HomeMy WebLinkAboutClarington 2020 Draft Budget-- r- - ` Clarftma
Table of Contents
Introduction
4
What Does Administration Do?
40
Budget Philosophy
4
Administration Operating Budget
41
Continuous Improvement
5
What Does Legal Services Do?
46
Operating Budget Overview
6
Legal Services Operating Budget
46
Capital Budget Overview
7
What Does Corporate Services Do?
50
Organizational Structure Review
8
Corporate Services Operating Budget
51
Staffing Proposals
8
What Does Municipal Clerk's Do?
56
Future Initiatives
10
Clerk's Department Operating Budget
57
Conclusion
10
What Does Finance Do?
64
About the Municipality of Clarington
12
Finance and Unclassified Administration Operating
Organizational Profile
12
Budget
65
Council's Strategic Plan
15
What Does Emergency and Fire Services Do?
70
Snapshot of Our Community
16
Fire and Emergency Services Operating Budget
71
Property Assessment
25
What Does Engineering Services Do?
76
Summary
26
Engineering Services Operating Budget
76
Snapshot of 2020 Budget
28
What Does Operations Do?
82
Operating Budget
31
Operations Department Operating Budget
83
Capital Budget
32
What Does Community Services Do?
92
Items for Council Consideration
33
Community Services Operating Budget
93
What Does Mayor and Council Do?
36
What Does Planning Services Do?
102
Mayor and Council Operating Budget
37
Planning Services Operating Budget
103
What Does Clarington Library and Museums Do? 108
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What Does Art and Culture Do?
112
Reserve Summary
163
Visual Arts Budget Impact
112
Reserve Definitions
164
External Agencies Operating Budget Impact
116
Reserve Fund Summary
167
Long-term Debt Introduction
120
Reserve Fund Definitions
170
Annual Repayment Limit
120
Reserve Fund Contributions and Transfers
181
Existing Debt
120
What is Fund Accounting?
186
Proposed New Debt
122
Revenue and Expense Categories
188
Conclusion
124
Financial Policies
190
Capital Budget Introduction
126
Glossary of Terms
192
Summary of 2020 Capital Budget
127
Acronyms
198
Capital Projects 2020
131
Five -Year Capital Forecast
153
Reserve and Reserve Fund Introduction
162
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Introduction
The Municipality of Clarington is pleased to provide its
2020 Draft Budget to Council and taxpayers. This
document is the Municipality's financial plan for 2020 and
serves as a document that guides policy, strategic
decision-making and service levels. It includes a broad
overview of the operations, current financial position and
capital and operating budgets of the Municipality.
Through Council, the Municipality delivers a wide range
of services including local roads, recreation facilities and
programming, parks and fields, municipal law
enforcement, fire and emergency services, building
inspection and local planning. The Region of Durham is
responsible for providing services such as regional
planning, water and wastewater, social housing and
social services, regional roads, Provincial Offences Act
court services, police and ambulance services.
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Budget Philosophv
The Municipality of Clarington takes the management
and stewardship of public funds seriously. The
Municipality's budget process is continually reviewed and
refined to provide Council with the information required to
enable effective and timely decision making.
To ensure that the budget and financial position is
reasonable, various metrics are tracked internally and
compared to similar municipalities. The Municipality
participates in the annual BMA Study which is a
benchmarking study that has identified several key
performance indicators for municipalities. The study also
provides comparative information with similar
municipalities as part of the package. Important metrics
from the Study have been included to highlight the
Municipality's fiscal health.
Compiling the annual budget involves staff at various
levels from across the organization. Finance begins the
process by issuing budget guidelines and base budgets
Draft Budget 2020 1 4
to departments. The budgets are reviewed and amended
as necessary by the respective managers and
department heads. Once Finance has consolidated all
the information from the various sources, the CAO and
Director of Finance meet with each Department Head
individually to review the operating and capital budgets.
Staff keep in mind Council guidelines, strategic priorities
and other factors in the municipal sector that may impact
the Municipality over the next several years. Once this
review is complete, a draft budget is presented to Council
and the public for discussion and consideration.
In September 2019, Council passed a resolution directing
Staff to prepare a draft budget with a tax levy increase of
2.0%. This budget document has been prepared with
these guidelines in mind. As part of this document,
projects and initiatives that were deferred or service
reductions which have been included in order to meet the
2.0% threshold have been identified for Council's
consideration. While the 2.0% was a target, which Staff
have met, it does not prohibit Council from considering
other options in their final budget determination.
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Continuous Improvement
The Municipality's budget process focuses on containing
costs and implementing best practices, with the goal of
demonstrating leadership in financial management and
providing residents with value for their property tax dollar.
This approach to the budget and operational
improvement has resulted in several specific cost savings
that are reflected in the 2020 draft budget such as:
x Structural reorganization of the administration of
the Municipality;
x Reduction in consulting expenses;
x Merging office supplies in certain departments to
pool funds;
x Savings in paper and printing supplies from the
recent investment in digital agendas and other
paperless initiatives;
x Savings in utilities from investment in modern
energy-efficient lighting and HVAC systems;
Draft Budget 2020 1 5
These are some examples of continuous improvement
opportunities that have been identified by staff and
implemented.
Operating Budget
Overview
Council adopted a policy in 2019 that sets out a range for
the year over year increase in the tax levy. The low end
of the range is based on the annual Consumer Price
Index (CPI) as of July. The CPI for July 2019 was 2.1 %.
The range prescribed in the Budget Policy is from 3.08%
to 4.63% with a mid -point of 3.85%. This range
considers the CPI plus an amount for funding
infrastructure replacement through the asset
management plan. Council direction for 2020 was a
target increase of 2.0%.
Over the past few years the Municipality has continued to
see increased growth. Since 2009, the Municipality has
seen increased assessment growth averaging 6.1 %
annually. This assessment growth includes both new
growth (i.e. brand-new development) and market growth
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(i.e. increase in the value of existing properties). As the
market value has increased, the tax rate has seen a
decrease to reflect the fact that the Municipality's
spending needs have increased at a lower rate than
assessment growth.
To put the budget into context for the residents, every
additional 1.0% increase in the property tax levy is
approximately $598,200 added to the operating budget.
This increase is approximately equal to $14.64/year for
the average residential assessment of $390,700.
Therefore, a 2.0% increase will be $29.28/year or
$2.44/month.
The Municipality's proposed tax levy is approximately
$62.6 million which includes $8.3 million to capital
projects and $3.8 million to reserves and reserve funds.
The total operating transfers from reserves and reserve
funds for 2020 are $4.6 million.
The Municipality of Clarington collects taxes for the
Region of Durham, as well as the Province of Ontario to
fund public education. Approximately 49% of the
property tax bill relates to services provided by the
Draft Budget 2020 1 6
Region of Durham. An additional 19% goes to the
Province to fund education. The remaining 32% is kept
by the Municipality to provide local services and
infrastructure investment to residents in Clarington.
Estimated Breakdown of Property Tax
Dollar
Region of
Durham
49%
Education
19%
Municipality of
Clarington
32%
Capital Budget Overview
In addition to the delivery of services the Municipality is
responsible for the maintenance and replacement of
municipal capital assets such as facilities and roads. The
value of these assets at their original cost is
approximately $751.9 million. Aging infrastructure is an
issue faced by all municipalities. Often the cost of
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infrastructure requiring rehabilitation exceeds available
funding. This situation is referred to as an infrastructure
gap or deficit.
The Municipality's capital investment in 2020 is
approximately $28.7 million which includes $8.3 million
directly from the tax levy, $7.6 million from development
charge reserve funds, $7.4 million from reserve funds
(Federal Gas Tax and Ontario Community Infrastructure
Funding). A proposed debenture of $4.2 million relates to
the start of work on the proposed South Bowmanville
Recreation Centre. The complete South Bowmanville
Recreation Centre project, expected to start in 2021 or
2022, will be one of the largest municipal projects in the
history of Clarington. The 2020 capital budget is
predominantly infrastructure based with over $15.2
million being invested in bridges, roads, sidewalks,
stormwater management and traffic signals.
Draft Budget 2020 1 7
Organizational Structure
Review
The Municipality of Clarington completed an
organizational review in December 2019. The review,
funded by the Province of Ontario, looked at Clarington's
ability to realize cost savings and operational efficiencies
while maintaining front line services. Grant Thornton LLP
was retained by the Municipality to conduct an
independent review for the Municipality and produced a
report on December 4, 2019 containing 30
recommendations for the Clarington's consideration.
A separate implementation report will be presented for
Council's consideration prepared by the Chief
Administrative Officer. The cost savings associated with
the organizational change, where quantifiable, have been
recognized in the determining the tax levy (
Net Levy Required). Any efficiencies realized resulting
from the reorganization have not been included as the full
impact may not occur until 2021.
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Staffing Proposals
The proposed budget includes the following positions
which were all accomplished by departments staying
within the 2.0% target:
Full-time Planner II $24,900
The addition of a Planner II to the Planning
Department would mean the workload could be
more efficiently and effectively carried out. This
position would be partially funded from the vacant
Clerk I position.
Contract Planner I to Full-time $20,900
The conversion of the existing contract Planner I to
full-time would improve the ability of the
department to recruit and retain this resource that
is used for special projects including ZONE
Clarington, research on other special projects and
climate change. The impact for 2020 would be
benefits only as funds have been carried over from
past years due to turnover in the contract position.
Draft Budget 2020 1 8
Full-time Aquatic Programmer $80,800
Located at the Diane Hamre Recreation Complex,
this position would provide a full-time programmer
at the two busiest pool facilities. The existing part-
time position would be relocated to Alan Strike
Aquatic and Squash Centre;
Part-time Customer Service Programmer $51,400
The role assists the Customer Service Coordinator
providing day-to-day support to the customer
service team. This role is also essential for the
Community Services Department's ability to take
on the field permitting responsibilities from the
Operations Department.
Temporary Worker Extension (five staff for two
additional months) $42,950
An extension of the existing Operations
Department temporary workers from six months to
eight months. Would allow work in April and
November on pothole patching, litter collection and
traffic control for ditching operations.
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Part-time Clerk II to full-time $19,600
The existing part-time position in Operations is
responsible for completing ON1Call locates,
budgetary and statistical information, accounts
receivable and other clerical duties. Full-time
responsibilities would include administration of
seniors' snow clearing programs, timesheet inputs,
performance metrics and work order process
improvements;
Full-time Municipal Law Enforcement Coordinator
$0
This position is supported by the Municipality's
parking meter revenue and would coordinate and
supervise the parking enforcement operations of
the Municipal Law Enforcement Division.
The "Items for Council Consideration" within this budget
book include:
Full-time Firefighters (four) $318,400
The addition of four firefighters would make the
total 60 providing 24/7 protection with Station 1,
Draft Budget 2020 1 9
Station 2 and Station 4 having five staff per
platoon (Platoon Chief or Captain and four
firefighters). This would reduce the reliance on
volunteer firefighters to ensure adequate
coverage.
If Council wished to mitigate the tax levy increase impact
of any or all of the staffing recommendations the Future
Staffing Reserve Fund may be used; however, this would
mitigate the impact in 2020 with the full tax levy impact
being deferred to 2021.
Future Initiatives
Infrastructure deficits and long-term fiscal sustainability
are areas of continuous concern for municipalities across
Ontario. Staff will continue to update the Municipality's
Asset Management Plan as we move towards
increasingly more complex legislative requirements for
asset management. Staff will also look at combining the
development charges plan, asset management plan and
strategic plans into one comprehensive financial plan,
which ensures fiscal sustainability is considered when
making future decisions.
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Conclusion
The 2020 draft budget holds the proposed levy increase
in line with the consumer price index level of inflation.
While significant growth in 2020 provides additional
funding, the Municipality needs to look ahead when
prioritizing capital projects, mitigating grant reductions
and closing the infrastructure deficit gap.
2020 is a year of change and opportunity for Clarington.
With new leadership, a new structure, new technology
and a vision towards continuous improvement, Clarington
is poised to continue providing the services that our
residents have come to expect.
The draft budget maintains established levels of service,
while allocating some additional funds to maintaining our
aging infrastructure and supporting the Municipality's
strategic priorities.
This budget is a short-term plan while the Municipality
refocuses and realigns its priorities to allow for the
development of a long-term financial plan, an asset
management plan and a development charges strategy.
Draft Budget 2020 1 10
Overview
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About the Municipality of
Clarington
The Municipality of Clarington is a beautiful community that
forms the eastern boundary of the Greater Toronto Area
Clarington is one of eight municipalities located in the Region
of Durham. With an estimated population of over 100,000
and growing, Clarington offers residents a blend of city living
and rural charm.
Clarington is a geographically large municipality, covering an
area of approximately 611 square kilometres consisting of
four major urban centres and 13 hamlets.
Residents enjoy waterfront trails alongside Lake Ontario,
Greenbelt protected farmlands and the natural beauty of the
Oak Ridges Moraine.
Organizational Profile
The Municipality of Clarington is a lower -tier municipality
within the Region of Durham. The Municipality is responsible
for the provision of local roads, recreation services,
stormwater management, local planning, building code
inspections, municipal law enforcement, park maintenance,
among other services that impact the daily lives of our
residents.
2018 to 2022 Municipal Council
The Municipality's governance is made up of the mayor, two
regional councillors and four local councillors.
The Council for the Municipality of Clarington consists of
Mayor Adrian Foster
Regional Councillors Joe Neal (Ward 1 and 2) and
Granville Anderson (Ward 3 and 4)
Local Councillors Janice Jones (Ward 1), Ron Hooper
(Ward 2), Corinna Traill (Ward 3) and Margaret Zwart
(Ward 4)
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(Back row: Janice Jones, Margaret Zwart, Ron Hooper, Corinna Traill. Front row: Joe Neal, Adrian Foster, Granville Anderson)
C1arW#an Draft Budget 2020 1 13
The Corporation's current organization chart is:
Mayor and
Council
Chief
Administrative
Officer
Director of Director of Director of Director of
Municipal Municipal Emergency Director of Director of Director of
Clerk Solicitor Community Corporate Services / Finance / Operations Engineering Planning
Services Services Fire Chief Treasurer
Uouncii
Services /
Legal
Services
Recreation
Facilities
Human
Resources
Fire
Suppression
Accounting
Parks
Building
Ins ection
p
Community
Planning &
g
Print & Mail
Design
Municipal
Law
RecreationPayroll
Fire
Taxation
Roads
Infrastructure
Enforcement
Programming
Prevention
and Capital
Development
Works
Review
Accessibility
Health &
Training
Capital
Fleet
Community
Safety
Assets
Development
Development
Special
Projects
Records
Information
Internal
Building
Management
Technology
Audit
Purchasing
Animal
Services
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As part of an organizational review, the Municipality may be
moving towards a structure, over a phased -in process, which
consolidates several department areas to improve efficiency
and reduce overhead. The proposed structure and the
implementation plan are addressed in a separate report from
the Chief Administrative Officer.
Council's Strategic Plan
Clarington's Council has developed a Strategic Plan to guide
the Municipality and set out its vision for the next four years.
The purpose of this plan is to provide strategic priorities and
a road map for Council and Staff to determine the best way
to provide services and help the community thrive.
The Strategic Plan outlines five strategic priorities for the
2019 to 2022 term of Council:
Engaged Communities
Enhance two-way communication with community
Establish and develop a unique Clarington brand for
promoting our community
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Strong Economy
Complete the implementation of the Downtown Plans
Create partnerships in broadband expansion, working
towards 100 percent connectivity
Create partnerships to promote investment in
infrastructure to make natural gas more accessible
Expand our transportation network into commercial
and industrial areas
Explore an economic development strategy/
framework in collaboration with the business
community and other stakeholders
Sustainable Infrastructure Growth
Develop an Affordable Housing Policy
Develop strategies for infrastructure investments,
including employment lands
Legacy Projects
Clearly articulate our plans for the Courtice waterfront
and Port Darlington waterfront
Draft Budget 2020 1 15
Pursue a final decision from Atomic Energy of Canada
Limited (AECL) and Canadian Nuclear Laboratories
(CNL) respecting the disposition of lands for the Port
Granby Nature Reserve
Develop the concept, financing, project plan and
potential construction schedule for the South
Bowmanville Recreation Centre
Articulate a vision of a Performing Arts space
Make a decision on Camp 30
Environmental Sustainability
Advance waste reduction initiatives by promoting the
four Rs: Refuse, Reduce, Reuse, and Recycle
Snapshot of Our
Community
The Municipality participated in the BMA Management
Consulting Inc. Municipal Study — 2019, which compares 110
municipalities in Ontario, representing in excess of 85% of
the population. In 2019, there were five Durham Region
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participants, 22 Greater Toronto Area participants and 34
municipalities with populations over 100,000.
Socio -Economic Indicators
Socio-economic indicators assist a municipality by providing
insight into its ability to generate revenue as compared to the
municipality's demand for public services. Socio-economic
indicators also allow municipalities to be considered for their
appropriateness for comparison.
Population Density
Population density is an indicator of economies of scale in
providing services to residents of the Municipality. In
densely populated areas, certain services may be delivered
in a more cost-efficient way. The Municipality of Clarington
has the fifth lowest population density among the Greater
Toronto Area (GTA) municipalities within the survey. With a
land area of 611 square kilometres, the Municipality of
Clarington is roughly the geographical size as the City of
Toronto at 630 square kilometres. However, the Municipality
has a population density of 165 people per square kilometre
which is 28 times lower than the City of Toronto's 4,631
people per square kilometre.
Draft Budget 2020 1 16
Population Density per Square KM
1200
1000
800
600
400
200
0 ■ ■ ■
il
2017 2018 2019
■ Clarington ■ GTA Average ■ Survey Average
Population Growth & Age Demographics
The Municipality of Clarington has experienced significant
growth since 2011. This growth puts upward movement in
our assessment base as more residential, commercial and
industrial properties are built to support that population.
Growth does put pressure on municipal budgets as it
increases the need for infrastructure to support the growth
and correspondingly increases the demand for services
required by the increasing population.
Since 2006, a period of 13 years, the Municipality's
population went from 77,820 to an estimated 100,800 in
2019. This represents a growth of approximately 30%. Over
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the same period population growth within the GTA was
approximately 25% while the survey average was only 19%.
The Municipality of Clarington has a higher than average
youth and working -age population when compared to both
the GTA and the Survey. This impacts the types of services
that we provide.
Draft Budget 2020 1 17
Population Growth
35.0%
30.0%
25.0%
20.0%
15.0%
10.0%
5.0%
110
NEE
0.0%
2006 to 2011
2011 to 2016 2006 to 2019
■ Clarington
■ GTA Average ■ Survey Average
The Municipality of Clarington has a higher than average
youth and working -age population when compared to both
the GTA and the Survey. This impacts the types of services
that we provide.
Draft Budget 2020 1 17
Age Demographics
70.0%
60.0%
50.0%
40.0%
30.0%
20.0%
10.0%
0.0%
0 to 19 20 to 64 65+
■ Clarington ■ GTA Average ■ Survey Average
Average Household Income
A factor for the Municipality when determining its budget is
ensuring taxes are affordable. An indicator of affordability is
comparing the property tax burden with the average
household income. While the Municipality has a lower
average household income than the rest of the GTA, it is
higher than the rest of the Province. The municipal burden
as a percentage of household income in Clarington is 4.3%,
the GTA average is 4.5%; Clarington is the best ranked
Durham municipality in this regard based on the 2019 BMA
study. It should be noted that the total burden as a percent
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of household income in the City of Toronto which we often
hear has lower taxes is the same as in Clarington.
Average Household Income
$ 140,000
$ 120,000
$ 100,000
$ 80,000
$ 60,000
$ 40,000
$ 20,000
2017
2018 2019
■ Clarington ■ GTA Average ■ Survey Average
Property Assessment
Municipalities raise a significant portion of their revenues by
charging taxes on each property's assessment, as provided
by the Municipal Property Assessment Corporation (MPAC).
A strong, growing assessment base makes generating
revenue easier for municipalities. A declining assessment
base could result in significant tax increases in order to
maintain revenues.
Weighted assessments take into account the fact that non-
residential taxpayers pay taxes as a ratio to the residential
Draft Budget 2020 1 18
tax rate. Weighted assessments convert the actual
assessment into the equivalent value for a residential
assessment. Weighted assessment is impacted by the
approved tax ratios; the Region of Durham has the authority
to determine the tax ratios for all municipalities within the
Region.
Clarington has a lower assessment, the base for which
property taxes are generated, as compared to both the GTA
and the survey average. This is reflective of the assessed
values of properties being lower in Clarington than our
western neighbours. The GTA municipalities have a higher
than average weighted assessment. This is explained in
part by the high commercial and industrial assessments in
the City of Toronto which pay a significantly higher portion of
the property tax burden for that city.
$250,000
$200,000
$150,000
$100,000
$50,000
S-
Weighted Assessment Per Capita
2017 2018 2019
■ Clarington ■ GTA Average Survey Average
Financial Indicators
Financial indicators, along with some socio-economic
indicators, combine to provide a foundation for a municipality
to evaluate its financial outlook and performance.
Sustainability
The ability to provide and maintain service
and infrastructure levels without resorting to
unplanned increases in rates or cuts to
services
Clarington Draft Budget 2020 1 19
Financial position is the difference between the financial
assets (what we own) and liabilities (what we owe). The
Municipality has a strong financial position per capita. For
the years 2016 to 2018, the Municipality has a higher
financial position per capita than both the GTA average as
well as the overall survey average. The financial position is
also increasing, we own more than we owe, which provides
better sustainability.
Financial Position per Capita
$ 800
$ 700
$ 600
$ 500
$ 400
$ 300
$ 200
$ 100
5-
2016 2017 2018
■ Clarington ■ GTA Average Survey Average
Capital assets are amortized, which is an accounting
principle that allocates cost over time, based on its estimated
useful life.
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The "asset consumption ratio" measures the amortized value
of the assets versus the historical costs of the assets. It
shows how much of the useful life has been used, a higher
ratio may indicate a need for significant investment in assets
to maintain service levels.
The Municipality of Clarington has a significantly lower tax
asset consumption ratio than the survey which indicates that
our assets have a lower amortized value. This likely is
reflective of newer assets in our inventory as well as the
recent growth of the Municipality which results in newer
growth -related infrastructure. It should be noted that the
trend from 2016 has been an increasing ratio which indicates
that assets are being amortized quicker than new assets are
being added, this is an indicator of a growing infrastructure
gap(deficit). A stable ratio would be indicative of a
municipality that is investing in new assets at a rate equal to
the use of assets for the year. A decreasing ratio may be
indicative of a growing municipality or a municipality which is
investing more annually than the annual amortization
amount.
Draft Budget 2020 1 20
Tax Asset Consumption Ratio
45.0%
44.0%
43.0%
42.0%
41.0%
40.0%
39.0%
38.0%
37.0%
36.0%
2016
2017
■ Clarington ■ Survey Average
Vulnerability
2018
Addresses a municipality's vulnerability to
external sources of funding that it cannot
control and its exposure to risk.
The majority of the revenue that the Municipality of
Clarington receives is from property taxes. Every year a
portion of ratepayers do not pay their property taxes. This
forms the taxes receivable balance.
The Municipality has seen a relatively consistent level of
taxes receivable as a percent of taxes levied. The
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Municipality is significantly lower than the survey average.
The Municipality has been successfully collecting on
property tax arrears and does not have a collection problem.
7.0%
6.0%
5.0%
4.0%
3.0%
2.0%
1.0%
0.0%
Taxes Receivable as a % of Taxes Levied
2016 2017 2018
■ Clarington ■ Survey Average
The rates coverage ratio provides a measure of a
municipality's ability to cover costs through own sources of
revenue such as taxation and user fees. The Ontario
Ministry of Municipal Affairs (MMAH) indicates a basic target
of 40%, an intermediate target of 60% and an advanced
target of 90%. The Municipality of Clarington has been in
the advanced range (90% or higher) since 2017 and was
close to the threshold in 2016.
Draft Budget 2020 1 21
The Municipality does not receive operating grants from
other levels of governments, other than project specific
funding. The Municipality does receive capital funding from
senior levels of government.
95.0%
94.0%
93.0%
92.0%
91.0%
90.0%
89.0%
88.0%
87.0%
86.0%
Flexibility
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11
2016
Rates Coverage Ratio
2017
■ Clarington ■ Survey Average
Ik
2018
The ability to issue debt responsibly without
impacting the credit rating. Also, the ability
of the Municipality to generate the required
revenues.
Reserves and Reserve Funds
Reserves and reserve funds are important fiscal tools used
in long-term planning, internal financing and dealing with
unanticipated situations arising in the municipality during the
year.
Draft Budget 2020 1 22
Tax Discretionary Reserves as % of Own
Source Revenues
100.0%
80.0%
60.0%
40.0%
20.0%
0.0%
2017 2018 2019
■ Clarington ■ Survey Average
Debt
It is important to be aware of the level of debt and the
resulting debt servicing obligations, to ensure that the
reliance on debt is maintained at a manageable level. The
use of debt is reasonable for many reasons including
intergenerational equity; meaning the taxpayer benefiting
from the service is the one paying for it.
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■ Clarington Survey Average
The Province of Ontario has regulated that municipalities are
limited to debt servicing (interest and principal) costs of 25%
of own source revenue. The Municipality is currently well
below this threshold at 4.8%, most of which is funded from
development charges.
Draft Budget 2020 1 23
Tax Debt Outstanding per Capita
$600
$500
$400
$300
$200
$100
.
2016 2017 2018
■ Clarington Survey Average
The Province of Ontario has regulated that municipalities are
limited to debt servicing (interest and principal) costs of 25%
of own source revenue. The Municipality is currently well
below this threshold at 4.8%, most of which is funded from
development charges.
Draft Budget 2020 1 23
Tax Debt Charges as a % of Own Source
Revenue
5.0%
4.0%
3.0%
2.0%
0.0%
2017 2018 2'
■ Clarington ■ Survey Average
A general benchmark for debt to reserve ratio is 1:1; ideally
debt should not exceed the total that is held in reserve and
reserve funds. The Municipality's ratio is below 0.2:1 which
means that for every $0.20 of debt the Municipality has
$1.00 of reserve and reserve funds. This is a healthy ratio
and is an indication that the Municipality has available debt
capacity for future needs as a percentage of own source
revenue.
Cl EWoon
Debt to Reserve Ratio
1.2
1.0
0.8
0.6
0.4
0.2 . ■
0.0
2016 2017 2018
■ Clarington ■ Survey Average
Municipal Levy
While the public will often compare municipalities' tax levies,
it is hard to find a true "apples to apples" comparison as
each municipality is different. The net municipal levy per
capita is an indicator of the total net levy required to provide
services; it is not necessarily an indicator of quality or value
for money. The Municipality of Clarington is below both the
average levy per capita for the GTA and the survey average.
This may indicate that there is room within the tax levy for
service enhancements or investment(s) in infrastructure.
Draft Budget 2020 1 24
Net Municipal Levy Per Capita Historical Assessment
$1,650 2012 to 2020
$1,600 $20,000,000,000
$1,550
$1,500 $15,000,000,000
$1,450 $10,000,000,000
$1,400
$1,350 $5,000,000,000
$1,300 $-
2017 2018 2019 2012 2013 2014 2015 2016 2017 2018 2019 2020
■ Clarington ■ GTA Average Survey Average
Property Assessment
A majority of our revenue is derived from property taxation.
The assessment of properties is carried out by the Municipal
Property Assessment Corporation (MPAC) and is
independent of the Municipality. Significant growth of
assessment and population has occurred since 2008 with
significant growth in the past two assessment cycles (2012
and 2016). The following chart shows the historical and
current assessments from 2012 to 2020:
ClarlWgon
■ Residential Assessment ■ Non -Residential Assessment
The chart demonstrates that most of the Municipality's
assessment is through the residential tax class.
Draft Budget 2020 1 25
The 2020 tax assessment mix is as follows:
2020 Assessment By Type
$16,000,000,000
$14,000,000,000
$12,000,000,000
$10,000,000,000
$8,000,000,000
$6,000,000,000
$4,000,000,000
$2,000,000,000
S-
F
Cladngoa
The 2020 assessment mix of residential, commercial,
industrial and other property classes is consistent with the
past assessment mix of the Municipality.
Summary
The Municipality of Clarington is a financially stable,
sustainable and flexible organization. The municipal tax levy
is below average for the Region of Durham and meets
indicators for being at an affordable rate. As the Municipality
continues to grow and requires replacement of existing
infrastructure, there will be increasing pressures on the tax
levy and debt capacity of the Municipality.
Draft Budget 2020 1 26
L°�� \tea e
The 2020 assessment mix of residential, commercial,
industrial and other property classes is consistent with the
past assessment mix of the Municipality.
Summary
The Municipality of Clarington is a financially stable,
sustainable and flexible organization. The municipal tax levy
is below average for the Region of Durham and meets
indicators for being at an affordable rate. As the Municipality
continues to grow and requires replacement of existing
infrastructure, there will be increasing pressures on the tax
levy and debt capacity of the Municipality.
Draft Budget 2020 1 26
I
G1arington Draft Budget 2020 1 27
Snapshot of 2020 Budget
The result of the budget process is much more than a
document full of accounts and numbers. The annual
budget is the most important policy document for the
Municipality, as it is a blueprint for Staff and Council.
Each year, as Staff begin to prepare the budget,
consideration is given to the different fiscal priorities, the
projects that need to be completed, the community's
interests and Council's Strategic Plan. The result is a
document to guide future transactions, operations and
decisions.
Clarington's budget consists of two main components,
the operating budget and the capital budget. Each
section has its own special purpose for guiding staff and
Council in their decision making throughout 2020 and into
the future.
The determination of the change in net levy required from
property taxes is a combination of both the operating and
capital budgets, including any contributions to and from
reserves and reserve funds.
Clara OR
Net Levy Required
The following table shows the net levy required for the
2020 Fiscal Year. The budget increase represents a
1.83% increase in tax levy from the 2019 Budget:
Net Levy per Management Reporter
BudgetDescription 2020
$ 55,352,318
Adjustments
Tax levy support to capital
8,294,354
2018 Lev
59,822,692
Assessment Growth
1,608,600
Items not included in Budget
Transfers from Reserve Fund
4,557,169
Transfers from Reserves
51,000
Transfers to Reserve Fund
3,122,200
Transfers to Reserves
747,500
Other adjustments
Parking transfer to reserve fund
double counted (in transfers and net
levy above)
(330,000
Extend temporary workers by two
months in Operations
42,950
Upgrade part-time Operations Clerk II
to full-time
19,600
Planner I I for from Clerk 1
21,000
Planner I contract to full-time, net of
existing funding
20,900
Aquatic Programmer for Diane Hamre
Recreation Complex
80,800
Part-time Customer Service
Programmer
51,400
Draft Budget 2020 1 28
Description
2020 Budget
Web redesign previously budgeted
for, to be funded from reserve
($19,900)
0
Employee engagement survey
previously budgeted for, to be funded
from reserve $7,600
0
Remove professional fees from CAO
office, included "Items for
Consideration"
30,000
Adjust salaries in CAO office to reflect
funding from FCM and grid movement
41,800
Adjustments related to Organizational
Review
Elimination of one director position
219,664
Budget increase
$ 1,092,097
Two projects above, the web redesign and employee
engagement survey, have been previously approved by
Councils; however, the projects have been delayed or
deferred for several years. They are included above so
Council is aware that these projects will be completed in
2020. The web redesign is to ensure compliance with
accessibility legislation and move away from obsolete
technology to improve functionality and regional
integration. The employee engagement survey will assist
with the internal communication recommendation in the
Grant Thornton Report. Both projects do not impact the
ClarM#on
tax levy in 2020 as they have already been levied in prior
years and are currently in reserves.
Impact on the Ratepayer —
Municipal Taxes
The Municipality typically discusses the annual change in
funding with regards to a tax levy increase, as opposed to
a tax rate increase. The tax levy is the amount that the
Municipality needs to charge in property taxes to fund its
operating and capital needs. The target increase for the
2020 Budget was 2.0%. This target has been met.
Notionai i ax Rates
A notional tax rate is defined as the rate applied against
the current year assessment roll that would otherwise
raise the same amount of taxes as the previous year. In
situations where assessment is growing, the notional tax
rate will be lower than the previous year's levied tax rate.
For 2020, the notional tax rates are expected to
decrease; however, the amount of the decrease is not
known as tax policies (including ratios) have not been set
by the Region.
Draft Budget 2020 1 29
2020 Tax Levy
The average residential property is assessed at
approximately $390,700. A 1.0% increase in the tax levy
is an average change of approximately $14.64. Please
note that this is the average impact, individual properties
will differ based on the assessed value of that property.
ClarM#on
The impact per $100,000 value of assessment is
approximately $3.75. For example, if your home is
assessed for tax purposes at $400,000, the municipal
portion of your tax bill will increase $30 at the
Municipality's target of 2.0%.
Draft Budget 2020 1 30
Operating Budget
The following table summarizes the operating budget by department:
2017
ACTUALS
(23,650)
2018
ACTUALSw
(74,820)
DESCRIPTION
�AWi
00 Unassigned
2018
BUDGET
$ 0
2019
BUDGET
$ 0
2020
BUDGET
$ 0
CHANGE
$ 0
233,726
2,228,199
03 Financial Statement Purpose
0
0
0
0
(71,562,985)
(75,335,996)
05 Non -Dept Accounts
(70,248,646)
(72,678,606)
(8,469,556)
64,209,050
868,774
928,329
10 Mayor & Council
920,932
944,482
823,063
(121,419)
1,872,374
1,973,119
13 Administrator's Office
1,934,693
2,137,416
2,431,470
294,054
234,324
399,670
14 Legal Administration
376,792
383,261
413,791
30,530
4,348,484
4,697,000
16 Corporate Services
4,712,273
4,487,739
4,506,396
18,657
2,466,712
2,966,684
19 Clerk's
3,055,464
2,892,994
2,816,278
(76,716)
8,570,306
8,005,077
21 Finance & Unclassified Administration
3,973,537
4,178,307
3,050,071
(1,128,236)
13,129,494
13,425,731
28 Emergency Services - Fire
12,252,786
12,589,344
12,365,762
(223,582)
17,599,029
18,354,296
32 Engineering Services
6,382,084
6,831,939
3,395,184
(3,436,755)
21,612,339
23,364,397
36 Operations
19,110,901
19,954,158
17,004,182
(2,949,976)
12,068,373
11,640,538
42 Community. Services
9,662,537
9,843,090
9,185,245
(657,845)
3,183,675
3,872,363
50 Planning Services
3,675,736
3,900,439
3,361,305
(539,134)
0
(1)
58 Levies
0
0
0
0
0
0
59 BIA Taxation
0
0
0
0
3,328,475
3,267,044
62 Libraries/Museums
3,261,220
3,332,761
3,515,599
182,838
522,221
498,683
64 Culture
499,491
529,145
219,366
(309,779)
383,800
430,200
66 External Agencies
430,200
673,531
734,162
60,631
$18,835,471
$20,640,513
Total Municipality of Clarington
$0
$0
$55,352,318
$55,352,318
Claring on Draft Budget 2020 1 31
Capital Budget
The following table summarizes the capital budget per department:
Department
Corporate Services
$ 570,500
External
$ 0
$ 0
Reserve
$ 152,000
Development
.-
$ 0
.
$ 0
Clerk's
4,500
0
0
35,000
40,500
0
Emergency Services
153,925
0
20,000
63,000
76,000
0
Engineering Services
3,346,536
804,904
200,000
4,669,893
6,064,667
0
Operations
3,110,000
0
175,000
1,682,000
1,278,000
0
Community Services
310,000
0
0
771,000
0
4,200,000
Planning Services
634,717
0
68,979
0
0
0
0-
Library
Library
164,176
0
0
0
127,589
-
0
Total
$ 8,294,354
$ 804,904
$ 463,979
$ 7,372,893
$ 7,586,756
$ 4,200,000
CIff'WOOR Draft Budget 2020 1 32
Items for Council Consideration
Each year there are items up for consideration during the budget process which are brought forward by a member of
Council or the public. There are also items which staff are looking for Council direction on. In 2019, the Municipality
passed the Budget Policy which provided a target range which staff were to use to develop the budget. In September
2019, Council directed a specific target amount of 2.0%. The following list are items, formerly known as the "B list" which
are not included in the proposed budget but are highlighted for Council's consideration.
1 Air quality peer review
2 Cedarcrest shoreline study
Newcastle Community Park Phase 1:
The modular skateboard park is not
5 included in the 2020 budget request.
Newtonville Estates Parkette: The Eden
Development in Newcastle is underway,
however existing residents could benefit
6 from a park they could safely walk to.
7 Roads: Parkway Ave Reconstruction
8 Roads: Flett St Reconstruction
Claringon
CAO /
Climate
Change $ 30,000 $
CAO /
Climate
Change 30,000
Engineering 0
Engineering 0
Engineering 0
Engineering 0
0 0.05% $ 0.73
0 0.05% 0.73
300,000 0.50% 7.34
250,000 0.42%
385,000 0.64%
150,000 0.25%
6.12
9.42
3.67
Draft Budget 2020 1 33
9 Roads: Lambert St Reconstruction
Engineering
0
300,000 0.50% 7.34
10 Roads: George St Reconstruction
Engineering
0
25,000 0.04% 0.61
Pavement Rehabilitation Program: the
scope was reduced due to
oversubscription of gas tax funds (next
on the list is Pinedale Cr, Durham St
11 and Paynes Cr)
Engineering
0
220,000 0.37% 5.38
Bond Head Parkette and bluffs shoreline
erosion mitigation: Long-term strategies
for beach nourishment and erosion
12 prevention.
Operations
61,100
0 0.10% 1.50
Patterson Road bank stabilization:
remediation work to correct erosion of
13 the bank on Patterson Road. Operations 0 200,000 0.33% 4.89
New Staffing Requests
14 Four new firefighters Fire 318,400 0 0.53% 7.79
Total $ 439,500 $ 1,830,000 3.93% $ 55.54
Not identified above are ongoing operating expenses which were not increased in 2020 despite increases in the cost to
provide these services. The result will be a decrease in service resulting from the lost purchasing power. For example, the
price of culverts increased significantly in 2019 and 2020 whereas the budget has remained the same; therefore, the
Municipality will be able to purchase fewer culverts for the same budgetary limit resulting in certain work being deferred.
CIarW#oa Draft Budget 2020 1 34
- 1
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What Do Mayor and
Councillors Do?
The Municipal Act, 2001 defines the responsibilities of the
Mayor and Council. Our Council membership includes an
elected Mayor, two elected Regional Councillors and four
elected Local Councillors.
The Mayor holds dual roles as the Head of Council and
the Chief Executive Officer of the Municipality. As the
Head of Council, the Mayor presides over Council
meetings so that its business can be carried out
efficiently and effectively; provides information and
recommendations to Council with respect to the role of
Council; and represents the Municipality at official
ClarWon
functions. As the Chief Executive Officer, the Mayor
upholds and promotes the purposes of the Municipality
and fosters public interest and involvement in the
Municipality and its activities. The Mayor is one of three
representatives of Clarington to the Regional Municipality
of Durham (the "Region") Council.
Regional Councillors have a number of responsibilities as
elected officials. Regional Councillors participate on
Regional Council and Committees to make decisions for
the Region.
Local Councillors have similar responsibilities as
Regional Councillors however do not represent the
Municipality at the Region. Local Councillors may sit on
several local committees as Council representatives.
Draft Budget 2020 1 36
Mayor and Council Operating Budget
Budget Summary
211111
21116
21; 16
Z11b
12t
ACTUALS
ACTUALS
DESCRIPTION
BUDGET
BUDGET
BUDGET
CHANGE
100 Mayor
Expenditures
$377,518
$382,998
Salaries, Wages & Benefits
$372,731
$381,673
$250,702
($130,971)
$45,925
$50,163
Materials & Supplies
$61,568
$60,867
$61,867
$1,000
$2,071
Transfers from Res / RF / Cap Fund
105 Council
Expenditures
$391,427
$436,019
Salaries, Wages & Benefits
$421,438
$439,027
$433,124
($5,903)
$6,809
$7,061
Materials & Supplies
$12,350
$13,070
$9,070
($4,000)
106 Ward Council
Expenditures
$27,174
$32,685
Materials & Supplies
$34,788
$33,288
$42,800
$9,512
107 Regional Council
Expenditures
$17,850
$19,403
Materials & Supplies
$18,057
$16,557
$25,500
$8,943
$868,774
$928,329
Total 10 Mayor & Council
$920,932
$944,482
$823,063
($121,419)
CIff1woon Draft Budget 2020 1 37
Budget Highlights
The following items highlight the 2020 budget submission
for Mayor and Council:
Mayor's Office
Staff complement reduced by one in the Mayor's
Office offset by cost of living increase and benefit
increases - $130,971
Materials and supplies increased as a result of
nominal changes to office supplies, phone/fax
books/subscriptions and reception to reflect 2020
expected needs - $1,000
Council
Office supplies combined with Office of the CAO
and reduced to $3,000 to reflect efficiencies and
savings of consolidating offices - $4,000
Clara OR
Ward Councillors
Conference expenses, which can be used for
courses and other training, were increased to bring
all members of Council in line with each other -
$1,500
Travel allowance was increased to match the
existing compensation by-law - $8,012
Regional Councillors
Conference expenses, which can be used for
courses and other training, were increased to bring
all members of Council in line with each other -
$1,500
Travel allowance was increased to match the
existing compensation by-law - $7,443
Draft Budget 2020 1 38
a
Administration
What Does Administration
Do?
The Chief Administrative Officer (CAO) is appointed by
Council to oversee the administration of the corporation.
One of the main roles of the CAO is to ensure that
Council's decisions are carried out and to advise Council
on policy and programs.
The CAO is responsible for establishing administrative
policies and procedures and overseeing the management
of Municipal staff ensuring the organization is run in an
efficient and effective manner.
Clara OR
The CAO assists Council in developing their strategic
plan that sets out Council priorities for its four-year term.
This plan is a compilation of goals that Members of
Council want to achieve while in Office.
The CAO currently oversees the Communications and
Tourism division. The priority of the Communications
team is to inform and engage the community, striving to
ensure that residents know what's going on in the
Municipality and in their Government. They maintain the
Municipal website, Twitter, Facebook and YouTube
accounts and work hard to promote Clarington as a
tourism destination.
Draft Budget 2020 1 40
Administration Operating Budget
Budget Summary
ClarM#on Draft Budget 2020 1 41
000 Unassigned
Expenditures
$330,000
$339,900
Materials & Supplies
$339,900
$356,097
$366,600
$10,503
130 Admin
Revenue
($12,718)
($2,730)
User Charges
($2,000)
Expenditures
$408,618
$436,778
Salaries, Wages & Benefits
$404,327
$529,550
$567,904
$38,354
$42,720
$61,092
Materials & Supplies
$54,700
$58,700
$59,700
$1,000
$60,236
$41,115
Contracted Services
$70,000
$70,000
$60,000
($10,000)
$51,090
$60,800
Transfers from Res / RF / Cap Fund
140 Internal Audit
Expenditures
Salaries, Wages & Benefits
$151,831
$151,831
Materials & Supplies
$300
$300
Contracted Services
$40,000
$40,000
170 Communications
Revenue
($44,535)
($43,559)
User Charges
($65,000)
($45,000)
($45,000)
Expenditures
$580,417
$583,200
Salaries, Wages & Benefits
$593,957
$623,888
$645,631
$21,743
$135,617
$140,277
Materials & Supplies
$123,400
$128,900
$124,400
($4,500)
$88,555
$90,071
Contracted Services
$100,820
$108,225
$102,725
($5,500)
171 Tourism
Revenue
ClarM#on Draft Budget 2020 1 41
2017
20181
1'
2020
ACTUALS
ACTUALS
DESCRIPTION
BUDGET
BUDGET
BUDGET
CHANGE
($31,086)
($30,940)
User Charges
($15,000)
($30,500)
$30,500
Expenditures
$164,236
$199,064
Salaries, Wages & Benefits
$205,392
$212,691
$244,544
$31,853
$78,434
$77,145
Materials & Supplies
$79,700
$80,230
$80,750
$520
$32,429
$33,411
Contracted Services
$44,497
$44,635
$32,085
($12,550)
385 Environmental
Revenue
($163,754)
($102,145)
User Charges
($83,500)
($83,500)
($83,500)
Expenditures
$54,019
$208
Materials & Supplies
$3,500
$3,500
$3,500
$98,096
$89,432
Contracted Services
$80,000
$80,000
$80,000
$1,872,374
$1,973,119
Total 13 Administrator's Office
$1,934,693
$2,137,416
$2,431,470
$294,054
Budget Highlights
The following items highlight the 2020 budget submission
for Administration:
Unassigned
Contracted services with the Clarington Board of
Trade increased 3.0% per existing contract -
$10,500
Admin
Travel expenses for climate change team and
corporate policy analyst increased to reflect need
to attend meetings - $1,000
Professional fees of $40,000 related to service
delivery reviews transferred to Internal Audit.
ClarM#on Draft Budget 2020 1 42
Internal Audit
x This is a new sub -department established to put a
greater focus on internal audit function. Costs
were transferred from Finance and CAO -
$40,000 ±
Communications
x Advertising expenses reduced due to reflect
anticipated demand for print advertising - $4,500 3
x Design costs related to software decreased to
reflect anticipated needs in 2020 - $5,500 3
Claringon
Tourism
x Advertising revenue related to the visitor's guide
removed - $30,500 3
x Various expense accounts such as utilities and
travel expenses increased to reflect anticipated
usage in 2020 - $520 ±
x Contracted services decreased as a result of
commission expense and printing costs eliminated
as a result of the discontinuation of the visitor's
guide ($13,750) This is offset by design costs
increased $1,200 to reflect increase in service
agreement for software - $12,550 3
Draft Budget 2020 1 43
Page Intentionally Left Blank
Clam#on Draft Budget 2020 1 44
Clarington Draft Budget 2020 1 45
What Does Legal Services
Do?
Legal Services is responsible for providing legal advice
and support to Council, municipal staff and the CAO. The
Municipal Solicitor provides professional advice on a
variety of matters including planning and development,
commercial issues, corporate matters, privacy, freedom
of information, municipal elections and municipal by-laws.
Legal Services is also responsible for providing
transactional real estate services for the Municipality.
The Solicitor provides legal representation for the
Municipality before all levels of court, administrative
boards and tribunals.
Legal Services Operating Budget
Budget Summary
Clara OR
Draft Budget 2020 1 46
Budget Highlights
The following items highlight the 2020 budget submission
for Legal Services:
Decrease in user charges relates to a reduction in
planning agreement fee revenue due to declining
demand for these reviews - $12,000
Claringma
Materials and supplies increased resulting from a
$5,000 increase in conveyance expenses to reflect
increasing demand for title searches and property
searches. This is offset by a reduction in
memberships and association dues of $2,150 -
$2,850
Draft Budget 2020 1 47
Page Intentionally Left Blank
Clam#on Draft Budget 2020 1 48
1
r
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Or
G1arington Draft Budget 2020 1 49
What Does Corporate
Services Do?
Corporate Services provides administrative support to all
municipal departments. They oversee Human Resources,
Information Management (IT) and the Purchasing
Divisions.
Human resources is responsible for recruiting and on -
boarding staff and negotiating contracts. In Clarington,
the key to our success lies with our staff.
Information Management Division (IT) supports our day-
to-day operations and ensures programs, systems and
ClarM#on
devices that help the Municipality service our community
are up to date.
Purchasing Division is responsible for purchasing
required supplies, vehicles, equipment, products,
services, rentals, consulting, construction, renovations,
and printing services. Strict rules and procedures are
followed to ensure that all business conducted with the
Municipality is done in a fair and transparent manner. In
addition, the Purchasing Division handles building
construction and renovations, park development
contracts, sale of obsolete and salvage materials and
road construction.
Draft Budget 2020 1 50
Corporate Services Operating Budget
Budget Summary
ClarM#on Draft Budget 2020 1 51
130 Admin
Revenue
($137,263)
($255,577)
User Charges
($8,000)
($12,000)
($12,000)
Expenditures
$224,580
$274,498
Materials & Supplies
$210,400
$217,400
$224,850
$7,450
$753
$1,428
Transfers from Res / RF / Cap Fund
160 HR/Payroll
Expenditures
$1,501,033
$1,631,071
Salaries, Wages & Benefits
$1,489,350
$1,515,107
$1,542,249
$27,142
$7,488
$6,656
Materials & Supplies
$6,525
$6,960
$6,600
($360)
$201,655
$86,728
Contracted Services
$126,000
$96,000
$81,500
($14,500)
$100,571
$111,683
Rents/Financial Expenses
$116,500
$127,000
$130,000
$3,000
$2,789
$39,850
Transfers from Res / RF / Cap Fund
1621T
Expenditures
$1,067,079
$1,260,161
Salaries, Wages & Benefits
$1,269,330
$1,309,848
$1,417,707
$107,859
$5,904
$6,427
Materials & Supplies
$4,500
$4,000
$5,000
$1,000
$39,434
$29,300
Contracted Services
$50,000
$52,000
$15,000
($37,000)
$383,440
$536,329
Transfers from Res / RF / Cap Fund
$400,000
$110,000
($110,000)
$320,170
$347,398
Reclass: CF (Non -TCA) to GF
$434,500
$430,000
$437,500
$7,500
163 Purchasing
Expenditures
$603,105
$597,806
Salaries, Wages & Benefits
$591,793
$611,999
$632,025
$20,026
ClarM#on Draft Budget 2020 1 51
Budget Highlights
The following items highlight the 2020 budget submission
for Corporate Services:
Administration
Materials and supplies increased to reflect
corporate phone, fax, postage and courier
increase of $12,450. This is offset by a reduction
of $5,000 in other capital for reduced use of
corporate photocopiers - $7,450
ClarM#on
Human Resources / Payroll
Materials and supplies decreased from nominal
changes in books, memberships and small
equipment. Miscellaneous operating increased to
reflect needs - $360
Contracted services decreased resulting from legal
and consulting fees reduction of $15,000 to reflect
anticipated 2020 needs. Other professional fees
increased $500 to reflect needs - $14,500
Rents and financial expenses increased for bank
service charges to reflect increase in costs -
$3,000
Draft Budget 2020 1 52
IT
x Materials and supplies increased for nominal
changes in travel and office repair expense
accounts increased to reflect recent actuals -
$1,000 ±
x Consulting fees for cyber risk reduced and
reallocated to student wages to implement IT
security internship program rather than hire
outside consultants. Further nominal decrease in
data supplies equipment contracts - $37,000 3
x Software maintenance expense increased due to
reflect more "cloud" services. Cloud software
reduces upfront costs but increases annual
subscription costs - $7,500 ±
Claringon
Purchasing
x Decrease in materials and supplies resulting from
nominal changes in postage and membership -
$760 3
Health and Safety
x Materials and supplies increased from nominal
changes in miscellaneous operating supplies,
presentations, memberships and travel. A specific
budget for mental health related training has been
established in this department for corporate wide
mental health initiatives - $7,300 ±
Draft Budget 2020 1 53
Page Intentionally Left Blank
Clam#on Draft Budget 2020 1 54
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Clarington Draft Budget 2020 1 55
What Does Municipal
Clerk's Do?
The Municipal Clerk's Department is responsible for
providing legislative services to Council and the public.
These legislative services include the planning and
conducting of the municipal elections, responsibility for
maintaining official records and managing information for
the Corporation and the protection of privacy. They also
provide secretariat services for Council and committees
including meeting management, agenda preparation and
the publishing of meeting minutes.
ClarM#on
The Clerk's Department is also responsible for many
public services including municipal law enforcement,
business and lottery licensing, animal shelter services,
administration services for Municipally owned cemeteries,
issuing of marriage licenses, registering deaths, providing
commissioner of oath services, performing civil marriage
ceremonies, management of the internal printshop/
mailroom and processing requests for information. The
Clerk's Department ensures that the Municipality is fully
accessible to all residents including people with
disabilities.
Draft Budget 2020 1 56
Clerk's Department Operating Budget
Budget Summary
$13,975
$31,174 $23,495
($133,507) ($115,140)
$1,045,385
$95,415
$4,664
$34,146
$1,173,665
$101,138
$7,274
$97,252
000 Unassigned
Revenue
User Charges
Expenditures
Materials & Supplies
090 PSAB
Expenditures
Amortization Expense
130 Admin
Revenue
User Charges
Expenditures
Salaries, Wages & Benefits
Materials & Supplies
Contracted Services
Transfers from Res / RF / Cap Fund
190 Animal Serv.
Revenue
User Charges
Expenditures
Salaries, Wages & Benefits
Materials & Supplies
Contracted Services
Transfers from Res / RF / Cap Fund
($200) ($200) ($200)
$6,000
($126,800) ($122,800)
$1,084,391 $1,133,314
$157,940 $91,390
$4,500 $10,500
$21,500 $15,000
($77,800) ($77,800)
$566,379
$71,601
$50,000
$7,000
$511,095
$67,665
$51,000
$7,000
($118,800)
($67,819)
($110,668)
$30,430
$595,557
$560,128
$10,800
$57,025
$52,615
$41,935
$53,815
$11,719
$16,061
Cladn#on
000 Unassigned
Revenue
User Charges
Expenditures
Materials & Supplies
090 PSAB
Expenditures
Amortization Expense
130 Admin
Revenue
User Charges
Expenditures
Salaries, Wages & Benefits
Materials & Supplies
Contracted Services
Transfers from Res / RF / Cap Fund
190 Animal Serv.
Revenue
User Charges
Expenditures
Salaries, Wages & Benefits
Materials & Supplies
Contracted Services
Transfers from Res / RF / Cap Fund
($200) ($200) ($200)
$6,000
($126,800) ($122,800)
$1,084,391 $1,133,314
$157,940 $91,390
$4,500 $10,500
$21,500 $15,000
($77,800) ($77,800)
$566,379
$71,601
$50,000
$7,000
$511,095
$67,665
$51,000
$7,000
($118,800)
$4,000
$1,163,744
$30,430
$93,910
$2,520
$10,800
$300
$15,000
($87,800)
($10,000)
$433,420
$65,825
$55,000
$7,000
($77,675)
($1,840)
$4,000
Draft Budget 2020 1 57
ClarW#on Draft Budget 2020 1 58
191 Municipal Law Enforcement
Revenue
($18,772)
($56,718)
User Charges
($13,000)
($13,000)
($28,000)
($15,000)
($28,120)
($25,895)
Fines/Penalties on Interest
($25,000)
($25,000)
($25,000)
Expenditures
$502,056
$500,480
Salaries, Wages & Benefits
$707,347
$727,126
$739,827
$12,701
$15,009
$33,937
Materials & Supplies
$40,684
$32,422
$33,700
$1,278
$34,715
$74,935
Contracted Services
$40,700
$43,100
$54,100
$11,000
$14,500
Transfers from Res / RF / Cap Fund
192 Parking Enforcement
Revenue
($108,661)
($132,719)
User Charges
($80,000)
($80,000)
($80,000)
($276,594)
($298,641)
Fines/Penalties on Interest
($200,000)
($200,000)
($250,000)
($50,000)
Expenditures
$247,899
$287,689
Salaries, Wages & Benefits
$236,228
$402,992
$409,462
$6,470
$31,907
$32,579
Materials & Supplies
$26,840
$26,840
$24,840
($2,000)
$8,443
$7,097
Contracted Services
$10,000
$10,000
$10,000
$9,295
Rents/Financial Expenses
$5,000
$5,000
$10,000
$5,000
$385,255
$431,360
Transfers from Res / RF / Cap Fund
$280,000
$280,000
$330,000
$50,000
193 Election
Revenue
($1,300)
User Charges
Expenditures
$133,206
Salaries, Wages & Benefits
$122,992
$83,033
Materials & Supplies
$78,096
$3,200
($3,200)
$3,053
$140,823
Contracted Services
$150,006
$3,500
$69,000
$65,500
$13,716
Rents/Financial Expenses
$10,410
$100,000
$35,000
Transfers from Res / RF / Cap Fund
$35,000
$125,000
$125,000
ClarW#on Draft Budget 2020 1 58
2017
20181
1'
2020
ACTUALS
ACTUALS
DESCRIPTION
BUDGET
BUDGET
BUDGET
CHANGE
230 Grants
Revenue
($15,986)
($17,338)
Grants
($22,000)
($22,000)
($22,000)
326 Cemetery
Revenue
($185,645)
($170,195)
User Charges
($140,100)
($140,100)
($258,100)
($118,000)
Expenditures
$1,062
Materials & Supplies
$1,800
$1,800
$1,800
388 Fleet
Expenditures
$26,922
$26,705
Materials & Supplies
$25,950
$25,950
$33,750
$7,800
$2,466,712
$2,966,684
Total 19 Clerk's
$3,055,464
$2,892,994
$2,816,278
($76,716)
Budget Highlights
Clerk's (Administration)
Revenue decreased as a result of miscellaneous
revenue of $5,000 being reallocated to Municipal
Law Enforcement. This was offset by an increase
in Clerk miscellaneous revenue increased by
$1,000 to reflect actual trend - $4,000
Materials and supplies have increased as a result
of nominal changes to various accounts such as
office supplies, operating supplies, phone, travel,
corporate shredding, livestock losses and
accessibility committee expenses. These changes
reflect anticipated need in 2020 based on historical
trends - $2,520
Contracted services increased for printing
expenses to reflect actuals - $300
Clar #on Draft Budget 2020 1 59
Animal Services
x Increased dog and cat licensing revenues to better
reflect actuals - $10,000 ±
x Materials and supplies decreased as a result of
changes to utilities, phones, postage and
memberships - $1,840 3
x Contracted services increased as a result of
anticipated commission increases for dog and cat
licenses - $4,000 ±
Municipal Law Enforcement
x Revenues increased due to increases in snow
fees recoverable revenue and miscellaneous
revenue (previously in Admin). - the related
expense to reflect actual trend - $15,000 ±
x Materials and supplies increased as a result in
nominal changes in several accounts including
utilities, phone, postage and other small capital
(desk and chair replacement) - $1,278 ±
Claringon
x Contracted services increased correspondingly
with the increase in revenue from snow removal
fees recoverable reflecting historical trends in
needs - $11,000 ±
Parking Enforcement
x Increased revenues from fines to reflect trend in
actuals — $50,000 ±
x Phone expenses decreased to reflect the contract
change - $2,000 3
x Bank charges related to online payment of parking
tickets increased to reflect actuals - $5,000 ±
Draft Budget 2020 1 60
Elections
x Decreased miscellaneous expenses to reflect
completion of compliance audit work in 2019 for
the 2018 election - $3,200 3
x Contracted services increase includes the ward
boundary review, the cost of the project is $65,000
of which $50,000 will be funded from reserves and
the remainder from the levy. There is also a minor
increase in the contract for data supplies
- $65,500 ±
Claringon
Cemeteries
x Increase in cemetery revenue includes plot sales
of $18,000 at Orono which prior to 2019 were not
a municipal responsibility. New revenues of
$100,000 are estimated for the sale of niches at
the Hampton Cemetery - $118,000 ±
Fleet
x Fuel, repairs and maintenance costs increased to
accommodate the addition to the fleet - $7,800 ±
Draft Budget 2020 1 61
Page Intentionally Left Blank
Clam#on Draft Budget 2020 1 62
-I
G1arington Draft Budget 2020 1 63
What Does f=inance Do?
The Finance Department is responsible for the
Municipality's overall financial activities. It is responsible
for all accounting services and provides financial advice
to Council and other departments. The Finance
Department develops Municipal budgets, collects taxes,
and manages the Corporation's financial assets. The
Finance Department also oversees and processes
insurance claims against the Municipality.
The Manager of Internal Audit reports to the Director of
Finance as well as the CAO.
The Finance Department budget includes:
x Financial services to the organization;
x Legal and professional fees related to tax
assessment appeals and tax sales; and
Provision of tax bills and collection of arrears.
The Unclassified Administration budget includes:
External audit and accounting services;
Municipal insurance;
Tax write-offs;
Corporate banking charges; and
Municipal corporate memberships (e.g.
Association of Municipalities of Ontario).
Glr]rM#on Draft Budget 2020 1 64
Finance and Unclassified Administration Operating
Budget
ClarW#on Draft Budget 2020 1 65
000 Unassigned
Revenue
($11,462)
($15,056)
Fines/Penalties on Interest
($12,000)
($12,000)
($13,000)
($1,000)
090 PSAB
Expenditures
$821,548
$817,433
Amortization Expense
130 Admin
Revenue
($292,919)
($323,679)
User Charges
($290,000)
($178,000)
($178,000)
($1,209,919)
($1,274,793)
Fines/Penalties on Interest
($1,200,000)
($1,200,000)
($1,250,000)
($50,000)
210 Finance Administration
Expenditures
$2,301,466
$2,338,346
Salaries, Wages & Benefits
$2,457,575
$2,530,750
$2,411,937
($118,813)
$89,452
$134,297
Materials & Supplies
$110,525
$113,525
$106,400
($7,125)
$21,950
$81,920
Contracted Services
$48,800
$51,000
$49,000
($2,000)
$588
Transfers from Res / RF / Cap Fund
211 Unclassified Administration
Revenue
($1,144,519)
($419,294)
User Charges
Expenditures
$563,788
$452,419
Materials & Supplies
$406,247
$413,134
$433,134
$20,000
$1,346,581
$1,235,785
Contracted Services
$1,255,600
$1,355,500
$1,285,600
($69,900)
$395,719
$174,282
Rents/Financial Expenses
$340,650
$239,398
$205,000
($34,398)
ClarW#on Draft Budget 2020 1 65
Budget Highlights
The following items highlight the 2020 budget submission
for Finance:
Fines revenue increased to reflect actuals of
revenues from late payments - $51,000
Wages are reflective of the Internal Auditor being
moved to a separate sub -department under the
CAO offset by wage increases in the department -
$118,813
Materials and supplies have decreased from
nominal changes in various accounts including
office supplies, phone, memberships and travel
expenses to better reflect actuals and anticipated
savings - $7,125
Claringon
Printing expenses reduced to reflect change in
contracted price - $2,000
Draft Budget 2020 1 66
The following items highlight the 2020 budget submission
for Unclassified Administration:
Materials and supplies have increased as a result
of increases to staff development for all
departments to reflect increased costs of training.
This is a corporate pool. Small equipment
purchases and reception expenses have nominal
offsetting changes - $20,000
Contracted services have decreased as a result of
professional fees budgeted for in 2019 studies of
$99,900 do not need to be budgeted again in 2020
Cl #on
(Development Charges Study and the triennial
actuarial study for employee future benefits). An
increase of $30,000 for corporate insurance has
been included in anticipation of premiums -
$69,900
Rents and financial expenses have decreased to
reflect reduced bank fees Bank fees where related
to specific departments are charged in the
department - $34,398
Draft Budget 2020 1 67
Page Intentionally Left Blank
Clam#on Draft Budget 2020 1 68
Emergency
and Fire
Services
[A oo
4
What Does Emergency
and Fire Services Do?
Clarington Emergency and Fire Services are an integral
part of the community. First responders provide an
essential service protecting and helping residents. Fire
crews are also out in the community helping to educate
residents about safety and fire prevention.
Fire Prevention is responsible for a variety of function
with one goal in mind: creating a fire -safe community.
These functions are implemented through public
education programs and fire inspections. Clarington
strives to educate the public about fire safety through
various education programs, hall tours and community
events as well as provide safety lectures and fire safety
training to families, community groups, schools, clubs
and businesses throughout the municipality.
ClarM#on
Fire Suppression firefighters respond to a variety of
different situations: medical calls, motor vehicle
accidents, check calls, fire calls, specialized rescue calls
such as water and ice rescues, rope rescue situations
and others. To complete these tasks Fire Services has a
variety of tools such as extrication tools (i.e. the Jaws of
Life), defibrillators, specialized saws, rope equipment and
fans. All this equipment assists in providing an affective
response in suppression.
Maintenance Division provides Self -Contained
Breathing Apparatus (SCBA) fit testing, repairs and
maintains the SCBA and other personal protective
equipment used by the department. Fire Services
maintains a large fleet comprised of eight front line
pumpers, two aerial devices, five tankers, one rescue,
one All -Terrain Vehicle (ATV) with trailer and one rehab
trailer along with several prevention, training and
administration vehicles.
Draft Budget 2020 1 70
Fire and Emergency Services Operating Budget
Budget Summary
090 PSAB
($55,000) 1 ($55,000)
$883,985
$915,386
Expenditures
$913,180
$942,480
Amortization Expense
$509,750
$596,500
130 Admin
($596,500)
($45,000)
Revenue
($224,984)
($233,939)
User Charges
Expenditures
$954,146
$926,567
Salaries, Wages & Benefits
$221,744
$198,574
Materials & Supplies
$10,000
$10,000
External Transfers to Others
$777,787
$736,845
Transfers from Res / RF / Cap Fund
280 Fire Prevention
Revenue
($41,574)
($44,352)
User Charges
Expenditures
$701,699
$730,649
Salaries, Wages & Benefits
$35,228
$33,006
Materials & Supplies
Contracted Services
281 Fire Suppression
Expenditures
$7,609,209
$7,764,774
Salaries, Wages & Benefits
$59,465
$65,288
Materials & Supplies
$59,860
$75,519
Contracted Services
282 Fire Train/Technical Support.
($55,000) 1 ($55,000)
$883,985
$915,386
$217,712
$232,700
$10,000
$10,000
$509,750
$596,500
($45,000) 1 ($45,000)
($105,000)
($50,000)
$940,149
$24,763
$239,650
$6,950
$10,000
$650
$92,700
($596,500)
($45,000)
$711,988
$743,690
$735,643
$43,500
$46,500
$46,500
$650
$650
$92,700
$7,795,077
$7,931,366
$8,152,386
$87,500
$92,500
$92,500
$65,000
$65,000
$70,000
($8,047)
$92,050
$221,020
$5,000
Clam#on Draft Budget 2020 1 71
2017
2018DESCRIPTION
1
1•
2020
CHANGE
ACTUALS
ACTUALS
BUDGET
BUDGET
BUDGET
Expenditures
$189,194
$420,281
Salaries, Wages & Benefits
$335,100
$344,524
$350,680
$6,156
$4,803
$5,809
Materials & Supplies
$6,000
$6,000
$6,500
$500
283 Fire Communication
Expenditures
$563,396
$567,343
Contracted Services
$577,500
$585,000
$587,000
$2,000
284 Fire Mechanical
Expenditures
$105,331
$112,845
Materials & Supplies
$115,000
$120,000
$120,000
285 All Stations - P/T Administration
Expenditures
$904,162
$926,687
Salaries, Wages & Benefits
$793,123
$792,750
$867,380
$74,630
$32,188
$33,005
Materials & Supplies
$42,250
$45,250
$45,700
$450
$2,646
$4,851
Contracted Services
$6,500
$6,500
$6,500
286 Municipal Emergency Measures
Revenue
($5,000)
($10,000)
User Charges
($10,000)
($10,000)
($10,000)
Expenditures
$34,067
$27,265
Materials & Supplies
$26,200
$26,950
$26,950
$68,108
Contracted Services
$5,000
$5,000
($5,000)
287 Mechanical Technical Support
Expenditures
$154,839
$132,234
Salaries, Wages & Benefits
$130,951
$133,078
$135,524
$2,446
$13,129,494
$13,425,731
Total 28 Emergency Services - Fire
$12,252,786
$12,589,344
$12,365,762
($223,582)
ClarW#on Draft Budget 2020 1 72
Budget Highlights
Administration
Revenues related to fire calls increased to reflect
history of recovery third parties. This mainly
relates to MTO calls and historically has been
contributed to a reserve fund. - $50,000
Materials and supplies have increased as a result
of changes requiring medical licensing, increased
participating at public events and utilities.
-$6,950
Fire Prevention
Consulting costs increased to complete the Fire
Masterplan which is funded from the development
charge reserve fund - $92,050
Fire Suppression
Contracted services have increased due to annual
maintenance costs related to tablet command in
three full time trucks - $5,000
ClarM#on
Training and Technician Supplies
Increase in miscellaneous supplies to reflect actual
needs - $500
Fire Communication
Contract expenses related to the dispatch service
agreement with the City of Oshawa increased -
$2,000
All Stations Part Time (Volunteers)
Part-time firefighter expenses increased for Station
#1 and Station #2 to reflect recent trend in call
volume - $74,630
Materials and supplies increased due to nominal
change in lighting supplies increased to reflect
anticipated needs for replacements - $450
Municipal Emergency Measures
Decreased OPG contract resulting from the rapid
notification system being funded and purchased
directly by OPG - $5,000
Draft Budget 2020 1 73
Page Intentionally Left Blank
ClarM#on
Draft Budget 2020 1 74
Ll
G1arington Draft Budget 2020 1 75
What Does Engineering
Services Do?
Engineering and Building Services Department is
responsible for major capital and road reconstruction
projects, the development and design of parks and trails
as well as oversee Clarington's transportation network
looking at traffic flow on municipal roads, streets and
sidewalks. They also review and place traffic control
signals where needed to ensure pedestrian and
commuter safety.
The department issues building permits, conducts
inspections and services and reviews subdivisions. The
department fields a variety of questions from the public
and makes staff available to provide information on
private and public construction projects.
Engineering Services Operating Budget
Budget Summary
000 Unassigned
Revenue
($607) ($1,171) User Charges ($500) ($500) ($500)
090 PSAB
Expenditures
$12,140,048 $12,766,854 Amortization Expense
130 Administration
Revenue
($1,087,975) ($892,737) User Charges ($50,500) ($50,500) ($50,500)
Expenditures
Glr]rm#oil Draft Budget 2020 1 76
$2,205,696
$230,764
$226,902
$534,407
$4,089,810
($2,630,293)
$1,174,208
$94,410
$45,749
$469,768
$100,000
$1,730
Cl #on
$2,171,568
$41,404
$160,622
$538,773
$4,095,394
($3,242,724)
$1,290,655
$95,493
$147,077
$992,103
$90,000
$2,749
$712
$13,284
Salaries, Wages & Benefits
Materials & Supplies
Contracted Services
Debt Services (Principle and Interest Paid)
Transfers from Res / RF / Cap Fund
321 Building Inspection
Revenue
User Charges
Fines/Penalties on Interest
Expenditures
Salaries, Wages & Benefits
Materials & Supplies
Contracted Services
Transfers from Res / RF / Cap Fund
324 Street Lighting
Expenditures
Transfers from Res / RF / Cap Fund
325 Parks
Expenditures
Materials & Supplies
Contracted Services
327 Parking Lots
Expenditures
Debt Services (Principle and Interest Paid)
330 Roads & Structures
Expenditures
Contracted Services
$2,257,452
$63,400
$268,325
$538,773
$3,265,106
($1,554,032)
($500)
$1,246,024
$104,436
$69,500
$90,000
$500
$15,000
$2,376,655
$53,550
$250,250
$541,802
$3,458,989
($1,554,032)
($500)
$1,305,005
$100,620
$145,000
$100,000
$500
$15,000
$21,000
$2,513,421
$53,950
$150,250
$544,417
($1,554,032)
($500)
$1,329,648
$102,930
$199,000
$500
$10,000
$21,000
$136,766
$400
($100,000)
$2,615
($3,458,989)
$24,643
$2,310
$54,000
($100,000)
($5,000)
Draft Budget 2020 1 77
2017
2018DESCRIPTION
1
1•
2020
CHANGE
ACTUALS
ACTUALS
BUDGET
BUDGET
BUDGET
334 Safe Roads
Expenditures
$10,299
Materials & Supplies
$13,500
$13,500
$13,500
$60,954
Contracted Services
$50,000
$50,000
$50,000
380 Road Maintenance
Expenditures
$1,385
$7,694
Contracted Services
$6,500
$6,500
388 Fleet
Expenditures
$3,027
$5,293
Materials & Supplies
$5,600
$5,600
$5,600
$17,599,029
$18,354,296
Total 32 Engineering Services
$6,382,084
$6,831,939
$3,395,184
($3,436,755)
Budget Highlights
Administration
Materials and supplies increased slightly due to
nominal changes in the following accounts office
supplies, phones, and membership and
association expenses - $400
Contracted services have been decreased as a
result of less reliance on external design and no
planned 2020 studies - $100,000
Debt servicing increased to reflect actual 2020
costs - $2,615
Building Inspection (not levy supported)
Materials and supplies have increased due to
nominal changes in office supplies, phone,
memberships and furniture and fixtures (planned
chair replacements) - $2,310
ClarW#on Draft Budget 2020 1 78
x Contracted services increased to reflect a $55,000
cost of digitization of existing building records into
a digital format. This is offset by a reduction in
consulting fees of $1,000- $54,000 ±
Parks
x Consulting expenses related to park development
reduced to anticipated needs in 2020 based on
historical trend of usage - $5,000 3
Claringon
Road Maintenance
x Contracted services for curb cuts added to the
budget as we are now contracting this service out,
budget in past was included in Operations. -
$6,500 ±
Draft Budget 2020 1 79
Page Intentionally Left Blank
Clam#on Draft Budget 2020 1 80
Operations
K)f 11
4�� ` •''
iii -
What Does Operations
Do?
The Operations Department is responsible for the
provision of services from 4 distinct sections being
Roads, Parks, Fleet Services and Buildings/Properties
Roads is responsible for a large network of urban and
rural road rights -of -ways. Maintenance services include
pothole repair, grading, bridges, signs, sweeping, ditches,
culverts, sidewalks, walkways, storm sewers, rural road
resurfacing, guidepost repairs, weed spraying and
pavement markings. Winter control operations also
represent a major role of the section by providing timely,
efficient and cost-effective services for patrol, road
plowing and snow removal.
Parks is responsible for the maintenance of all open
space areas, sports fields, trails, streetscape, forestry,
horticulture, litter, beaches, playgrounds, splash pads
and skate parks. The Parks section also has the
ClarM#on
responsibility for the operation of active cemeteries and
the set-up, grass cutting, sport field permitting and
support of municipally sponsored special events.
Fleet is an internal service provider with the core
responsibilities of acquiring, maintaining, regulating and
disposing of vehicles and equipment utilized for the
delivery of municipal services. The Fleet division
performs on-going maintenance to a wide variety of
equipment ranging between string trimmers to passenger
vehicles, ice resurfacers, snowplows and firefighting
apparatus.
Buildings and Properties is an internal service provider
responsible for the operation, maintenance, upkeep and
capital improvement of municipal spaces that include the
Municipal Administrative Center, Operations Depots,
Community buildings, Museum, Fire Halls and various
other building envelopes. Building Services is also
responsible for facilitating the defibrillator program for all
our community buildings.
Draft Budget 2020 1 82
Operations Department Operating Budget
Budget Summary
Clam#on Draft Budget 2020 1 83
000 Unassigned
Revenue
($210,752)
($216,498) User Charges
($215,000)
($221,000)
($208,800)
$12,200
Expenditures
$335
$1,106 Salaries, Wages & Benefits
$3,000
$3,000
$3,000
$108,974
$115,781 Materials & Supplies
$135,657
$184,666
$107,400
($77,266)
$9,920
$30,962 Contracted Services
$3,000
$3,000
$3,000
090 PSAB
Expenditures
$3,029,828
$3,218,421 Amortization Expense
130 Administration
Revenue
($367,790)
($281,499) User Charges
($171,123)
($146,000)
($125,000)
$21,000
Expenditures
$2,215,334
$2,210,781 Salaries, Wages & Benefits
$2,281,187
$2,611,991
$2,509,309
($102,682)
$95,162
$87,540 Materials & Supplies
$84,368
$84,768
$74,700
($10,068)
$5,030
Contracted Services
$11,000
$11,000
$11,000
$2,325,024
$2,965,648 Transfers from Res / RF / Cap Fund
$2,109,000
$2,265,000
($2,265,000)
324 Street Lighting
Revenue
($48,220)
($12,880) User Charges
($15,000)
($15,000)
($15,000)
Expenditures
$974,688
$908,829 Materials & Supplies
$1,070,000
$1,050,000
$1,100,000
$50,000
$336,004
$439,278 Contracted Services
$290,000
$315,000
$400,000
$85,000
Clam#on Draft Budget 2020 1 83
$904,469
$443,457
$629,844
$17,860
$43,220
($135,598)
$164,836
$139,989
$66,303
($24,308)
$25,673
($1,799)
$1,905
$909,632
$19,745
$865,532
$513,421
$675,147
$19,904
$98,000
($135,930)
$159,524
$142,265
$5,000
($24,528)
$24,773
($2,396)
$2,579
$891,643
Debt Services (Principle and Interest Paid)
325 Parks
Expenditures
Salaries, Wages & Benefits
Materials & Supplies
Contracted Services
Rents/Financial Expenses
Transfers from Res / RF / Cap Fund
326 Cemetery
Revenue
User Charges
Expenditures
Salaries, Wages & Benefits
Materials & Supplies
Transfers from Res / RF / Cap Fund
350 Waste Collection
Revenue
User Charges
Expenditures
Materials & Supplies
351 Recycling Collection
Revenue
User Charges
Expenditures
Materials & Supplies
370 Building & Property Services
Expenditures
Salaries, Wages & Benefits
$1,110,079
$492,950
$715,760
$22,000
$98,000
($127,800)
$172,490
$85,570
$5,000
($22,500)
$22,500
($1,500)
$1,500
$940,123
$1,046,806
$485,050
$800,760
$22,000
$100,000
($127,800)
$177,665
$90,360
$50,000
($22,500)
$22,500
($1,500)
$1,500
$976,373
$1,151,057
$515,750
$1,160,760
$30,000
($143,000)
$225,854
$95,700
$45,000
($22,500)
$22,500
($1,500)
$1,500
$992,159
$104,251
$30,700
$360,000
$8,000
($100,000)
($15,200)
$48,189
$5,340
($5,000)
$15,786
Claringon Draft Budget 2020 1 84
$585,067
$566,077
Materials & Supplies
$602,195
$590,750
$549,265
($41,485)
$116,021
$153,142
Contracted Services
$144,335
$144,325
$139,825
($4,500)
$7,710
$111,328
Debt Services (Principle and Interest Paid)
$111,328
$107,968
$107,799
($169)
$788,356
$938,000
Transfers from Res / RF / Cap Fund
$938,000
$954,250
($954,250)
380 Road Maintenance
Revenue
($18,460)
($19,420)
User Charges
($19,500)
($19,500)
($19,500)
Expenditures
$863,598
$893,586
Salaries, Wages & Benefits
$650,000
$755,000
$597,700
($157,300)
$1,285,413
$905,694
Materials & Supplies
$940,790
$980,240
$846,275
($133,965)
$711,247
$785,485
Contracted Services
$743,000
$1,192,000
$785,700
($406,300)
381 Hardtop Maintenance
Expenditures
$414,253
$406,467
Salaries, Wages & Benefits
$394,120
$412,500
$429,000
$16,500
$445,993
$465,561
Materials & Supplies
$410,500
$459,900
$456,100
($3,800)
$87,038
$81,931
Contracted Services
$104,500
$160,000
$160,000
382 Loosetop Maintenance
Expenditures
$60,368
$41,353
Salaries, Wages & Benefits
$71,000
$67,000
$72,500
$5,500
$317,370
$269,684
Materials & Supplies
$347,000
$348,000
$342,000
($6,000)
383 Winter Control
Revenue
($138,769)
($77,428)
User Charges
($100,000)
($100,000)
($90,000)
$10,000
Expenditures
$774,869
$936,900
Salaries, Wages & Benefits
$874,622
$855,000
$963,250
$108,250
$1,934,028
$1,983,318
Materials & Supplies
$1,285,000
$1,623,000
$2,010,000
$387,000
384 Safety Devices
Expenditures
ClarM#on Draft Budget 2020 1 85
2017
2018DESCRIPTION
1
1•
2020
CHANGE
ACTUALS
ACTUALS
BUDGET
BUDGET
BUDGET
$204,942
$192,822
Salaries, Wages & Benefits
$165,000
$175,000
$188,000
$13,000
$301,248
$392,147
Materials & Supplies
$554,840
$302,750
$342,900
$40,150
$5,484
$7,663
Contracted Services
$50,000
$50,000
$50,000
386 Stormwater Management
Expenditures
$36,054
$24,856
Salaries, Wages & Benefits
$10,000
$20,000
$20,000
$23,204
$11,770
Materials & Supplies
$15,500
$17,500
$8,000
($9,500)
$20,390
$3,000
Contracted Services
$92,000
$92,000
$92,000
$22,325
Transfers from Res / RF / Cap Fund
387 Regional Roads
Expenditures
$6,728
$7,177
Salaries, Wages & Benefits
$6,000
$7,500
$9,000
$1,500
$36,477
$36,722
Materials & Supplies
$24,300
$23,300
$33,500
$10,200
388 Fleet
Expenditures
$603,265
$545,863
Salaries, Wages & Benefits
$691,526
$621,060
$766,037
$144,977
$127,345
$144,117
Materials & Supplies
$92,000
$92,000
$92,000
$134,500
$134,500
Transfers from Res / RF / Cap Fund
$134,500
$134,500
($134,500)
440 Libraries
Expenditures
$3,486
$5,629
Materials & Supplies
$4,160
$4,160
$4,450
$290
$6,110
$35745
Contracted Services
$7,950
$9,300
$7,350
($1,950)
$182,385
$632,373
Debt Services (Principle and Interest Paid)
$637,692
$78,146
$78,342
$196
460 Museum
Expenditures
$175832
$205502
Materials & Supplies
$17,782
$17,270
$17,800
$530
$9,767
$15,360
Contracted Services
$10,500
$11,600
$12,000
$400
$21,6125339
$23,364,397
Total 36 Operations
$19,110,901
$19,954,158
$17,004,182
($25949,976)
ClarM#on Draft Budget 2020 1 86
Budget Highlights
Unassigned
Revenue reduced to reflect decrease in
anticipated cost recoveries, and site rentals of
$14,200. Offset by an increase in sport field
rentals of $2,000. Reduced cost recovery revenue
to reflect anticipated reduction as a result of 407
work completion - $12,200
Materials and supplies decreased from significant
decrease in miscellaneous operating supplies for
connecting link traffic signals relates to work done
by Region on traffic signals - $77,266
Administration
Miscellaneous revenue decreased as a result of
anticipated reduction resulting from 407 work
completion - $21,000
Materials and supplies decreased as a result in
decreases in various accounts including office
supplies, phones, books, clothing, postage and
CIarW#oa
Active Net fees were decreased to reflect actuals -
$10,068
Street lighting
Electricity for street lighting increased based on
rates, savings resulting from LED will be placed in
reserve to repay LED replacement loan
-$50,000
Contracted services increased for increased
ONT1 Call contract costs as well as maintenance
on LED lights - $85,000
Parks
Materials and supplies increased primarily due to
fleet allocation for forestry vehicles ($41,000)
being allocated to the sub -department. This is
offset by reductions in miscellaneous operating
supplies of $15,000 and nominal changes to
phones and utilities - $15,300
Contracted services increased primarily as a result
of the urban trees contract being transferred from
Draft Budget 2020 1 87
roads maintenance to parks (forestry). Individual
contract accounts that relate to forestry services
have been moved to a specific forestry contract
account. for structures reduced to reflect historical
trend - $360,000
Increased rental expenses to reflect anticipated
needs for rental equipment - $8,000
Cemetery
The Municipality took control of Orono Cemetery in
2019. Increased cemetery user fees to reflect
Orono Cemetery other revenues ($14,200) which
will now be collected by the Municipality.
Increased revenues for St. George's Cemetery to
reflect trend - $15,200
Materials and supplies increased due to nominal
increases in various accounts for all the
cemeteries maintained by the Municipality. As
well, in 2019 the Municipality took over the
operations of the Orono Cemetery. The related
operating costs will be funded from the grant funds
ClarW#on
that were provided to the cemetery board in 2019
and previous years - $5,340
Building and Property Services
Materials and supplies decreased overall due to
changes in utilities, repairs and maintenance and
fire equipment supplies in the Municipality's 10
cost centres for buildings. An additional building
was added in 2020, 156 Church St. - $41,485
Contracted services decreased as a result of a
decrease in the fire equipment servicing contract
($7,250). This is offset by new contracts being
established for 156 Church St. ($2,700) - $4,500
Road Maintenance
Materials and supplies decreased as a result of
contracting out bridge maintenance, and ditching.
An increase in supplies for GPS units for vehicles
as well as establishment of a budget for
emergency clean-up offset the decrease
-$133,965
Draft Budget 2020 1 88
x Contracted services decreased mainly as a result
of the urban tree and brush contracts being moved
to Parks ($730,000). Bridge maintenance, culverts,
ditching, catch basin, emergency clean up, senior
snow clearing, and sidewalk maintenance
contracts all increased as a result of increased
usage - $406,300 3
Hardtop Maintenance
x Decrease in materials and supplies reflective of
fleet allocation decrease. This is offset by
increase for Region of Durham hydrant fees -
$3,800 3
Loosetop Maintenance
x Materials and supplies decreased due to fleet
allocation ($8,000) net of increase in summer
maintenance - $6,000 3
Winter Control
x Materials and supplies increased to get closer
actual costs (phased in over two years). Fleet
Claringon
allocation has also increased as winter operations
increase - $387,000 ±
Safety Devices
x Materials and supplies have increased primarily
due to additional work planned for guiderail and
nominal changes to other safety related devices
including rail crossings - $40,150 ±
Stormwater Management
x Materials and supplies decreased as a result of
fleet allocation and miscellaneous expenses to
reflect need in 2020. Most maintenance will be in
capital budget as larger in scope - $9,500 3
Regional Roads
x Increased materials and supplies to reflect fleet
allocation of street sweeper and salt/sand used on
regional roads - $10,200 ±
Draft Budget 2020 1 89
Libraries
x Increased repairs and maintenance for library
locations to reflect increased cost of supplies -
$290 ±
x Decreased contract cost a reflection of reduced
snow removal contract costs - $1,950 8
x Increased debt servicing costs a reflection of
increased principal payment net of reduction in
interest. This is based on actual loan agreement
- $196 ±
Claringon
Museums
x Contracted services increased due to fire
equipment contract cost increase - $400 ±
Draft Budget 2020 1 90
Community
�.. Services
What Does Community
Services Do?
The Community Services Department works together
with our community partners to provide a variety of fun
and accessible recreation opportunities in a welcoming,
safe environment.
The Facilities Section is responsible for the
development and maintenance of the Municipality's eight
recreation facilities, represented by the
South Courtice Arena
x Courtice Community Complex
x Darlington Sports Centre
x Garnet B. Rickard Recreation Complex
Bowmanville Indoor Soccer
x Orono Park Pool
ClarM#on
Alan Strike Aquatic and Squash Centre
Diane Hamre Recreation Complex.
The Recreation Services Section provides a wide
variety of programming opportunities to all residents.
This section's key areas of program delivery are aquatics,
health and fitness, youth and adult recreation
programming, as well as older adult services.
The Client Services Section coordinates the
Department's customer services function and involves
the operation of our facility customer services and
reception areas, the facility permitting process, the
preparation of the community guide and overall
maintenance of our recreation software system.
In addition, Client Services is also responsible for the
Community Development portfolio providing services and
support such as municipal grants and sponsorships,
special events, workshops, community support and
provides representatives and guidance to the Municipal
Diversity Committee.
Draft Budget 2020 1 92
Community Services Operating Budget
Budget Summary
CIarW#oa Draft Budget 2020 1 93
090 PSAB
Expenditures
$1,993,895
$2,019,637
Amortization Expense
130 Admin
Revenue
($61,388)
($66,333)
User Charges
($43,500)
($43,500)
($63,500)
($20,000)
Expenditures
$858,321
$924,312
Salaries, Wages & Benefits
$994,652
$952,429
$958,743
$6,314
$100,069
$168,958
Materials & Supplies
$163,000
$67,700
$69,070
$1,370
$17,611
$2,867
Contracted Services
$60,000
($60,000)
$813,922
$772,370
Transfers from Res / RF / Cap Fund
$810,700
$737,200
($737,200)
420 Recreation Services Admin
Revenue
($6,490)
($6,470)
User Charges
($8,000)
($3,900)
($1,230)
$2,670
Expenditures
$1,052,154
$1,164,565
Salaries, Wages & Benefits
$1,157,838
$900,785
$929,233
$28,448
$25,454
$27,858
Materials & Supplies
$30,850
$27,600
$26,942
($658)
421 Facilities
Revenue
($2,175,425)
($2,251,888)
User Charges
($2,264,166)
($2,283,700)
($2,357,646)
($73,946)
Expenditures
$4,015,859
$4,261,565
Salaries, Wages & Benefits
$4,121,539
$3,451,862
$3,604,093
$152,231
$2,464,542
$2,595,166
Materials & Supplies
$2,630,848
$2,564,050
$2,641,186
$77,136
$154,188
$115,416
Contracted Services
$145,800
$154,900
$157,434
$2,534
CIarW#oa Draft Budget 2020 1 93
$3,105,958
$2,115,485
Debt Services (Principle and Interest Paid)
$2,115,485
$2,111,799
$1,957,836
($153,963)
422 Proshop
Revenue
($11,790)
($14,452)
User Charges
($11,000)
Expenditures
$6,052
$6,726
Materials & Supplies
$5,700
423 Concession
Revenue
($390,834)
($194,092)
User Charges
($418,500)
($66,100)
($66,140)
($40)
Expenditures
$163,340
$97,851
Salaries, Wages & Benefits
$209,479
$201,817
$114,145
Materials & Supplies
$191,000
424 Aquatic Programs
Revenue
($1,100,732)
($1,157,825)
User Charges
($1,072,800)
($1,129,300)
($1,172,741)
($43,441)
Expenditures
$772,424
$799,406
Salaries, Wages & Benefits
$800,787
$862,656
$912,481
$49,825
$46,385
$44,062
Materials & Supplies
$52,050
$51,450
$61,830
$10,380
425 Fitness Programs
Revenue
($520,958)
($510,788)
User Charges
($612,000)
($576,500)
($532,295)
$44,205
Expenditures
$342,770
$361,966
Salaries, Wages & Benefits
$358,949
$356,716
$364,173
$7,457
$22,434
$25,203
Materials & Supplies
$30,500
$28,800
$28,850
$50
$2,400
$1,500
Rents/Financial Expenses
$3,600
$3,600
$2,000
($1,600)
426 Recreation Programs
Revenue
($529,925)
($538,627)
User Charges
($537,000)
($544,500)
($566,015)
($21,515)
ClarM#on Draft Budget 2020 1 94
Claringon
$467,664
$472,402
Expenditures
$398,383
$443,485
Salaries, Wages & Benefits
$72,207
$75,235
Materials & Supplies
$51,604
$92,556
Contracted Services
$2,208
$1,258
Rents/Financial Expenses
$300
($176,400)
427 Community Development
($191,903)
($14,503)
Revenue
($165,220)
($208,377)
User Charges
$188,800
$195,600
Expenditures
$1,899
$1,318
Salaries, Wages & Benefits
$214,661
$216,840
Materials & Supplies
$3,250
$5,727
Contracted Services
$5,088
$18,001
External Transfers to Others
($49,631)
$116,789
428 55+ Active Adults
$142,812
$36,517
Revenue
($92,309)
($109,408)
User Charges
$10,500
$14,500
Expenditures
$87,946
$93,648
Salaries, Wages & Benefits
$20,721
$24,191
Materials & Supplies
$10,133
$12,627
Contracted Services
$749
$913,258
Rents/Financial Expenses
$13,297
429 Customer Service
$132,736
$16,522
Revenue
User Charges
Expenditures
$1,104
Salaries, Wages & Benefits
Materials & Supplies
Claringon
$467,664
$472,402
$501,408
$29,006
$63,700
$67,300
$68,830
$1,530
$90,500
$46,000
$47,300
$1,300
$3,800
$2,500
$2,800
$300
($176,400)
($177,400)
($191,903)
($14,503)
$2,473
$7,100
$8,448
$1,348
$188,800
$195,600
$197,675
$2,075
$4,500
$34,500
$34,700
$200
$5,000
($99,100)
($112,600)
($162,231)
($49,631)
$116,789
$106,295
$142,812
$36,517
$30,000
$24,000
$25,400
$1,400
$10,500
$14,500
$16,550
$2,050
$3,500
$1,000
$3,000
$2,000
($11,500)
($15,675)
($4,175)
$913,258
$926,555
$13,297
$116,214
$132,736
$16,522
Draft Budget 2020 1 95
Budget Highlights
Administration
x Miscellaneous revenue increased to reflect
historical actuals, previously not budgeted for -
$20,000 ±
x Materials and supplies increased as a result of
nominal changes in various accounts including
phone/fax, periodicals, postage, memberships and
travel decreased to reflect 2020 requirements
- $1,370 ±
Claringon
x Consulting decreased to reflect 2019 one-time
procurement of consulting services for recreation
needs study update not needed in 2020
-$60 '000 3
Recreation Services Administration
x Departmental issued clothing revenue reduced to
reflect change in policy that no longer charges for
certain uniforms - $2,670 3
x Materials and supplied included nominal changes
across various phone, repairs and membership
accounts resulting in a decrease overall - $658 3
Draft Budget 2020 1 96
450 Client Services
Expenditures
Salaries, Wages & Benefits
$352,234
$384,696
$32,462
Materials & Supplies
$12,640
$12,840
$200
473 Community Grant Program
Expenditures
$60,000
$59,250
External Transfers to Others
$60,000
$60,000
$60,000
480 Municipal Sponsorships
Expenditures
$35,000
$34,500
External Transfers to Others
$35,000
$35,000
$35,000
$12,068,373
$11,640,538
Total 42 Community Services
$9,662,537
$9,843,090
$9,185,245
($657,845)
Budget Highlights
Administration
x Miscellaneous revenue increased to reflect
historical actuals, previously not budgeted for -
$20,000 ±
x Materials and supplies increased as a result of
nominal changes in various accounts including
phone/fax, periodicals, postage, memberships and
travel decreased to reflect 2020 requirements
- $1,370 ±
Claringon
x Consulting decreased to reflect 2019 one-time
procurement of consulting services for recreation
needs study update not needed in 2020
-$60 '000 3
Recreation Services Administration
x Departmental issued clothing revenue reduced to
reflect change in policy that no longer charges for
certain uniforms - $2,670 3
x Materials and supplied included nominal changes
across various phone, repairs and membership
accounts resulting in a decrease overall - $658 3
Draft Budget 2020 1 96
Facilities
x Revenue from facility rentals increased to reflect
changing demands and programs offered in the
various locations - $73,946 ±
x Materials and supplies have increased mainly as a
result of repairs and maintenance and utility
expenses across the eight cost centres. South
Courtice Arena has planned vehicle repairs while
other facilities will vary in the type of repair work
planned for 2020 - $77,136 ±
Concessions
x Vending commissions increased to reflect
anticipated revenue - $40 ±
Aquatic Programs
x Revenues increased to reflect anticipated program
registrations throughout the facilities - $43,441 ±
x Program supplies at DHRC, CCC and ASC
increased to reflect increased programming at
these facilities - $10,380 ±
Claringon
Fitness Programs
x Revenues for programs at various facilities
decreased to reflect anticipated participation in
programs - $44,205 3
x Materials and supplies reflect equipment purchase
at the CCC to reflect anticipated need for
equipment replacement (non -capital) - $50 ±
x Facility rentals decreased to reflect reduced
programming and therefore less requirement for
leased space - $1,600 3
Recreation Programs
x Revenues adjusted to reflect changing programs
and locations. Preteen dances have been
eliminated while a significant increase in summer
day camp revenues - $21,515 ±
x Net increase in materials and supplies reflects an
increase in program supplies and a decrease in
phone and fax - $1,530 ±
Draft Budget 2020 1 97
Contracted services increased as a net result of
elimination of preteen dance and increased day
camps - $1,300
Financial services and rental expenses increased
as a result of anticipated increase in building
rentals for children programs - $300
Community Development
Increasing revenue is a result of review of special
events and the revenue received. Created a
revenue for Canada Day activities for
sponsorships received - $14,503
Program supplies for specific events have been
reallocated to reflect actuals and anticipated needs
-$2,075
New Year's Eve party contracted service
increased to reflect historic actuals and increasing
popularity of event - $200
55+ Active Adults
ClarM#on
Revenues increased across programs to reflect
increased demand and anticipated programming
for 55+ adults - $ 49,631
Materials and supplies increased to reflect
increase in programming - $1,400
Contracted services increased to reflect increase
in programming - $2,050
Rent increased to reflect demand for special
events - $2,000
Customer Service
Revenues increased to reflect merchandise sales
anticipated - $4,175
Materials and supplies increased for Active Net
fees to reflect anticipated transaction fees for
service of software, merchandise expenses and
miscellaneous expenses - $16,522
Draft Budget 2020 1 98
Client Services
Net increase a reflection of savings in phone / fax
with an increase in travel between facilities
-$440
Claringon Draft Budget 2020 1 99
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Clam#on Draft Budget 2020 1 100
Planning
Services
y'T.
L.�
Ilk
44
`Y
R.- i -,ice
What Does Planning
Services Do?
This department is further broken down into the following
divisions:
x Development Review
x Community Planning
x Special Projects
x Administration (which includes Crossing Guards)
Development Review provides comments, analysis and
recommends approval on a variety of development
related planning applications and policies. This division
implements Provincial and Regional policies that guide
growth and manage the use of land within Clarington.
The Community Planning division promotes strategic
growth and policy through land use planning, community
Clarm#orl
planning. Some of its responsibilities include urban
growth management, Secondary Plan studies as well as
commercial development applications.
The Special Projects division provides comments on
Environmental Assessments that affect Clarington such
as environmental assessment reviews for the Durham
York Energy Centre expansion, St. Mary's alternative
fuels and Port Granby Project. In addition, Special
Projects is responsible for heritage planning and
incentives, the Community Improvement Plans and
incentives, Real Estate acquisitions and disposals and
commenting on environmental impacts.
The Administration division supports the other three
divisions by providing administrative services including
minutes of Pre -Consultations, development application
tracking and processing together with secondary plan
coordination as well as the Crossing Guard Program.
Draft Budget 2020 1 102
Planning Services Operating Budget
Budget Summary
Cl #oa
$426,521
$217,850
$689,830
$434,204
$238,750
$696,728
$438,591
$238,750
($702,300)
($814,400)
000 Unassigned
$2,911,635
$3,052,707
Expenditures
$401,178
$418,478
Salaries, Wages & Benefits
$49,427
$145,661
Materials & Supplies
$683,000
$689,830
Transfers from Res / RF / Cap Fund
090 PSAB
Expenditures
$2,863
$2,863
Amortization Expense
130 Administration
Revenue
($1,082,209)
($939,339)
User Charges
Expenditures
$2,667,220
$2,867,313
Salaries, Wages & Benefits
$69,364
$73,583
Materials & Supplies
$198,244
$195,980
Contracted Services
$194,589
$327,058
Transfers from Res / RF / Cap Fund
385 Environmental
Revenue
($1,170)
User Charges
Expenditures
Contracted Services
430 Small Boards
Expenditures
$1,135
Materials & Supplies
Cl #oa
$426,521
$217,850
$689,830
$434,204
$238,750
$696,728
$438,591
$238,750
($702,300)
($814,400)
($862,300)
$2,911,635
$3,052,707
$3,107,819
$92,700
$91,450
$114,750
$27,000
$187,000
$186,000
$12,500
$12,500
$12,500
$1,500
$123,695
$1,500
$4,387
($696,728)
($47,900)
$55,112
$23,300
($1,000)
$123,695
Draft Budget 2020 1 103
2017 2018DESCRIPTION 1 1' 2020 CHANG
ACTUALS ACTUALS BUDGET BUDGET BUDGET
501 Tile Drainage
Revenue
($870) User Charges
Expenditures
$869 Debt Services (Principle and Interest Paid)
502 Development Review
Revenue
($278,327) User Charges
Expenditures
$11,226 Materials & Supplies
$358,072 Contracted Services
$3,183,675 $3,872,363 Total 50 Plan. Services $3,675,736 $3,900,439 $3,361,305 ($539,134)
Budget Highlights
The following items highlight the 2020 budget submission
for Planning Services:
Administration
Planning fees were decreased to reflect predicted
demand in 2020 - $78,100
ClarW#oa
Administration fees for secondary plans have been
increased to reflect projected recoveries on these
projects in 2020 - $126,000
Materials and supplies reflect decreases in office
related expenses (supplies, phones, office
equipment, books) as well as an increase in
postage to reflect anticipated need for ZONE
Clarington communication - $23,300
Draft Budget 2020 1 104
Environmental
x Created contracted services for work to be
completed on the Port Granby Nature Reserve.
These funds are offset by a transfer from reserve
resulting in no net levy impact - $123,695 ±
Clam#on Draft Budget 2020 1 105
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Clam#on Draft Budget 2020 1 106
�.5.lot�Clarington
•-PPublic Library
S
i
.P
What Does Clarington
Library and Museums Do?
Clarington Public Library
The Clarington Public Library empowers and enriches the
lives of residents by connecting them to responsive,
accessible, high quality services and resources. The
Library provides service through four branch locations:
Bowmanville, Courtice, Newcastle, and Orono.
Clarington Public Library enhances cultural, educational
and economic well-being. The Library is an active
connector for social interaction and learning, which
facilitates and strengthens community partnerships.
Library services are comprised of:
Lending collections (such as books, DVDs,
magazines, video games, audio books)
Online resources including e -books, digital audio
books and online resources
Clara OR
Children's literacy programs
Educational workshops and life-long learning
Computer access and Wi-Fi hotspots
Quiet study space
Meeting room access
The Clarington Public Library Board oversees the
strategic direction of the Library under the provisions of
the Ontario Public Libraries Act.
Clarington Museums
The Clarington Museums and Archives has year-round
exhibits where residents and visitors can learn and
explore. The Museums provides services at its three
locations: Bowmanville Museum, Clarke Museum and
Archives, and Sarah Jane Williams Heritage Centre.
Draft Budget 2020 1 108
Operating Budget Summary
The operating budget for the Clarington Library starting in January 2020 will include the Clarington Museum.
Historical Funding
The historical funding for the Clarington Library and the
Clarington Museum and Archives for the years 2015 to
2020 are as follows:
Claringon
Historical Funding for Clarington Public
Library and Museum
$4,000,000
$3,000,000
$2,000,000
$1,000,000
5-
2015 2016 2017 2018 2019 2020
award award award award award request
■ Clarington Library ■ Clarington Museum
Draft Budget 2020 1 109
Budget Highlights
Clarington Public Library
x The request for the Clarington Public Library is at
the 2.0% target set by Council. The budget was
presented to and approved by the Clarington
Public Library Board.
Claringon
Clarington Museums
x The request for the Clarington Museums is at the
2.0% target set by Council. The budget was
presented to and approved by the Clarington
Public Library Board.
Draft Budget 2020 1 110
'0000,
•Art and
}Culture
R
Niel
� IF
+ �¢,
What Does Art and Culture
Do?
The Visual Arts Centre of Clarington is a not-for-profit
charitable organization which nurtures the cultural
development of Clarington by encouraging the creativity
through arts education, exhibition, and promotion.
Budget Summary
Visual Arts Budget Impact
The operating budget for the Visual Arts Centre is the
Municipality's contribution to this organization.
2017 2018 DESCRIPTION 2018 2019 2020 CHANGE
ACTUALS ACTUALS BUDGET BUDGET BUDGET
465 Culture
Expenditures
$210,848 $210,040 External Transfers to Others $210,848 $215,065 $219,366
$4,301
$210,848 $210,040 Total 64 Culture $210,848 $215,065 $219,366
$4,301
Glr]rM#on Draft Budget 2020 1 112
Historical Funding
The five-year financial support provided to the Visual Arts
Centre is as follows:
$225,000
$220,000
$215,000
$210,000
$205,000
$200,000
$195,000
$190,000
Financial Support 2015 to 2020
Visual Arts Centre
■ 2015 award ■ 2016 award ■ 2017 award
■ 2018 award ■ 2019 award 2020 request
Budget Highlights
Visual Arts Centre
x This request is within the 2.0% target and is to
provide ongoing support for programs at the Visual
Arts Centre — $4,301 ±
Cjarin#on Draft Budget 2020 1 113
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Clam#on Draft Budget 2020 1 114
External
m
Agencies
w
- -IMFdLdm
External Agencies Operating Budget Impact
External agencies operate outside of the Municipality's operational functions and are not consolidated into the
Municipality's financial statements for reporting purposes. The operating grants provided to these organizations are
presented below:
Budget Summary
Breakdown by Agency
The breakdown by agency is as follows:
External Agency
2019 Award
2020 Request
$ Change
% Change
Community Care Durham
$50,000
$50,000
$0
0.0%
Bowmanville Older Adults Association
306,800
312,936
6,136
2.0%
John Howard Society
276,731
331,226
54,495
19.7%
Newcastle Community Hall
20,000
20,000
0
0.0%
Grandview Children's Centre
20,000
20,000
0
0.0%
ClarM#on Draft Budget 2020 1 116
Historical Funding
The following chart shows the past five years of support from Council for each agency:
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
1-3
ciffingon
Fiscal Support for External Agencies
2015 to 2020
Community Care Bowmanville Older John Howard Society
Durham Adult
W
Newcastle Community Orono Cemetery Board Grandview Child rens
Hall Centre
■ 2015 award ■ 2016 award 2017 award 2018 award 2019 award 2020 request
Draft Budget 2020 1 117
Budget Highlights
-- Community Care Durham
The 2020 request has seen no increase from 2019
levels - $0
Bowmanville Older Adult Association
This request is within the 2.0% target increase and
is to assist with provision of services to adults in
the Bowmanville area - $6,136
John Howard Society (Firehouse Youth)
The request from the John Howard Society
exceeds the directed 2.0% target set by Council in
September 2019. It should be noted that the
increase is primarily due to the annualization of
operations of the Newcastle Youth Centre at the
Diane Hamre Recreation Centre. Funding in 2019
was for a partial year, the funding request is to
fund the operations of the centre for the full year
-$54,495
Clara OR
Newcastle Community Hall
The 2020 request has seen no increase from 2019
levels - $0
Grandview Children's Centre
This is the second year of a five-year request from
the Grandview Children's Centre for capital
support. Council approved the request in 2019, no
additional request has been made - $01#�'
Draft Budget 2020 1 118
w
Glr]rington Draft Budget 2020 1 119
Long-term Debt
Introduction
The Municipality of Clarington currently has external debt,
issued by the Region of Durham (the Region), related to
capital infrastructure. The Province of Ontario limits
municipal debt based on a maximum percentage of
revenues that may be used to service the debt costs on
an annual basis. Debt servicing costs include interest
and principal payments and is currently limited to 25% of
the municipality's net own source revenues.
Annuai Kepayment Limit
The Province of Ontario annually provides municipalities
with the Annual Repayment Limit (ARL), which is the
municipality's calculation of revenues and debt servicing
costs. For the year 2019, the Municipality of Clarington's
ARL statement indicates that has a repayment limit of
approximately $19,793,000 with available space of
approximately $15,963,000.
Clarin#on
The Municipality's debt servicing costs, as a percentage
of net revenues, are not projected to exceed the ARL in
2020. Finance is working on a debt management policy
which will be brought to Council in 2020.
The Municipality's 2020 ARL statement has not been
provided to the Municipality at the time of writing. It is
expected to be higher than the 2019 limit as tax revenues
increased and no additional debt was issued during 2019.
Existing Debt
The Municipality currently has external debt, issued
through the Region, related to:
Bowmanville Indoor Soccer — maturing in 2024,
this debt was for the construction of the
Bowmanville Indoor Soccer facility and is funded
primarily through development charges.
Rickard Recreation Complex — maturing in 2021,
this debt was for major renovations at the Rickard
Recreation Complex and is funded primarily
through development charges.
Draft Budget 2020 1 120
Diane Hamre Recreation Complex — maturing in
2022, this debt was for the construction of the
Diane Hamre Recreation Complex and is primarily
funded through development charges.
Green Road — maturing in 2029, this debt was for
the grade separation of the railroad track and
Green Road. This debt is development charge
funded.
Courtice Library — maturing in 2031, this debt
was for the Courtice Branch of the Clarington
Public Library. This debt is primarily development
charge funded.
Rickard Recreation Centre Improvements —
maturing in 2032, this debt was renovations at the
RRC including the replacement of Pad A arena
floor, roof replacement and repainting. This debt is
tax levy funded.
Municipal Administration Centre Improvements
— maturing in 2032, this debt was various
renovations including main boiler replacement,
roof replacement, accessibility improvements,
ClarW#oa
audio visual system updating, lighting retrofits and
building security. This debt is tax levy funded.
The following chart shows the projected ending balances
for the existing external debentures:
Total Ending Balance for Existing Long
Term Debt
2019 to 2033
15,000,000
10,000,000
5,000,000
N M I* Ln lD I" W M O M
ci N N N N N N N N N N M M M M
O O O O O O O O O O O O O O O
N N N N N N N N N N N N N N N
■ Total
Draft Budget 2020 1 121
The following table summarizes the debt servicing costs
for the existing debt for the taxation year 2020:
DebenturePrincipal-.
397,000
147,417
L Loan
Payments
Payments Servicing
Bowmanville
$144,000
$20,755 $164,755
Indoor Soccer
Rickard
58,698
25,312
Recreation
98,016
6,699 104,715
Centre
Improvements
Diane Hamre
Recreation
1,500,000
104,356 1,604,356
Centre
Administration
75,319
Green Road
397,000
147,417
544,417
Courtice Library
61,000
17,342
78,342
Rickard
Recreation
58,698
25,312
84,010
Centre
Improvements
Municipal
Administration
75,319
32,480
107,799
Centre
Improvements
$2,334,033
$354,362
$2,688,395
ClarW#oa
Proposed New Debt
The Municipality of Clarington is proposing new long-term
debt financed projects in 2020; however, the timing of the
issuance of the debenture is subject to several factors.
The future debt relates to a proposed South Bowmanville
Recreation Centre which may include a twin ice pad,
public library space, meeting rooms, public gathering
space. The Municipality has applied for funding through
the Investing in Canada Infrastructure Program (ICIP) to
fund approximately 75% of the approximately $50 million
project. Within the 2020 capital budget, $4.2 million has
been included as debt financed capital related to the
design and construction phase of this project. While the
work may be started in 2020, it is not anticipated that
debenture financing will be obtained until at least 2021.
If the Municipality is successful with its grant application,
it is being proposed that $12.8 million would be
debentured in 2021 for a 20 -year period. The proposed
debt balance from 2020 to 2040 is as follows:
Draft Budget 2020 1 122
Debt Balance Forecast - Grant Funding
2020 to 2040
■ Existing Debt ■ Proposed Debt - SBRC
$ 25,000,000
$ 20,000,000
$ 15,000,000
$ 10,000,000
$ 5,000,000 ' I I I I I ' ' ' ' , ■ _
,LO ,y0 ,y0 ,ti0 ,ti0 ,ti0 ,ti0 ,ti0 ,ti0 ,ti0 ,ti0
At this time, it is anticipated that much of the Municipal
portion of the debt servicing costs would be covered
through development charges or equivalent. The
Municipality's ARL in 2019 is approximately $19 million;
the proposed debt would not exceed the regulated debt
limit. The forecasted debt servicing from 2020 to 2040 is
as follows:
Claringon
Debt Servicing Costs with Forecasted Debt
2020 to 2040
4,000,000.00
3,500,000.00
3,000,000.00
2,500,000.00
2,000,000.00
1,500,000.00
1,000,000.00
500,000.00 I I I I I I I I I
ti10 ti� 3� 3� �� �10
,LO ,ti0 ,y0 ,LO ,LO ,LO ,LO ,LO ,LO ,y0 ,y0
■ Total Debt Servicing - SBRC with grant
■ Total Debt Servicing - Existing
Draft Budget 2020 1 123
Conclusion
The Municipality of Clarington is within the statutory limit
for debt servicing costs as mandated by the Province of
Ontario. The Municipality carries a relatively low debt
load which is funded mainly from development charges
as the debt relates to growth related capital projects.
While reliance on debt is anticipated to increase in the
coming years as growth related capital infrastructure is
built, there may need to be consideration for long-lived
replacements being funded from debt, if appropriate.
This will be the focus of the new debt management policy
being developed.
Claringon Draft Budget 2020 1 124
a
Clam#on Draft Budget 2020 1 125
Capital Budget
Introduction
A municipality's capital budget outlines the investment it
is going to make for the year in the creation, purchase,
repair and rehabilitation in the assets that it uses to
provide services.
Infrastructure is the single largest investment that the
Corporation makes and forms the foundation of the
services we provide to stakeholders. Without
infrastructure investment, economic, population and
service growth cannot occur or be sustained.
Infrastructure is costly to build, renew or replace and
often takes years to plan, design and complete. This
investment of resources ensures that the Municipality can
provide services at the levels that our taxpayers have
come to expect. Due to the timing required to plan,
purchase/build and operate assets, it is important to take
a long-term view and plan accordingly.
Clarington's capital budget sets funding for:
Clarm#on
Capital assets: The physical items that the
Municipality owns or controls that have some form
of financial value, for example, the Diane Hamre
Recreation Centre; and
Municipal Infrastructure: The equipment and
systems that provide the Municipality with roads,
bridges, culverts, stormwater systems, and
recreation facilities.
As further development occurs, the capital budget will
become a well scheduled process, relying heavily on the
asset management plans of a municipality to help make
decisions regarding project priorities and timing.
Many municipalities face an infrastructure gap/deficit, the
difference between the work that needs to be done to
keep municipal assets and infrastructure in good working
condition, and the funds available to do so. The
realization of this gap has led to various asset
management changes, the most recent of which is
Ontario Regulation 588/17.
Draft Budget 2020 1 126
Under Ontario Regulation 588/17, all Ontario
municipalities are required to have:
Equipment
2%
A strategic asset management policy by July 1,
Vehicles
2019, reviewed and updated at least every five
3%
years;
Buildings
15%
An asset management plan for water, wastewater,
storm, roads, bridges and culverts by July 1, 2021;
Land
and
Improvements rr
4%
An asset management plan for buildings,
machinery and equipment, land improvements and
vehicles by July 1, 2023
The Municipality is working towards the development of
asset management plans to meet the regulation's
requirements.
The following chart breaks down the cost of assets
owned by the Municipality at December 31, 2018; this
chart shows that over half of the assets owned by the
Municipality relate to roads.
Assets by Category - 2018
Road and
Related
55%
Land Storm Sewers
10% 11%
Summary of 2020 Capital
Budget
Each year the Municipality budgets for capital projects
which could be as simple as the purchase of a piece of
equipment or as complex as the construction of a bridge.
Funding for these projects come from a variety of sources
which may be tax levy, development charges, external
grants or debt. The 2020 capital budget proposes an
investment of approximately $28,722,900 in assets used
to provide services to taxpayers.
ClarM#on Draft Budget 2020 1 127
Sources of Financing
The following chart summarizes the proposed breakdown
for source of funding the 2020 Capital Budget. The three
largest sources of financing are tax levy, development
charges and reserve funds.
Sources of Financing - 2020 Capital
Budget
$ 9,000,000
$ 8,000,000
$ 7,000,000
$ 6,000,000
$ 5,000,000
$ 4,000,000
$ 3,000,000
$ 2,000,000
$ 1,000,000
Over the past ten years the Municipality has seen a
continuing increase in the tax levy support for the capital
budget. This increase has often been higher than the
overall municipal tax levy increase. The tax levy support
for capital over the past ten years is shown below:
Tax Support for Capital Budget
2010 to 2020
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
,e5 �a5 e��' e0� e°� $2,000,000
$1,000,000
O O O O O O O O
N N N N N N N N
0000 Qat O
O O O
N N N
Claringon Draft Budget 2020 1 128
The Municipality's capital budget is primarily reflective of
hard infrastructure assets such as roads, bridges,
buildings. The Departmental summary of the total cost
for the 2020 budget is as follows:
Total Capital Cost By Department
2020 Capital Budget
$ 16,000,000
$ 14,000,000
$ 12,000,000
$ 10,000,000
$ 8,000,000
$ 6,000,000—
$ 4,000,000
$2,000,000 —
$
e��Gey 5 �`e
`,` 4, 5 e ca`�ooy e.0`;
ca
(14 e'�
OoiQo t�`��ee o��o
Glade#o 2
The Municipality's tax levy support for capital by
department is as follows:
Tax Levy Support by Department - 2020
Capital Budget
$ 4,000,000
$ 3,500,000
$ 3,000,000
$ 2,500,000
$ 2,000,000
$ 1,500,000
$ 1,000,000
$ 500,000 ■
Q
tame z�oA c`oo° pQ cJ
Draft Budget 2020 1 129
The Municipality's capital budget by department is summarized as follows:
Department
Corporate Services
$ 570,500
External
$ 0
$ 0
Reserve
$ 152,000
Development
$ 0
Debt
$ 0
Clerk's
4,500
0
0
35,000
40,500
0
Emergency Services
153,925
0
20,000
63,000
76,000
0
Engineering Services
3,346,536
804,904
200,000
4,669,893
6,064,667
0
Operations
3,110,000
0
175,000
1,682,000
1,278,000
0
Community Services
310,000
0
0
771,000
0
4,200,000
Planning Services
634,717
0
68,979
0
0
0-
0
Library
Library
164,176
0
0
0
127,589
-
0
Total
$ 8,294,354
$ 804,904
$ 463,979
$ 7,372,893
$ 7,586,756
$ 4,200,000
Claringon Draft Budget 2020 1 130
Caaital Projects 2020
The Municipality of Clarington's capital projects vary in size and complexity from the replacement of computer hardware to
the complete reconstruction of segments of road related infrastructure.
A project may be completed with a single budget year, while larger infrastructure projects could span multiple years. The
funding sources for capital projects include grants received from the Province of Ontario and the Government of Canada,
development charges, reserves and reserve funds, tax levy and debt.
Corporate Services
The Corporate Services Department capital requests are from the Information Technology division.
Within the computer software component is additional funds for the replacement of the land development office
(LDO) software. This software will be a corporate wide software which will provide improved mobility, resident
interactivity and customer service response.
Claringon Draft Budget 2020 1 131
Clerk's
The Clerk's Department includes capital requests from Animal Services and Municipal Law Enforcement divisions.
Animal Services
The Animal Services vehicle is a planned replacement for the service funded from the Clerk's Fleet Reserve Fund.
This vehicle is used for animal enforcement and transportation.
Municipal Law Enforcement
-- The Municipal Law Enforcement new vehicle is a growth -related expenditure and is funded 90% from development
charges. In accordance with Council's Strategic Plan priority on environmental sustainability, this vehicle will be an
electric vehicle.
Claringon Draft Budget 2020 1 132
Emergency Services
Emergency Services has requests from Fire Suppression, Fire Prevention and Fleet divisions.
Fire Prevention
The inflatable safety house, including trailer and blower, would be used at community events and fire prevention
events throughout Clarington. It is funded through the Fire Prevention Reserve.
Fire Suppression
Self Contained Breathing
Apparatus
$ 37,500
$ 0
$ 0
$ 0
$ 0
$ 0
Bunker Gear
98,925
0
0
0
16,000
0
Leather Bunker Boots
7,500
0
0
0
0
0
Headsets
0
0
0
$ 18,000
0
0
Total
$ 143,925
$ 0
$ 0
$ 18,000
$ 16,000
$ 0
Self -Contained Breathing Apparatus includes five packs for Aerial 11 at Station 1.
Bunker gear includes replacement of 15 sets of gear, new gear for 20 new recruits. Eight sets of gear, two each for
four fighters is funded from development charges for proposed new staffing of four fighters.
ClarM#on Draft Budget 2020 1 133
Leather boots includes replacement of existing boots which lasts approximately five years.
Headsets will equip three fire trucks for responding to calls, with each truck receiving five headsets.
External Reserve Development
Project• Reserves FundsCharges
Vehicles for Prevention $ 10,000 $ 0 $ 0 $ 45,000 $ 60,000
Division
EE
Total $ 10,000 $ 0 $ 0 $ 45,000 $ 60,000 $ 0
Vehicles include a replacement for fire prevention division as well as an additional growth -related vehicle for fire
prevention. Both vehicles, in accordance with the Strategic Plan priority for environmental sustainability, are
proposed to be electric vehicles with one charging station budgeted for placement at the fire station.
Engineering Services
Engineering Services capital requests include general engineering, street lighting, parks, bridges, roads and structures,
sidewalks and walkways, traffic signals, erosion protection and stormwater management.
General Engineering
ClarM#on Draft Budget 2020 1 134
x The parking lot resurfacing program represents the annual work on municipally owned parking lots. Planned lots in
2020 include Bowmanville Creek Valley north parking lot and the Hampton Community Hall.
x Electric vehicle charging stations represents planned five new electric charging stations in the municipal parking lot
at the south west corner of Church St. and Division St. A grant application to the Federal Government has been
made for 50% of the total funding of the project.
Street Liqhtin
Streetlight installation - $ 100,000 $ 0 $ 0 $ 0 $ 0 $ 0
Various
RR 57 Streetliqhtinq 0 0 0 0 80,000 0
Total $ 100,000 $ 0 $ 0 $ 0 $ 80,000 $ 0
x Streetlight installation generally includes extension of lighting systems and infill where systems do not meet
standards.
x Regional Road 57 street lighting relates to a Region of Durham project to reconstruct the intersection of
Bowmanville Ave from the CPR bridge to north of Stevens Rd.
Claringon Draft Budget 2020 1 135
Parks
Newcastle Community Park located adjacent to the Diane Hamre Recreation Centre, includes the construction of a
tournament quality sports field including lighting and irrigation. This project is growth related and therefore 90%
funded from development charges.
1505 Bowmanville Ave Trail to Rhonda Park is a paved walkway connecting Bowmanville Avenue to Rhonda Park
through parkland east of 1505 Bowmanville Avenue.
x Farewell Creek Trail represents the additional funds required in 2020 due to the revised trail alignment.
Bridaes
Structures Rehabilitation $ 1,167,536 $ 0 $ 0 $ 932,464 $ 0 $ 0
Total $ 1,167,536 $ 0 $ 0 $ 932,464 $ 0 $ 0
Replacement, rehabilitation and maintenance of structures throughout the Municipality resulting from the bi-annual
inspection on all bridges. Work will be at various locations.
ClarW#oa Draft Budget 2020 1 136
Roads and Structures
Pavement Rehabilitation
Program
Roadside Protection
Program
Haines St.
Rural Road
Rehabilitation
Longworth Ave
Oversizing
Rudell Rd
Reconstruction
Lake Rd Reconstruction
Millstream Ln
Rehabilitation
North Scugog Court
Lambs Rd
Reconstruction
Port Darlington Rd
Reconstruction
Old Scugog Rd
Reconstruction
North St
Total
$ 34,000
150,000
0
150,000
0
0
0
375,000
0
0
60,000
50,000
350,000
$0
0
0
0
0
436,004
0
0
0
0
0
I
$ 200,000 $ 3,061,000 $ 0 $ 0
0
0
0 0
0
0
0
7,750
0
0
117,250 0
0 0
162,000 0
0
0
1,245,000 0
0
82,174
641,822 0
0
0
0 0
0
8,250
66,750 0
0
4,985
45,015 0
0
0
0 0
0
0
0 0
0
0
0 0
$ 1,169,000 $ 436,004 $ 200,000 $ 3,164,159 $ 2,277,837 $ 0
The pavement rehabilitation program extends the lifecycle of road pavement structures with asphalt overlays, and
base repairs such as cold milling, joint sealing and full depth crack repair. Each year an analysis is done to identify
ClarM#on
Draft Budget 2020 1 137
the most cost-effective road and treatment type to be included in the program. This project is funded over $3
million from the Federal Gas Tax Fund and the Ontario Community Infrastructure Fund.
The roadside protection program includes construction of roadside safety improvements such as guide rails,
upgrading deficient protection measures or removal of hazards from the clear zone adjacent to the road throughout
various areas of the Municipality.
Haines St (Baseline to Hwy 2) — design for the reconstruction to an urban standard including servicing, curb and
gutter, road base, asphalt, street lighting and sidewalk. Design is being advanced to facilitate development of the
Clarington Technology Business Park
The rural road rehabilitation program is an annual program to improve rural roads. This program is split between
Operations and Engineering, currently. Approximately 50% of the funding is for hot mix asphalt inventory of the
rural road network.
Longworth Ave oversizing (west urban limit to Green Rd) — this project includes the cost of upgrading the road from
a local road to a Type C Arterial road. Longworth Ave. will be constructed by the developer.
Rudell Rd reconstruction (Grady Dr to Hwy 115) — the road will be built to an urban standard. The project is being
advanced at this time to coordinate with the timing of development.
Lake Rd extension (cul-de-sac to Bennett Rd) — the Municipality is partnering with adjacent developers to complete
the extension of Lake Rd as there has been significant economic development interest along Lake Rd.
Millstream Lane rehab (King Lane to Old Scugog Rd) — this project includes rehabilitation and safety improvements
on Millstream Lane. Work includes removal of deteriorating post and wire fence, widening and replacement of road
Clam#oa Draft Budget 2020 1 138
surface, sight line improvements, drainage improvements, sidewalk extension and safety improvements at the King
Lane and Old Scugog Rd intersections.
x Lambs Rd reconstruction (Baseline to Hwy 2) — this project is the design of the reconstruction of Lambs Rd from
the north side of the Toyota development to Highway 2 at an urban standard. The design is being advanced to
facilitate development at the Clarington Technology Business Park.
x Port Darlington Rd reconstruction (East Shore Dr to East Beach Rd) — the design for reconstruction of Port
Darlington Rd. Reconstruction is necessary to improve the road structure to allow full load truck access to the
water supply plant and improve active transportation access to the Port Darlington waterfront park.
x Old Scugog Rd reconstruction (Edmonson Ave to north limit of Hampton) — the design for reconstruction of Old
Scugog Rd to improve road structure and improve drainage.
x North St (George St to Grady Dr) — the proposed subdivision development north of the CPR tracks between
Regional Road 17 and Arthur St requires the extension of watermain and sanitary sewers up North St. The
Municipality is coordinating the timing of improvements on North St with the construction of Region of Durham
services.
Claringon Draft Budget 2020 1 139
Sidewalks and Walkways
Project
Sidewalk Replacement
Tax Levy Financing
$ 183,000
Reserves
$ 0
$ 0
Reserve
Funds
$ 0
DevelopmentExternal
Charges
$ 0
Debt
$ 0
RR 57 Multi -Use Path
0
0
0
120,000
120,000
0
Highway 2 Sidewalk
0
0
0
0
135,000
0
Bloor St Sidewalk
0
0
0
0
30,000
0
Active Transportation
Master Plan
0
0
0
0
120,000
0
Pedestrian Crossovers
80,000
0
0
0
0
0
Tooley Rd Sidewalk
0
0
0
0
30,000
0
Trulls Rd Sidewalk
0
0
0
0
30,000
0
RR 22 (Bloor St) Multi
Use Path
0
0
0
0
15,000
0
Prestonvale Rd Sidewalk
0
0
0
0
35,000
0
RR 17 Sidewalk
0
0
0
0
310,000
0
Total
$ 263,000
$ 0
$ 0
$ 120,000
$ 825,000
$ 0
Sidewalk replacement program — this project is at various sidewalk locations throughout the Municipality. Funds
will provide for the replacement of deficient sidewalks including cracking, trip hazards and excessive slopes.
Regional Rd 57 multi -use path — the construction of a 3 m wide multi -use path on the west side of Regional Rd 57
to service the development and improve safety. This work will be constructed with the Region of Durham's
reconstruction of the intersection at Regional Rd 57 and Highway 2.
Highway 2 sidewalk (east of Clarington Blvd to Regional Rd 57) — work includes the construction of a concrete
sidewalk on the south side of Hwy 2 to service the development and improve safety. This is being timed with the
reconstruction of the intersection by the Region of Durham.
ClarW#oa Draft Budget 2020 1 140
Bloor St sidewalk (Townline Rd South to Easterly) — sidewalk construction on the south side of Bloor St across the
frontage of the development that is under construction. The construction will be completed by the developer with
reimbursement from the Municipality.
Active Transportation Master Plan — the Clarington Transportation Master Plan included a recommendation for an
active transportation master plan. Development of the plan will include public and stakeholder engagement for the
framework of future active transportation facilities.
Pedestrian crossovers — installation of pedestrian crossovers to improve safety at road crossings. The location of
crossovers will be determined through assessment of traffic operations and warrants.
Tooley Rd sidewalk (Nash Rd) — Sidewalk construction on the south side of Bloor St across the frontage of the
development under construction. Construction will be by the developer.
Trulls Rd sidewalk (Avondale Rd to Hwy 2) — sidewalk construction on the east side of Trulls Rd across the
frontage of the proposed development, to be constructed by the developer.
Regional Road 22 multi -use path (Prestonvale Rd) — A 3 m wide asphalt multi -use path to be constructed on the
north side of Bloor St across the frontage of the proposed development. The path will be constructed by the
developer.
Prestonvale Rd sidewalk (Bloor St) — a sidewalk across the frontage of the proposed development to be
constructed by the developer on the east side of Prestonvale Rd.
CIarW#oa Draft Budget 2020 1 141
Regional Road 17 (Mill St to CPR) — construction of a sidewalk on the east side of Regional Rd 17 (Manvers Rd) to
service existing and future development and improve safety. This sidewalk will serve as a connection to future
development in north Newcastle.
Traffic
Accessible signals upgrade (King St at Roenigk Dr) is the upgrade to existing traffic signals including accessible
pedestrian signals, uninterruptible power supply battery back-up and controller cabinet modernization. The
improvements will be in accordance with the AODA.
Pedestrian countdown indicators will be installed at various locations to improve safety by allowing pedestrians to
better judge their walking pace and the time remaining to cross the road.
Accessible signals upgrade (King St at Temperance St) is the upgrade to existing traffic signals including
accessible pedestrian signals, uninterruptible power supply battery back-up and controller cabinet modernization.
The improvements will be in accordance with the AODA.
ClarM#on Draft Budget 2020 1 142
Nevelopment
Project
Tax Levy Financing
Reserves
Funds
Charges
Debt
Accessible Signals
Upgrade — King St at
$ 130,000
$ 0
$ 0
$ 0
$ 0
$ 0
Roenigk Dr
Traffic Signals —
Pedestrian Countdown
126,000
0
0
0
0
0
Indicators
Accessible Signals —
Temperance St at King
105,000
0
0
0
0
0
St.
Total
$ 361,000
$ 0
$ 0
$ 0
$ 0
$ 0
Accessible signals upgrade (King St at Roenigk Dr) is the upgrade to existing traffic signals including accessible
pedestrian signals, uninterruptible power supply battery back-up and controller cabinet modernization. The
improvements will be in accordance with the AODA.
Pedestrian countdown indicators will be installed at various locations to improve safety by allowing pedestrians to
better judge their walking pace and the time remaining to cross the road.
Accessible signals upgrade (King St at Temperance St) is the upgrade to existing traffic signals including
accessible pedestrian signals, uninterruptible power supply battery back-up and controller cabinet modernization.
The improvements will be in accordance with the AODA.
ClarM#on Draft Budget 2020 1 142
Erosion Protection
Brookhill Tributary Nick Point remedial work will be recovered from development. The work will be timed with the
Region of Durham's reconstruction of the intersection at Regional Road 57 and Highway 2.
Erosion protection works will occur within watersheds impacted by increased development. Specific locations have
not been identified however work will occur along the main creek systems of Bowmanville Creek, Soper Creek,
Farewell Creek, Tooley Creek, Oshawa Creek, Wilmot Creek and Foster Creek.
Storm Water Manaaement
Technology Park Storm
Water Management $ 0 $ 0 $ 0 $ 0 $ 1,600,000 $ 0
Pond
Total $ 0 $ 0 $ 0 $ 0 $ 1,600,000 $ 0
The project relates to the master drainage plan for the Clarington Technology Business Park. This project is being
advanced at this time to facilitate development of the business park.
ClarM#on Draft Budget 2020 1 143
Operations
The Operations Department capital requests include parks, cemetery, roads and structures, building and property
services, road maintenance and fleet.
Parks
Various parks upgrades include resurfacing sport courts and/or pickleball courts and Soper Creek ball diamond
restoration.
Park furniture/equipment includes replacement of playground structures in accordance with CSA Play space
guidelines, retrofitting parks and walkways to LED lighting, Argent Park restoration and paving.
Cemete
Bowmanville Cemetery $ 0 $ 0 $ 0 $ 142,500 $ 1,192,500 $ 0
Expansion
Total $ 0 $ 0 $ 0 $ 142,500 $ 1,192,500 $ 0
This project is a development charge funded expansion of the Bowmanville Cemetery resulting from the growth of
the area. Work includes detailed site design, construction of the expansion area as well as two lowering devices.
ClarM#on Draft Budget 2020 1 144
Replace various Municipality owned retaining walls throughout the Clarington.
To respond to drainage concerns in Kendal, an interceptor ditch is being proposed on Kendal Church St at the west
limit of the Hamlet.
Building and Property Services
DevelopmentExternal Reserve
Project Tax
Levy Financing
Reserves
Funds Charges
Debt
Visual Arts Centre
$ 0
$ 0
$ 0
$ 25,000
$ 0
$ 0
Various Roof
150,000
0
0
0
0
0
Replacements
Various Arenas
0
0
0
50,000
0
0
Newcastle Community
0
0
0
80,000
0
0
Hall
Operations Depot
65,000
0
0
0
0
0
Improvements
Clarington Stormwater
305,000
0
0
0
0
0
Pond Cleanout
156 Church St
300,000
0
0
0
0
0
Total $ 820,000
$ 0
$ 0
$ 155,000
$ 0
$ 0
Claringon Draft Budget 2020 1 145
Visual Arts Centre will be receiving accessibility retrofits to meet legislative standards.
Various roof replacements represent the life cycle repair and replacement of roofs at 37 municipally owned
buildings. The 2020 work will include the Newcastle Community Hall.
Various arenas include the life cycle repair and replacement of dehumidification units at Orono Arena.
Newcastle Community Hall will include exterior envelope deficiencies including the clock tower, cornice and
masonry. Other repairs intended to preserve the historical features of the building will also be conducted.
Hampton Operations Depot improvements include repair to cracks within the concrete foundation. This is a
structural concern if allowed to continue to deteriorate.
Clarington stormwater pond cleanouts represent funds to address the back log of pond clean outs. The 2020
ponds will include Horban Wet Pond, Remlark Dry Pond and Westlake Wet Pond.
In 2019, the Municipality acquired the former Edna Thompson Building located at 156 Church St in Bowmanville.
This work is Phase I of planned improvements to the building which include removal of asbestos, accessibility
upgrades and related design work.
Road Maintenance
- The program provides surface treatment on rural roads throughout the Municipality.
ClarW#on Draft Budget 2020 1 146
Fleet
Project
Fleet Replacement — Roads
External
Levy Financing
$ 0
Reserves
$ 0
$ 0
Reserve
Funds
$ 610,000
DevelopmentTax
Charges
$ 0
Debt
$ 0
Fleet New — Roads
0
0
0
9,500
85,500
0
Fleet Replacement — Parks
0
0
0
130,000
0
0
Fleet Replacement - Cemetery
0
0
0
50,000
0
0
Total
$ 0
$ 0
$ 0
$ 799,500
$ 85,500
$ 0
x Fleet replacement — roads are identified in accordance with Council resolution GPS -475-93 "Criteria used to
determine when to replace vehicles and heavy equipment". Roads replacement fleet in 2020 includes: 2006
Sterling single axle, 2004 International tandem truck, 2009 Chev 3/4 ton truck, 2010'/2 ton truck 4x4 extended cab
with cap.
x Fleet new — roads are identified in the development charges study as growth related fleet. The 2020 growth related
fleet includes a mini excavator with bucket and lift attachment and other small equipment upgrades.
x Fleet replacement — parks are identified in accordance with resolution GPS -475-93 and includes replacement of
2009 Chev 3/4 ton extended cab 4x4 and 2007 Ford 1 Ton Van.
x Fleet replacement — cemetery is identified in accordance with resolution GPS -475-93 and includes the replacement
of the existing tractor/mower at Orono Cemetery.
Claringon Draft Budget 2020 1 147
Community Services
Community Services capital requests relate to facilities.
Claringon Draft Budget 2020 1 148
DevelopmentExternal Reserve
Project
Tax Levy Financing
Reserves
Funds Charges-.
Annual Building Studies
$ 45,000
$ 0
$ 0
$ 0
$ 0
$ 0
SCA — Heat Pump
Compressors
0
0
0
26,000
0
0
Replacement
RRC — Rubber Floor
150,000
0
0
0
0
0
Replacement Pad B
CCC — Roof
0
0
0
561,000
0
0
Replacement
CCC- Women's Sauna
15,000
0
0
0
0
0
Wall Replacement
CCC — Fitness
55,000
0
0
0
0
0
Equipment Replacement
South Bowmanville
0
0
0
0
0
4,020,000
Design / Construction
DHRC — Gym Safety
13,000
0
0
0
0
0
Padding Installation
RRC — Pad A Air Curtain
0
0
0
20,000
0
0
RRC — Walk Behind
11,000
0
0
0
0
0
Scrubber Replacement
RRC — Pad B Dressing
0
15,000
0
0
Room Door Replacement
RRC — Client Services
0
0
0
25,000
0
0
Office Restructure
Claringon Draft Budget 2020 1 148
CCC — Domestic Hot
Water Equipment
Replacement
CCC — Skylight Panel
Replacement
CCC — Women's Gym
Change Room Carpet
Replacement
Facility Safety Bollards /
Planters
SCA — Pad B Steel
Overhead Door
Replacement
Total
0
0
0
98,000
0
0
0
0
0
16,000
0
0
12,000
0
0
0
0
0
9,000
0
0
0
0
0
0
0
0
10,000
0
0
$ 310,000
$ 0
$ 0
$ 771,000
$ 0
$ 4,200,000
Annual building studies include building condition audits for Darlington Sports Centre (DSC), South Courtice Arena
(SCA), Alan Strike Aquatic and Squash Centre (ASC); designated substance surveys and energy assessments
SCA heat pump compressor replacement relates to the replacement of four of the 23 heat pump compressors
which provide heating for arena common areas.
Rickard Recreation Complex (RRC) rubber floor replacement pad B includes the removal all existing rubber within
Pad B cold area (dressing rooms, hall, referee room, benches and area around rink) and replacement with new
rubber in these areas.
Courtice Community Complex (CCC) roof replacement is the first of five years of replacement. The section in 2020
to be replaced is section 401 BUR.
ClarM#on Draft Budget 2020 1 149
CCC women's sauna wall replacement includes the replacement of the original 17 -year-old walls, ceiling and
bench in the women's change room with a new clear western red cedar kit and new sauna heater.
CCC fitness equipment replacement is a partial replacement of fitness equipment according to the equipment
renewal program. In 2020, this includes two cross training machines, two treadmills, three spin bikes, and three
strength machines.
South Bowmanville Design/Construction represents the design and other fees for beginning construction on a
proposed South Bowmanville Recreation Centre. This facility has been identified in the development charges
study.
Diane Hamre Recreation Centre (DHRC) gym safety padding installation relates to the addition of padding on the
east and west walls of the gymnasium to improve safety for participants.
RRC Pad A air curtain is a project to supply and install an air curtain recessed in the Pad A vestibule. It will also
include electric heat to assist in lobby heating.
RRC walk behind scrubber replacement will replace the decommissioned scrubber that is no longer in service;
there is currently no walk behind scrubber on site for use.
RRC Pad B dressing room door replacement will replace some cracked or improperly functioning doors. The
existing doors are from 1996.
RRC client services office restructure will modify the space to include more workstations, ergonomic structure for
staff and drop-in office space. Will improve functional area for staff and public.
ClarM#on Draft Budget 2020 1 150
x CCC domestic hot water equipment replacement is required due to improper water flow and inconsistent water
heating issues. The work will be on the equipment and components that service the facility's 35 pool and gym
showers and 35 sink faucets.
x CCC skylight panel replacement relates to the replacement of one cracked/failed lobby skylight panel with a new
glass skylight panel. Will also include removal and replacement of two leaking skirt flashing systems and resealing
two dome acrylic skylights in the fitness training centre.
x CCC women's gym change room carpet replacement relates to replacement of dated carpet in the dry off area of
the women's change room. The floor will be replaced with rubber floor tiles which can be dried more efficiently,
better maintained and odor resistant.
x Various facility safety bollards/planters will include the installation of front entrance bollards or planters to prevent
vehicles from entering any area of the facility, to protect patrons and for curb appeal.
)GCA Pad B steel overhead door replacement will be the replacement of the door leading into the ice resurfacer
room on Pad B.
Claringon Draft Budget 2020 1 151
Planning
Planning Services capital requests relate to land acquisitions.
x Annual contribution for land acquisitions in accordance with Council's adopted land acquisition strategy.
Library
The Library capital requests are for the Clarington Public Library.
x Technology is reduced from 2019 as the Library continues its efforts towards cloud -based systems and virtualized
servers.
x Collection captures expenditures on multimedia information resources, including books, magazines, CDs, DVDs, e -
books, digital audio books, electronic databases and other resources.
Claringon Draft Budget 2020 1 152
Studies relates to the preparation of new strategic plan for the Library. The last plan was created in 2010, since
that time the Clarington Museums and Archives have now merged with the Clarington Public Library. A new
strategic plan would encompass all the areas of service that the Library now provides.
Five -Year Capita arecas�
The Municipality of Clarington is in the process of aligning its Asset Management Plan, Development Charges
Background Study and Capital Budgets. This process is underway to ensure that the Municipality meets its legislative
requirements under Ontario's Asset Management Regulations recently passed and coming into effect over the coming
four years.
The following summarizes the 2020 to 2024 capital forecast.
Total Cost by Department
The proposed capital budget requests from 2020 to 2024 are summarized by department as follows:
Department
Corporate Services
Clerk's Department
Emergency Services
$ 722,500
80,000
312,925
$ 722,400
65,000
2,162,500
$ 722,400
35,000
1,900,000
$722,400
35,000
1,340,000
1
$722,400
0
260,000
Engineering Services
15,086,000
17,658,654
19,574,500
17,393,000
18,178,000
Operations
6,245,000
9,866,100
5,820,000
30,665,000
5,140,000
Community Services
5,281,000
46,466,600
1,276,900
1,944,500
1,118,000
Planning Services
703,696
710,733
717,840
725,018
732,268
Libraries / Museums
1 291,765 1
231,765 1
281,765 1
0
1 0
Total Cost
1 $ 28,722,886 1
$ 77,883,752
$ 30,328,405
$ 52,824,918
$ 26,150,668
Clam#on Draft Budget 2020 1 153
Tax Levy Request by Department
The proposed tax levy support for the period 2020 to 2024 is summarized by department as follows:
Departmenti2022
T
2023
2024
Corporate Services
Clerk's Department
Emergency Services
$ 570,500
4,500
153,925
$ 582,400
35,000
162,500
$ 582,400
0
145,000
$582,400
0
145,000
$582,400
0
210,000
Engineering Services
3,346,536
3,506,536
3,416,536
3,882,000
3,238,000
Operations
3,110,000
3,718,600
2,955,000
2,650,000
2,650,000
Community Services
310,000
2,217,300
964,400
1,734,500
1,118,000
Planning Services
634,717
640,375
646,075
651,817
657,603
Libraries / Museums
164,176 1
104,176
154,176
0
0
Total Cost
$ 8,294,354 1
$ 10,966,887
$ 8,863,587
$ 9,645,717
$ 8,456,003
Highlights by Department
The following sections highlight significant projects over
the coming five-year period.
Corporate Services
x Annual request relates to IT hardware and
software needs. Specific requirements are
determined on an annual basis based on changes
in technology and lifespan of hardware assets.
Claringon
Clerk's Department
The annual request relates to replacement of
existing fleet assets in the Clerk's Department.
This includes three Municipal Law Enforcement
vehicles from 2021 to 2023 and one animal
services vehicle in 2020.
Emergency Services
Annual requests for SCBA, bunker gear and
leather bunker boots remain relatively stable to
2024.
Draft Budget 2020 1 154
The forecast to 2024 includes the replacement of
five pumpers ($725,000 to $800,000 each), two
tankers ($300,000 each), and one rescue vehicle
($850,000)
Seven cars will be replaced between 2021 and
2024 ranging in cost from $35,000 to $60,000
each. These "cars" include passenger cars, vans
and pick up trucks and related equipment
Afire safety house $100,000 is planned for 2023
to replace the fire safety house purchased in 2003
Engineering Services
x Annual contributions to the annual programs for
parking lot resurfacing and streetlight installations
are expected to remain at current levels
Major streetlighting projects (greater than
$100,000) include:
o Regional Rd 57 (Aspen Springs to Baseline
Rd) in 2021 - $264,000
o Hwy 2 (Courtice Rd to Boswell Dr) in 2021
to 2022 - $575,000
Cladn#oa
o Hwy 2 (Haines St to Bennett Rd) in 2023 -
$200,000
o Regional Rd 17 (North of CPR to
Concession Rd 3) in 2024 - $205,000
Major parks projects (greater than $400,000)
include:
o Clarington fields soccer pitch in 2023 and
2024 - $135,000 and $2,700,000
o Brookhill neighbourhood park in 2023 -
$620,000
o Northglen East neighbourhood park in 2021
-$650,000
o Foster Creek Trail (Hwy 2 to Grady Dr) in
2021 - $450,000
o Soper Creek Trail phase 3 in 2022 -
$450,000
o Brookhill Trail (Stevens Rd to Green Rd) in
2022 - $400,000
Draft Budget 2020 1 155
o Foster Creek Neighbourhood Park West in
2023 - $650,000
o Courtice Waterfront Park in 2024 -
$1,500,000
x Bridge work includes the annual work on various
structures as identified by the bridge studies. In
2022 there is planned work on the Hancock Rd
box culvert south of Nash Rd - $910,000
x Major road projects (greater than $1,000,000)
include:
o Pavement rehabilitation program will
decrease in 2023 to $3,000,000 as a result
of anticipated reduction in senior
government grants
o Concession Road 3 (Regional Rd 57 to
Middle Rd) in 2022 and 2024 - $2,275,000
and $180,000
o Haines St (Baseline Rd to Hwy 2) in 2024 -
$1,700,000
Claringon
o Darlington Blvd in 2021 and 2023 -
$1,472,000 and $155,000
o Grady Drive (Foster Creek) in 2024 -
$2,750,000
o Rural road rehabilitation annually remains
at $150,000
o Concession Rd 3 reconstruction (Gimblett
St to Liberty St) in 2021 and 2023 -
$980,000 and $100,000
o Lambs Rd reconstruction (Baseline to Hwy
2) in 2023 - $1,320,000
o Trulls Rd reconstruction (Yorkville Dr to
Bloor St) in 2023 - $1,990,000
o Arthur St reconstruction (CPR level
crossing north 1.13km) in 2024 -
$2,000,000
x Major sidewalk projects (greater than $200,000)
include:
Draft Budget 2020 1 156
o The annual allocation for various locations
$183,000 annually
o Regional Rd 34 (Nash to north urban limit)
in 2021 - $600,000
o Regional Rd 57 (Baseline to Aspen Springs
Rd) in 2021 - $364,000
o Hwy 2 (west urban limit to Rudell Rd) both
sides in 2022 - $455,000
o Baseline Rd cycling facility (Spry Ave to
Liberty St) in 2021 - $260,000
o Regional Rd 57 sidewalk (Aspen Springs to
CPR) in 2021 - $210,000
o Tooley Rd sidewalk (Nash Rd to Adelaide
Ave) in 2021 - $200,000
o Regional Rd 34 sidewalk (Stagemaster Cr
to Bloor St) west side in 2024 - $220,000
o Regional Rd 34 sidewalk (Bloor to GO
Station) west side in 2022 - $1,400,000
Traffic signals relate to accessible signal upgrades
at various locations throughout the Municipality
Streetscape improvements including King St
(Regional Rd 57 to Bowmanville Creek) and Frank
St (King St to Queen St) are planned in 2021 and
2023 respectively ($594,000 and $360,000)
Annual erosion protection work remains stable at
$200,000 and is for various locations
Operations
Annual allocation for park upgrades and park
furniture / equipment (i.e. playgrounds) remains
stable at $450,000 until 2024
Four columbaria are projected in 2021 to 2024, the
cost of these columbaria will be recovered through
sales of niches
Retaining wall replacement remains consistent to
2024 at $70,000 per year
Major building and property projects (greater than
$100,000) will include:
ClarW#oa Draft Budget 2020 1 157
o Annual roof replacement program remains
consistent at $150,000 per year
o A new Operations Centre is budgeted over
2021 to 2023 including land acquisition,
design and build. The total cost is
$27,500,000
o Clarington stormwater pond cleanouts are
expected to continue at $305,000 per year
for 2021 and 2022
o Administrative space is included in 2021 for
$100,000
o Orono Mill Pond is included in 2021 for
$200,000
Rural road resurfacing program remains consistent
at $2,630,000 each year until 2024
Fleet programs include:
o Replacement road fleet varies from
$1,235,000 to $2,095,000 each year over
the period
ClarM#on
o New road fleet includes funds in 2021 and
2022 for $475,000 and $310,000
o Parks replacement fleet varies from
$40,000 to $280,000 per year to 2024
o Parks new fleet includes $270,000 in 2021
and $80,000 in 2022
o Cemetery fleet includes $170,000 in 2021
Community Services
Major facility projects (greater than $100,000)
include:
o Orono Public Pool will see construction of
change room facilities in 2023 - $200,000
o RRC roof replacement in 2021 to 2022 -
$202,400
o RRC rubber floor replacement Pad B in
2022 - $130,000
o RRC Pad A lobby / washroom renovation in
2021 - $125,000
Draft Budget 2020 1 158
o CCC roof replacement in phases from 2020
to 2024 - $1,725,800
o Bowmanville Indoor Soccer (BIS) heat and
ventilation unit replacement in 2023 -
$350,000
o Phase II South Bowmanville design and
construction in 2021 - $43,805,300
o SCA rubber sport flooring replacement both
pads in 2021 - $130,000
o ASC roof replacement in 2021 - $287,000
o CCC engineered air roof top replacement in
2023 to 2024 - $275,000
o RRC Pad A lobby and public washroom
renovation in 2024 - $206,000
o CCC rooftop HVAC unit replacement in
2021 - $122,000
o CCC main pool filter replacement in 2022 -
$150,000
o CCC boiler replacements in 2023 -
$200,000
o CCC pool slide replacement in 2023 -
$300,000
o SCA air handler unit replacement in 2021 -
$400,000
o SCA Pad B rubber flooring replacement in
2021 - $135,000
o RRC Pad A west spectator seat
replacement in 2023 - $135,000
Annual fitness equipment replacement
approximately $60,000 per year
Ice resurfacer replacements
o SCA in 2021 - $100,000
o RRC in 2022 - $105,000
o SCA in 2021 - $105,000
Clam#on Draft Budget 2020 1 159
Planning Services
x The annual capital request provides funding for the
Municipality's land acquisition strategy.
CIarW#oa Draft Budget 2020 1 160
Glr]rington Draft Budget 2020 1 161
Reserve and Reserve
Fund Introduction
Reserves and reserve funds allow for long-term financial
planning, internal financing of non-recurring operating or
capital projects and mitigation of unknown situations that
may arise during the course of business that could
otherwise result in tax levy fluctuations. Reserves and
reserve funds are a key pillar in maintaining a stable
financial position. Consistent contributions to reserve and
reserve funds are crucial to maintain the financial stability
of the Municipality.
Reserves
A reserve is an allocation of accumulated net revenue
that makes no reference to any specific asset and does
not require the physical segregation of money. Reserves
are part of the revenue fund and therefore do not earn
interest like a reserve fund.
Clarm#orl
Reserve Funds
Reserve funds are physically segregated and restricted to
meet a specified purpose. Reserve funds are invested in
accordance with the Municipality's Investment Policy with
all earnings forming part of the reserve fund. There are
two types of reserve funds:
Obligatory Reserve Funds
Obligatory reserve funds form part of the Municipality's
deferred revenue. These are funds that are established
by legislation or as a requirement of an agreement. The
funds are segregated from the Municipality's general
funds and may only be used for the purpose as described
in the applicable legislation or agreement.
Discretionary Reserve Funds
Discretionary reserve funds are established by Council
and are not required by legislation or agreement. Funds
are segregated from the general funds of the Municipality
and earn interest which is applied to the balance in the
reserve fund.
Draft Budget 2020 1 162
Reserve Summary
Clam#oa Draft Budget 2020 1 163
Opening
Estimated
Previously
Available
Reserve Name
End
-.
�•Year
�•
�•
��
ance
020
Self Insured Losses
($627,726)
($602,673)
$72,768
($529,906)
$0
($529,906)
Municipal Acquisition of Property
(562,619)
(534,993)
0
(534,993)
(40,000)
(574,993)
Tax Write -Off
0
0
0
0
0
0
General Capital
(2,357,218)
(1,812,044)
1,237,371
(574,673)
(2,500)
(577,173)
Legal Fees
(257,692)
(222,692)
20,000
(202,692)
0
(202,692)
Clarington Heritage Committee
(7,946)
(6,946)
0
(6,946)
1,000
(5,946)
Consulting / Professional Fees
(1,038,665)
(981,137)
342,970
(638,167)
0
(638,167)
Records Maintenance
(104,794)
(112,708)
65,038
(47,670)
(10,000)
(57,670)
Election Expenses
(22,338)
(147,338)
0
(147,338)
(75,000)
(222,338)
Fire Prevention Reserve
(69,253)
(304,552)
0
(304,552)
0
(304,552)
Pits & Quarries
(13,592)
(225,425)
0
(225,425)
(570,000)
(795,425)
Rural Road Rehabilitation
(2,168)
(2,168)
0
(2,168)
0
(2,168)
Park Development
(812)
(812)
0
(812)
0
(812)
Burketon Park Improvement
(7,569)
(7,569)
0
(7,569)
0
(7,569)
Samuel Wilmot Nature Area
(49)
(49)
0
(49)
0
(49)
Total Reserves
($5,072,440)
($4,961,106)
$1,738,146
($3,222,960)
($696,500)
($3,919,460)
Clam#oa Draft Budget 2020 1 163
Reserve Definitions
The following outlines the purpose of the reserves and
anticipated activity for the 2020 fiscal year.
Self -Insured Losses Reserve
This reserve was established when the Municipality
amended our insurance coverage. The savings realized
from higher deductibility levels, good claim records and
other funds unused for insurance purposes were used to
establish the original reserve. The intention is that in any
given year a department may request funds from the
reserve to cover expenditures incurred as a result of an
insurable loss which is not reimbursed by the insurance
provider.
Municipal Acquisition of Property
Reserve
The monies in this reserve are for use by Council to
purchase properties which would improve the
Municipality's real property holdings and thereby assist in
fulfilling the Municipality's long-range acquisition
ClarW#oa
program. The proceeds from the sale of municipal real
properties are added to this reserve.
General Capital Reserve
This reserve was established with the approved transfer
of funds to cover capital projects in -progress at year end.
Later, the reserve definition was elaborated to provide for
contingency items of a capital nature as well to hold
funds that were budgeted for capital projects that are
incomplete at year end. Currently capital projects that are
incomplete remain in the capital fund and the reserve
now houses funds that are unexpended for operating
accounts and incomplete open PO's. The expectation is
that this is a short-term layover of these unexpended
funds, with a resolution within a year or two.
Legal Fees Reserve
The Municipality established this reserve to provide a
source of funding for external legal specialists that may
be required. The timing of these specialists may not be
consistent and is dependent on schedules outside of the
control of the Municipality. Annual contributions into the
reserve mitigate fluctuations of costs from year to year.
Draft Budget 2020 1 164
Clarington Heritage Committee
Reserve
This reserve was established to provide the committee
the ability to increase public awareness and education,
conduct research and provide for the general education
of cultural heritage conservation issues and admiration of
the committee. Funds in this reserve were allocated
through previous budget allocations and fundraising
efforts of the committee.
Consulting / Professional Fees
Reserve
The timing of consulting and professional work may not
follow fiscal years. Unspent funds are deposited into this
reserve and may be drawn upon in a subsequent year to
fund previously budgeted work.
Records Maintenance Reserve
This reserve was established to accumulate funds for a
significant records management initiative which included
the digitization and destruction of older files. This
ClarM#on
ongoing work receives funding annually from unspent
budgeted amounts for records management; this also
spreads the cost of major events over multiple years.
Elections Expenses Reserve
This reserve accumulates the estimated funds required to
hold the municipal election every four years. To reduce
the impact to the operating budget every fourth year, an
amount is transferred into this reserve annually in
anticipation of the municipal election. Expenses related
to the election, including ward boundary reviews, may be
funded from this reserve.
Fire Prevention Reserve
This reserve was originally established to maintain the
operations of the Junior Fire Fighter program. In later
years, the Fire Protection and Prevention Act stated that
"every municipality shall establish a program in the
municipality which must include public education with
respect to fire safety and certain components of fire
prevention; and provide such other fire protection
services as it determines may be necessary in
accordance with its needs and circumstances." With this
Draft Budget 2020 1 165
shift in fire education focus from fire suppression to fire
prevention, this reserve's purpose shifted to
accommodate more public education and fire prevention
awareness.
Pits & Quarries Reserve
The Municipality owns its own quarry located on Morgan
Road. The establishment of this reserve was at the
CIarW#oa
advice of staff to charge ourselves the local market price
per cubic yard and any surplus realized from annual
quarry operations at year end. The logic in doing so was
to pay any claims which could result from the use of the
site, rehabilitation of the site in accordance with the Pits &
Quarries Act and to purchase another site upon depletion
of the existing location.
Draft Budget 2020 1 166
Reserve Fund Summary
Reserve Fund Name
501 - Parking Lot
Opening Balance
2019
($1,036,345)
End
��
($1,173,924)
Previously
$0
AvailableYear
��
($1,173,924)
nsfers
020
($330,000)
Available
Balance
020
($1,503,924)
502 - Economic Development
(522,742)
(502,791)
0
(502,791)
(50,000)
(552,791)
503 - Roads Capital
(361,970)
(365,830)
0
(365,830)
0
(365,830)
504 - Parkland Cash in Lieu
(2,640,373)
(3,032,606)
0
(3,032,606)
0
(3,032,606)
505 - Engineering Fleet
(115,533)
(121,796)
0
(121,796)
(5,000)
(126,796)
507 - Westside / Bowmanville
Marsh
(8,532)
2,019
2,535
4,555
0
4,555
508 - Newcastle Waterfront
(204,537)
(3,745)
0
(3,745)
0
(3,745)
510 - Strategic Capital
(10,080,693)
(10,240,660)
0
(10,240,660)
0
(10,240,660)
511 - Municipal Capital Works
1,011,884
594,044
(4,073,968)
(3,479,924)
24,429
(3,455,495)
512 - General Municipal
(2,959,823)
(2,978,494)
0
(2,978,494)
200,800
(2,777,694)
513 - Engineering Inspection
(2,553,388)
(2,304,083)
12,864
(2,291,219)
503,200
(1,788,019)
514 - Roads Contribution
(732,610)
(745,681)
621,549
(124,132)
0
(124,132)
515 - Debenture Retirement
(269,907)
(256,165)
0
(256,165)
14,841
(241,324)
516 - Facilities / Parks
Maintenance
(549,671)
(396,496)
0
(396,496)
(15,000)
(411,496)
517 - Engineering Parks Capital
(302,268)
(291,912)
186,350
(105,562)
0
(105,562)
518 - Community Services
Capital
(526,611)
(394,173)
0
(394,173)
50,000
(344,173)
520 - Cemeteries Capital
(28,938)
(34,277)
0
(34,277)
5,000
(29,277)
521 - Computer Equipment
(364,824)
(227,789)
0
(227,789)
40,000
(187,789)
522 - Fire Equipment
(1,027,843)
(1,448,998)
775
(1,448,224)
(337,000)
(1,785,224)
523 - Animal Services Capital
(116,887)
(133,764)
0
(133,764)
28,000
(105,764)
524 - Operations Equipment
(987,821)
(575,580)
0
(575,580)
605,000
29,420
Clam#oa Draft Budget 2020 1 167
Reserve • Name
Opening Balance
2019
Year End
Balance
2019
Previously
Committed
•
Available
Balance
1 •
Transfers
2020
Available
Balance
2020
525 - Clerk Fleet
(28,716)
(34,054)
0
(34,054)
(5,000)
(39,054)
526 - Port Granby LLRW
Agreement
(181,849)
(183,789)
17,637
(166,151)
123,695
(42,456)
527 - Municipal Government
Enterprise
(27,380,094)
(27,380,094)
0
(27,380,094)
(30,000)
(27,410,094)
528 - Impact / Escrow
(141,056)
(129,369)
0
(129,369)
0
(129,369)
537 - Clarington Station A
Account
(827,115)
(835,935)
0
(835,935)
0
(835,935)
539 - Older Adults Programming
(37,674)
(38,076)
0
(38,076)
0
(38,076)
542 - Library Capital
(1,688,008)
(1,170,592)
914,774
(255,818)
(30,000)
(285,818)
543 - Library Computer
Equipment
(329,079)
(383,852)
115,000
(268,852)
0
(268,852)
544 - Museum Capital
Bowmanville
(41,279)
(44,738)
0
(44,738)
(3,000)
(47,738)
545 - Museum Capital Clarke
(69,045)
(72,800)
0
(72,800)
(3,000)
(75,800)
547 - Bowmanville BIA
(15,020)
(15,180)
0
(15,180)
0
(15,180)
548 - Newcastle BIA
(116,546)
(107,682)
0
(107,682)
0
(107,682)
549 - Newcastle Arena Operating
(2,489)
(2,516)
0
(2,516)
0
(2,516)
552 / 562 - Perpetual Care and
Hampton Union
(104,340)
(105,452)
0
(105,452)
18,500
(86,952)
554 - Rate Stabilization
(5,443,762)
(6,686,749)
33,529
(6,653,220)
600,000
(6,053,220)
556 - Community Improvement
Plan
(111,206)
65,846
3,045
68,891
(12,500)
56,391
557 - Federal Gas Tax Receipts
(327,460)
(4,470,649)
4,255,920
(214,729)
0
(214,729)
558 - Building Division
(3,612,814)
(2,644,731)
21,000
(2,623,731)
12,000
(2,611,731)
560 - CSD Building
Refurbishment
(334,890)
(423,989)
0
(423,989)
(107,500)
(531,489)
561 - Beautification / Tree
Planting
(8,978)
(9,074)
0
(9,074)
0
(9,074)
Claringon Draft Budget 2020 1 168
Reserve • Name
Opening Balance
2019
Year End
Balance
2019
Previously
Committed
•
Available
Balance
1 •
Transfers
2020
Available
Balance
2020
563 - Stormwater Management
Pond Maintenance
(32,526)
(32,872)
0
(32,872)
0
(32,872)
564 - Engineering Review
(695,939)
(766,262)
0
(766,262)
40,000
(726,262)
565 - Community Emergency
Management
(348,021)
(467,353)
0
(467,353)
0
(467,353)
566 - Parking Lot Rehabilitation
(136,005)
(288,333)
0
(288,333)
136,657
(151,676)
567 - ASO Benefits
(545,911)
(551,733)
0
(551,733)
0
(551,733)
568 - Mun Gov't Ent. - Other
(1,328,948)
(769,595)
96,875
(672,720)
0
(672,720)
569 - Future Staffing
(255,674)
(509,953)
0
(509,953)
(250,000)
(759,953)
570 - Provincial Infrastructure
(1,016,387)
(2,354,254)
2,649,955
295,702
0
295,702
575 - Orono BIA
(71,148)
(42,577)
3,631
(38,947)
0
(38,947)
580 - General Government
(1,715,851)
(1,614,145)
1,231,384
(382,761)
333,000
(49,761)
581 - Public Library
(1,146,851)
(1,260,215)
429,753
(830,462)
198,096
(632,366)
582 - Emergency Services
(5,205,042)
(5,433,091)
0
(5,433,091)
162,000
(5,271,091)
583 - Indoor Recreation
0
901,888
127,904
1,029,792
1,616,352
2,646,144
584 - Engineering Park
Development and Facilities
(2,887,278)
(2,880,210)
1,437,419
(1,442,791)
1,161,990
(280,801)
585 - Operations
(3,997,385)
(3,670,678)
1,679,987
(1,990,691)
1,318,500
(672,191)
586 - Roads and Related
(25,087,532)
(24,762,646)
15,483,527
(9,279,120)
5,535,594
(3,743,526)
587 - Parking
(449,737)
(462,929)
0
(462,929)
0
(462,929)
Total Reserve Fund
($110,101,088)
($114,271,136)
$25,251,444
($89,019,692)
$11,549,654
($77,470,038)
CIff,woon Draft Budget 2020 1 169
Reserve Fund Definitions
Parking Lot Reserve Fund
Funds are deposited into this reserve fund from all
parking revenues. The annual cost of providing the
parking services are funded through this reserve fund.
This includes operating costs such as payroll and fleet as
well as the opportunity for capital costs for parking lot
construction or reconstruction.
Economic Development Reserve
Fund
These funds are a source of financing for economic
development related initiatives and/or incentives. It has
been used historically to fund physician recruitment and
to plan for contract staff specifically tied to the
development of the zoning by-law.
ClarM#on
Roads Capital Reserve Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
Parkland Cash -in -Lieu Reserve
Fund
This is the Municipality's obligatory reserve fund for
parkland cash -in -lieu contributions resulting from
development approval activities. The reserve fund must
comply with the requirements of the Planning Act. This
includes land acquisition.
Engineering Fleet Reserve Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
Draft Budget 2020 1 170
Westside / Bowmanville Marsh
Reserve Fund
This reserve fund stems from historical negotiations that
took place, including a land swap with St. Mary's Cement
in order to preserve the marsh. The remaining funds are
used for the benefit of the marsh and for studies related
to flooding, through conservation authority initiatives.
Newcastle Waterfront Reserve
Fund
These funds are remaining from old Waterfront Trail grant
monies that were left over at the end of a project. Since
they were received for that purpose, the funds remain set
aside for future projects related to that area.
Strategic Capital Reserve Fund
Funds received from a legal settlement with the Federal
Government addressing the mitigation and clean-up of
the Port Granby Low Level Radioactive Waste site were
transferred to this reserve fund after meeting the
conditions of the initial trust. A report was approved by
ClarM#on
council establishing the uses of the principal value as a
strategic capital purpose. The intent is that the principal
be used for economic development investments whereby
the principal is repaid at some point in the future through
development agreements.
Municipal Capital Works Reserve
Fund
This reserve fund is linked to growth related capital
projects through the Municipality's Development Charges
Background Study and By-law. For most growth -related
capital projects, there are several types of actions that
result in less than 100% of the capital costs being eligible
for recovery through the development charges reserve
funds. The first is the mandatory reduction of 10% for
soft services, the second is the replacement share of the
new capital project and the third is the proportion of the
project relating to benefit to existing residents. This
reserve fund is set up to fund the non -growth share of
growth -related capital projects.
Draft Budget 2020 1 171
General Municipal Reserve Fund
This reserve fund is the depository for interest earned on
the promissory notes for the Municipality's investment in
Elexicon (formerly Veridian). The balance of the funds is
eligible for use for capital projects through the budget
process or Council approved initiatives.
Engineering Inspection Reserve
Fund
The fees collected through the Engineering Department's
various agreements with developers are deposited to this
reserve fund for the costs of the engineering inspection
functions provided as part of the subdivision approval
process. The general intent is that as developments are a
cyclical activity tied to economic swings and outlooks,
there is still a requirement to maintain the skills and
capacity to perform engineering inspections and provide
approvals regardless whether there is a downswing in the
economy. As a result, all fees charged for this activity
are transferred to the Engineering Inspection Reserve
Fund. Annually, through the budget process, a portion of
ClarM#on
the costs of the engineering section is funded from a
transfer to operating from the reserve fund.
Roads Contribution Reserve Fund
This reserve fund is primarily established as a repository
for deposits received through development agreements
as contributions for future works that will be required as
other developers come on stream in a particular area.
Debenture Retirement Reserve
Fund
This reserve fund was initially established to accumulate
funds such that future debt could be avoided. However,
there are no ongoing contributions to increase this
reserve fund since most debt over the last 15 years has
pertained to growth related projects. The current activity
in the reserve fund relates to the Darlington Indoor
Soccer Club. They had committed to paying the non -
growth component of the debenture for the Bowmanville
Indoor Soccer facility. The Club makes an annual
contribution that goes into this reserve fund and then the
Draft Budget 2020 1 172
10% share of the debt financing costs are funded from
this reserve fund.
Facilities / Parks Maintenance
Reserve Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
Engineering Parks Capital Reserve
Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
Community Services Capital
Reserve Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
ClarM#on
need for increases to tax levy support. It is linked to the
Asset Management Plan.
Cemeteries Capital Reserve Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
Computer Equipment Reserve
Fund
This reserve fund was established to fund the ongoing
capital program relating to hardware and software
acquisition. It receives annual tax levy support and
contributes annually to the capital budget for IT.
Fire Equipment Reserve Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
Draft Budget 2020 1 173
Animal Services Capital Reserve
Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
Operations Equipment Reserve
Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
Clerk Fleet
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
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Port Granby LLRW Agreement
Reserve Fund
Funds received from a legal settlement with the Federal
Government addressing the mitigation and clean-up of
the Port Granby Low Level Radioactive Waste site
accumulated additional interest beyond the amount
transferred through the budget to offset tax levy. It was
decided to leave some funds in this reserve fund to assist
with potential implications in the future, most likely for
work around future uses of the site outside the perimeter
once they are in the maintenance stage. There is a study
on future uses of the excess lands.
Municipal Government Enterprise —
Other Reserve Fund
This reserve fund originated through the Municipal
Government Enterprise Reserve Fund. When Newcastle
Hydro -Electric Commission amalgamated to originally
create Veridian, through the advice of our solicitor as well
as then Treasurer, it was determined that our investment
in our Government Business Enterprise (Veridian) be
Draft Budget 2020 1 174
held in reserve funds rather than in the general fund.
This included both our equity share as well as the
promissory notes receivable. Over time, this caused
complications as the original Municipal Government
Enterprise reserve fund held both the investment in
Veridian, promissory notes receivable from Veridian, as
well as accumulated funds. Determining for budget
purposes, what funds were available for council purposes
became complex, so it was decided to divide out the
excess accumulated funds from the investment and
promissory notes receivable. Those excess accumulated
funds and accrued interest related thereto were
transferred into the Municipal Government Enterprise -
Other reserve fund. Most often these funds are used for
a purpose tied to energy savings. It has funded energy
audits as well as being energy retrofit seed money
whereby the original investment is repaid over time from
estimated energy savings.
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Municipal Government Enterprise
Reserve Fund
As explained in the description above for the Municipal
Government Enterprise- Other Reserve Fund, this fund
holds the Municipality's investment in Veridian
Corporation, including both our equity share and our
promissory notes.
Impact / Escrow Reserve Fund
This reserve fund is a legacy fund generated by the
original Host Community agreement for the first
construction of OPG (then Ontario Hydro).
Clarington Station A Reserve Fund
Like the Impact/Escrow Account, this reserve fund was
established as part of the very first Host Community
agreement with Ontario Hydro (prior to OPG). They are
now exclusively under the purview of Clarington Council.
There is also likely no longer any obligation as to how the
funds should be used but it is still generally understood
that the funds would be used to assist with servicing in
South Courtice.
Draft Budget 2020 1 175
Older Adults Programming Reserve
Fund
Tax levy funds gradually accumulated when the
Bowmanville Older Adults Association was a Board of
Council. When they transitioned to an independent
charitable organization, the reserve fund was split in half
and the balance remaining here is intended for use for
the provision of older adults' services administered
through the Community Services Department.
Library Capital Reserve Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
Library Capital Equipment Reserve
Fund
This reserve fund does not have direct tax levy support
It is comprised of funds transferred from the library to be
held for future library computer equipment needs as well
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as remaining funds from the library's prior years' capital
budgets for library computer equipment.
Museum Capital Bowmanville
Reserve Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
Museum Capital Clarke Reserve
Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
Bowmanville BIA Reserve Fund
This reserve fund was originally established from an
OMB settlement pertaining to the first round of
development of the Bowmanville West Main Central
Area. Most of the funds have been utilized but a small
Draft Budget 2020 1 176
balance remains available. The BIA would need to
request funds for specific purposes through the budget
process or through a direct request to Council.
Newcastle BIA Reserve Fund
This reserve fund was established in relation to principles
of understanding for further development of the
Bowmanville West Main Central Area. Orono and
Newcastle BIA's received an allotment of funds to be
administered through the Municipality for implementation
of Community Improvement Plans.
Newcastle Arena Operating
Reserve Fund
These are funds transferred by the Newcastle Arena
Board with the intent of earning greater rates of return.
The fund balance is minimal, and the Arena Board has
not produced a plan to contribute to the reserve fund on a
regular basis.
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Perpetual Care and Hampton Union
Reserve Fund
These are perpetual care funds held in trust for the
specific cemeteries identified in our trust statements.
Rate Stabilization Reserve Fund
The Rate Stabilization Reserve Fund is a very active fund
utilized to offset swings in tax levy impacts year to year.
Any municipal operating surplus/deficit determined after
the external audit is complete is transferred into this
reserve fund or funded by this reserve fund. The reserve
fund acts as a mechanism to achieve balanced budgets
in the sense that a surplus or deficit for a particular year
cannot be predicted accurately at the time of the next
year's budget approval.
Community Improvement Plan
Reserve Fund
The intent of the reserve fund links to civic improvements.
It is anticipated that this reserve fund may provide an
option to maintain some features relating to the
Draft Budget 2020 1 177
downtowns, that would otherwise be deleted. This
reserve fund has a modest annual tax levy contribution.
Federal Gas Tax Receipts Reserve
Fund
This reserve fund has been established to host the
Federal Gas Tax funding and to meet the requirements of
the funding agreement. This is an obligatory reserve fund
as the use of the funds are restricted through AMO.
Building Division Reserve Fund
The purpose of the reserve fund is to allow reasonable
funding to be set aside to address economic fluctuations
as well as to fund multi-year requirements such as
replacement of software required to provide planning and
building services needed to facilitate building activity.
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CSD Building Refurbishment
Reserve Fund
This reserve fund was established through budget in a
year where a fee increase was established for
recreational services and the value of the fee increase
was set up as a contribution to this reserve fund rather
than a general fund revenue offsetting the tax levy. The
contribution has been maintained but further incremental
fee increases were not diverted to this reserve fund but
rather left in the general fund to offset increased service
delivery costs.
Beautification / Tree Planting
Reserve Fund
This is a small reserve fund established from a donation.
The hope is that other donations will be received over
time that will help fund small beautification projects or
tree planting to assist in maintaining tree cover as the
municipality develops.
Draft Budget 2020 1 178
Stormwater Management Pond
Maintenance Reserve Fund
This reserve fund was established as a result of updating
our subdivision agreement templates to standardized
fees for stormwater pond maintenance for the
subdivision. The fees are deposited into the reserve fund
when received in compliance with the subdivision
agreement. The intent is to draw on this reserve fund
annually to offset the operating costs of stormwater pond
maintenance. It has not been done to date as there is still
a small amount of funds in the reserve funds, so we are
giving the fund some time to accumulate.
Engineering Review Reserve Fund
This reserve fund was established as a result of updating
our subdivision agreement templates to standardized
fees for review of engineering drawings for the
subdivision. The fees are deposited into the reserve fund
when received in compliance with the subdivision
agreement. Annually, through the budget process, a
contribution is made to the operating budget to help offset
the costs of engineering division review services.
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Community Emergency
Management Reserve Fund
Under the negotiated agreements with Ontario Power
Generation (OPG), funds are received annually for
several specific services provided to OPG. The funds will
also be used for the costs of specialized equipment or
training to ensure appropriate levels of response. As the
Municipality is required to provide assistance and support
to others in the event a nuclear emergency should arise,
these funds are deposited into this reserve fund for
emergency management issues.
Parking Lot Rehabilitation Reserve
Fund
This reserve fund is the funding mechanism for the
parking lot asset management plan. As the Municipality
owns a significant number of parking lots that have
various purposes, a single department did not have
consistent oversight of the asset management pertaining
to these lots. As the Engineering Department oversees
significant capital projects relating to paving and
Draft Budget 2020 1 179
stormwater needs, they were given the responsibility to
assess and plan the rehabilitation needs of municipal
parking lots. The department undertook this work and
created a multi-year plan to address deficiencies and
needed replacements. The fund currently receives
annual contributions from tax levy support.
ASO Benefits Reserve Fund
This reserve fund was established with the market
placement of employee benefits. The savings from that
market placement were set aside as a one-time
contribution to a reserve fund for the sole purpose of
looking towards the Administrative Services Only option
for the administration of employee extended health
program.
Future Staffing Reserve Fund
Commencing in 2017, Council created this reserve fund
and has contributed annually with tax levy support. The
general intent is to create flexibility in the future for new
staff requirements.
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Provincial Infrastructure Reserve
Fund
This reserve fund has been established to host the
Provincial funding grants received and to meet the
requirements of the funding agreements. This is an
obligatory reserve fund as the use of the funds are
restricted through the respective agreements.
Orono BIA Reserve Fund
This reserve fund is a traditional capital replacement
reserve fund that is monitored annually to determine the
need for increases to tax levy support. It is linked to the
Asset Management Plan.
DC Reserve Funds
The accounts listed below are the development charges
reserve funds for each service level category identified in
our development charges background study and by-law.
The reserve funds must be used to fund the growth -
related costs required to meet the needs of growth. No
current year receipts are used for current budget
requirements. Balances at December 31st of the year
Draft Budget 2020 1 180
prior are to be utilized for the next years' budget
requirements. Future projections are done on a regular
basis to address capital budget forecasts. The following
are the current DC funds:
General Government DC Reserve Fund
Public Library DC Reserve Fund
Emergency Services DC Reserve Fund
Indoor Recreation DC Reserve Fund
Engineering Park Development and Facilities DC
Reserve Fund
Operations DC Reserve Fund
Roads and Related DC Reserve Fund
Parking DC Reserve Fund
Reserve Fund Contributions and Transfers
The following outline the contributions to the reserves and reserve funds as well as the transfers out to the general fund.
Contributions to Reserve Funds:
The following are the proposed contributions to reserve funds for 2020.
Reserve Fund
Number-.
Reserve Fund
..
501
Parking Lot
Contribution from parking meter revenue
$330,000
502
Ind/Econ Dev Reserve Fund
Annual budget contribution
50,000
505
Engineering Fleet
Annual budget contribution
5,000
511
Municipal Capital Works
Development charge by-law incentive funding
250,000
511
Municipal Capital Works
Annual budget contribution
285,000
512
General Municipal Purposes
Community Care Durham leasehold improvements
49,200
516
Facilities/Parks Maintenance
Annual budget contribution, increased $27,000
355,000
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Reserve Fund
Number•
Reserve Fund
Purpose
• -•
518
Community Services Capital
Annual budget
contribution, increased $25,000
350,000
520
Cemeteries Capital
Annual budget
contribution
5,000
521
Computer Equipment
Annual budget
contribution
100,000
522
Fire Equip
Annual budget
contribution, increased $25,000
400,000
523
Animal Services Capital
Annual budget contribution
7,000
524
Operations Equipment
Annual budget
contribution, increased $25,500
185,000
525
Clerk's Fleet
Annual budget
contribution
5,000
527
Mun. Gov't Enterprise
Annual budget
contribution
30,000
542
Library Capital
Annual budget
contribution
30,000
544
Bowmanville Museum
Annual budget
contribution
3,000
545
Clarke Museum
Annual budget
contribution
3,000
556
Community Improvement
Annual budget
contribution
12,500
560
Community Services Building
Refurbishment
Annual budget
contribution, increased $22,500
107,500
566
Parking Rehabilitation
Annual budget
contribution
310,000
569
Future Staffing
Annual budget
contribution
250,000
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Contributions to Reserves
The following are the proposed contributions to reserves for the year 2020:
Reserve
Reserve
..
PurposeReserve
Number-.
Number
501
Parking Lot
Parking Enforcement
2903
Municipal Acquisition of Property
Parking
$40,000
2906
Records Maintenance
Annual budget contribution
10,000
2917
General Capital
Documentation/Pandemic
2,500
(325,000)
513
Annual budget contribution, increased to reflect
570,000
2918
Pits and Quarries
funding increase
Indoor soccer debenture
2928
Election Expenses
Annual budget contribution
125,000
Withdrawals from Reserve Funds to General Fund:
The following are the withdrawals from the reserve funds to fund operating expenses in the general fund in 2020:
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Fund
Reserve Fund
PurposeReserve
Amount
Number
501
Parking Lot
Parking Enforcement
($286,657)
512
General Municipal
Veridian Interest
(250,000)
513
Engineering & Inspection
Salaries funded from inspection fees
(503,200)
513
Engineering & Inspection
Offset engineering division expenses
(325,000)
513
Engineering & Inspection
Offset engineering consulting
(50,000)
515
Debt Retirement
Indoor soccer debenture
(14,841)
526
Port Granby LLRW
Naturalization Park development expenditures
(123,695)
552
Perpetual Care
2020 Interest revenue
(18,500)
554
Rate Stabilization
Annual withdrawal to balance budget
(600,000)
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Withdrawals from Reserves to General Fund:
The following are the withdrawals from the reserves to fund operating expenses in the general fund in 2020
ClarM#on Draft Budget 2020 1 184
Reserve
Fund
Reserve Fund
Purpose
Amount
Number
564
Engineering Review
Engineering Division activities supported by review fees
(40,000)
580
D/C - Gen Gov't
Plan Studies
(333,000)
581
D/C - Library Board
Courtice Library debenture
(70,507)
582
D/C - EMS
Fire Masterplan
(80,000)
582
D/C - EMS
New Firefighter Uniforms
(6,000)
583
D/C - Indoor Recreation
Diane Hamre Recreation Centre Debenture
(1,466,438)
583
D/C - Indoor Recreation
Indoor soccer debenture, non -DC portion
(149,914)
584
D/C - Engineering Parks
Consulting - Parks Design
(13,500)
586
D/C - Roads & Related
Engineering Design
(75,000)
586
D/C - Roads & Related
Green Road Debenture
(544,417)
Withdrawals from Reserves to General Fund:
The following are the withdrawals from the reserves to fund operating expenses in the general fund in 2020
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Supplementary
Information
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What is Fund Accounting?
The Municipality, like every municipality in Ontario,
prepares its financial statements in accordance with
Public Sector Accounting Standards (PSAS) as
established by the Public Sector Accounting Board
(PSAB) of the Chartered Professional Accountants of
Canada (CPA Canada).
The Municipality follows PSAS which is an accrual basis
form of accounting. Which means revenues and
expenses are recognized when the transaction, service
or event occurs rather than when payment is made or
received. As allowed under Ontario Regulation 284/09
under the Municipal Act, 2001, the Municipality does not
budget for amortization, post -employment benefits or
solid waste landfill closure and post -closure expenses.
The Municipality uses fund accounting which views each
fund as its own entity, with its own assets, liabilities,
income and expenses. The use of funds helps to ensure
that dedicated or restricted funds are used for their
intended purpose.
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There are three basic types of funds used by the
Municipality:
Operating Fund — This fund includes all the
assets, liabilities, income and expenses that are
not allocated to one of the other funds.
Unrestricted funds such as property taxes are
recorded through the operating fund.
Capital Fund — This fund includes all capital
expenditures and the method of funding these
expenditures. Funding may be from a transfer
from tax revenues, a transfer from reserves or
reserve funds, receipt of grants or issuance of
long-term debt.
Reserve Funds — These funds are individually
established to record the assets which are
physically segregated to meet a specific purpose.
Draft Budget 2020 1 186
The budget process, resolutions and by-laws provide the
mechanism for Council to approve the transfer of funds
between the funds. The use of interfund transfers within
the accounting system provides the necessary
accounting trail to ensure that all directions have
occurred. It is also for this reason that continuities of
reserve and reserve funds are prepared.
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Revenue and Expense Categories
Throughout the budget, revenues and expenses are
categorized based on their purpose and similarities
Revenues
Estimated taxation, supplementary taxation, and
payments -in -lieu of taxation received. These funds may
be collected on behalf of the Province of Ontario or a
school board and are remitted to the specific agency.
Provincial Grants and Subsidies
Grants received from the Province of Ontario for specific
functions such as the Ontario Community Infrastructure
Fund or specific grant projects.
Federal Grants and Subsidies
Grants received from the Government of Canada for
specific functions such as the Federal Gas Tax Fund or
specific grant projects.
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User Fees
Fees for use of service including, but not limited to,
facility rentals, cemetery fees, application for planning
and building permits, recreational programming.
Licensing and Lease Revenue
Licensing fees such as taxi licensing and lease revenues
for the long-term lease of municipal facilities and
property.
Investment Income
All investment income earned by the Municipality through
its investment holdings, bank account balances and
investment in Elexicon.
Contributions from Reserves
Contributions from reserves and reserve funds for
specific purposes as identified with the budget. This is an
internal source of funding and may be originally sourced
from taxation, grants or user fees.
Other Revenues
Any revenue that is not otherwise categorized.
Draft Budget 2020 1 188
Expenses
Salaries and Benefits
Compensation for all employees such as salaries, wages,
benefits, overtime, allowances and statutory benefits.
Materials
Includes items such as office supplies, salt and sand,
gravel, insurance costs, phone costs and other general
expenses.
Rent and Financial Costs
Bank charges, debt and credit card charges, cost of
rental equipment and facility rentals for the Municipality.
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Purchase / Contracted Services
Items that are outsourced, such as professional services,
winter clearing and IT software as a service.
Debt Repayment
Interest on debt repayments to external parties
Grants and Transfer Payments
Grants given to community groups, external boards and
agencies and levies from other organizations.
Contributions to Reserves and Reserve Funds
Contributions from the general fund for the Municipality's
reserves and reserve funds.
Draft Budget 2020 1 189
7inancial Pnlinies
The Municipality of Clarington has approved several
financial policies with the intent to provide consistency
with how financial decisions are made. The following are
major financial policies adopted by Council.
Budget and Financial Control
Policy
The budget is one of the largest annual policy documents
that Council adopts. The budget highlights the priorities
for the upcoming year and the allocated resources to
provide services to constituents. The proposed budget is
balanced with revenues equaling expenses for the year
and is tabled for Council review and approval.
The policy provides a target range, net of growth, for tax
levy increases based on Consumer Price Index and the
Asset Management Plan. The policy does require that
this range be brought to Council in September of every
year for decision on a specific target. For the 2020
budget year, the target range is between 3.1 % and 4.6%;
the Council approved target is 2.0%.
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Investment Policy
The policy establishes guidelines for municipal
investments and ensuring compliance with applicable
legislation. The Treasurer reports to Council on an
annual basis the Municipality's adherence with this policy.
The objectives, in order of importance, of the policy are to
ensure:
Adherence to statutory requirements;
Preservation and security of capital;
Maintenance of necessary liquidity; and
Realizing a competitive rate of return.
The Municipality's investments include bank accounts at
chartered banks, guaranteed investment certificates,
bonds of chartered banks, government bonds and
investment portfolios with ONE Investment.
Draft Budget 2020 1 190
Procurement Policy
The Municipality is legislatively required to approve a
procurement policy to establish the responsibilities,
controls, authorizations and procedures for purchasing
goods and services. This policy is reviewed every five
years, the next review period is in 2020.
Donations Policy
As a municipality, the Municipality is a qualified done for
Canadian income tax purposes. The Municipality can
issue "official income tax receipts" as prescribed by the
Canada Revenue Agency (CRA). To be a donation there
must be an intention to give, a delivery and an
acceptance and it must be voluntary with no expectation
of return.
Donations that qualify for an official tax receipt generally
include:
x Cash;
x Capital, real or depreciable property;
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x Personal -use property, works of art, jewelry, rare
books, stamps or coins;
x A leasehold interest or residual interest in a real
property;
x Donations of life insurance properties; and
x Donations made under a will
The following items are not qualified donations per the
policy:
x Contributions of skill or time;
x Payments of a basic fee for admission to an event;
x Requests by the donor that the Town pay for a
portion of the donation;
x Requests by the donor that the donation be
directed to a specific person orfamily;
x Donations that have a direct benefit to the donor or
a relative of the donor; and
Draft Budget 2020 1 191
Donations made in exchange for consideration of
a right, privilege, material benefit such as
promotion or advertising.
Glossary of Terms
The following terms are defined below:
x Accrual Basis of Accounting — A method of
accounting that recognizes revenue as earned and
expenditures as incurred rather than waiting until
cash is exchanged.
x Actual — Actual (as opposed to budget) revenues
and expenditures for the fiscal year as indicated.
x Amortization — The gradual reduction of the value
of an asset or liability by some periodic amount. In
the case of an asset, it involves expensing the cost
of the item over its useful life.
x Assessment —The Municipal Property
Assessment Corporation (MPAC) is responsible for
placing an assessment value on all properties in
Ontario. In 1998, the Province of Ontario reformed
the property assessment and taxation system in
Claringon
Ontario with the implementation of Current Value
Assessment (CVA). The CVA of a property
represents its estimated market value, or the
amount the property would sell for in an arm's
length, open market sale between a willing buyer
and willing seller.
x Base Budget - In simple terms, a reflection of the
budget resources (financial, human and other) that
are required to maintain service levels at the level
provided in the previous year.
x Budget - A financial plan for a given fiscal year
showing revenues and expenditures for different
funds of the Town.
x Budgetary Basis - This refers to the basis of
accounting used to estimate financing sources and
Draft Budget 2020 1 192
uses in the budget. This generally takes one of
three forms: accrual, cash or modified accrual.
x Business Improvement Area (BIA) - A Business
Improvement Area (BIA) is an association of
businesspeople within a specified district, who join
with official approval of the Town, in a self-help
program aimed at stimulating business.
x Capital Budget - The budget that provides for the
funding of the Town's expenditures on capital
assets, i.e. assets which provide benefits to the
Town over several years.
x Consumer Price Index (CPI) - A statistical
description of price levels provided by Statistics
Canada. The index is used as a measure of the
increase in the cost of living (i.e. economic
inflation).
x Current Value Assessment (CVA) — Property
value set upon real estate under direction by the
Province as a basis for levying property taxes.
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x Debenture — A formal written obligation to repay
specific sums on certain dates. Debentures are
typically issued by the Region of Durham and are
unsecured.
x Debt — Any obligation for the payment of money.
Debt will normally consist of debentures as well as
short-term notes or cash loans from financial
institutions or internal borrowing from reserves.
x Deferral — The act of putting off until another time
or postponing.
x Deficit — The excess of liabilities over assets or
expenditures over revenues.
x Development Charges Act (DCA) — Provincial
legislation that provides guidelines on funding
identified growth -related projects in the
Municipality from developers.
x Expenditure - The disbursement of appropriated
funds to purchase goods and/or services.
Expenditures include current operating expenses
that require the current or future use of net current
Draft Budget 2020 1 193
assets, debt service, and capital outlays. This term
designates the cost of goods delivered or services
rendered, whether paid or unpaid, including
expenses, provision for debt retirement not
reported as a liability of the fund from which
retired, and capital outlays.
x Fiscal Year - Any period of 12 consecutive
months designated as the budget year. The
Town's budget year begins January 1st and ends
December 31 st.
x Fleet — The vehicles owned and operated by the
Municipality.
X L — The projection of revenues and
expenditures for future years.
x Full-time Equivalent Position (FTE) — A measure
of effective authorized positions, indicating the
percentage of time a position or group of positions
is funded. FTE considers the number of hours per
week and portion of the year the position is funded.
FTE = (hours worked per week/total weekly hours)
x (months funded/12). A year -around full-time
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position has an FTE of 1.00. A full-time position
funded for six months (1/2 year) has an FTE of
0.5.
x Fund - A set of interrelated accounts to record
revenues, and expenditures associated with a
specific purpose. A fund has its own revenues,
expenditures, assets, liabilities, and equity (fund
balance).
x Fund Balance - A term used to express the equity
(assets minus liabilities) of governmental fund
types and trust funds. A fund balance is the
excess of cumulative revenues and othersources
of funds over cumulative expenditures and other
uses of funds.
x Gas Tax - Funding provided by the Government of
Canada as part of the New Deal for Cities and
Communities. This Federal initiative is based on a
long-term vision of sustainability for Canadian
cities and communities, including four
interdependent dimensions: economic,
environmental, social and cultural. The program is
Draft Budget 2020 1 194
intended to achieve results leading to cleaner air,
cleaner water and reduced greenhouse gas
emissions.
x Generally Accepted Accounting Principles
(GAAP) - Nationally -recognized uniform principles,
standards and guidelines for financial accounting
and reporting, governing the form and content of
many financial statements of an entity. GAAP
encompasses the conventions, rules, and
procedures that define accepted accounting
principles at a time, including both broad guidelines
and detailed practices and procedures.
x Grant - A monetary contribution, typically from one
level of government to another, to lend support to a
specific service, program or function.
X L - A rise in price levels caused by general
economic activity and growth.
x Infrastructure - The system of public works in the
Town, consisting of immovable physical assets, that
delivers an essential public service (e.g. road
network, water and sewer systems, and lighting).
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x Interest Income - Revenue associated with the
Town's cash management activities of investing
cash balances.
x - The amount of property tax, in dollars,
which is paid by the Town's taxpayers. To
determine the tax levy for a particular property, the
property's assessment value is multiplied by the
appropriate rate for the property's tax class.
x Liability — A financial obligation of the Municipality
to others.
x Long-term Debt Debt which matures more than
one year after it is issued.
x Municipal Act - Passed by the legislature in
December 2001, the Act is designed to allow
municipal leaders the autonomy, power and
flexibility they need to chart their community's
future in a meaningful way and react quickly to
change.
x Official Plan - A document adopted by a
municipal council pursuant to the PlanningActthat
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contains goals, objectives and policies to manage
and direct physical change in the Municipality.
Official Plans are generally set for a planning
period of 20 years and must be renewed and
updated every five years.
x One-time Item — An item only approved for the
current budget which does not form part of the
base budget.
x Ontario Municipal Employees Retirement
System (OMERS) — A defined benefit plan that
provides pension benefits for the Municipality's
full-time employees. Employees and employers
make equal contributions to the plan.
x Operating Budget — The budget that provides the
various departments with funding for their annual
recurring operating costs (e.g. salaries, materials
and supplies, contracted services, utilities).
Compared to the capital budget, items funded in
the operating budget do not give rise to assets that
are expected to provide benefits over several
years.
ClarM#on
x Per Capita A measurement of the proportion of
some statistic to an individual resident determined
by dividing the statistic by the current population.
x Property Tax A value -based tax levied on real
and personal property according to the property's
assessed valuation and the tax rate.
x Public Sector Accounting Board (PSAB) — The
body of the Chartered Professional Accountants
(CPA) that issues recommendations and guidance
with respect to matters of accounting in the public
sector. Its aim is to improve the financial and
performance information reported by governments
and other public sector entities for the benefit of
decision makers and other users of the
information.
x Reservt An allocation of accumulated net
revenue that is established by Council for a
particular purpose. It has no reference to any
specific asset and does not require the physical
segregation of money or assets as in the case of a
reserve fund. Interest earned on the
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invested earnings is reported as operating fund
earnings and not accumulated in the reserve.
x Reserve Fund - An allocation of accumulated net
revenue, like a reserve. It differs from a reserve in
that reserve fund assets are segregated and
restricted to meet a specific purpose. There are
two types of reserve funds. Obligatory reserve
funds are required under provincial statute, while
discretionary reserve funds are created by Council
for a specified future use.
x Revenur Monies received from all sources (with
exception of fund balances) that will be used to
fund expenditures in a fiscal year.
x Stakeholders - The person, group or organization
that has direct or indirect stake in the Town
because it can affect or be affected by the Town's
actions, objectives and policies.
x Surplus - The excess of actual revenue over
operating expenditures incurred during a budget
period.
Claringon
x Tangible Capital Asset (TCA) - Non-financial
assets that have a lifespan that extends beyond an
accounting period. Also known as a "fixed assets".
x Tax Rate — A percentage rate that is used to
determine the property tax levy to be paid by a
taxpayer within the Town. The rate fora property
depends on its tax class, which in turn depends on
the type of property (residential, commercial,
industrial, etc.). The rate is multiplied by the
assessment to provide the tax levy. Rates are
established by Council by-law.
x User Fees & Service Charges Fees paid by
individuals or organizations to the Town for the use
of Town facilities (e.g. recreation fees) or for
provision of municipal services (e.g. planning).
x Vital Statistics Act Responsible for matters
such as maintenance of the municipal birth and
death registry and issuance of death and burial
certificates.
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Acronyms
x AMP — Asset Management Plan
x ARL — Annual Repayment Limit
x ASC — Allan Strike Squash and Aquatic Centre
x CAO — Chief Administrative Officer
x CCC — Courtice Community Complex
x CIP — Community Improvement Plan
x CLOCA — Central Lake Ontario Conservation
Authority
x CPA — Chartered Professional Accountants of
Canada
x CPI — Consumer Price Index
x DC — Development Charge
x DHRC — Diane Hamre Recreation Complex
x EA — Environmental Assessment
ClarM#on
x FIR — Financial Information Return
x HR — Human Resources
x HVAC — Heating, Ventilation, and Air Conditioning
x LED — Light -emitting Diode
x MAC — Municipal Administration Centre
x MPAC — Municipal Property Assessment
Corporation
x MTO — Ministry of Transportation
x OCIF — Ontario Community Infrastructure Fund
x OReg — Ontario Regulation
x PSAB — Public Sector Accounting Board
x RF — Reserve Fund
x RRC — Garnet B. Rickard Recreation Centre
x SCA — South Courtice Arena
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