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Staff Report
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Report To: General Government Committee Report Number: FND-029-19
Date of Meeting: November 25, 2019
Submitted By: Trevor Pinn, Director of Finance/Treasurer
Reviewed By: Andrew C. Allison, CAO
File Number:
Report Subject: Financial Update as at September 30, 2019
Recommendation:
1. That Report FND-029-19 be received for information.
Resolution#:
By-law Number:
Municipality of Clarington
Report FND-029-19
Report Overview
Page 2
The purpose of this report is to update Council on the overall budget variances as of
September 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.
2. Third 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 September 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 September 30, 2019 totalled $64,559,568 which
represents 100.7% of the third quarter budget. Year to date revenues totalled
$81,434,820 which represents 101.4% of the third quarter budget. Overall the operating
budget is on track.
2.2 Attachment 1 is intended to provide an indication of the status of the Municipality's
operating accounts as of September 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-029-19
Page 3
2.3 It is common to have some timing differences on Non -department revenues.
Contribution include transfers from reserves and reserve funds as well as contributions
from others. Investment income has exceeded the total 2019 budgeted amount as of
the third quarter.
2.4 In the Mayor and Council offices, the higher expenditures are due to past Councillors'
severance pay as per By-law 2011-005 as well as higher OMERS expenses due to the
elimination of the 1/3 tax free declaration and OMERS equivalent of Council
remuneration. Temporary vacancies in the Mayor's office has mitigated the effect of
these changes.
2.5 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.
Animal licences are lower than the previous year but still have exceeded the total 2019
budgeted amount. Cemetery revenues has also increased.
2.6 Overall the Finance department is on target. Fines and fees have been higher than
budgeted. The increase in the Unclassified expenditures is related to higher than
expected tax write offs. This is due to a 2018 reduction in Right of Way acreage when
land was severed for the new transformer station.
2.7 As noted in previous updated, Emergency Services revenues are higher due to
revenues from Ontario Power Generation under the Memorandum of Understanding
with the Municipality collected in the first quarter.
2.8 As of September 30, 2019 building permits revenues of $1,672,603 have exceeded the
total 2019 budgeted amount but are at 55.6% of the building permit revenues of the
third quarter of 2018. The overall slowdown in development is reflected in the
significant decline in development charges collected as shown on Attachment 4.
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.
2.9 Operations revenues and expenditures have some variances due to the timing of work
and purchases. While there are some seasonal trends, they are not always consistent
year to year due to external pressures such as weather. The timing differences can be
seen when comparing the figures in the 2019 and 2018 columns for this department in
Attachment 1. Winter control costs are a significant part of the Operations over
expenditures. The higher costs are mitigated by lower expenditures in areas such as
Municipality of Clarington
Report FND-029-19
Page 4
street lighting and parks. Due to the requirements under the Minimum Maintenance
Standards and the varying weather, winter control costs are difficult to forecast. At the
end of September 2019, flooding has resulted in additional costs of approximately
$98,000 under Road Maintenance as well as additional staffing costs. The Fleet sub -
department is set up as a cost recovery allocation which is used to allocate the
equipment costs to the work areas.
2.10 As noted in the previously, 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. While the direct costs will be offset by the revenues the timing does not
always fall in the same quarter.
2.11 The Boards and Agencies have a higher expenditure due to a transfer of capital
reserves to the Library which includes some funds from previous years.
Municipal Property Taxes
2.12 Attachment 2, Continuity of Taxes Receivable as of September 30, 2019, provides the
status of the taxes billed and collected by the Municipality during the third quarter. A
total of $56,345,358 in final tax bills and $968,082 in supplementary tax bills were
issued to property owners during the third quarter. At the end of September 2019, a
total of $22,914,223 remains unpaid compared to September 2018 taxes receivable of
$21,246,293. The net balance is $1,667,930 higher or 7.85% higher than the previous
year. Regular collections are ongoing and continue to monitor the balance of the taxes
receivable.
Debentures
2.13 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
2.14 Attachment 4, Municipal development charges as of September 30, 2019, provides the
municipal development charges collected grouped into residential and non-residential.
As of September 30, 2019 residential municipal development charges collected are
$2,388,914. In the 2015 Development Charges Background Study, it was forecasted
that the Municipality would be collecting approximately 805 in total for 2019 or about
604 units at the end of the third quarter. Development charges have been collected for
185 units. At the end of September 2019 there was a 76.2% decrease in development
Municipality of Clarington
Report FND-029-19
Page 5
charges collected and a 70.4% decrease in the number of units compared to September
2018. The development charges continue to be significantly lower in 2019 when
compared to prior years.
2.15 As of September 30, 2019 there has been $388,929 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.
2.16 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.
Council Expenses
2.17 Attachment 5, Council Expenses as of September 30, 2019, summarizes Council
expenses at the end of the third 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 September 30, 2019 at total of $12,016.28 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
2.18 The quarterly financial update provides an overview of investments. As of September
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. As per Council's direction, staff are no longer pursuing Prudent Investor.
2.19 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 September 30, 2019.
Municipality of Clarington
Report FND-029-19
90 Days
90 Days to 1 Year
1 to 5 Years
5 to 10 Years
10 to 20 Years
Table 1 Term of Investments 1
Total Funds % of Total
$ 51,562,889 47.5%
8,950,870 8.2% 55.7%
44,045,611 40.6%
2,388,000 2.2%
1,633,325 1.5%
$ 108,580,695 100.0%
Minimum
Ranqe
20%
30%
0%
0%
0%
Page 6
Maximum
Range
100%
100%
85%
50%
30%
2.20 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
September 30, 2019.
Table 2 Type of Investments 1
% of Minimum Maximum
Total Funds Total Range Range
HISA
$ 41,679,045
38.39%
0%
100%
Federal Debt
-
0.00%
0%
100%
Provincial Debt
2,369,686
2.18%
0%
80%
Municipal Debt
299,454
0.28%
0%
35%
Financial Institutions
59,585,857
54.88%
0%
60%
Corporate Debt (non -financial)
-
0.00%
0%
10%
ONE Investment Pools
4,646,653
4.28%
0%
25%
$ 108,580,695
100.0%
3. Concurrence
Not Applicable.
Municipality of Clarington
Report FND-029-19
4. Conclusion
Page 7
It is respectfully recommended that the third 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 Operatina Expenditures and Revenues for the Nine Months Endina September 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 Report FND-029-19
2019 Qtr 3
2019 Qtr 3
2019 Qtr 3
2019 Qtr 3 %
2018 Qtr 3
2018 Qtr 3
2018 Qtr 3
2019 Total
2019 % of
Budget YTD
Actual YTD
Unexpended
Expended
Budget YTD
Actual YTD
Unexpended
Budget
budget spent
(65,468,989)
(65,610,085)
141,096
100.2%
(62,429,064)
(62,940,130)
511,066
(65,750,542)
99.8%
-
(88,721)
88,721
-
(136,046)
136,046
-
(405,216)
(626,774)
221,558
154.7%
(422,225)
(399,632)
(22,593)
(462,563)
135.5%
(1,338,979)
(1,647,117)
308,138
123.0%
(1,143,457)
(1,586,006)
442,549
(1,619,200)
101.7%
(4,846,301)
(4,042,839)
(803,462)
83.4%
(5,762,273)
(5,609,979)
(152,294)
(4,846,301)
83.4%
(72,059,485)
(72,015,536)
(43,949)
99.9%
69,757,019
70,671,793
914,774
72,678,606
99.1%
(215,200)
(215,200)
100.0%
(211,820)
(211,820)
(215,200)
100.0%
215,200
215,200
100.0%
211,820
211,820
215,200
100.0%
320,992
315,407
5,585
98.3%
318,872
324,221
(5,349)
442,540
71.3%
372,151
491,751
(119,600)
132.1 %
374,380
366,866
7,514
501,942
98.0%
693,143
807,158
(114,015)
116.4%
693,252
691,087
2,165
944,482
85.5%
-
-
(1,627)
-
(1,627)
-
(44,225)
(40,185)
(4,040)
90.9%
(65,000)
(42,809)
(22,191)
(45,000)
89.3%
(30,500)
(22,080)
(8,420)
72.4%
(15,000)
(30,940)
15,940
(30,500)
72.4%
(23,875)
(32,596)
8,721
136.5%
(46,565)
(29,206)
(17,359)
(83,500)
39.0%
(98,600)
(94,861)
(3,739)
96.2%
(128,192)
(102,955)
(25,237)
(159,000)
59.7%
764,288
816,168
(51,880)
106.8%
682,304
686,762
(4,458)
1,014,347
80.5%
629,889
589,352
40,537
93.6%
585,247
600,465
(15,218)
861,013
68.4%
257,849
234,739
23,110
91.0%
249,526
231,068
18,458
337,556
69.5%
47,511
51,121
(3,610)
107.6%
42,908
49,776
(6,868)
83,500
61.2%
1,699,537
1,691,380
8,157
99.5%
1,559,985
1,568,071
(8,086)
2,296,416
73.7%
1.600.937
1.596.519
4.418
99.7%
1.431.793
1.465.116
(33.323)
2.137.416
74.7%
(99,512)
357,103
(76,450)
318,648
(23,062)
38,455
76.8%
89.2%
(56,699)
406,193
(62,924)
358,215
6,225
47,978
(160,000)
543,261
47.8%
58.7%
257,591
242,198
15,393
94.0%
349,494
295.291
54,203
383.261
63.2%
The Municipality of Clarington
Summary of Operatina Expenditures and Revenues for the Nine Months Endina September 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 Report FND-029-19
2019 Qtr 3
2019 Qtr 3
2019 Qtr 3
2019 Qtr 3 %
2018 Qtr 3
2018 Qtr 3
2018 Qtr 3
2019 Total
2019 % of
Budget YTD
Actual YTD
Unexpended
Expended
Budget YTD
Actual YTD
Unexpended
Budget
budget spent
(12,000)
(12,759)
759
106.3%
(8,000)
(156,260)
148,260
(12,000)
106.3%
152,015
151,632
383
99.7%
142,769
195,497
(52,728)
217,400
69.7%
1,383,054
1,362,131
20,923
98.5%
1,390,415
1,348,126
42,289
1,745,067
78.1 %
1,501,968
1,500,994
974
99.9%
1,738,783
1,653,995
84,788
1,905,848
78.8%
455,696
458,891
(3,195)
100.7%
439,843
480,985
(41,142)
617,649
74.3%
6,055
1,685
4,370
27.8%
8,609
4,300
4,309
13,775
12.2%
3,498,788
3,475,333
23,455
99.3%
3,720,419
3,682,903
37,516
4,499,739
77.2%
3,486,788
3,462,574
24,214
99.3%
3,712,419
3,526,643
185,776
4,487,739
77.2%
(106,389)
(93,797)
(12,592)
88.2%
(107,273)
(99,985)
(7,288)
(123,000)
76.3%
(55,197)
(74,567)
19,370
135.1%
(54,115)
(79,896)
25,781
(77,800)
95.8%
(30,099)
(58,414)
28,315
194.1%
(27,072)
(69,152)
42,080
(38,000)
153.7%
(161,003)
(340,515)
179,512
211.5%
(204,614)
(249,026)
44,412
(280,000)
121.6%
-
529
(529)
-
(3,200)
3,200
-
(13,560)
(12,474)
(1,086)
92.0%
(16,522)
(10,687)
(5,835)
(22,000)
56.7%
(108,676)
(146,775)
38,099
135.1%
(102,979)
(130,515)
27,536
(140,100)
104.8%
(474,924)
(726,013)
251,089
152.9%
(512,575)
(642,461)
129,886
(680,900)
106.6%
907,430
895,375
12,055
98.7%
965,768
921,739
44,029
1,250,204
71.6%
462,606
378,419
84,187
81.8%
501,725
484,733
16,992
636,760
59.4%
584,147
530,171
53,976
90.8%
591,417
450,735
140,682
802,648
66.1%
482,800
621,320
(138,520)
128.7%
406,406
475,534
(69,128)
724,832
85.7%
130,620
132,690
(2,070)
101.6%
223,964
219,951
4,013
131,700
100.8%
1,800
-
1,800
1,800
1,800
1,800
13,459
18,003
(4,544)
133.8%
17,909
12,515
5,394
25,950
69.4%
2,582,862
2,575,978
6,884
99.7%
2,708,989
2,565,207
143,782
3,573,894
72.1 %
2.107.938
1.849.965
257.973
87.8%
2.196.414
1.922.746
273.668
2.892.994
63.9%
(1,007,755)
(1,197,311)
189,556
118.8%
(1,115,645)
(1,178,544)
62,899
(1,390,000)
86.1%
1,992,666
2,478,840
1,828,949
2,641,444
163,717
(162,604)
91.8%
106.6%
1,932,593
2,507,259
1,846,240
2,339,702
86,353
167,557
2,695,275
2,873,032
67.9%
91.9%
4,471,506
4,470,393
1,113
100.0%
41439,852
4,185,942
253,910
5,568,307
80.3%
3.463.751
3.273.082
190.669
94.5%
3.324.207
3.007.398
316.809
4.178.307
78.3%
The Municipality of Clarington
Summary of Operatina Expenditures and Revenues for the Nine Months Endina September 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 Report FND-029-19
2019 Qtr 3
2019 Qtr 3
2019 Qtr 3
2019 Qtr 3 %
2018 Qtr 3
2018 Qtr 3
2018 Qtr 3
2019 Total
2019 % of
Budget YTD
Actual YTD
Unexpended
Expended
Budget YTD
Actual YTD
Unexpended
Budget
budget spent
(40,893)
(156,767)
115,874
383.4%
(45,027)
(162,942)
117,915
(55,000)
285.0%
(43,450)
(45,930)
2,480
105.7%
(43,915)
(42,813)
(1,102)
(45,000)
102.1 %
(10,000)
(10,000)
-
100.0%
(10,000)
(10,000)
(10,000)
100.0%
(94,343)
(212,697)
118,354
225.5%
(98,942)
(215,755)
116,813
(110,000)
193.4%
1,455,585
1,464,812
(9,227)
100.6%
1,329,828
1,401,968
(72,140)
1,754,586
83.5%
581,170
496,447
84,723
85.4%
551,597
590,821
(39,224)
790,840
62.8%
5,966,330
5,735,423
230,907
96.1 %
5,861,891
5,897,853
(35,962)
8,088,866
70.9%
258,125
265,867
(7,742)
103.0%
251,481
208,512
42,969
350,524
75.8%
413,276
423,876
(10,600)
102.6%
433,414
401,563
31,851
585,000
72.5%
88,688
71,981
16,707
81.2%
74,331
83,923
(9,592)
120,000
60.0%
617,175
665,544
(48,369)
107.8%
614,227
649,360
(35,133)
844,500
78.8%
25,679
20,583
5,096
80.2%
22,885
20,452
2,433
31,950
64.4%
98,555
95,362
3,193
96.8%
96,914
96,764
150
133,078
71.7%
9,504,583
9,239,895
264,688
97.2%
9,236,568
9,351,216
(114,648)1
12,699,344
72.8%
1 9,410,240 9,027,198 383,042 95.9% 1 9,137,626 9,135,461 2,165 1 12,589,344 71.7% 1
(49,127)
(270,841)
221,714
551.3%
(44,692)
(619,195)
574,503
(51,000)
531.1 %
(1,453,323)
(1,693,444)
240,121
116.5%
(1,554,532)
(3,031,063)
1,476,531
(1,554,532)
108.9%
(1,502,450)
(1,964,285)
461,835
130.7%
(1,599,224)
(3,650,258)
2,051,034
(1,605,532)
122.3%
5,351,518
5,432,685
(81,167)
101.5%
5,172,540
5,544,737
(372,197)
6,139,444
88.5%
465,993
466,423
(430)
100.1 %
459,773
459,110
663
541,802
86.1 %
1,130,589
1,073,994
56,595
95.0%
1,010,481
1,015,262
(4,781)
1,550,625
69.3%
100,000
100,000
-
100.0%
90,000
90,000
100,000
100.0%
15,500
1,143
14,357
7.4%
15,500
857
14,643
15,500
7.4%
10,000
9,512
488
95.1 %
-
-
-
21,000
45.3%
27,350
13,007
14,343
47.6%
47,619
32,121
15,498
63,500
20.5%
2,155
975
1,180
45.2%
2,833
2,477
356
5,600
17.4%
7,103,105
7,097,739
5,366
99.9%
6,798,746
7,144,564
(345,818)
8,437,471
84.1%
5.600.655
5.133.454
467.201
91.7%
5.199.522
3.494.306
1.705.216
6.831.939
75.1 %
The Municipality of Clarington
Attachment 1
Summary of Operating Expenditures and Revenues for the Nine Months Ending September 30, 2019
to Report FND-029-19
2019 Qtr 3
2019 Qtr 3
2019 Qtr 3
2019 Qtr 3 %
2018 Qtr 3
2018 Qtr 3
2018 Qtr 3
2019 Total
2019 % of
Budget YTD
Actual YTD
Unexpended
Expended
Budget YTD
Actual YTD
Unexpended
Budget
budget spent
36 Operations
Administration
(267,105)
(264,642)
(2,463)
99.1 %
(251,623)
(281,484)
29,861
(367,000)
72.1 %
Street Lighting
(5,000)
(2,212)
(2,788)
44.2%
(8,490)
(3,540)
(4,950)
(15,000)
14.7%
Cemetery
(104,011)
(121,858)
17,847
117.2%
(99,016)
(111,155)
12,139
(127,800)
95.4%
Green & Recycle Bin/Bag Tag Sales
(18,869)
(23,865)
4,996
126.5%
(18,751)
(21,195)
2,444
(24,000)
99.4%
Road Maintenance
(15,057)
(18,624)
3,567
123.7%
(13,309)
(14,995)
1,686
(19,500)
95.5%
Winter Control
(33,102)
(78,500)
45,398
237.1%
(79,443)
(25,630)
(53,813)
(100,000)
78.5%
(443,144)
(509,701)
66,557
115.0%
(470,632)
(457,999)
(12,633)
(653,300)
78.0%
Revenues/Recoveries
4,362,038
4,418,487
(56,449)
101.3%
3,927,726
4,098,671
(170,945)
5,163,425
85.6%
Administration
Street Lighting
944,862
755,190
189,672
79.9%
905,005
933,012
(28,007)
1,365,000
55.3%
Debentures
175,342
175,381
(39)
100.0%
732,477
732,499
(22)
186,114
94.2%
Parks
1,685,952
1,602,927
83,025
95.1 %
1,700,125
1,536,634
163,491
2,454,616
65.3%
Cemetery
243,860
254,093
(10,233)
104.2%
193,794
240,900
(47,106)
318,025
79.9%
Green & Recycle Bin/Bag Tag
18,483
25,047
(6,564)
135.5%
11,713
34,833
(23,120)
24,000
104.4%
Building & Property Services
2,148,034
2,137,833
10,201
99.5%
2,113,969
2,075,548
38,421
2,665,698
80.2%
Road Maintenance
1,437,770
1,567,104
(129,334)
109.0%
1,228,982
1,487,970
(258,988)
2,927,240
53.5%
Hardtop Maintenance
552,215
480,217
71,998
87.0%
524,976
571,311
(46,335)
1,032,400
46.5%
Loosetop Maintenance
194,266
154,043
40,223
79.3%
346,008
119,417
226,591
415,000
37.1 %
Winter Control
1,914,240
2,737,141
(822,901)
143.0%
1,439,094
2,421,994
(982,900)
2,478,000
110.5%
Safety Devices
313,039
339,945
(26,906)
108.6%
472,977
344,866
128,111
527,750
64.4%
Storm Water Management
27,802
3,048
24,754
11.0%
36,128
24,687
11,441
129,500
2.4%
Regional Roads Maintenance
21,698
40,103
(18,405)
184.8%
19,337
28,589
(9,252)
30,800
130.2%
Fleet
650,781
225,859
424,922
34.7%
737,009
220,394
516,615
847,560
26.6%
Library Building
9,622
7,625
1,997
79.2%
8,061
7,419
642
13,460
56.6%
Museum Building
21,307
15,253
6,054
71.6%
23,092
22,469
623
28,870
52.8%
14,721,311
14,939,296
(217,985)
101.5%
14,420,473
14,901,213
(480,740)
20,607,458
72.5%
Expenditures
Net Expenditures
14,278,167
14,429,595
151,428
101.1%
13,949,841
14,443,214
493,373
19,954,158
72.3%
42 Community Services
Administration
(33,000)
(43,354)
10,354
131.4%
(33,000)
(51,040)
18,040
(43,500)
99.7%
Recreation Services Administration
(3,012)
(2,745)
(267)
91.1 %
(7,070)
(4,998)
(2,072)
(3,900)
70.4%
Facilities
(1,443,951)
(1,412,165)
(31,786)
97.8%
(1,436,766)
(1,420,276)
(16,490)
(2,283,700)
61.8%
Proshop (2018)
-
-
-
(8,346)
(11,165)
2,819
-
Vending Machine (Concessions 2018)
(45,727)
(26,333)
(19,394)
57.6%
(272,335)
(174,306)
(98,029)
(66,100)
39.8%
Aquatic Programs
(1,061,015)
(1,108,346)
47,331
104.5%
(970,776)
(1,082,946)
112,170
(1,129,300)
98.1 %
Fitness Programs
(421,578)
(394,568)
(27,010)
93.6%
(519,209)
(383,600)
(135,609)
(576,500)
68.4%
Recreation Programs
(522,000)
(529,042)
7,042
101.3%
(504,476)
(519,156)
14,680
(544,500)
97.2%
Community Development
(23,700)
(22,046)
(1,654)
93.0%
(22,154)
(21,094)
(1,060)
(38,800)
56.8%
55+ Active Adults
(78,160)
(102,152)
23,992
130.7%
(85,997)
(85,425)
(572)
(112,600)
90.7%
Merchandise
(8,622)
(13,340)
4,718
154.7%
(11,500)
116.0%
Revenues/Recoveries
(3,640,765)
(3,654,091)
13,326
100.4%
(3,860,129)
(3,754,006)
(106,123)
(4,810,400)
76.0%
The Municipality of Clarington
Attachment 1
Summary of Operating Expenditures and Revenues for the Nine Months Ending September 30, 2019
to Report FND-029-19
2019 Qtr 3
2019 Qtr 3
2019 Qtr 3
2019 Qtr 3 %
2018 Qtr 3
2018 Qtr 3
2018 Qtr 3
2019 Total
2019 % of
Budget YTD
Actual YTD
Unexpended
Expended
Budget YTD
Actual YTD
Unexpended
Budget
budget spent
42 Community Services (continued)
Administration
1,483,581
1,454,653
28,928
98.1 %
1,629,161
1,642,422
(13,261)
1,817,329
80.0%
Recreation Services Administration
677,114
666,787
10,327
98.5%
878,137
773,813
104,324
928,385
71.8%
Facilities
4,350,831
4,436,898
(86,067)
102.0%
4,881,615
4,780,386
101,229
6,170,812
71.9%
Debentures
2,031,589
2,031,328
261
100.0%
2,005,673
2,004,560
1,113
2,111,799
96.2%
Proshop (2018)
-
-
-
3,982
6,103
(2,121)
-
Concessions (2018)
-
-
-
285,203
181,490
103,713
-
Aquatic Programs
659,039
619,980
39,059
94.1 %
619,286
567,869
51,417
914,106
67.8%
Fitness Programs
283,613
244,561
39,052
86.2%
286,620
262,697
23,923
389,116
62.9%
Recreation Programs
444,756
502,337
(57,581)
112.9%
484,508
508,028
(23,520)
588,202
85.4%
Community Development
60,376 45,035
15,341
74.6%
30,860
33,403
(2,543)
98,600
45.7%
55+ Active Adults
99,479
103,023
(3,544)
103.6%
112,978
77,139
35,839
145,795
70.7%
Customer Service
756,626
754,981
1,645
99.8%
-
-
-
1,029,472
73.3%
Client Services
270,124
268,448
1,676
99.4%
-
-
-
364,874
73.6%
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%
11,212,128
11,219,331
(7,203)
100.1 %
11,313,023
10,931,660
381,363
14,653,490
76.6%
Expenditures
Net Expenditures
7,571,363
7,565,240
6,123
99.9%
7,452,894
7,177,654
275,240
9,843,090
76.9%
50 Planning Services
Administration
(655,797)
(439,846)
(215,951)
67.1 %
(564,637)
(701,284)
136,647
(814,400)
54.0%
Development Review
-
(316,070)
316,070
-
-
-
(655,797)
(755,916)
100,119
115.3%
(564,637)
(701,284)
136,647
(814,400)
92.8%
Revenues/Recoveries
3,539,381
3,296,372
243,009
93.1 %
3,449,235
3,277,896
171,339
4,713,339
69.9%
Administration
Heritage Committee
1,500
1,500
-
100.0%
-
-
-
1,500
100.0%
Development Review
-
633,826
(633,826)
-
58,740
(58,740)
-
3,540,881
3,931,698
(390,817)
111.0%
3,449,235
3,336,636
112,599
4,714,839
83.4%
Expenditures
Net Expenditures
2,885,084
3,175,782
290,698
110.1 %
2,884,598
2,635,352
249,246
3,900,439
81.4%
Boards & Agencies
4,531,614 4,577,519 45,905 101.0%
4,186,900 4,072,194 114,706
4,535,437
100.9%
Total Revenue/Recoveries
(80,303,975)
(81,434,820)
1,130,845
101.4%
(78,383,514)
(81,806,059)
3,422,545
(83,289,338)
97.8%
Expenditures
64,131,761
64,559,568
(427,807)
100.7%
63,145,455
63,000,728
144,727
83,289,338
77.5%
16 172 214
16 875 252
703,038
104.3%
15 238 059
18 805 331
3,567,272
-
Net Difference
CORPORATION OF THE MUNICIPALITY OF CLARINGTON Attachment 2 to
Continuity of Taxes Receivable Report FND-029-19
for the Third Quarter of the Year 2018
Beginning
Balance
Interest
Taxes Billed
Balance
Payments &
**
September 2019
September
Receivable
Added
Adjustments
2018
June 30, 2019
Current Year
Taxes
8,896,591
57,180,152
66,076,743
(46,753,463)
19,323,280
17,618,759
Penalty and Interest
94,363
253,064
347,427
(149,868)
197,559
171,541
First Prior Year
Taxes
2,747,436
128,178
2,875,614
(595,499)
2,280,115
2,222,690
Penalty and Interest
215,733
95,879
311,612
(78,997)
232,615
201,014
Second Prior Year
Taxes
734,547
5,110
739,657
(153,640)
586,017
683,158
Penalty and Interest
92,380
25,156
117,536
(29,387)
88,149
93,241
Third and Prior Years
Taxes
190,223
0
190,223
(41,613)
148,609
212,085
Penalty and Interest
57,926
5,750
63,676
(5,798)
57,878
43,805
Total
13,029,198
379,849
57,313,440
70,722,487
(47,808,264)
22,914,223
21,246,293
** 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-029-19
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-029-19
RESIDENTIAL
Single/Semi- Detached
-New construction
-Additions
Townhouse
Apartment
TOTAL:
MUNICIPAL DEVELOPMENT CHARGES
January to September YTD
2019
2018
Municipal Development
Number of
Municipal Development
Number of
Charges Paid
Units
Charges Paid
Units
$
983,515.00
56
8,455,077
505
$
854,264.00
64
1,589,456
121
$
551,135.00
65
-
-
$
2,388,914.00
185
$ 10,044,533.00
626
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:
-76.2%
-70.4%
2019
2018
Municipal Development Charges
Municipal Development Charges Paid
Paid
$
113,428.43
$
358,795.79
$
30,133.35
$
-
$
454,192.25
$
-
$
77,961.74
$
388,929.14
$
645,582.42
Change in DC paid from prior year: -39.8%
Municipality of Clarington
Municipal Development Charges Incentives
As of September 30, 2019
Under By-law 2015-035
Date
Residential
Property
Value Incentive
Attachment 4 to
Report FND-029-19
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
Mayor and Councillors' Discretionary Expenses
January 1 to September 30, 2019
Attachment 5
to Report FND-029-19
Name
Ward
2019 1st
Quarter
2019 2nd
Quarter
2019 3rd
Quarter
Total per Council
Member
Mayor A. Foster
Mayor
1,391.70
4,357.22
25.75
5,774.67
Councillor J. Neal
Regional Wards 1 & 2
-
-
-
-
Councillor G. Anderson
Regional Wards 3 & 4
1,151.07
2,800.90
(741.96)
3,210.01
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
764.37
1,571.16
Total
4,472.75
7,495.37
48.16
12,016.28
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.