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Staff Report
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Report To: Joint Committees
Report Number: FND-022-19
Date of Meeting: September 9, 2019 By-law Number:
Submitted By: Trevor Pinn, Director of Finance/Treasurer Resolution#: TC-110-19
Reviewed By: Andrew C. Allison, CAO
File Number:
Report Subject: Financial Update as at June 30, 2019
Recommendation:
1. That Report FND-022-19 be received for information.
Page 311
Municipality of Clarington
Report FND-022-19
Report Overview
Page 2
The purpose of this report is to update Council on the overall budget variances as of June
30, 2019 as well as other financial indicators such as taxes receivable, reserve fund
investments, debt and development charges collected. Also included is a summary of
Council's discretionary expenses. The Council expenses is for information only and is not
the annual reporting of Council remuneration as required under the Municipal Act, 2001.
1. Background
1.1. The financial update has been designed to focus on overall budget variances. The
reporting has been expanded to show the sub -department budget to actual variances.
As per report FND-005-19 Council discretionary expenses are now included in this
report.
2. Second Quarter of 2019 Financial Results
Operating Budget to Actual Variances
2.1. Attachment 1, Summary of Operating Expenditures and Revenues, compares the
Municipality's budget to actual posted expenditures and revenues as of June 30, 2019.
This statement reflects the Municipality's operating budget only and excludes the year
to date expenditures of the library, museum, BIAs and consolidated hall boards. Year to
date expenditures as of June 30, 2019 totalled $48,787,684 which represents 98.5% of
the second quarter budget. Year to date revenues totalled $65,854,229 which
represents 99.9% of the second quarter budget. Overall the operating budget is on
target.
2.2. Attachment 1 is intended to provide an indication of the status of the Municipality's
operating accounts as of June 30, 2019 compared to the approved budget. There are
some seasonal trends for many activities, however there can still be some timing
fluctuations from year to year and quarter to quarter. To best capture the trends, the
budget is allocated on a monthly basis based on the prior year's actual monthly
distribution. In cases where there is no prior history, the monthly allocation is divided
equally over the twelve months. Due to these timing differences that occur throughout
the accounts, this statement cannot be used in isolation, nor can it be extrapolated to
predict the whole year's activities. Monthly trial balances are sent to each department
for regular review. This report has been expanded to show the variances at a sub -
department level. Certain sub -departments have been combined where the results are
nominal overall. Revenues and expenditures that have a variance above or below
budget that are noteworthy are discussed in this report.
Municipality of Clarington
Report FND-022-19
Page 3
2.3. In the Clerk's department, the revenues are higher than budgeted due to the parking
fines and meter revenues. All of these revenues have a corresponding expense under
Parking which transfers these funds to the Parking Lot Reserve Fund. The Parking Lot
Reserve Fund is used to fund the parking enforcement division activities each year.
2.4. Emergency Services revenues are higher due to revenues from Ontario Power
Generation under the Memorandum of Understanding with the Municipality.
2.5. There has been a slowdown in housing starts and development. This is apparent by
the drastic decline in development charges collected as shown on Attachment 4.
Similarly with building permit revenues, there has been a decline when compared to the
previous year. As of June 2019 building permit revenue was $1,062,972 (62.2% of total
2019 budgeted amount) compared to $2,269,184 for the same period last year. This
shows a 53% drop in building permits. Administration revenues are higher due to
inspection fees and increase in Municipal consent permit fees. Note that engineering
inspection and review fees are not budgeted. There is a corresponding expense which
transfers these inspection and review fees to the Engineering and Inspection Fees
Reserve Fund under the sub -department Administration. During the budget
deliberations the Engineering and Inspection Fees Reserve Fund is utilized to offset the
tax levy requirements.
2.6. Operations revenues and expenditures have some variances due to the timing of work
done and purchases. While there are some seasonal trends, they are not always
consistent year to year due to external pressures such as weather. As the year
progresses there is some levelling of the variances. Revenues under Administration
include sports field rentals and work for others. Work for others is road maintenance
that the Municipality does on Regional roads and unassumed subdivisions that is
recovered through invoicing. Recycling and green bins are sold as a service to
residents on a cost recovery basis. Winter control costs continue to put pressure on the
budget. The higher costs are mitigated by lower expenditures in other areas. Due to
the requirement under the Minimum Maintenance Standards and the variable weather,
winter control costs are difficult to predict. At the end of June 2019, flooding has caused
some additional costs of approximately $43,700 under Road Maintenance. These costs
will increase over the third quarter. The Fleet sub -department is set up as a cost
recovery allocation which is used to allocate the equipment costs to the work areas.
2.7. Under Planning there is a sub -department Development Review. In this sub -
department are the secondary plan reviews and sub -watershed studies. These are set
up as a cost recovery so there are corresponding expense accounts. The direct costs
will be offset by the revenues.
Municipality of Clarington
Report FND-022-19
Page 4
Municipal Property Taxes
2.8. Attachment 2, Continuity of Taxes Receivable as of June 30, 2019, provides the status
of the taxes billed and collected by the Municipality during the second quarter. A total of
$43,806,587 in interim tax bills and $39,470,466 in final tax bills were issued to property
owners during the second quarter. At the end of June 2019, a total of $13,029,198
remains unpaid compared to June 2018 taxes receivable of $12,266,054. The net
balance is $763,144 higher or 6.2% higher than the previous year. Overall taxes
receivable are stable. Regular collections continue to manage the balance of the taxes
receivable.
Debentures
2.9. Attachment 3, Debenture Repayment Schedule provides the status of the Municipality's
long term debt obligations as of January 1, 2019. In 2019, the debt repayment
obligations are $2,841,958. The annual principal and interest payments required to
service these liabilities remain well below the annual debt repayment limits prescribed
by the Ministry of Municipal Affairs and Housing.
Municipal Development Charges
2.10. Attachment 4, Municipal development charges as of June 30, 2019, provides the
municipal development charges collected grouped into residential and non-residential.
As of June 30, 2019 residential municipal development charges collected are
$1,136,772. In the 2015 Development Charges Background Study, it was forecasted
that the Municipality would be collecting approximately 805 in total for 2019 or about
402 units for half a year. Development charges have been collected for 75 units. At the
end of June 2019 there was an 83.6% decrease in development charges collected and
an 81.8% decrease in the number of units compared to June 2018. The development
charges continue to be significantly lower in 2019 when compared to prior years.
2.11. As of June 30, 2019 there has been $255,299 in non-residential development charges
collected. Non-residential development charges are based on the building floor area
rather than a total building unit cost. There are fluctuations quarter to quarter as well as
year to year in non-residential development charges.
2.12. In the 2015 Development Charges By-law 2015-035, there are a number of incentives
to encourage development in Clarington, mainly relating to multi -residential, commercial
and industrial development. There have been no new incentives given in 2019. Since
July 2015, there has been a total of $1,555,276.71 in development charge incentives
given to 15 properties. Between residential and non-residential the split is
approximately 37% and 63% respectively. Note that incentives are required to be
covered by the Municipality's tax base.
Municipality of Clarington Page 5
Report FND-022-19
Council Expenses
2.13. Attachment 5, Council Expenses as of June 30, 2019, summarizes Council expenses at
the end of the second quarter. Only discretionary expenses such as event tickets,
conferences, educations courses and external kilometre reimbursement are included in
this report. This report only includes transactions posted in the first half of the year. As
of June 30, 2019 at total of $11,397.86 in discretionary expenses have been paid to
Council. Salary, tax free allowance, OMERS equivalent, severance pay and travel
allowance as per By-law 2011-005 are not included in the totals.
Investments
2.14. The quarterly financial update provides an overview of investments. As of June 30,
2019 the Municipality is compliant with its current Investment Policy. Note that as per
the Investment Policy the operating bank account is not included in the following tables.
Staff are continuing preparations for Prudent Investor in conjunction with the ONE
Investment and other founding municipalities as directed by Council. Prudent Investor
will provide the opportunity for greater flexibility, diversification and possibility of greater
returns on the Municipality's investments.
2.15. As per the Investment Policy, the terms or length of investments been set to ensure
liquidity and to minimize interest rate risk. Table 1 shows the term of the investments as
of June 30, 2019.
Table 1 Term of Investments 1
Total Funds
% of Total
Minimum
Range
Maximum
Range
90 Days
$ 54,997,797
47.1 %
20%
100%
90 Days to 1 Year
7,527,167
6.4%
53.6%
30%
100%
1 to 5 Years
51,495,849
44.1 %
0%
85%
5 to 10 Years
2,388,000
2.0%
0%
50%
10 to 20 Years
299,454
0.3%
0%
30%
$ 116,708,267
100.0%
Municipality of Clarington
Report FND-022-19
Page 6
2.16. The Investment Policy also sets out the types of investments to create a diversified
portfolio. Table 2 shows the types of investments held by the Municipality as of June
30, 2019.
Table 2 Type of Investments 1
Total Funds
% of
Total
Minimum
Range
Maximum
Range
HISA
$ 46,488,648
39.8%
0%
100%
Federal Debt
-
0.0%
0%
100%
Provincial Debt
2,369,686
2.0%
0%
80%
Municipal Debt
299,454
0.3%
0%
35%
Financial Institutions
62,918,352
53.9%
0%
60%
Corporate Debt (non -financial)
-
0.0%
0%
10%
ONE Investment Pools
4,632,127
4.0%
0%
25%
$ 116,708,267
100.0%
3. Concurrence
Not Applicable.
4. Conclusion
It is respectfully recommended that the second quarter of 2019 financial update report
be received for information.
Staff Contact: Catherine Carr, Manager of Internal Audit, 905-623-3379 ext. 2606 or
ccarr@clarington.net
Attachments:
Attachment 1
— Summary of Operating Revenues and Expenses
Attachment 2
— Continuity of Taxes Receivable
Attachment 3
— Debenture Repayment Schedule
Attachment 4
— Municipal Development Charges
Attachment 5
— Council Expenses
Interested Parties:
There are no interested parties to be notified of Council's decision.
The Municipality of Clarington
Summary of Operatinq Expenditures and Revenues for the Slx Months Endinq June 30, 2019
05 Non -departmental Accounts
Municipal Taxation
Grants
Fees/Service Charges/Fines/Other
Investment Income
Contributions
Taxation/Revenue/Contributions
59 BIA Taxation
BIA Taxes
BIA Payments
Net Expenditures
10 Mayor and Council
Mayor's Office
Councillors' Office
Net Expenditures
13 Administrator's Office
Administration
Communications
Tourism
Port Granby
Revenues/Recoveries
Administration
Communications
Tourism
Port Granby
Expenditures
Net Expenditures
14 Legal Administration
Revenues/Recoveries
Expenditures
Net Expenditures
Attachment 1
to Reaort FND-022-19
2019 Qtr 2
2019 Qtr 2
2019 Qtr 2
2019 Qtr 2 %
2018 Qtr 2
2018 Qtr 2
2018 Qtr 2
2019 Total
2019 % of
Budget YTD
Actual YTD
Unexpended
Expended
Budget YTD
Actual YTD
Unexpended
Budget
budget spent
(54,667,545)
(54,286,493)
(381,052)
99.3%
(55,749,025)
(55,999,029)
250,004
(65,750,542)
82.6%
-
(101,911)
101,911
-
(84,330)
84,330
-
(40,316)
(36,212)
(4,104)
89.8%
(70,866)
(92,730)
21,864
(462,563)
7.8%
(1,129,500)
(1,345,049)
215,549
119.1 %
(1,013,633)
(1,266,375)
252,742
(1,619,200)
83.1 %
(4,811,301)
(4,009,991)
(801,310)
83.3%
(5,762,273)
(5,534,781)
(227,492)
(4,846,301)
82.7%
(60,648,662)
(59,779,656)
(869,006)
98.6%
62,595,797
62,977,245
381,448
72,678,606
82.3%
-
-
-
-
-
-
(215,200)
0.0%
215,200
215,200
-
100.0%
211,820
211,820
-
215,200
100.0%
215,200
215,200
-
100.0%
211,820
211,820
-
-
224,065
219,756
4,309
98.1 %
233,704
233,289
415
442,540
49.7%
258,856
275,111
(16,255)
106.3%
264,364
260,138
4,226
501,942
54.8%
482,921
494,867
(11,946)
102.5%
498,068
493,427
4,641
944,482
52.4%
-
-
-
(1,627)
-
(1,627)
-
(36,384)
(27,280)
(9,104)
75.0%
(56,185)
(35,219)
(20,966)
(45,000)
60.6%
(30,007)
(22,080)
(7,927)
73.6%
(14,820)
(30,440)
15,620
(30,500)
72.4%
(23,875)
(21,231)
(2,644)
88.9%
(46,565)
(29,206)
(17,359)
(83,500)
25.4%
(90,266)
(70,591)
(19,675)
78.2%
(119,197)
(94,865)
(24,332)
(159,000)
44.4%
639,837
658,942
(19,105)
103.0%
578,254
579,539
(1,285)
1,014,347
65.0%
437,845
413,418
24,427
94.4%
393,460
415,800
(22,340)
861,013
48.0%
192,059
143,149
48,910
74.5%
174,166
164,417
9,749
337,556
42.4%
30,798
25,457
5,341
82.7%
31,440
32,194
(754)
83,500
30.5%
1,300,539
1,240,966
59,573
95.4%
1,177,320
1,191,950
(14,630)
2,296,416
54.0%
1.210.273
1.170.375
39.898
96.7%
1.058.123
1.097.085
(38.962)
2.137.416
54.8%
(77,197)
250,897
(58,976)
212,853
(18,221)
38,044
76.4%
84.8%
(44,468)
265,773
(38,620)
266,214
(5,848)
(441)
(160,000)
543,261
36.9%
39.2%
173,700
153,877
19,823
88.6%
221,305
227.594
(6,289)
383.261
40.1 %
The Municipality of Clarington
Summary of Operatinq Expenditures and Revenues for the Slx Months Endinq June 30, 2019
16 Corporate Services
Revenue/Recoveries
Administration
Human Resources/Payroll
Information Technology
Purchasing
Health & Safety
Expenditures
Net Expenditures
19 Clerk's
Administration
Animal Services
Municipal Law Enforcement
Parking Enforcement
Election
Wildlife Damage Grants (from Province)
Cemetery
Revenues/Recoveries
Administration
Animal Services
Municipal Law Enforcement
Parking Enforcement
Election
Cemetery
Fleet
Expenditures
Net Expenditures
21 Finance & Unclassified Administration
Revenues/Recoveries
Finance Administration
Unclassified Administration
Expenditures
Net Expenditures
Attachment 1
to Reaort FND-022-19
2019 Qtr 2
2019 Qtr 2
2019 Qtr 2
2019 Qtr 2 %
2018 Qtr 2
2018 Qtr 2
2018 Qtr 2
2019 Total
2019 % of
Budget YTD
Actual YTD
Unexpended
Expended
Budget YTD
Actual YTD
Unexpended
Budget
budget spent
(736)
(201)
(535)
27.3%
(8,000)
(143,611)
135,611
(12,000)
1.7%
98,394
100,888
(2,494)
102.5%
92,383
97,930
(5,547)
217,400
46.4%
1,073,644
1,039,181
34,463
96.8%
1,062,716
1,041,449
21,267
1,745,067
59.5%
1,148,400
1,150,034
(1,634)
100.1 %
1,379,449
1,301,788
77,661
1,905,848
60.3%
314,674
309,459
5,215
98.3%
303,284
336,388
(33,104)
617,649
50.1%
3,472
4,126
(654)
118.8%
7,963
3,534
4,429
13,775
30.0%
2,638,584
2,603,688
34,896
98.7%
2,845,795
2,781,089
64,706
4,499,739
57.9%
2,637,848
2,603,487
34,361
98.7%
2,837 795
2,637,478
200,317
4,487,739
58.0%
(68,941)
(56,925)
(12,016)
82.6%
(63,771)
(62,128)
(1,643)
(123,000)
46.3%
(49,704)
(49,316)
(388)
99.2%
(36,738)
(42,510)
5,772
(77,800)
63.4%
(22,860)
(49,374)
26,514
216.0%
(20,539)
(61,653)
41,114
(38,000)
129.9%
(100,672)
(233,996)
133,324
232.4%
(131,960)
(155,723)
23,763
(280,000)
83.6%
-
529
(529.00)
-
(1,700)
1,700
(9,472)
(6,218)
(3,254)
65.6%
(12,915)
(7,465)
(5,450)
(22,000)
28.3%
(82,329)
(66,900)
(15,429)
81.3%
(68,537)
(94,955)
26,418
(140,100)
47.8%
(333,978)
(462,200)
128,222
138.4%
(334,460)
(426,134)
91,674
(680,900)
67.9%
630,000
598,908
31,092
95.1 %
617,257
651,909
(34,652)
1,250,204
47.9%
309,021
322,212
(13,191)
104.3%
342,901
330,712
12,189
636,760
50.6%
403,864
269,956
133,908
66.8%
411,927
314,827
97,100
802,648
33.6%
322,464
421,177
(98,713)
130.6%
271,607
312,722
(41,115)
724,832
58.1 %
131,700
132,671
(971)
100.7%
215,887
108,204
107,683
131,700
100.7%
-
-
-
-
-
-
1,800
0.0%
10,697
11,327
(630)
105.9%
11,262
8,769
2,493
25,950
43.6%
1,807,746
1,756,251
51,495
97.2%
1,870,841
1,727,143
143,698
3,573,894
49.1 %
1.473.768
1.294.051
179.717
87.8%
1.536.381
1.301.009
235.372
2.892.994
44.7%
(646,047)
(785,776)
139,729
121.6%
(739,372)
(766,012)
26,640
(1,390,000)
56.5%
1,358,653
1,765,613
1,225,738
1,683,120
132,915
82,493
90.2%
95.3%
1,344,283
1,696,210
1,237,443
1,774,511
106,840
(78,301)
2,695,275
2,873,032
45.5%
58.6%
3,124,266
2,908,858
215,408
93.1 %
3,040,493
3,011,954
28,539
5,568,307
52.2%
2.478.219
2.123.082
355.137
85.7%
2.301.121
2.245.942
55.179
4.178.307
50.8%
The Municipality of Clarington
Summary of Operatinq Expenditures and Revenues for the Slx Months Endinq June 30, 2019
28 Emergency Services - Fire
Administration
Prevention
Municipal Emergency Measures
Revenues/Recoveries
Administration
Prevention
Suppression
Training/Technical Support
Communications
Mechanical
All Stations, Part-time
Municipal Operations Centre
Maintenance Support
Expenditures
Net Expenditures
32 Engineering Services
Administration
Building Inspection
Revenues/Recoveries
Administration
Debentures
Building Inspection
Street Lighting
Parks
Roads & Structures
Safe Roads
Fleet
Expenditures
Net Expenditures
Attachment 1
to Reaort FND-022-19
2019 Qtr 2
2019 Qtr 2
2019 Qtr 2
2019 Qtr 2 %
2018 Qtr 2
2018 Qtr 2
2018 Qtr 2
2019 Total
2019 % of
Budget YTD
Actual YTD
Unexpended
Expended
Budget YTD
Actual YTD
Unexpended
Budget
budget spent
(39,663)
(124,275)
84,612
313.3%
(43,756)
(145,255)
101,499
(55,000)
226.0%
(41,232)
(43,182)
1,950
104.7%
(42,176)
(40,759)
(1,417)
(45,000)
96.0%
(10,000)
(10,000)
0
100.0%
(10,000)
(10,000)
-
(10,000)
100.0%
(90,895)
(177,457)
86,562
195.2%
(95,932)
(196,014)
100,082
(110,000)
161.3%
1,195,918
1,182,928
12,990
98.9%
1,065,686
1,136,944
(71,258)
1,754,586
67.4%
393,460
318,551
74,909
81.0%
376,834
358,454
18,380
790,840
40.3%
4,133,246
3,899,928
233,318
94.4%
4,061,087
4,020,971
40,116
8,088,866
48.2%
178,996
180,136
(1,140)
100.6%
175,029
99,289
75,740
350,524
51.4%
266,488
276,446
(9,958)
103.7%
291,388
259,268
32,120
585,000
47.3%
64,440
39,295
25,145
61.0%
47,220
60,420
(13,200)
120,000
32.7%
420,464
452,401
(31,937)
107.6%
416,660
438,416
(21,756)
844,500
53.6%
19,275
13,694
5,581
71.0%
15,105
13,603
1,502
31,950
42.9%
68,198
64,242
3,956
94.2%
67,217
67,554
(337)1
133,078
48.3%
6,740,485
6,427,621
312,864
95.4%
6,516,226
6,454,919
61,307
1 12,699,344
50.6%
1 6,649,590 6,250,164 399,426 94.0% 1 6,420,294 6,258,905 161,389 1 12,589,344 49.6% 1
(47,965)
(234,974)
187,009
489.9%
(40,752)
(261,277)
220,525
(51,000)
460.7%
(1,098,707)
(1,079,213)
(19,494)
98.2%
(1,550,869)
(2,288,265)
737,396
(1,554,532)
69.4%
(1,146,672)
(1,314,187)
167,515
114.6%
(1,591,621)
(2,549,542)
957,921
(1,605,532)
81.9%
4,786,515
4,818,144
(31,629)
100.7%
4,621,812
4,547,845
73,967
6,139,444
78.5%
465,993
453,139
12,854
97.2%
458,726
459,110
(384)
541,802
83.6%
782,015
704,431
77,584
90.1 %
677,111
661,780
15,331
1,550,625
45.4%
100,000
100,000
-
100.0%
90,000
90,000
100,000
100.0%
1,500
1,143
357
76.2%
500
857
(357)
15,500
7.4%
-
-
-
-
-
-
21,000
13,085
11,989
1,096
91.6%
1,000
103
897
63,500
18.9%
1,574
428
1,146
27.2%
1,874
1,750
124
5,600
7.6%
6,150,682
6,089,274
61,408
99.0%
5,851,023
5,761,445
89,578
8,437,471
72.2%
5.004.010
4.775.087
228.923
95.4%
4.259.402
3.211.903
1.047.499
6.831.939
69.9%
The Municipality of Clarington
Attachment 1
Summary of Operating Expenditures and Revenues for the Slx Months Ending June 30, 2019
to Report FND-022-19
2019 Qtr 2
2019 Qtr 2
2019 Qtr 2
2019 Qtr 2 %
2018 Qtr 2
2018 Qtr 2
2018 Qtr 2
2019 Total
2019 % of
Budget YTD
Actual YTD
Unexpended
Expended
Budget YTD
Actual YTD
Unexpended
Budget
budget spent
36 Operations
Administration
(134,490)
(109,181)
(25,309)
81.2%
(109,792)
(148,769)
38,977
(367,000)
29.7%
Street Lighting
(2,000)
(2,212)
212
110.6%
-
-
-
(15,000)
14.7%
Cemetery
(72,970)
(68,313)
(4,657)
93.6%
(50,787)
(77,920)
27,133
(127,800)
53.5%
Green & Recycle Bin/Bag Tag Sales
(11,340)
(17,592)
6,252
155.1 %
(12,569)
(12,786)
217
(24,000)
73.3%
Road Maintenance
(11,869)
(14,875)
3,006
125.3%
(13,309)
(11,820)
(1,489)
(19,500)
76.3%
Winter Control
(22,508)
(73,347)
50,839
325.9%
(61,251)
(17,428)
(43,823)
(100,000)
73.3%
(255,177)
(285,520)
30,343
111.9%
(247,708)
(268,723)
21,015
(653,300)
43.7%
Revenues/Recoveries
3,694,000
3,671,597
22,403
99.4%
3,357,762
3,459,396
(101,634)
5,163,425
71.1 %
Administration
Street Lighting
627,010
483,191
143,819
77.1%
605,615
619,021
(13,406)
1,365,000
35.4%
Debentures
175,342
155,636
19,706
88.8%
707,048
732,499
(25,451)
186,114
83.6%
Parks
893,749
712,223
181,526
79.7%
834,284
696,821
137,463
2,454,616
29.0%
Cemetery
183,057
148,297
34,760
81.0%
122,671
151,446
(28,775)
318,025
46.6%
Green & Recycle Bin/Bag Tag
5,976
14,425
(8,449)
241.4%
11,423
13,961
(2,538)
24,000
60.1 %
Building & Property Services
1,748,191
1,813,140
(64,949)
103.7%
1,710,191
1,680,110
30,081
2,665,698
68.0%
Road Maintenance
904,204
847,238
56,966
93.7%
714,013
934,509
(220,496)
2,927,240
28.9%
Hardtop Maintenance
328,698
261,095
67,603
79.4%
354,060
333,757
20,303
1,032,400
25.3%
Loosetop Maintenance
147,606
96,584
51,022
65.4%
107,500
81,874
25,626
415,000
23.3%
Winter Control
1,638,159
2,672,055
(1,033,896)
163.1 %
1,406,599
2,394,745
(988,146)
2,478,000
107.8%
Safety Devices
188,116
234,871
(46,755)
124.9%
360,002
218,693
141,309
527,750
44.5%
Storm Water Management
12,170
2,957
9,213
24.3%
22,622
12,916
9,706
129,500
2.3%
Regional Roads Maintenance
21,698
40,103
(18,405)
184.8%
19,337
28,589
(9,252)
30,800
130.2%
Fleet
496,916
143,711
353,205
28.9%
580,217
204,506
375,711
847,560
17.0%
Library Building
7,280
4,195
3,085
57.6%
6,319
5,748
571
13,460
31.2%
Museum Building
13,929
8,188
5,741
58.8%
16,093
15,695
398
28,870
28.4%
11,086,101
11,309,506
(223,405)
102.0%
10,935,756
11,584,286
(648,530)
20,607,458
54.9%
Expenditures
Net Expenditures
10,830,924
11,023,986
193,062
101.8%
10,688,048
11,315,563
627,515
19,954,158
55.2%
42 Community Services
Administration
(21,000)
(40,915)
19,915
194.8%
(21,000)
(35,112)
14,112
(43,500)
94.1 %
Recreation Services Administration
(1,714)
(2,308)
594
134.7%
(3,095)
(2,844)
(251)
(3,900)
59.2%
Facilities
(1,110,536)
(1,103,165)
(7,371)
99.3%
(1,079,747)
(1,091,474)
11,727
(2,283,700)
48.3%
Proshop (2018)
-
-
-
(5,316)
(6,540)
1,224
-
Vending Machine (Concessions 2018)
(35,290)
(17,589)
(17,701)
49.8%
(215,914)
(164,608)
(51,306)
(66,100)
26.6%
Aquatic Programs
(612,903)
(624,680)
11,777
101.9%
(667,927)
(628,158)
(39,769)
(1,129,300)
55.3%
Fitness Programs
(275,452)
(265,023)
(10,429)
96.2%
(422,301)
(235,475)
(186,826)
(576,500)
46.0%
Recreation Programs
(186,530)
(162,215)
(24,315)
87.0%
(435,209)
(154,547)
(280,662)
(544,500)
29.8%
Community Development
(2,100)
(7,493)
5,393
356.8%
(1,724)
(5,545)
3,821
(38,800)
19.3%
55+ Active Adults
(49,292)
(66,772)
17,480
135.5%
(56,540)
(54,424)
(2,116)
(112,600)
59.3%
Merchandise
(5,748)
(8,516)
2,768
148.2%
(11,500)
74.1%
Revenues/Recoveries
(2,300,565)
(2,298,676)
(1,889)
99.9%
(2,908,773)
(2,378,727)
(530,046)
(4,810,400)
47.8%
The Municipality of Clarington
Attachment 1
Summary of Operating Expenditures and Revenues for the Slx Months Ending June 30, 2019
to Report FND-022-19
2019 Qtr 2
2019 Qtr 2
2019 Qtr 2
2019 Qtr 2 %
2018 Qtr 2
2018 Qtr 2
2018 Qtr 2
2019 Total
2019 % of
Budget YTD
Actual YTD
Unexpended
Expended
Budget YTD
Actual YTD
Unexpended
Budget
budget spent
42 Community Services (continued)
Administration
1,252,200
1,248,254
3,946
99.7%
1,347,804
1,360,482
(12,678)
1,817,329
68.7%
Recreation Services Administration
462,777
451,660
11,117
97.6%
597,306
498,784
98,522
928,385
48.7%
Facilities
2,983,295
3,016,441
(33,146)
101.1%
3,312,139
3,278,689
33,450
6,170,812
48.9%
Debentures
2,029,089
2,031,328
(2,239)
100.1 %
1,991,493
2,004,560
(13,067)
2,111,799
96.2%
Proshop (2018)
-
-
-
3,303
4,295
(992)
-
Concessions (2018)
-
-
-
191,998
172,086
19,912
-
Aquatic Programs
449,152
404,681
44,471
90.1 %
415,125
381,673
33,452
914,106
44.3%
Fitness Programs
195,598
165,511
30,087
84.6%
196,453
187,744
8,709
389,116
42.5%
Recreation Programs
188,640
162,128
26,512
85.9%
226,721
186,751
39,970
588,202
27.6%
Community Development
50,044
29,236
20,808
58.4%
14,277
22,809
(8,532)
98,600
29.7%
55+ Active Adults
69,203
81,483
(12,280)
117.7%
77,784
58,264
19,520
145,795
55.9%
Customer Service
518,390
499,159
19,231
96.3%
-
-
-
1,029,472
48.5%
Client Services
185,878
179,690
6,188
96.7%
-
-
-
364,874
49.2%
Grants
60,000
60,000
-
100.0%
60,000
59,250
750
60,000
100.0%
Municipal Sponsorships
35,000
31,300
3,700
89.4%
35,000
34,500
500
35,000
89.4%
8,479,266
8,360,871
118,395
98.6%
8,469,403
8,249,887
219,516
14,653,490
57.1 %
Expenditures
Net Expenditures
6,178,701
6,062,195
116,506
98.1%
5,560,630
5,871,160
310,530
9,843,090
61.6%
50 Planning Services
Administration
(346,421)
(304,919)
(41,502)
88.0%
(427,721)
(458,657)
30,936
(814,400)
37.4%
Development Review
-
(316,070)
316,070
-
-
(346,421)
(620,989)
274,568
179.3%
(427,721)
(458,657)
30,936
(814,400)
76.3%
Revenues/Recoveries
2,706,776
2,487,507
219,269
91.9%
2,629,120
2,477,056
152,064
4,713,339
52.8%
Administration
Heritage Committee
1,500
1,500
-
100.0%
-
-
-
1,500
100.0%
Development Review
-
274,265
(274,265)
-
1,250
(1,250)
-
2,708,276
2,763,272
(54,996)
102.0%
2,629,120
2,478,306
150,814
4,714,839
58.6%
Expenditures
Net Expenditures
2,361,855
2,142,283
219,572
90.7%
2,201,399
2,019,649
181,750
3,900,439
54.9%
Boards & Agencies
4,527,694 4,404,457 123,237 97.3%
4,183,452 4,068,365 115,087
4,535,437
97.1%
Total Revenue/Recoveries
(65,936,616)
(65,854,229)
(82,387)
99.9%
(69,113,049)
(70,298,150)
1,185,101
(83,289,338)
79.1%
Expenditures
49,512,657
48,787,684
724,973
98.5%
48,495,090
48,280,805
214,285
83,289,338
58.6%
16 423 959
17 066 545
642,586
103.9%
20 617 959
22 017 345
1,399,386
-
Net Difference
Municipality of Clarington Attachment 2 to
Continuity of Taxes Receivable Report FND-022-19
for the Second Quarter of the Year 2019
Beginning
Balance
Interest
Taxes Billed
Balance
Payments &
June 2019
June 2018
Receivable
Added
Adjustments **
March 31, 2019
Current Year
Taxes
(9,264,497)
83,277,053
74,012,556
(65,115,965)
8,896,591
8,131,534
Penalty and Interest
23,936
164,653
188,589
(94,227)
94,363
84,380
First Prior Year
Taxes
3,915,150
-
3,915,150
(1,167,714)
2,747,436
2,686,760
Penalty and Interest
231,015
125,172
356,187
(140,453)
215,733
197,884
Second Prior Year
Taxes
1,018,392
-
1,018,392
(283,845)
734,547
810,549
Penalty and Interest
118,723
33,003
151,726
(59,346)
92,380
90,126
Third and Prior Years
Taxes
306,269
-
306,269
(116,046)
190,223
225,168
Penalty and Interest
76,740
8,290
85,030
(27,105)
57,926
39,652
Total
(3,574,272)
331,118
83,277,053
80,033,899
(67,004,701)
13,029,198
12,266,054
** These figures include refunds, write-off, 357's etc.
2019 Interim Instalment months: February and April.
2019 Final Instalment months (for non -capped classes): June and September
2019 Final Instalment months (for capped classes): August and September
Municipality of Clarington
Attachment 3 of
Report FND-022-19
Debenture Repayment Schedule
As of January 1, 2019
Diane Hamre
Indoor Soccer
RRC
MAC
Green Road
Recreation
Year
Lacrosse RRC CCD space
Improvements
Improvements
Grade Separation
Courtice Library
Complex
Total
2019
165,174.58
107,074.68
84,141.23
107,967.35
541,802.38
78,146.32
1,757,651.34
2,841,957.88
2020
164,755.07
107,074.68
84,010.16
107,799.19
544,416.38
78,341.53
1,604,355.98
2,690,752.99
2021
163,863.49
107,074.68
83,946.43
107,717.40
546,559.49
78,465.50
1,054,141.30
2,141,768.29
2022
163,542.75
83,964.94
107,741.15
546,559.49
78,488.31
1,006,711.96
1,987,008.60
2023
162,800.11
83,859.28
107,605.57
546,276.36
78,425.64
978,966.96
2024
160,675.42
83,823.08
107,559.13
553,240.30
78,249.84
983,547.77
2025+
668,982.03
858,416.52
2,693,604.53
546,030.80
4,767,033.88
980,811.42
321,224.04
1,172,727.15
1,504,806.31
5,972,458.93
1,016,147.94
5,422,860.58
16,391,036.37
Principal at
896,000.00
294,299.58
950,705.28
1,219,914.89
4,958,600.00
871,000.00
5,083,000.00
14,273,519.75
January 1, 2019
Principal at
755,000.00
201,115.35
893,002.36
1,145,872.34
4,573,600.00
811,000.00
3,500,000.00
11,879,590.05
January 1, 2020
Interest Rates
2.25% to 3.35%
5.12%
1.9% to 3.45%
1.9% to 3.45%
2.25% to 3.8%
1.32% to 2.8%
4.65% to 4.75%
Municipality of Clarington
Attachment 4 to
Report FND-022-19
RESIDENTIAL
Single/Semi- Detached
-New construction
-Additions
Townhouse
Apartment
TOTAL:
MUNICIPAL DEVELOPMENT CHARGES
January to June YTD
2019
2018
Municipal Development
Number of
Municipal Development Number of
Charges Paid
Units
Charges Paid Units
$
611,332.00
35
$
6,943,779.00 413
$
525,440.00
40
$
- -
$
-
-
1 $
- -
$
1,136,772.00
75
$
6,943,779.00 413
Change in DC paid from prior year:
Change in DC units from prior year:
NON-RESIDENTIAL
Commercial
-New construction
-Additions
Industrial
-New construction
-Additions
Agricultural
Government
Institutional
TOTAL:
-83.6%
-81.8%
2019
2018
Municipal Development Charges
Municipal Development Charges Paid
Paid
$
90,667.98
$
255,269.05
$
-
$
87,040.63
$
-
$
77,961.74
$
255,269.05
$
255,670.35
Change in DC paid from prior year: -0.2%
Municipality of Clarington
Municipal Development Charges Incentives
As of June 30, 2019
Under By-law 2015-035
Date
Residential
Property
Value Incentive
Attachment 4 to
Report FND-022-19
Jan-16
105 Queen Street, Bowmanville
413,822.26
Mid -Rise Residential
Dec-17
109 King Avenue East, Newcastle
157,840.00
Revitalization Mixed Used
Residential Incentives to Date $
571,662.26
Non -Residential
Jul-15
222 King Street East, Bowmanville
110,671.30
Medical Exemption
Oct-15
21 King Avenue East, Newcastle
3,636.08
Revitalization Small Business
Feb-16
222 Baseline Road East, Bowmanville
13,279.78
Existing Industrial Development
Feb-16
28 King Avenue East, Newcastle
937.96
Revitalization Small Business
Apr-16
70 Mearns Court, Bowmanville
1,470.67
Existing Industrial Development
Oct-16
2323 Highway 2, Bowmanville
15,985.00
Conversion Residential to Commercial
Oct-16
70 Mearns Court, Bowmanville
8,232.17
Existing Industrial Development
Feb-17
48 Britton Court, Bowmanville
24,676.61
New Industrial Development
May-17
5314 Main Street, Orono
974.18
Revitalization Small Business
Jun-17
1726 Baseline Road, Courtice
10,190.86
New Industrial Development
Oct-17
220 Lake Road, Bowmanville
67,850.25
New Industrial Development
Dec-17
109 King Avenue East, Newcastle
72,886.25
Revitalization Mixed Use
Apr-18
685 Lake Road, Bowmanville
38,980.87
New Industrial Development
Oct-18
1050 Lambs Road, Bowmanville
613,842.47
New Industrial Development
Non -Residential Incentives to Date $
983,614.45
Total Value of Incentives to Date $
1,555,276.71
Municipality of Clarington Attachment 5
Mayor and Councillors' Discretionary Expenses to Report FND-022-19
January 1 to June 30, 2019
Name
Ward
2019 1st
Quarter
2019 2nd
Quarter
Total per Council
Member
Mayor A. Foster
Mayor
1,391.70
4,357.22
5,748.92
Councillor J. Neal
Regional Wards 1 & 2
-
-
-
Councillor G. Anderson
Regional Wards 3 & 4
1,151.07
2,230.64
3,381.71
Councillor J. Jones
Ward 1
73.62
(49.24)
24.38
Councillor R. Hooper
Ward 2
798.82
-
798.82
Councillor C. Traill
Ward 3
397.24
240.00
637.24
Councillor M. Zwart
Ward 4
660.30
146.49
806.79
Total
4,472.75
6,925.11
11,397.86
1 These figures include only discretionary expenses such as conferences, education courses,
event tickets and external kilometre reimbursement.
Remuneration and travel allowances are not included.
2 Credits and repayments relating to these expenses will be included in the quarter in which they are received.
3 This report is not to be considered as the Annual Council Remuneration report
by the Treasurer as required by the Municipal Act, S.O. 2001, c.25, Section 284.