the area municipalities to purchase the same type of system. This will be
investigated over time and the Municipality will have the advantage of seeing the implementation
success at the Region of Durham before finalizing any recommendations to Council. It is
recommended that $150,000 be included incrementally in each of three years to accommodate
this program.
2.6
The Public Works equipment replacement is also in a critical funding situation. This fund has
been essentially depleted because of the elimination of Provincial Roads Grants over the past
three years. The 1998 capital budget will be the final year of purchases from the Reserve,
therefore this issue will have to be addressed in the 1999 tax base. It is therefore not possible to
defer any longer, a reasonable impact on the tax base in order to carry on municipal business.
3.0 Museums & Library
The Library and Museum have requested a modest tax impact for 1998. They will be given the
opportunity to be present to review the details of their request with Council.
Respectfully Submitted
Reviewed by
~
W.R. Stockwell,
Chief Administrative Officer
rie A. Marano, R.BSc., AMCT
Treasurer.
MAM/pp
Attachment
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