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Special General Government Committee
Minutes
Date:
Time:
Location:
December 6, 2019
9:00 AM
Council Chambers, 2nd Floor
Municipal Administrative Centre
40 Temperance Street
Bowmanville, Ontario
Present Were: Mayor A. Foster, Councillor G. Anderson, Councillor R. Hooper,
Councillor J. Jones, Councillor J. Neal, Councillor C. Traill,
Councillor M. Zwart
Staff Present: A. Allison, G. Acorn, R. Albright, F. Horvath, R. Maciver,
M. Marano, T. Pinn, G. Weir, A. Greentree
_____________________________________________________________________
1.Call to Order
Councillor Neal called the meeting to order at 9:00 AM and chaired this portion of
the meeting.
2.Land Acknowledgement Statement
3.Declaration of Interest
There were no disclosures of interest stated at this meeting.
4.Finance Department
Trevor Pinn, Director of Finance/Treasurer introduced today’s Agenda.
Mr. Pinn provided a verbal report, accompanied by a PowerPoint presentation,
highlighting the 2020 Budget.
External Factors
o Economic - The real GDP in Ontario is forecasted to increase annually by
1.5% in 2020, 1.5% in 2021, and 1.9% in 2022
o Provincial – There are many changes to legislation and policies
o Planning for Future Funding Changes -- The Municipality relies on two
sources of capital funding from the Federal Government and Provincial
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Government (being the Federal Gas Tax and the Ontario Community
Infrastructure Fund). The Municipality may lose about $1.8 million from
the Provincial funding should they chose to change the program.
Historical Trends
1% = $598,228 for the 2019 budget.
Taxable Growth in 2019 = $365,853,484, providing a new revenue of
$1,608,600
2019 Municipal Levy = $59,822,692
The 2020 draft budget is on point for Council's direction for the 2020
budget increase of 2%
The share of the property tax bill remains as follows:
49% Region of Durham
19% School Boards
32% Municipality of Clarington
Highlighted how each $100 of Clarington Local Levy is spent -- with
approximately 20.45% going to Operations
The Municipal budget is trending downwards with our Capital support
decreasing which supports the goal of efficiency
CPI is a personal indicator and does not necessary reflect the
Municipality, which is often somewhat higher than that of a person.
BMA Comparative Review
o The Director/Treasurer informed Council that a link to the electronic copy
has been forwarded to Council. In reviewing the BMA Study, he covered
the following:
Socio-Economic Factors Overview
Financial Indicators – The Tax Asset Consumption Ratio has been
trending upwards which indicates that while Clarington may have
newer infrastructure we are not keeping up. We are falling behind, but
not at a rate greater than the rest of the Province. Ninety percent of
Clarington's debt is Development Charges related; therefore funded by
the developer for the most part. In 2017, the Municipality was at about
90% for our Tax Reserves / Capita which indicates the reserves are
being used at a rate faster than that of the contributions. Also of note
is that Clarington does not have an issue with tax receivables.
Comparing Levy and User Fees – Comparatively Clarington residents
are taxed less. Commercial and Industrial property owners in Toronto
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pay most of the tax assessment and thus, their residential taxes are so
much lower. At the moment in our area, the Development Charges are
lower in Clarington than on average and, Clarington is on average with
the rest of the Province with respect to Building Permits.
Detached Bungalow – 2015 to 2019 report that Clarington has been
relatively stable for the past 5 years
2 Storey – 2015 to 2019 -- again on average Clarington is lower than
the comparator municipalities of Oshawa and Pickering
Affordability of Taxes -- Clarington remains more affordable than the
rest of the municipalities in the GTA and across the Province
Mr. Pinn noted that staff recently undertook a project which resulted in an
additional $70,000 in tax revenue. He further noted that one should ensure
that they are comparing the same services when looking at the BMA Study
Report. He offered to assist Members of Committee should they wish further
clarification of the study and how Clarington's services parallel, or differ, with
the services of other municipalities.
Citizen Engagement
o Introduced in 2019 was the concept of budget open houses. There were
three budget workshops that were held in the Municipality with very few
attendees. Mr. Pinn provided an explanation to the common question that
was raised by those who did attend an open house.
Asset Management
The Director/Treasurer highlighted the new regulatory requirements with
timelines, and noted,
o Council must approve asset management plans (which will eventually
include financing strategy), and
o The need for increased public awareness (requirement for Asset
Management Policy to be on the website)
Mr. Pinn highlighted the Capital Forecast for the period of 2021 to 2024, and
explained that some of the capital projects have been deferred in order to
achieve the tax levy target set by Council. While the 2% target may be
doable in 2020, it will become increasingly difficult in future years without
deferring capital projects. The Treasurer confirmed that the Municipality
should hear from the Federal Government, in response to the grant funding
application for the South Bowmanville Recreation Complex, in late spring /
early summer of 2020.
Key Capital Forecast Items were highlighted
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The Director/Treasure acknowledged the request to include the Kendal
drainage project in the 2020 budget.
Reserves and Reserve Funds
The Director/Treasurer explained the following respecting Reserves and
Reserve funds:
o That Obligatory Reserve Funds are shown as deferred revenue on the
balance sheet. He noted that they are a legislative or contractual
obligation (i.e. Development charges, gas tax, etc.). Mr. Pinn confirmed
that the parkland dedication Reserve Fund is an obligatory reserve fund
and has about $2.5 million in this fund. Concerns were raised that the
fund is rather large and should be used for park improvements.
o Reserves are not separately held fund (it is a parking lot) and does not
earn interest.
o Reserve Fund is a separately reported fund with income and expenses
and earns interest. Mr. Pinn reminded Members of Committee that $5
million is committed to the Bowmanville Hospital Foundation.
o Projected Balances of the Reserve Funds were highlighted. The totals do
not include any of the 2019 receipts, and therefore are understated in the
slide.
o In highlighting the changes to Reserve and Reserve Fund Transfers, Mr.
Pinn reported that $50,000 is being requested from the Election Reserve
for a ward boundary review to be conducted in 2020. The 2020 budget
also includes a proposal to undertake a new fire master plan to be funded
100% by Reserve Funds.
Long-Term Debt Management
The Director of Finance/Treasurer continued with his presentation,
highlighting debt and Clarington’s repayment schedule. Debt is a tool to be
used strategically on capital only, with a maximum debt servicing costs of
25% of own source revenues and, the Municipality can only issue debts
through the Region of Durham.
Debt may be eligible for Community Benefit Charges (CBC), but the
regulations regarding CBCs are not yet published.
Mr. Pinn explained that funding of debt servicing costs can be Development
Charge (DC) related. According to debt repayment, Clarington is trending
downward and the total balance is expected to be fully repaid in 2033.
The Director of Finance/Treasurer highlighted the policy being developed for
debt management, and that the asset management strategy will drive
priorities for projects which will impact timing of potential debts.
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Mr. Pinn has estimated interest rates at 5%. In 2021 and 2022, the existing
debt should be retired.
The Treasurer confirmed that the goal also is to consolidate the various Plans
into one comprehensive Financial Plan which takes into account the DC
Study, the Asset Management Plan, the strategic plan and any master plans.
2020 Departmental Budgets
The Director/Treasurer provided the 2020 highlights including recommended
staffing changes. The Mayor and Councillor Budget was discussed and the
Director/Treasurer responded to questions.
Councillor Neal left the meeting at 10:07 AM. Councillor Anderson assumed the
chair.
Mayor Foster arrived and assumed the chair at 10:09 AM.
The Director/Treasurer continued his presentation by highlighting significant
items included in each Department's 2020 budget request, and he responded
to questions.
o CAO Office -- In accordance with the Service Contract with the Clarington
Board of Trade (CBOT), the CAO confirmed that any funding increase to
the CBOT is capped at 3%. The Contract with CBOT expires December
31, 2021.
Councillor Neal returned to the meeting at 10:17 AM.
o Mr. Pinn confirmed he would provide details of the design costs identified
for Communications and Tourism.
4.1 Recess
Resolution # GG-559-19
Moved by Councillor Hooper
Seconded by Councillor Traill
That Committee recess for 10 minutes
Carried
The meeting reconvened at 10:25 AM with Mayor Foster in the Chair.
2020 Budget Submission Continued
The Director/Treasurer continued to present and respond to questions
regarding the highlights of the 2020 departmental budgets.
o In response to questions raised regarding the Organization Review
Report, Mr. Pinn confirmed that the budget highlights presented today do
not incorporate any budget impacts resulting from the recommendations
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which were included in the Organization Review report; except for the staff
reduction of 1 in the CAO/Mayor's administration area. The CAO
explained to Council that the objective is to roll out the recommendations
as quickly, effectively and reasonably as possible.
Councillor Traill left the meeting at 11:00 AM
o Clerk's -- The Municipal Law Enforcement Vehicle is planned to be an
electric vehicle.
Councillor Traill returned to the meeting at 11:03 AM.
o Engineering -- Staff are working with the Region of Durham to have 5
charging stations in the Municipality. Staff remains hopeful that 50% of
the associated costs will be funded through a Provincial grant.
o Operations – With respect to the Senior Snow Clearing Program, Mr. Pinn
confirmed that the cost gap is growing (ie. fees charged to resident versus
the contractor costs to clear), is primarily due to fee increase policy set by
Council. Mr. Albright reported on LED overhead light replacement. Phase
1 has been completed. Phase 2, being the replacement of heads on
existing poles in the downtowns, mariner and coach lights is planned for
early 2020. This will not include the decorative lighting in Newcastle, as
there is a streetscape plan that is underway which, when implemented,
will include the light replacement at that time. Mr. Brake confirmed that
the increased winter maintenance costs are due primarily for materials
such as salt and sand costs. Mr. Allison confirmed there would not be
significant Municipal costs for the re-location of the helipad, as we will be
passing those costs along to other agencies. Clarington's contribution
would be the temporary use of our land. Note, the use of this land will be
presented to Council for approval.
o Community Services – The Acting Director of Community Services
committed to providing Council with confirmation as to whether or not the
stairs for the outdoor pool has been included in the 2020 budget.
2020 External Agency Budgets
The Director/Treasurer highlighted the 2019 budget amounts as requested by
external agencies and confirmed that they all met the Council direction of 2%.
Next Steps
The Director/Treasurer highlighted the following next steps in the 2020
budget process:
o December 24, 2019, draft budget distribution
o January 10th, Special General Government Committee Meeting (External
Agencies)