HomeMy WebLinkAboutFND-001-09Energizing Ontario
REPORT
FINANCE DEPARTMENT
Meeting: SPECIAL GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
Date: Friday January 16th, 2009 Resolution #: r•P>~-~a`~9
Report #: FND-001-09 File #: By-law #:
Subject: 2009 CURRENT AND CAPITAL BUDGET
Recommendations:
It is respectfully recommended that the Special General Purpose and Administration
Committee recommend to Council the following:
1. THAT Report FND-001-09 be received;
2. THAT Council approve the base 2009 Operating and Capital Budgets as outlined
in Schedule "A", at an estimated tax levy impact of 1.30% (exclusive of tax policy
impacts), as direcked in FND-001-09;
3. THAT Council provide direction on the items listed as added funding levels
related to growth or new services excluding staffing levels as itemized in
Schedule "B";
4. THAT Council provide direction on the grants for External Agencies per their
requests itemized in Schedule "C";
5. That Council defer staffing changes to the 2010 budget year as shown on
Schedule "D" as option 1, or alternatively consider the recommendations shown
as option 2 on Schedule "D";
6. THAT Schedules "E", "F", and "G" outlining Reserve and Reserve Fund
Contributions and new Reserve Funds be approved;
7. THAT approximately $1,000,000 be drawn from the Rate Stabilization Reserve
Fund to offset the tax rate impact;
REPORT NO.: FND-001-09
PAGE 2
8. THAT the financing of capital projects, as outlined in the attached document be
approved;
9. THAT the external agencies, referred to in Schedule "C" be advised of Council's
decision regarding their grant request;
10. THAT for 2009, the net proceeds from the Mayor's Golf Tournament be directed
to the Ganaraska Region Conservation Authority -New Forest Centre;
11. THAT the capital request from the Clarington Museums and Archives for $23,000
from the Bowmanville Museum Reserve Fund be approved; and
12. THAT the appropriate By-laws to levy the 2009 tax requirements for Municipal,
Regional and Education purposes be forwarded to Council for approval, once
final tax policy information is available.
~ ~
~,~-t_C--=-~_~
Submitted y: .%7~ t'~t Reviewed by:
~~ Nanc Taylor, B.B.A., C.A., Franklin Wu,
Director of Finance/Treasurer Chief Administrative Officer.
NT/hjl
REPORT NO.: FND-001.09
PAGE 3
OVERVIEW:
1.0 The 2009 budget is outlined in detail in the draft budget documents circulated in
conjunction with this report. The approximate 2009 base impact is detailed in
Schedule "A" attached hereto.
1.1 The Chief Administrative Officer and the Director of Finance have worked
diligently with all departments to review all areas and identify savings.
1.2 This impact is after assessment growth, which is estimated at 3.0%. Every 1
increase in the budget generally results in a tax increase of approximately $9.70
for the average residential taxpayer for the local portion of the tax bill (based on
average value of $240,000). This does not include the impact of tax policy
changes determined by the Region of Durham.
1.3 Based on the 2009 returned roll, Clarington assessment splits remain at 91 % for
residential, farm and multi-residential and 9% for commercial and industrial
properties.
1.4 Clarington continues to rely strongly on reserves and reserve funds to alleviate
tax levy impacts. For 2009, the net annual draw on reserves and reserve funds
remains at approximately $10 million not including $1,000,000 drawn from the
Rate Stabilization Reserve Fund to offset the tax levy. This includes capital and
current (operating). The summaries for the reserves and reserve funds are
included in the attached Schedules "E". "F" and "G".
1.5 Consistent with prior years, interest revenue from the Port Granby Trust monies
were factored in so as to mitigate the tax levy impact. Revenue increases for
many departments where possible have been factored in. Ontario Municipal
Partnership Fund (OMPF) will be received from the province and directly applied
to offset the tax levy increase. This may be the last year that Clarington is
eligible. Due to expected economic conditions, building and planning revenues
are expected to decline.
1.6 For 2009, Clarington will experience minor increases in provincial offences act
revenue and Veridian dividends.
TAX RATE STABILIZATION:
2.0 Historically, Clarington has drawn on our Accumulated Surplus/VNorking Funds
Reserve approximately $1,000,000 per year, on average. This is proposed to
continue for 2009. However, ideally, the Municipality should start to reduce it's
reliance on these funds. It should be a priority in future years' budgets to make
some inroads into our reliance on this surplus or begin replenishing the balance
in the Rate Stabilization Reserve. This is reflected in the forecast provided as a
separate document.
REPORT NO.: FND-001-09
TAX POLICY CHANGES:
PAGE 4
3.0 Along term strategic tax policy plan was approved in 2002 by the Region of
Durham that will have an impact on the final tax rates. The 2009 update of the
plan will be presented to Regional Council in early 2009. The tax ratio changes
impact upon the relative share of the total taxes that each property class pays. A
particular additional impact to Clarington relates to the education retained portion
of payment-in-lieu properties such as Ontario Power Generation. In the 2008
provincial budget, a provincially mandated reduction in the industrial education
rate was announced. As a result, Clarington will continue to experience a loss of
revenue in this area. For 2009, any loss in this area will be included as a tax
policy adjustment in the calculation of the final tax rates.
STAFFING PROPOSAL:
4.0 The Municipality of Clarington has one of the leanest organizational staffing
structures among similar size municipalities in Ontario. Our current workforce
consisting of 265 full time employees and 369 part time/seasonal employees
have served our 80,000 plus population and businesses with pride and customer
service excellence. While the organization constantly strives for excellence in
service delivery, it is essential to ensure we have sufficient staff resource to
maintain such high standard. The organization has been in a staffing deficit
situation in a number of service areas for the last few years primary due to the
need to lessen the tax levy impact, and we have been stuck in a 'catch-up'
position since. Despite uncertain economic conditions, we expect the services we
provide will continue to grow, albeit at a slower pace. In short, we need to catch
up and we need to keep pace with growth. Purely from an organization
perspective, staff has tabled an estimated need for 13 new staff and several
organizational changes at the special council meeting held on November 21,
2008.
4.1 That said the budgetary impact associated with above staffing changes is
significant. Staff is not oblivious to the current economic condition and impacts
associated with the recent events affecting the automotive sector. In this regard,
we would recommend all the staffing changes as tabled previously be deferred to
the 2010 budget year in an effort to lessen the tax levy impact. However, should
council deem it necessary to allow for a few staffing changes, we have provided
an alternative for a limited staffing changes as per Schedule "D" to this report.
CAPITAL BUDGET COMMENTARY:
5.0 The recommended impact on the tax base of the proposed Capital Budget is a
decrease from last year of $65,301. This translates to a .20% tax levy decrease.
REPORT NO.: FND-001-09
PAGE 5
5.1 There has been significant dialogue in recent years pertaining to the state of
municipal infrastructure in Ontario. In Clarington, there have been only minor
changes to the tax levy support to Capital since 2003. Clarington has the PSAB
capital asset project underway and will be reporting on this as the project
progresses. We are not recommending a tax levy increase for 2009 due to
economic considerations but have factored 1 % per year into the forecast due to
concerns aver deteriorating conditions. If Council wishes to keep the tax levy
support to capital consistent with prior years, Staff in the affected departments
(primarily engineering- roads) will review their capital projects and incorporate
projects to accomplish this. Council can also identify specific projects that they
do not wish to proceed at this time.
5.2 Details of capital projects, by department, are included in the Draft Capital
Budget.
5.3 Federal fuel tax proceeds have been incorporated into the Draft Capital Budget
at $2,269,126. Recent announcements show a modest increase in this funding
for 2010.
5.4 The Capital Budget is presented to Council for consideration and approval. The
financing for most of the projects is a combination of Reserve, Reserve Funds,
Development Charges and tax levy.
CURRENT BUDGET IMPACTS:
6.0 Consistent with any other major employer, as well as all other municipalities,
Clarington is experiencing costs increases in areas such as wage increases,
insurance costs, winter maintenance costs, OMERS impact, fuel cost increases,
utilities and facility maintenance costs. The balance of the Newcastle Aquatic
Facility operating costs have also been incorporated. The current budget
impacts are detailed in Schedule "A" to this report.
DEBT STATUS:
7.0 Current projected annual debt repayment obligations for 2009 budget purposes
total $3,912,714.46. This is comprised of debentures issued for the South
Courtice Arena, the Bowmanville Indoor Soccer Facility, the MAC/Main Library,
the Newcastle Aquatic facility, Total Hockey and the Newcastle branch library.
7.1 The total principal amount outstanding at January 1, 2009 is $34,508,656. New
debentures will be required in 2010/2011 for the Green Road Grade Separation/
Stevens Road extension/Mill Street works. The Newcastle Aquatic Facility
debenture is now in place. As this debenture is 90% growth related, annual
growth is required to maintain the debenture repayment obligations from
development charges without impacting the tax levy. Growth numbers in 2007
and 2008 were somewhat lower than the prior year and this will be monitored in
2009. There may be potential implications on cash flow in late 2010.
REPORT NO.: FND-001.09
PAGE 6
7.2 Total debt is now projected to be $43,600,000 most of which is growth-related
through development charges. The projected debt may be reduced further
subject to the amount of collections occurring in the Roads and Related
Development Charges Reserve Fund between now and when the debentures will
be issued.
MUNICIPAL GRANT PROGRAM:
8.0 The Municipal grant program is administered through the Community Services
Department. The budget presented via this report includes a total of $75,000 for
the grant program ($5,000 has been reallocated to Courtice Rotary fireworks).
Of that $75,000, traditionally $15,000 relates to three external agencies whereby
their first $5,000 is budgeted through the municipal grant program with the
balance through the normal budget process. The remaining $60,000 is allocated
based on Council direction when the grant report is brought forward. Should
Council change the practice pertaining to the three external agencies (Clarington
Older Adults Association, Clarington Community Care and the Newcastle
Community Hall), there will be an impact on the budget presented in this report.
This is included as an option in Schedule "C".
INSURANCE:
9.0 Insurance premium costs for 2009 appear to be stabilizing at this point. A budget
increase of $130,000 has been incorporated into the draft current budget as an
estimate due to deductible requirements for old claims now being resolved.
RESERVE AND RESERVE FUND CONTRIBUTIONS:
10.0 Consistent with past practice, transfers between reserve funds are at times
deemed appropriate to bolster balances in depleting reserve funds. For 2009 no
significant changes are included on the Reserve and Reserve Fund summaries
in the attached Schedules "E" and "F".
EXTERNAL AGENCIES:
11.0 The requests from the external agencies, including the Museum, Library, Visual
Arts Centre, Clarington Older Adults Board, etc. are detailed in the External
Agencies section of the Draft Current Budget for Council to consider their
requests on an individual basis and Schedule "C" to this report. The external
agencies tab in the Draft Current Budget provides background information
pertaining to the requests by the external agencies. The increase in budget
requests for the external agencies total $194,195 for 2009, which is a 0.61 % total
municipal levy increase.
REPORT NO.: FND-001-09
PAGE 7
11.1 Details of the Clarington Museums and Archives Capital request for 2009 was
not received in time to be included in the capital section of the budget, but are
detailed under the external agencies tab in the budget binder. It is recommended
that their capital request of $23,000 from the Bowmanville Museum Reserve
Fund be approved.
MANDATORY AND CORE VS NON-CORE SERVICES
12.0 At the budget education session with Council on November 21, 2008, some
discussion ensued pertaining to mandatory and core services. It is worthy of
discussion to clarify interpretations surrounding these issues. Mandatory
municipal services are not necessarily the same as core services. The Municipal
Act, S.O. 2001 includes section 11 pertaining to general municipal powers and
the broad authority for services that municipalities may provide. Section 11(2)
indicates matters for which a municipality may pass by-laws including:
1. governance
2. accountability and transparency
3. financial management
4. public assets
5. economic, social, and environmental well-being of the municipality
6. health, safety and well-being of persons
7. services and things that the municipality considers necessary or desirable for
the public, and
8. protections of persons and property.
Section 11(3) indicates the matters with spheres of jurisdiction of municipalities
which include:
1. highways
2. transportation systems
3. waste management
4. public utilities
5. culture, parks, recreation and heritage
6. drainage and flood control
7. structures
8. parking
9. animals
10. economic development, and
11. business licensing.
Municipal services generally fall into the above categories and may vary
significantly between different municipalities. Mandatory services would
generally relate to those pertaining to items described under subsection 11(2) as
listed above.
REPORT NO.: FND-001-09
PAGE 8
12.1 Core services would generally include all mandatory services but may also
contain some historical services that Council has deemed to be necessary for the
public. This is sometimes referenced as public goods and natural monopoly
infrastructure. These relate to goods or services that are essential for the public
"good" or welfare and those that the private sector cannot undertake in any
profitable sense.
12.2 Non-core services are generally those that are not necessary for the public good
or welfare but are enjoyed by the public or have optional usage.
12.3 In the Clarington context, the budget documents are structured by service
department rather than core vs. non-core services although there are significant
correlations. Core services would typically include public works, public safety
(i.e. fire, by-law, building inspection), transportation, planning and development,
and environmental services (i.e. cemeteries) as well as the necessary
administrative structures to provide those services and comply with provincial
requirements. There are however, varied service level choices within these core
services.
12.4 Non-core services could typically include grants, recreation and culture, social
programs (i.e. seniors' snowclearing) and general services (ie. marketing related
activities etc). However, many of these are valued services determined by
Council and may tae argued to be important for a variety of public policy reasons.
12.5 Core services may also be determined through strategic planning exercises
undertaken by Council to determine Council priorities. As mentioned above, the
budget documents are structured based on a departmental format that would
generally correlate with core services.
FUTURE YEARS' BUDGETS:
13.0 There are certain known impacts for the 2010 budget year such as staffing, wage
settlements, fire master plan implications, insurance costs, and normal
inflationary impacts. Also, depending upon the growth and resulting funds
collected for development charges for indoor recreation and library, there may be
tax levy impacts for debenture repayment requirements for new facilities. As
mentioned above, consideration must be given in 2010 to the Rate Stabilization
Reserve Fund.
13.1 Other items for future consideration include increased tax support to roads
(estimated at 1 % or $320,000). Detailed information pertaining to future years'
budgets is included in the forecast documents reported separately.
REPORT NO.: FND-001-09
PAGE 9
Attachments:
Schedule "A" - 2009 Base Budget Impact Summary
Schedule "B" - 2009 Additional Funding Options
Schedule "C" -External Agencies Budget Requests
Schedule "D" -Staffing Options
Schedule "E" -Reserve Funds
Schedule "F" -Reserves
Schedule "G" - 2009 Operating -Reserves and Reserve Fund Contributions
List of interested parties to be notified of Council's decision:
Clarington Museum and Archives
Clarington Older Adult Board
Clarington Public Library
Durham Region Community Care Association
• John Howard Society (Firehouse Youth)
Newcastle Community Hall
Orono Cemetery Company
^ Visual Arts Centre of Clarington
CORPORATION OF THE MUNICIPALITY OF CLARINGTON
40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L1 C 3A6 T (905)623-3379 F (905)623-4169
2009 BUDGET
2-Jan-09
DESCRIPTION AMOUNT
REVENUE INCREASES:
Mh (965,925)
rincial Offenses Act (27,000)
dian Dividends (27,200)
't from Reserve re: tax write-offs (25,000)
k's- Various (9,750)
nal Services- Various (7,500)
ietery Revenues (21,500)
d Interest- Cemeteries (5,826)
ally and Interest on Taxes and A1R (12,000)
ineering -Consent Permits (24,000)
rations -Sportfield Rentals (15,000)
rations -Miscellaneous (65,000)
Daycare Revenue (28,500)
Facilities Revenue (75,000)
Fitness Revenue (60,000)
(1,369,201)
EXPENSE REDUCTIONS:
Benefit Savings (329,569)
Unclass Admin-Contingency (35,743)
Volunteer Program (5,500)
By-Law Travel (5,000)
Purchasing Consulting (3,500)
Corporate Advertising (15,000)
Finance- capital asset (12,500)
Utilities (10% challenge) (20,000)
Red'n in cont'n to Building R/F (55,000)
Various (80,023)
Tax Levy support to Capital (65,301)
Sidewalk Maintenance (42,000)
(669,136) -2
_NUE DECREASES:
lice Wpcp Assessment 217,272
eting Advertising 7,000
enier Sales 5,000
ing Permit Revenue 100,000
Aquatic Revenue 10,000
Aquatic Revenue 33,000
cation Programs 26,000
ling Revenue 154,000
552,272
ATE:
Health Tax 6,702
54, 756
35,016
ANALYSIS OF TAX LEVY IMPACT
2009 BUDGET
2-Jan-09
SCHEDULE A:
DESCRIPTION AMOUNT
EI 4,301
Salaries (wage incr., grid, pay equity, severance) 733,112
Physician Recruitment 30,000
Insurance 130,000
Hardware/Software Maintenance 5,000
Assessibility Issues (net) 15,000
Animal Serv. (Feed/janitorial/licence) 7,100
Municipal Election Reserve Cont'n 25,000
Clerk's Legal 10,000
By-Law Legal (net) 30,000
Legal (tax sales) 10,000
Uncl Admin Legal 25,000
Uncl Admin Tax write-off 20,000
Uncl Admin Bank Service Charges 11,000
Uncl Admin Professional Fees (D.C) 7,500
Uncl Admin Audit Fees 5,000
Fire- Fuel/oil 15,000
Fire Phone/Fax (Admin and MOC) 11,200
Operations- Telephone 10,000
Operations- Newcastle Library 5,900
Street Lighting 82,000
Bridge Maintenance 10,000
BrushlTree Removal 5,000
Pavement Patching 40,000
Dust Control 10,000
Fleet Allocation (primarily winter control) 85,000
Sand/Salt 125,000
Newcastle Recreation Facility (net) 251,015
Facilities- Waste Disposal 10,150
Facilities- Repairs/Maint. Buildings and Equip. 18,300
Planning- Legal 10,000
Planning- Consulting and OP (net) 50,500
1,903,552 5.95%
SCHEDULE A IMPACT: 417,487 1.30%
SUMMARY:
Schedule A 417,486.50 1.30%
Schedule B 200,800.00 0.63%
ScheduleC 194,195.00 0.61%
GRAND TOTAL IMPACT (excluding staffing) 812,481.50 2.54%
ANALYSIS OF TAX LEVY IMPACT
2009 BUDGET
2-Jan-09
SCHEDULE B:
DESCRIPTION AMOUNT PERCENT
EXPENSE INCREASES:
CORPORATE:
Employee Wellness 10,000 0.03
Post Employment Benefit Funding 25,000 0.08
Communications- Design 12,300 0.04
Communications- Newsletter 15,000 0.05
Suppression Small Capital 4,500 0.01
Part time Firefighters 50,000 0.16
Applefest Transit 2,000 0.01
Ditch/Shoulder Maintenance 35,000 0.11
Catch Basin Maintenance 5,000 0.02
Pavement Marking 5,000 0.02
Guide Posts 5,000 0.02
Stormwater Maintenance 18,000 0.06
Fitness Equipment 14,000 0.04
SCHEDULE B TOTAL 200,800 0.63%
2008 BUDGET
2-Jan-09
AMOUNT
INCREASES:
Newcastle Library (Full Year Operation) 40,000
Library Grant (2,290,359 to 2,372,372) 82,013
Visual Arts Centre (154,000 to 186,500) 32,500
Newcastle Hall (remain at 13,000) -
Community Care (remain at 26,265) -
Clarington Museums (218,653 to 226,585) 7,932
Firehouse Youth (remain at 45,000) -
Older Adults (114,750 to 125,000) 10,250
Older Adult Reserve Fund cont'n 3,000
Board of Trade (103,000 to 106,500) 3,500
Grant Program Realignment 15,000
OVERALL 194,195
NIA
21.
0.61
W2Energy Conservation Officer/Research Assistant- 81,000 81,000 0 Underfilled by 25,000
CAO Office Student/Intern
Aquatic Programmer/Co-Ordinator- 54,000 24,000 0 24,000
2
Community Services (PT to FT)
3 Clerk I-Community Services(PT to FT) 43,000 18,000 0 Defer to 2010 0
4 Accounting Clerk II-Finance 54,000 54,000 0 Defer to 2010 0
5 Clerk I-Finance (PT to FT) 40,000 15,000 0 Defer to 2010 0
6 Firefighter(x4)-Emergency Services 276,000 276,000 0 2 Firefighters 2009 138,000
0 2 Firefighters 2010 0
7 Clerk 11-Emergency Services 45,000 45,000 0 Defer to 2010 0
Records/Election Co-Ordinator-Clerks 81,000 81,000 0 50%for 2009 40,500
8
0 50%for 2010 0
9 Systems Analyst-Corporate Services 64,000 64,000 0 Defer to 2010 0
10 Web Technician-Corporate Services (PT to FT) 50,000 19,000 0 Defer to 2010 0
11 Labourer(x2)-Operations 88,000 88,000 0 Defer to 2010 0
12 Clerk I (part-time)-Operations 25,000 25,000 0 Defer to 2010 0
13 Apprentice (mechanic)-Operations 61,000 47,000 0 Defer to 2010 0
Infrastructure/Capital Works Manager- 123,000 22,000 0 22,000
14 Engineering(Reclassification)
15 Landscape Technologist- Engineering 60,000 60,000 0 Defer to 2010 0
3Leadhand Positions-Engineering 15,000 15,000 0 Defer to 2010 0 U)
16 (Reclassification) 0
2
Total 1,160 000 .934,000 0 0 249,500 m
0
C=
r
m
0
RESERVE FUNDS 2009 BUDGET
January 2,2009 -- -- -- -
ACC.# NAM.E. ..2098 2009 ..BALANCE "
E X PE N O I T U R E S Contributions Other (Estimated) FEBEN�RE jNAME
BALANCE CAPITAL OPERATING ! Frmn.General 2009 GENERAL 502 INDUSTRIAUECO.DEVELOPMENT 48,060 (90,000)1 100,000 58,060 511 MUNICIPAL CAPITAL WORKS 4,952,622 (512,811) � 310000 4,749,811
515 DEBENTURE RETIREMENT 183,005 (33,337)• _ 149,668 RETIREMNT
528 IMPACTIESCROW 1,660,52 4 c� 1,660,524 ROW
512 GENERAL MUNICIPAL _ _ 3,566,043 (30;000)1 _ 3,536,043 GEJNERALMUNICIPAL
554 RATE STABILI2ATION 3,838,864 (1000000) 2,838,864 RATE STABIUZ TION
521 COMPUTER EQUIPMENT 771,231 (220000) -.:~ 35,000 566,231 COMPUTER EQUIPMENT
SubTotal General 15,020,150 1 13,579,202 Sub Td ii
537 CLARINGTOMIREGION STN.A ACC, 646,085 1 646,085 CLARIREGION STN.A
CLERKS
5.01_ PARKING LOT 273,182_ (150,772)_x_ _ _ 122,410 ARKING LOT
( ) 1. 7•� 88,379 ANIMAL SERVICES CAPITAL
523 ANIMAL SERVICES CAPITAL 144,744 63,365
_ FIRE -
522 FIRE EQUIPMENT 638,215 (270 000) 250.000 _ 618,215 FIRE EQUIPMENT
ENGINEERING
(
503 ROADS CAPITAL 273,292 ; 273,292 ROADS CAPITAL _
513 ENGINEERING&INSPECTION 2,319,188 (2T5,000): __ 2,044,168 ENGIN B INSPECTION
514 ROADS CONTRIBUTIONS 2,352,666 (400,000) �_ 1,952,666 ROADS CONTRIBNS _
517 ENGINEERING PARKS CAPITAL 1,028,847 (48000) -1 100,000 _ 1,080,847 -MG.PARKS CAPITAL
520 CEMETERIES CAPITAL 5000
32,58$
(5.000) f-_ _ 27,585 CEMETERIES CAPITAL
557 FEDERAL GAS TAX RECEIPTS 78,565 2,170000
( ) (1501000)._ _ 2,269.126 27,691 FEDERAL GAS TA%RELEIPTs
558 BUILDING DIVISION RESERVE FUND 165,685_ - 1 165.685 UILDING DIVISION
505 ENGINEERING FLEET RIF 79,964 ) 10,000 _ 89,964 ENGINEERING FLEET RIF
BetrTWal 6,330,771 5,661,897 _
OPERATIONS
518 FACILITIESIPARKS MAINTENANCE 384,367 (214,000): _ 200,000 _ 370,367 FACILITIEBIPARKS MAINTENANCE
_ 519 PR OP MGMi CAPITAL 3,566 (3500) • ___ _ 86 PROP MGMT CAP
524 OPERATIONS EQUIPMENT 1,255,245 (709500) ". Y 450,000 995,745 OPERATIONS-BEET
-.._ _ _..
sutrTaal 1,643,198 '1 1,366,198 sub Tmm
COMMUNITY ERVICES --- -
560 CSD BUILDINO REFURBISHMENT 110,203 '..•r 54,000 164,203 BUILDING REFURBISHMENT
518 LDMMMUrvrry SERVICES CAPITAL 846,254 (380,500) :11 125,000 _ 590,754 COM.SRVICES CAPTL
PLANNING -
504 PARKLAND CASH IN LIEU _ (209,904 , (209,904) ARKLAND CASH-LIEU _
507 WESTSIOEIBOWMANVILLE MARSH 52,383 52,383 NESTSDIBOW MARSH
508 NEWCASTLE WATERFRONT 64,425 1 64,425 CSTLE WATERFRONT__ a
528 PORT GRANBY LLRW AGREEMENT 151,115 • 151,115 ORT GRANBY c
556 COMMUNITY IMPROVEMENT PLAN 82,338 25,000 107,338 COMMUNITY IMPROVEMENT PLAN m
_ sotriwl __ 14,356 'I _ 165,356 subTwl-
LIBRARY _- ---
542 LIBRARY CAPITAL __ 435,180 _ 4]5,180 IBRARY CAPITAL
M3 LIBRARYCO- UTEREOUIPMENT _. 77,417 ;1 77,417 ISRARY COMPUTER EQUIPMENT
MUSEUMSICEMET IES/O THEIR
549 NEWCASTLE ARENA-OPERATING_ 1,900 1,900 NEWCASTLE ARENA-OPERATING
S50 NEWCASTLE ARENA CAPITAL - - - ---
NEWCASTLE ARENgLAPITAL
RESERVE FUNDS ` 2009 BUDGET
banuaD z.zoos — -- —
ACC.# NAME '. 2008 2009 BALANCE
- E X PE IN 01 T U R E S ConBtbutions Other (EStlmated) FUND
BALANCE CAPITAL OPERATING From General 2009 NAME..
539 OLDER ADULTSCTR-OPERATING 93,698 (35000), 3,000 61,698 OLDR ADULT-0PER.
540_ OLDERADULTSCTR-CAPITAL 5,679 -( 5,679 OLDR ADULT-CAPTIAL
541 OLDER ADULTB CTR-FURNITURE - - LDRADULT-FURN.
_$44 MUSEUM CAPITAL Box,nanville 100,565 ,_ 3,000 103,585 MUSEUM-B—anvime
_ 545 MUSEUMCAPITAL-CLARKE 42,802 t 3,000 _ 45,802 MUSEUM-CLARKE
546 TYRONE COMMUNITYCENTRE— FYRONE COM.CENTRE
547 BOWMANVILLE eI A. 49,579 49,579 OWMANVILLE 8.1 A.
_ 548 NEWCASTLE 8 A 48.978 . 48,978 EWC B.I A.
552 BOND B.I a. 23 562 _ _ 23,582 Rorvo e.la-NEW
552 BONDHFAD CEMETERY _1,000 ( 1,000 3ONDHEADCEMETERY
559 IRENE RINCH TRUSTNCH __ _ _151,941 151,941 IRENE RINCH TRUST
553 MONTAGUE TRUST 19,500 : 19,500 MONTAGUETRUST
_ —
_ Sub-TwI 539,245 - 513,245 _ Bub Tm.l
Sub-Total 26,845,201 (4,996,676) P' (1,764,109)1 1,715,000 2,269,126 24,068,541
DEVELOPMENT CHARGES -- tvELOPMErv7crwRGeS. .
$80 GENERAL GOVERNMENT_ 160,802 (162,D00). (1,198)D/C GEN GOVT
581 PUBLIC LIBRARY 3111,284 (77,143). .(309,060)_ (704,407) ueftgftY
_. 582 EMERGENCY SERVICES 1,]33,113 (21,000) 1,712,113 EMERGENCYSERVICES
583 I GOORRECREAT-ON 742,661 (2;642,902)•
—_,. _ (1,900,241) INDOOR RECR.
584 FIN ARK DE V.B FACILITIES 143,53_8 (36000) 107,538 PRK DEV B FACI
585 OPERATIONS 1,264,760 (762660) 502,100 OPEMTtONS
586 ROADS B RELATED _(7,432,474) (1441,292) (75,OD0) _- (8,948,766)))) S B RELATED _
587 PARKING 57.100 - __ 57,100 PARKING _
592 STORMWATERIDRAIN.CONTROL - . _ - PARKING ATER
589 TRANSIT - — - -
TRANSIT
Total Development Charges (3,648,765) (2,338,095)'. '.. (3,188,902) - (9,175,762)
1
TOTAL RESERVE FUNDS 23,196,436 7,334771 :'.:'4;953,011 7,715,000 2,269,126 14,892,779 m
TOTAL RESERVE FUNDS ,334,771
UNAVAILABLHRESTRICTED
_ 527 MUNICIPAL GOVERNMENT ENTERP 21,350,101 _ 21,350,101 MUN.GVMNT
551 HOST COMMUNITY FUND 10,000,000 • 10,000,000 Port Gnnby Site
54,54fi,537 7,334,771 -
RESERVES 2009 BUDGET
lJanuary 2,2009 - - - - - -
CC.# `NAME 206 2403 _ E1A4ANGE �
avau>it€ E%PE N D I T U RE S .CrntldbuFtt+nS. (Ei(itn01ed1 .FUND 1�BMMENT6
. ., dolf,44:: t}ttERATING +om ietlefbl: 009 (4AylE 1
160•K X=X' -
_ _ 50,000 : 454,771 SELF INSURED LOSSES
2902 SELF INSURED LOSSES 404,771 -
- -
2903 MUNICIPAL ACQUISITION OF PRC 260,717 (40,000) ':'.. _40,000 260;717 MUNICIPAL ACQPRO_PERTV
_ 2905 iax WRITE-OFF 351,856 (100,000) 251,856 TAX WRITE-OFF
2907 GIS - -- 348,927 _ 25,000 373,927
_ 2917 GENERAL CAPITAL 2$3,738 (790,000) (45,000) 2,5.00 51,238 GENERAL CAPITAL
2926 LEGAL/CONSULT/PROF FEES 33,186 33,186 LEGAL/CONSULTING
1,683,195 -
- CLERK'S -- -- - - --
_ I _
2906 RECORDS MAINTENANCE 73,910 (70,000) :.... __10,000 13,910 RECORDS MAINTENANCE
2928 ELECTION EXPENSES 103,311 75,000 178,311 1ELECTION EXPENSES
FIRE
2908 FIRE PREVENTION RESERVE - FIRE PREVENTION RESERVE
ROADSBPARKS
2918 PITS 8 QUARRIES _ 508,143 (250,000) 258,143. PITS&QUARRIES I _
2927 PARK DEVELOPMENT(Individual 10,000 10,000"PARK DEVELOPMENT _
2930 WATERFRONTTRAIL 20,5$5
_ 20.5$$ WATERFRONT TRAIL
2931 BURKETON PARK IMPR. _ 7,569 7;569'BURKETON PARK
2932 SAMUEL_WILMOT NATURE AREA 3,011 3,011 SAMUEL WILMOT NATURE
549,308 - -- 299,308 - -- -
COMMUNITY SERVICES - -- -- I _ n
2925 HOCKEY MUSEUM - - - HOCKEY MUSEUM RESERVE
TOTAL RESERVES 2,409,724 (550,000) (145,000) 202,500 1,917,224 TOTAL RESERVES
2Ja,re9
2009 OPERATING- RESERVE&RESERVE FUND CONTRIBUTIONS
7�1 I I I I I - -T
TOTAL SUMMARY RESERVE FUNDS iRESE ES
RESERVE RESERIYE$':.17"ELOPMENT ENGINEERING DEBT BET. GENERAL OTHER NAME (}'(yq k
FUNDS CHARGES &INSPECT. RIF MUNICIPAL ! WRITE.OFF -NA78E FUNDS,
GENERAL GOVERNMENT
Rate Stabilization 1,000;000 1,000,000 1,000,000 PATE sTAelumnON
Ph sician Recruitment 80,000 -- __
_90,000 ECON DEVELOPMENT
Tax W/O 100;000 - 900,000: _ _ 100,000 -
---
DebtRetiremaM 33,337 33,337 - 33_,33.7_
Older Adults Stmle is Plan -- 35,000 35,000 OLDEBADULTS wF
e Law Legal Costs - 30,000; - -- --- _ --
_ __ _ Gen Cap 30000 _
Grovrth related studies - - 312;000 312,000 - - 162,000 150,000 FED GAS TAX
Fire Tminin _ .15,000 15,000'; --- Gen Cep 15,000
CLERK
MMu Enforcement_-_ [match Am 7225 150,772 150,772 _ _150,772 PABrc.LOT - - --
ibility Adviso 30,000 30,000 30,000
UNITY SERVICES _ouIticeDebeMUre 1,198,495 1,198,495 - 1,198,495Soccer Debenture _ 300,033 300,033 300,033 debt retirement _ 309,000 309,000 309,000 stle Facilit 1,144,374 1,144,374 1,144,374 EERING - - - - - n enn Coninbutlen re Admin.8consultin 275,000 275,000 - 275,000 edn des! n- mwthproects 75,000 75,000 75,000__ _CONTRIBUTIONSTOOPERATING 5,098,ON 4,953,071 t45,000 3,18$902 275,000 33,337 30,000 1,425,772 - 100,000 - 45,000