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Staff Report
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Report To: General Government Committee
Date of Meeting: May 11, 2020 Report Number: FND-011-20
Submitted By: Trevor Pinn, Director of Finance/Treasurer
Reviewed By:
File Number:
Andrew C. Allison, CAO
By-law Number:
Resolution#: GG-102-20
Report Subject: Financial Update as at December 31, 2019
Recommendation:
1. That Report FND-011-20 be received for information.
Municipality of Clarington
Report FND-011-20
Report Overview
Page 2
The purpose of this report is to update Council on the overall budget variances as of
December 31, 2019 as well as other financial indicators such as taxes receivable,
investments, debt and development charges collected. Also included is a summary of
Council's discretionary expenses for information only. The Council expenses is not the
annual reporting of Council remunerations as required under the Municipal Act, the financial
figures are not audited and are subject to change as the year-end work is completed. This
report cannot be used to forecast the year-end financial position.
1. Background
1.1 The financial update has been designed to focus on the overall budget variances.
Additional financial information is provided to show trends relating to the general
economy.
2. Fourth Quarter of 2019
Operating Budget to Actual Variances
2.1 Attachment 1, Summary of Operating Expenditures and Revenues, compares the
Municipality's budget to actuals as of December 31, 2019. This variance reporting
reflects the Municipality's operating budget only. It excludes financial activities for
library, museum, BIAs and consolidated hall/arena boards. Year to date expenditures
as of December 31, 2019 total $85,522,334 which represents 102.7% of the 2019
budget. Revenues totalled $88,230,187 which is 105.9% of the 2019 budget.
2.2 Attachment 1 is intended to provide an indication of the status of the Municipality's
operating accounts compared to the approved budget as of December 31, 2019. It is
important to note that the figures presented in the report do not represent final year-end
figures. Year-end accruals and adjustments are still being processed to ensure
revenue and expenses are charged to the appropriate fiscal period in order to prepare
the Municipal Financial Statements. The external audit of the 2019 year will be
completed at the end of June. Furthermore, the 2019 and 2018 figures in the variance
reporting do not include all consolidated municipal service board activities nor non -cash
activities such as capital asset amortization and unfunded post -employment. This
report cannot be used in isolation and does not show the final position of the
Municipality in either year.
2.3 Monthly trial balances are sent to each department for regular review and budget
oversight. In 2019, the variance report has been expanded to show the variances at
the sub -department level. Revenues and expenditures that have a variance either
above or below budget that are noteworthy are discussed in this report.
Municipality of Clarington
Report FND-011-20
Page 3
2.4 Non -departmental revenues are higher than budgeted at 101.5%. Some of the higher
than budgeted revenues are in supplementary taxes, aggregate royalties and penalties,
and general fund investment income. These are important sources of revenue to the
Municipality. Going forward, the lower interest rates due to the Bank of Canada
lowering the bank rate to support the economy will affect the 2020 revenues.
2.5 The Councillors' office expenditures are higher than budgeted due to severance pay of
past Councillors as per By-law 2011-05 and the change in one third tax free portion of
Council's remuneration as per By-law 2018-103. The impact to the Mayor's Office of
the elimination of the one third tax free portion was offset by changes to the Mayor's
support staffing.
2.6 Corporate Services net expenditures are under budget at 92.6%. This is due to the
WSIB NEER rebate the Municipality received as a result of the excellent rating on our
WSIB account. The NEER rebate program is ending in 2019. Due to the process at
WSIB, the Municipality may be eligible for one last NEER rebate to be received in 2020
based on our 2019 safety record.
2.7 Parking revenues are higher than budgeted by approximately $316,800. These
revenues have a corresponding expense transfer to the Parking Lot Reserve Fund.
This reserve fund is used to fund the parking enforcement activities. Revenues are
higher than budgeted including cemetery plot sales, animal licenses and snow clearing
fines. Contributing to the lower than budgeted expenditures are salaries in several sub -
departments within the Clerks due to a series of vacancies and the delay in filling the
positions.
2.8 Finance net expenditures are at 90.4%. This is due to higher than budgeted fines and
penalties. Finance expenditures are lower than budgeted due to several staff
vacancies that were not filled immediately. Tax write offs are higher than budgeted
within the Unclassified expenditures.
2.9 Emergency Services net expenditures are higher than budgeted at 103.2%. Salary and
wages were higher for Suppression and Part-time Firefighters. The firefighters
received retroactive pay for 2018 and 2019 in November due to the contract being
settled. Emergency Services has some staff on extended leave which results in an
increase demand on the part-time firefighters. Revenues were higher as noted in
previous reports due to unbudgeted portions of the OPG Memorandum of
Understanding. In 2019, there was approximately $116,000 for MTO emergency call
revenues. These additional funds from OPG and MTO are transferred to the
Emergency Management Reserve Fund. The transfer amount is included in the
Administrative expenditures as well.
Municipality of Clarington
Report FND-011-20
Page 4
2.10 Engineering revenues are higher than budgeted at 158% or $2,537,072. While
favourable, it is considerably less than the 2018 Engineering revenues of $4,136,632.
Overall the Engineering expenditures are on target at 99% of the budgeted amount.
2.11 Operations net expenditures are at 101.2% of the 2019 budgeted amount. Higher
Administration revenues and expenditure are in large part due to the costing structure
of the fleet and the corresponding transfer to the Operation Equipment Reserve Fund.
Streetlighting costs are lower than budgeted due to the conversion to LED streetlights.
The savings from the LED streetlights are to be used to pay the internal loan for the
retrofit project. The demand for salt, sand and brine in 2019 increased the expense by
55% in 2019 when compared to the expenditure in 2018. Lower expenditures in other
areas have mitigated the impact on the budget.
2.12 Community Services revenues are on budget at 99.7%. The shortfall in some
revenues is compensated in higher than budgeted revenues in other sub -departments.
Similarly, on the expenditure side, savings in salaries, due to vacant positions offset
higher costs in other areas. Higher expenditures within the Facilities sub -department
include hydro at arenas as well as increased repair and maintenance costs.
2.13 Planning net expenditures are at 88.7%. The Development Review sub -department
includes the Secondary Plan Reviews and the Sub -watershed studies. Set up as a
cost recovery, the direct costs will be offset by the revenues. This work is still being
done and there are timing differences on the cost recovery
2.14 As noted in previous 2019 financial update reports, the Board and Agencies have a
higher expenditure due to a transfer of Library Capital Reserves which includes some
funds from previous years.
Municipal Property Taxes
2.15 Attachment 2, Continuity of Taxes Receivable as of December 31, 2019, provides the
status of the taxes billed and collected by the Municipality during the fourth quarter. At
the end of December 2019, a total of $9,383,327 remains unpaid which equals 5.01 %
of the taxes levied in 2019. In December 2018 there were taxes receivable of
$8,665,231 which resulted in 4.81 % of taxes levied in 2018. Although the net balance
is $718,096, or 8.85% higher than the previous year, the ratio is only 0.2% higher. The
following table outlines the taxes receivable ratio for 2019 and the three previous years:
2016
2017
2018
2019
Taxes Receivable
$7,650,679
$8,427,275
$8,665,231
$9,383,327
Taxes Levied
$66,049,171
$172,913,203
$179,993,948
$187,277,840
Taxes Receivable Ratio
4.61 %
4.87%
4.81 %
5.01 %
Municipality of Clarington
Report FND-011-20
Debentures
Page 5
2.16 Attachment 3, Debenture Repayment Schedule provides the status of the Municipality's
long-term debt obligations as of January 1, 2019. In 2019, the debt repayment
obligations were $2,841,958. The annual principal and interest payments required to
service these liabilities remain well below the annual debt repayment limits prescribed
by the Ministry of Municipal Affairs and Housing.
Municipal Development Charges
2.17 Attachment 4 shows the residential and non-residential development charges collected
as of December 31, 2019. As of December 31, 2019, residential municipal
development charges collected in 2019 were $2,840,164. In the 2015 Development
Charges Background Study, it was forecasted that the Municipality would be collecting
approximately 805 in total for 2019 or about 604 units at the end of the third quarter.
Development charges have been collected for 215 units. At the end of December 2019
there was a 76.8% decrease in development charges collected and a 71.8% decrease
in the number of units compared to December 2018. The development charges were
significantly lower in 2019 when compared to prior years.
2.18 As of December 31, 2019, there has been $533,634 in non-residential development
charges collected. Non-residential development charges are based on the building
floor area rather than a total building unit cost. There are fluctuations quarter to quarter
as well as year to year in non-residential development charges.
2.19 In the 2015 Development Charges By-law 2015-035, there are a number of incentives
to encourage development in Clarington, mainly relating to multi -residential,
commercial and industrial development. There have been no new incentives given in
2019. Since July 2015, there has been a total of $1,555,276.71 in development charge
incentives given to 15 properties. Between residential and non-residential the split is
approximately 37% and 63% respectively. Note that incentives are required to be
covered by the Municipality's tax base.
Council Expenses
2.20 Attachment 5, Council Expenses as of December 31, 2019, summarizes Council
expenses at the end of the year. Only discretionary expenses such as event tickets,
conferences, educations courses and external kilometer reimbursement are included in
this report. As of December 31, 2019, at total of $11,243.98 in discretionary expenses
have been paid to Council. Salary, tax free allowance, OMERS equivalent, severance
pay and travel allowance as per By-law 2011-005 are not included in the totals.
Municipality of Clarington
Report FND-011-20
Investments
Page 6
2.21 The annual investment report will be brought to Council at the General Government
Committee on June 1, 2020. At December 31, 2019 the Municipality was compliant with
its current investment policy.
3. Concurrence
Not Applicable.
4. Conclusion
It is respectfully recommended that the fourth quarter of 2019 financial update be
received for information.
Staff Contact: Paul Creamer, Deputy Treasurer, pereamer@clarington.net
Attachments:
Attachment 1
— Summary of Operating Revenues and Expenses
Attachment 2
— Continuity of Taxes Receivable
Attachment 3
— Debenture Repayment Schedule
Attachment 4
— Municipal Development Charges
Attachment 5
— Council Expenses
Interested Parties:
There are no interested parties to be notified of Council's decision.
The Municipality of Clarington
Attachment 1
Summary of Operating Expenditures and Revenues for 2019
to Report FND-011-20
2019 Budget
2019 Actual
2019
2019 %
2018 Budget
2018 Actual
2018
YTD
YTD
Unexpended
Expended
YTD
YTD
Unexpended
05 Non -departmental Accounts
Municipal Taxation
(65,750,542)
(66,107,488)
356,946
100.5%
(62,634,835)
(63,362,558)
727,723
Grants
-
(391,308)
391,308
(252,640)
252,640
Fees/Service Charges/Fines/Other
(462,563)
(658,724)
196,161
142.4%
(482,338)
(468,358)
(13,980)
Investment Income
(1,619,200)
(2,097,483)
478,283
129.5%
(1,369,200)
(2,002,484)
633,284
Contributions
(4,846,301)
(4,522,373)
(323,928)
93.3%
(5,762,273)
(9,249,956)
3,487,683
(72,678,606)
(73 777 376)
1,098,770
101.5%
(70,248,646)
75 335 996
5,087,350
Taxation/Revenue/Contributions
59 BIA Taxation
BIA Taxes
(215,200)
(215,200)
-
100.0%
(211,820)
(211,820)
-
BIA Payments
215,200
215,200
-
100.0%
211,820
211,820
-
-
-
-
-
-
Net Expenditures
10 Mayor and Council
Mayor's Office
442,540
362,566
79,974
81.9%
434,299
433,161
1,138
Councillors' Office
501,942
657,015
(155,073)
130.9%
499,405
495,168
4,237
944,482
1,019 581
(75,099)
108.0%
933,704
928,329
5,375
Net Expenditures
13 Administrator's Office
Administration
-
-
-
(2,000)
(2,730)
730
Communications
(45,000)
(46,715)
1,715
103.8%
(65,000)
(43,559)
(21,441)
Tourism
(30,500)
(22,080)
(8,420)
72.4%
(15,000)
(30,940)
15,940
Port Granby
83,500
85,242
1,742
102.1%
83,500)
102,145
18,645
(159,000)
(154,037)
(4,963)
96.9%
(165,500)
(179,374)
13,874
Revenues/Recoveries
1,014,347
1,039,218
(24,871)
102.5%
868,927
939,685
(70,758)
Administration
Communications
861,013
794,102
66,911
92.2%
818,177
813,548
4,629
Tourism
337,556
319,802
17,754
94.7%
329,589
309,620
19,969
Port Granby
83,500
83,549
(49)
100.1%
83,500
89,640
(6,140)
2,296,416
2,236,671
59,745
97.4%
2,100,193
2,152,493
(52,300)
Expenditures
Net Expenditures
2,137,416
2,082,634
54,782
97.4%
1,934,693
1,973,119
38 426
The Municipality of Clarington
Attachment 1
Summary of Operating Expenditures and Revenues for 2019
to Report FND-011-20
2019 Budget
2019 Actual
2019
2019 %
2018 Budget
2018 Actual
2018
YTD
YTD
Unexpended
Expended
YTD
YTD
Unexpended
14 Legal Administration
Revenues/Recoveries
Expenditures
(160,000)
543,261
(166,780)
531,430
6,780
11,831
104.2%
97.8%
(170,000)
546,792
(122,203)
521,873
(47,797)
24,919
383,261
364,650
18,611
95.1%
376,792
399,670
(22,878)
Net Expenditures
16 Corporate Services
12,000
385,522
373,522
3,212.7%
8,000)
255,577)
247,577
Revenue/Recoveries
217,400
216,850
550
99.7%
210,400
275,926
(65,526)
Administration
Human Resources/Payroll
1,745,067
1,746,149
(1,082)
100.1%
1,738,375
1,875,988
(137,613)
Information Technology
1,905,848
1,933,819
(27,971)
101.5%
2,158,330
2,179,615
(21,285)
Purchasing
617,649
631,727
(14,078)
102.3%
598,893
601,613
(2,720)
Health & Safety
13,775
13,377
398
97.1%
14,275
19,435
(5,160)
4,499,739
4,541,922
42,183
100.9%
4,720,273
4,952,577
232,304
Expenditures
Net Expenditures
4,487,739
4,156,400
331,339
92.6%
4,712,273
4,697,000
15,273
19 Clerk's
Administration
(123,000)
(110,267)
(12,733)
89.6%
(127,000)
(115,140)
(11,860)
Animal Services
(77,800)
(105,192)
27,392
135.2%
(77,800)
(110,668)
32,868
Municipal Law Enforcement
(38,000)
(73,351)
35,351
193.0%
(38,000)
(82,613)
44,613
Parking Enforcement
(280,000)
(596,842)
316,842
213.2%
(280,000)
(431,360)
151,360
Election
-
529
(529)
-
(1,300)
1,300
Wildlife Damage Grants (from Provi
(22,000)
(27,605)
5,605
125.5%
(22,000)
(17,338)
(4,662)
Cemetery
140,100
192,660
52,560
137.5%
140,100
170,195
30,095
(680,900)
(1,105,388)
424,488
162.3%
(684,900)
(928,614)
243,714
Revenues/Recoveries
1,250,204
1,212,861
37,343
97.0%
1,274,331
1,379,329
(104,998)
Administration
Animal Services
636,760
546,502
90,258
85.8%
694,980
682,619
12,361
Municipal Law Enforcement
802,648
711,575
91,073
88.7%
788,731
609,352
179,379
Parking Enforcement
724,832
1,025,217
(300,385)
141.4%
558,068
768,020
(209,952)
Election
131,700
132,204
(504)
100.4%
396,504
405,778
(9,274)
Cemetery
1,800
128
1,672
7.1 %
1,800
-
1,800
Fleet
25,950
28,491
2,541
109.8%
25,950
26,705
755
3,573,894
3,656,978
(83,084)
102.3%
3,740,364
3,871,803
(131,439)
Expenditures
Net Expenditures
2,892,994
2,551,590
341,404
88.2%
3,055,464
2,943,189
112,275
IThe Municipality of Clarington Attachment 1 I
Summary of ODeratina Expenditures and Revenues for 2019 to Report FND-011-20
2019 Budget
2019 Actual
2019
2019 %
2018 Budget
2018 Actual
2018
YTD
YTD
Unexpended
Expended
YTD
YTD
Unexpended
21 Finance & Unclassified Administration
(1,390,000)
(1,750,962)
360,962
126.0%
(1,502,000)
(2,032,822)
530,822
Revenues/Recoveries
2,695,275
2,516,018
179,257
93.3%
2,616,900
2,554,563
62,337
Finance Administration
Unclassified Administration
2,873,032
3,010,958
(137,926)
104.8%
2,858,637
4,832,223
(1,973,586)
5,568,307
5,526,976
41,331
99.3%
5,475,537
7,386,786
1,911,249
Expenditures
Net Expenditures
4,178,307
3,776,014
402,293
90.4%
3,973,537
5,353,964
1 380 427
28 Emergency Services - Fire
Administration
(55,000)
(240,751)
185,751
437.7%
(55,000)
(233,939)
178,939
Prevention
(45,000)
(47,793)
2,793
106.2%
(45,000)
(44,352)
(648)
Municipal Emergency Measures
10,000
10,000
100.0%
10,000
10,000
-
(110,000)
(298,544)
188,544
271.4%
(110,000)
(288,291)
178,291
Revenues/Recoveries
1,754,586
1,967,760
(213,174)
112.1%
1,621,447
1,871,986
(250,539)
Administration
Prevention
790,840
714,429
76,411
90.3%
756,138
763,655
(7,517)
Suppression
8,088,866
8,308,427
(219,561)
102.7%
7,947,577
7,905,581
41,996
Training/Technical Support
350,524
385,730
(35,206)
110.0%
341,100
426,090
(84,990)
Communications
585,000
610,416
(25,416)
104.3%
577,500
567,343
10,157
Mechanical
120,000
116,459
3,541
97.0%
115,000
112,845
2,155
All Stations - Part-time
844,500
1,022,497
(177,997)
121.1%
841,873
964,543
(122,670)
Municipal Operations Centre
31,950
27,251
4,699
85.3%
31,200
27,265
3,935
Maintenance Support
133,078
136,841
3,763
102.8%
130,951
132,234
1,283
12,699,344
13,289,810
(590,466)
104.6%
12,362,786
12,771,542
(408,756)
Expenditures
Net Expenditures
12,589,344
12,991,266
(401,922)
103.2%
12,252,786
12,483,251
(230,465)
The Municipality of Clarington
Attachment 1
Summary of Operating Expenditures and Revenues for 2019
to Report FND-011-20
2019 Budget
2019 Actual
2019
2019 %
2018 Budget
2018 Actual
2018
YTD
YTD
Unexpended
Expended
YTD
YTD
Unexpended
32 Engineering Services
Administration
(51,000)
(342,361)
291,361
671.3%
(51,000)
(893,908)
842,908
Building Inspection
1,554,532
2,194,711
640,179
141.2%
1,554,532
3,242,724
1,688,192
(1,605,532)
(2,537,072)
931,540
158.0%
(1,605,532)
(4,136,632)
2,531,100
Revenues/Recoveries
6,139,444
6,133,167
6,277
99.9%
5,854,283
6,468,988
(614,705)
Administration
Debentures
541,802
541,802
-
100.0%
538,773
538,773
-
Building Inspection
1,550,625
1,491,708
58,917
96.2%
1,419,960
2,525,328
(1,105,368)
Street Lighting
100,000
100,000
-
100.0%
90,000
90,000
-
Parks & Parking Lots
15,500
15,481
19
99.9%
15,500
16,745
(1,245)
Roads & Structures
Safe Roads
21,000
63,500
24,226
41,868
(3,226)
21,632
115.4%
65.9%
-
63,500
-
71,253
-
(7,753)
Road Maintenance
-
4,399
(4,399)
-
7,694
(7,694)
Fleet
5,600
2,420
3,180
43.2%
5,600
5,293
307
8,437,471
8,350,672
86,799
99.0%
7,987,616
9,716,380
(1,728,764)
Expenditures
Net Expenditures
6,831,939
5,813,600
1,018,339
85.1%
6382,084
5,579,748
802,336
36 Operations
Administration
(367,000)
(562,287)
195,287
153.2%
(386,123)
(497,997)
111,874
Street Lighting
(15,000)
(4,533)
(10,467)
30.2%
(15,000)
(12,880)
(2,120)
Cemetery
(127,800)
(155,386)
27,586
121.6%
(127,800)
(135,930)
8,130
Green & Recycle Bin/Bag Tag Sales
(24,000)
(32,637)
8,637
136.0%
(24,000)
(26,924)
2,924
Road Maintenance
(19,500)
(22,882)
3,382
117.3%
(19,500)
(19,420)
(80)
Winter Control
100,000
81,592
18,408
81.6%
100,000
(77,428)
(22,572
(653,300)
(859,317)
206,017
131.5%
(672,423)
(770,579)
98,156
Revenues/Recoveries
The Municipality of Clarington
Attachment 1
Summary of Operating Expenditures and Revenues for 2019
to Report FND-011-20
2019 Budget
2019 Actual
2019
2019 %
2018 Budget
2018 Actual
2018
YTD
YTD
Unexpended
Expended
YTD
YTD
Unexpended
36 Operations (continued)
Administration
5,163,425
5,274,402
(110,977)
102.1%
4,627,212
5,411,818
(784,606)
Street Lighting
1,365,000
1,027,636
337,364
75.3%
1,360,000
1,367,852
(7,852)
Debentures
186,114
186,114
-
100.0%
749,020
743,701
5,319
Parks
2,454,616
2,272,273
182,343
92.6%
2,438,789
2,172,004
266,785
Cemetery
318,025
368,683
(50,658)
115.9%
263,060
306,789
(43,729)
Green & Recycle Bin/Bag Tag
24,000
30,236
(6,236)
126.0%
24,000
27,352
(3,352)
Building & Property Services
2,665,698
2,659,899
5,799
99.8%
2,624,653
2,548,862
75,791
Road Maintenance
2,927,240
2,657,278
269,962
90.8%
2,333,790
2,584,765
(250,975)
Hardtop Maintenance
1,032,400
824,311
208,089
79.8%
909,120
953,959
(44,839)
Loosetop Maintenance
415,000
326,073
88,927
78.6%
418,000
311,037
106,963
Winter Control
2,478,000
4,065,757
(1,587,757)
164.1%
2,159,622
2,920,218
(760,596)
Safety Devices
527,750
467,666
60,084
88.6%
769,840
592,632
177,208
Storm Water Management
129,500
10,100
119,400
7.8%
117,500
61,951
55,549
Regional Roads Maintenance
30,800
61,214
(30,414)
198.7%
30,300
43,899
(13,599)
Fleet
847,560
784,027
63,533
92.5%
918,026
824,480
93,546
Library Building
13,460
14,557
(1,097)
108.2%
12,110
4,055
8,055
Museum Building
28,870
25,581
3,289
88.6%
28,282
35,862
(7,580)
20,607,458
21,055,807
(448,349)
102.2%
19,783,324
20,911,236
(1,127,912)
Expenditures
Net Expenditures
19,954,158
20,196,490
(242,332)
101.2%
19,110,901
20,140,657
(1,029,756
42 Community Services
Administration
(43,500)
(78,426)
34,926
180.3%
(43,500)
(66,333)
22,833
Recreation Services Administration
(3,900)
(2,893)
(1,007)
74.2%
(8,000)
(6,470)
(1,530)
Facilities
(2,283,700)
(2,259,033)
(24,667)
98.9%
(2,264,166)
(2,251,888)
(12,278)
Proshop (2018)
-
-
-
(11,000)
(14,452)
3,452
Vending Machine (Concessions 201
(66,100)
(43,206)
(22,894)
65.4%
(418,500)
(194,092)
(224,408)
Aquatic Programs
(1,129,300)
(1,171,739)
42,439
103.8%
(1,072,800)
(1,157,825)
85,025
Fitness Programs
(576,500)
(515,987)
(60,513)
89.5%
(612,000)
(510,788)
(101,212)
Recreation Programs
(544,500)
(550,463)
5,963
101.1 %
(537,000)
(538,627)
1,627
Community Development
(38,800)
(23,631)
(15,169)
60.9%
(38,800)
(33,422)
(5,378)
55+ Active Adults
(112,600)
(127,296)
14,696
113.1%
(99,100)
(109,408)
10,308
Merchandise
Revenues/Recoveries
(11,500)
(21,002)
9,502
182.6%
-
-
-
4,810,400 4,793,676 16,724 99.7%
5,104,866 4,883,305
221,561
The Municipality of Clarington
Attachment 1
Summary of Operating Expenditures and Revenues for 2019
to Report FND-011-20
2019 Budget
2019 Actual
2019
2019 %
2018 Budget
2018 Actual
2018
YTD
YTD
Unexpended
Expended
YTD
YTD
Unexpended
42 Community Services (continued)
Administration
1,817,329
1,657,350
159,979
91.2%
1,968,352
1,868,507
99,845
Recreation Services Administration
928,385
910,576
17,809
98.1%
1,188,688
1,192,423
(3,735)
Facilities
6,170,812
6,372,714
(201,902)
103.3%
6,898,187
6,972,147
(73,960)
Debentures
2,111,799
2,111,799
-
100.0%
2,115,485
2,115,485
-
Proshop (2018)
-
-
-
5,700
6,726
(1,026)
Concessions (2018)
-
-
-
400,479
211,996
188,483
Aquatic Programs
914,106
908,548
5,558
99.4%
852,837
843,468
9,369
Fitness Programs
389,116
369,725
19,391
95.0%
393,049
388,669
4,380
Recreation Programs
588,202
578,686
9,516
98.4%
625,664
612,534
13,130
Community Development
98,600
73,364
25,236
74.4%
63,173
66,705
(3,532)
55+ Active Adults
145,795
157,242
(11,447)
107.9%
160,789
130,466
30,323
Customer Service
1,029,472
1,083,017
(53,545)
105.2%
-
1,104
(1,104)
Client Services
364,874
368,258
(3,384)
100.9%
-
-
-
Grants
60,000
60,000
-
100.0%
60,000
59,250
750
Municipal Sponsorships
35,000
34,300
700
98.0%
35,000
34,500
500
14,653,490
14,685,579
32,089
100.2%
14,767,403
14,503,980
263,423
Expenditures
Net Expenditures
9,843,090
9,891,903
(48,813)
100.5%
91662,537
9,620,675
41,862
50 Planning Services
Administration
(814,400)
(653,288)
(161,112)
80.2%
(702,300)
(940,509)
238,209
Development Review
-
(1,533,025)
1,533,025
-
(278,327)
278,327
814,400)
2,186,313
1,371,913
268.5%
702,300
1,218,836
516,536
Revenues/Recoveries
4,713,339
4,562,274
151,065
96.8%
4,378,036
4,717,903
(339,867)
Administration
Heritage Committee
1,500
1,465
35
97.7%
-
1,135
(1,135)
Development Review
-
1,082,621
(1,082,621)
-
369,298
(369,298)
4,714,839
5,646,360
931,521)
119.8%
4,378,036
5,088,336
(710,300)
Expenditures
Net Expenditures
3,900,439
3,460,047
440,392
88.7%
3,675,736
3,869,500
(193,764)
Boards & Agencies
4,535,437 4,765,348 (229,911) 105.1%
4,190,911 4,195,927
5 016
Total Revenue/Recoveries
(83,289,338)
(88,230,187)
4,940,849
105.9%
(81,185,987)
(90,364,049)
9,178,062
Expenditures
83,289,338
85,522,334
(2,232,996)
102.7%
81,198,759
87,213,082
(6,014,323)
2 707 853
2,707,853
12,772
3 150 967
3,163. 739
Net Difference
CORPORATION OF THE MUNICIPALITY OF CLARINGTON Attachment 2 to
Continuity of Taxes Receivable Report FND-011-20
for the Fourth Quarter of the Year 2019
Beginning
Balance
Receivable
+ Interest
+ Taxes
- Balance
- Payments &
+ Prepaid
December
December
September 30,
Added
Billed
Adjustments **
Taxes
2019
2018
2019
Current Year
Taxes
19,323,280
2,390,587
21,713,867
(14,994,816)
6,719,051
5,988,710
Penalty and Interest
197,559
324,801
522,360
(248,576)
273,784
238,301
First Prior Year
Taxes
2,280,115
352,924
2,633,039
(883,527)
1,749,512
1,571,193
Penalty and Interest
232,615
75,158
307,773
(151,256)
156,517
153,338
Second Prior Year
Taxes
586,017
74,643
660,660
(357,691)
302,969
428,711
Penalty and Interest
88,149
17,705
105,855
(60,489)
45,365
58,770
Third and Prior Years
Taxes
148,609
-
148,609
(56,719)
91,890
180,752
Penalty and Interest
57,878
4,144
62,022
(17,784)
44,238
45,456
Sub -total
22,914,223
421,808
2,818,154
26,154,186
(16,770,859)
9,383,327
8,665,231
Prepaid Taxes (Prepaid taxes include property tax
(5,821,071)
(5,821,071)
(5,627,528)
monthly pre -authorized payment program PAP)
Total
22,914,223
421,808
2,818,154
26,154,186
(16,770,859)
(5,821,071)
3,562,256
3,037,704
NOTES-
** These figures include refunds, write-off, 357's etc.
2019 Interim Instalment months: February and April.
2019 Final Instalment months (for non -capped classes): June and September
2019 Final Instalment months (for capped classes): August and September
Municipality of Clarington
Attachment 3 of
Report FND-011-20
Debenture Repayment Schedule
As of January 1, 2019
Diane Hamre
Indoor Soccer
RRC
MAC
Green Road
Recreation
Year
Lacrosse RRC CCD space
Improvements
Improvements
Grade Separation
Courtice Library
Complex
Total
2019
165,174.58
107,074.68
84,141.23
107,967.35
541,802.38
78,146.32
1,757,651.34
2,841,957.88
2020
164,755.07
107,074.68
84,010.16
107,799.19
544,416.38
78,341.53
1,604,355.98
2,690,752.99
2021
163,863.49
107,074.68
83,946.43
107,717.40
546,559.49
78,465.50
1,054,141.30
2,141,768.29
2022
163,542.75
83,964.94
107,741.15
546,559.49
78,488.31
1,006,711.96
1,987,008.60
2023
162,800.11
83,859.28
107,605.57
546,276.36
78,425.64
978,966.96
2024
160,675.42
83,823.08
107,559.13
553,240.30
78,249.84
983,547.77
2025+
668,982.03
858,416.52
2,693,604.53
546,030.80
4,767,033.88
980,811.42
321,224.04
1,172,727.15
1,504,806.31
5,972,458.93
1,016,147.94
5,422,860.58
16,391,036.37
Principal at
896,000.00
294,299.58
950,705.28
1,219,914.89
4,958,600.00
871,000.00
5,083,000.00
14,273,519.75
January 1, 2019
Principal at
755,000.00
201,115.35
893,002.36
1,145,872.34
4,573,600.00
811,000.00
3,500,000.00
11,879,590.05
January 1, 2020
Interest Rates
2.25% to 3.35%
5.12%
1.9% to 3.45%
1.9% to 3.45%
2.25% to 3.8%
1.32% to 2.8%
4.65% to 4.75%
Municipality of Clarington
Attachment 4 to
Report FND-011-20
RESIDENTIAL
Single/Semi- Detached
-New construction
-Additions
Townhouse
Apartment
TOTAL:
MUNICIPAL DEVELOPMENT CHARGES
January to December YTD
2019
2018
Municipal Development
Number of
Municipal Development
Number
Charges Paid
Units
Charges Paid
of Units
$
1,160,745.00
66
$
10,205,253.00
608
$
1,128,284.00
84
$
2,022,944.00
154
$
551,135.00
65
$
-
-
$
2,840,164.00
215
$
12,228,197.00
762
Change in DC paid from prior year:
Change in DC units from prior year:
NON-RESIDENTIAL
Commercial
-New construction
-Additions
Industrial
-New construction
-Additions
Agricultural
Government
Institutional
TOTAL:
-76.8%
-71.8%
2019
2018
Municipal Development Charges
Municipal Development Charges
Paid
Paid
$
503,830.84
$
113,428.43
$
30,133.35
$
1,681,877.20
$
-
$
77,961.74
$
533,964.19
$
1,873,267.37
Change in DC paid from prior year: -71.5%
Municipality of Clarington
Mayor and Councillors' Discretionary Expenses
January 1 to December 31, 2019
Attachment 5
to Report FND-011-20
Name
Ward
2019 1st
Quarter
2019 2nd
Quarter
2019 3rd
Quarter
2019 4th
Quarter
Total per Council
Member
Mayor A. Foster
Mayor
1,391.70
4,357.22
25.75
(487.19)
5,287.48
Councillor J. Neal
Regional Wards 1 & 2
-
-
-
-
-
Councillor G. Anderson
Regional Wards 3 & 4
1,151.07
2,800.90
(741.96)
186.71
3,396.72
Councillor J. Jones
Ward 1
73.62
(49.24)
-
(24.38)
-
Councillor R. Hooper
Ward 2
798.82
-
-
798.82
Councillor C. Traill
Ward 3
397.24
240.00
-
(437.24)
200.00
Councillor M. Zwart
Ward 4
660.30
146.49
764.37
(10.20)
1,560.96
Total
4,472.75
7,495.37
48.16
(772.30)
11,243.98
1 These figures include only discretionary expenses such as conferences, education courses,
event tickets and external kilometre reimbursement.
Remuneration and travel allowances are not included.
2 Credits and repayments relating to these expenses will be included in the quarter in which they are received.
3 This report is not to be considered as the Annual Council Remuneration report
by the Treasurer as required by the Municipal Act, S.O. 2001, c.25, Section 284.