HomeMy WebLinkAbout2021-11-30Claibygton
Audit and Accountability Committee
Agenda
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Date: November 30, 2021
Time: 9:30 am
Place: Held Virtually via Microsoft Teams
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1. Call to Order
2. Land Acknowledgement Statement
3. Declaration of Interest
4. Presentations/Delegations
4.1. None
5. Reports/Correspondence Related to Presentations/Delegations
5.1 None
6. Communications
6.1 None
7. Staff Reports, Staff Memos, and New Business Consideration
7.1. Memo from Catherine Carr, Internal Audit Manager, Regarding Page 3
Investment Compliance as at September 30, 2021
(Receive for Information)
7.2. Report IAS-004-21, Financial Update to September 30, 2021 Page 7
Recommendations:
1. That Report IAS-004-21, be received for information
Page 1 of 73
Audit and Accountability Committee — November 30, 2021
7.3 Report IAS-005-21, 2022 Audit work plan Page 50
Recommendations:
1. That Report IAS-005-21, be received for information
7.4 Report FSD-053-21, Capital update as at October 31, 2021 Page 54
Recommendations:
1. That Report FSD-053-21, be received for information
7.5 Memo from Trevor Pinn, CPA, CA Director of Financial Page 73
Services/Treasurer, Regarding Audit and Accountability
Committee Meeting Dates for 2022
(Receive for information)
8. Unfinished Business
9. Questions to Staff/ Request for Staff Report(s)
10. Confidential Items
11. Adjournment
Page 2 of 73
Clarftwn
MEMO
If this information is required in an alternate format, please contact the
Accessibility Coordinator at 905-623-3379 ext. 2131.
To: Audit and Accountability Committee
Andrew Allison, Chief Administrative Officer
Trevor Pinn, Director of Financial Services / Treasurer
From: Catherine Carr, Internal Audit Manager
Date: October 26, 2021
Re: Municipal Investment Compliance at September 30, 2021
This memo reports on the compliance of the Municipality's investments with the approved
Investment Policy as of September 30, 2021. The applicable Investment Policy was
approved by Council July 5, 2021. If not compliant, the Municipality would be required to
prepare a workout plan to dispose of non -compliant investments as well as resolve any
other issues that have been identified.
This memo is provided to the members of the AAC when prepared for each quarter. This
committee provides the appropriate review of the document as outlined in the terms of
reference. A copy of the memo will be on the next regular AAC agenda (in this case,
November 30, 2021. If required, a response from the Director of Financial Services will
included on the agenda as well.
The current calculations include the Reserve Fund bank account but do not included the
General Fund bank account. The General Fund TD bank account is used for the ongoing
operations and are consider as "required immediately" and therefore are not eligible for
investing. As the Reserve Bank account is not used for ongoing operations and is available
for investing, it is included in these investment compliance calculations. The omission of the
General Fund bank account would result in the calculated totals being a lower percentage
than actual. If the Municipality is compliant without this bank account, then it will be
compliant if it was to be included.
The following information is shown for the Municipality's total investments as the restrictions
identified in the policy are based on the total investments, not individual funds. Note that the
Perpetual Care Trust Funds for cemetery maintenance are not included. Perpetual care and
maintenance trust funds are regulated by Funeral, Burial and Cremation Act, 2002.
Investments by Institution
The Municipality's policy has the following restrictions, among others, to ensure that credit
risk is mitigated through avoiding a concentration of investments with any given institution:
The Corporation of the Municipality of Clarington, 40 Temperance Street, Bowmanville, ON L1 C 3A6
1-800-563-1195 1 Local:905-623-3379 1 info@clarington.net I www.clarington.net
Page 3 of 73
Investment Compliance September 30, 2021
Page 2
• ONE Fund portfolios are restricted to 15 per cent for each type (The ONE HISA
account is excluded as it is a cash account)
- • Financial institution (including bonds, GICs) is restricted to 25 per cent for each
institution
• Municipal bonds are restricted to 10 per cent per municipality
• Provincial bonds are restricted to 20 per cent for each province
• Corporate debt is restricted to 5 per cent for each corporation.
TABLE 1 INVESTMENTS BY INSTITUTION
% of
Minimum
Maximum
Total Funds
Total
Range
Range
TD Bank - Savings
27,387,367
17.9%
0%
100%
ONE - HISA
$ 40,010,307
26.2%
0%
100%
ONE - Equity
2,588,679
1.7%
0%
15%
ONE - Bond
4,372,282
2.9%
0%
15%
RBC
10,389,063
6.8%
0%
25%
RBC - HISA
146,514
0.1%
0%
100%
National Bank
8,805,845
5.8%
0%
25%
BNS
16,929,891
11.1 %
0%
25%
BMO
18,959,520
12.4%
0%
25%
HSBC
3,358,884
2.2%
0%
25%
TD Bank
4,841,449
3.2%
0%
25%
Prov BC
2,388,950
1.6%
0%
20%
Prov Alberta
2,384,585
1.6%
0%
20%
Prov Quebec
2,499,732
1.6%
0%
20%
Ontario Hydro
2,499,594
1.6%
0%
5%
City of Toronto
4,778,046
3.1 %
0%
10%
Regional Municipality of York
498,525
0.3%
0%
10%
$ 152,839,235 100.0%
There are other restrictions identified in the policy; however, we do not currently have any
investments to which they apply.
The Municipality was compliant with all restrictions on investment with individual institutions.
It should be noted that, per the policy, cash accounts (ONE HISA and TD Bank Savings) are
not to be included when determining the amount to be invested with an institution. For this
reason, the two accounts are listed separately in the table above.
The Corporation of the Municipality of Clarington, 40 Temperance Street, Bowmanville, ON L1 C 3A6
1-800-563-1195 1 Local:905-623-3379 1 info@clarington.net I www.clarington.net
Page 4 of 73
Investment Compliance September 30, 2021
Page 3
Term of Investment
The Municipality's policy has adopted ranges for term length to ensure liquidity and to
minimize interest rate risk. Note that investments greater than 10 years up to a maximum of
20 years have the additional requirement that they must be specifically tied to an expected
cash flow.
TABLE 2 TERM OF INVESTMENT
Minimum Maximum
Total Funds % of Total Range Range
90 Days
$ 43,459,535
28.4%
20%
100%
90 Days to 1 Year
43,193,958
28.3% 56.7%
30%
100%
1 to 5 Years
24,491,766
16.0%
0%
85%
5 to 10 Years
36,852,527
24.1 %
0%
50%
10 to 20 Years
4,841,449
3.2%
0%
30%
The Municipality was compliant with the stated term length restrictions. The TD Reserve
Bank account bank account is 63 per cent of the under 90 days investment total. Bank
accounts including the ONE HISA are immediately accessible and thereby highly liquid.
The investments in the 10 to 20 year terms are bank bonds which are considered to have
good liquidity. There are uses for these long-term investments, but the specifics have not
been clearly identified. By percentages, the 10 to 20 year term investments are split as
follows: non development charge 58.8 per cent, development charge 20.6 per cent, and
strategic capital 20.6 per cent. The link between long term investments and expected cash
flows must be documented as required by the policy.
Type of Investment
To ensure that the Municipality has a diversified investment portfolio the following
restrictions are in place:
• Cash is unrestricted and includes the High Interest Savings Account as well as other
bank accounts held at chartered banks
• Federal debt is unrestricted
• Provincial debt is allowed to a maximum of 80 per cent in aggregate
• Municipal debt is allowed to a maximum of 35 per cent in aggregate
• Financial institution investments are allowed to a maximum of 80 per cent in
aggregate and includes bonds, GICs and other eligible investments
• Corporate debt is allowed, subject to rating restrictions, to maximum of 10 per cent in
aggregate
The Corporation of the Municipality of Clarington, 40 Temperance Street, Bowmanville, ON L1C 3A6
1-800-563-1195 1 Local:905-623-3379 1 info@clarington.net I WWW.clarington.net
Page 5 of 73
Investment Compliance September 30, 2021
Page 4
ONE Investment pools (not including HISA) are allowed to a maximum of 25 percent
in aggregate.
TABLE 3 TYPE OF INVESTMENT
HISA
Federal Debt
Provincial Debt
Municipal Debt
Financial Institutions
Corporate Debt (non -financial)
ONE Investment Pools
% of Minimum Maximum
Total Funds Total Range Range
$ 67,495,134
44.2%
-
0.0%
7,273,267
4.8%
5,276,571
3.5%
63,333,707
41.4%
2,499,594
1.6%
6,960,961
4.6%
$ 152,839,235
100.0%
0%
0%
0%
0%
0%
0%
0%
100%
100%
80%
35%
80%
10%
25%
As of September 30, 2021, the Municipality was compliant with the restrictions for the
investment types as defined in the Municipal Investment Policy. The corporate debt is an
Ontario Hydro bond held in the non -development charges reserve funds.
Overall, the Municipality is compliant with the Investment Policy as of September 30, 2021.
The one exception is the lack of documentation of the link for investments with maturities 10
to 20 years to a specific future cash flow. The investments in this segment are all TD Bank
bonds which mature January 26, 2032. As noted earlier, these types of bonds are very liquid
and can be sold upon request by the Municipality. It is likely there are several future projects
in 2032 that could be linked to these longer term investments.
If you have any questions, please let me know.
Cache rbnv Carr
Name: Catherine Carr
Job Title: Internal Audit Manager
Financial Services / CAO
The Corporation of the Municipality of Clarington, 40 Temperance Street, Bowmanville, ON L1C 3A6
1-800-563-1195 1 Local:905-623-3379 1 info@clarington.net I WWW.clarington.net
Page 6 of 73
Clarington
Staff Report
If this information is required in an alternate accessible format, please contact the Accessibility
Coordinator at 905-623-3379 ext. 2131.
Report To: Audit and Accountability Committee
Date of Meeting: November 30, 2021 Report Number: IAS-004-21
Submitted By: Trevor Pinn, Director of Financial Services/Treasurer
Reviewed By: Andrew C. Allison, CAO Resolution#:
File Number: [If applicable, enter File Number] By-law Number:
Report Subject: Financial Update as at September 30, 2021
Recommendation:
1. That Report IAS-004-21 and any related communication items, be received for
information.
Page 7 of 73
Municipality of Clarington
Report IAS-004-21
Report Overview
Page 2
The COVID-19 pandemic has had a lasting impact on the Municipality of Clarington. It has
changed the way in which we provide services (a strong movement towards online services),
work, and live. The Municipality's most significant financial impact has been the reduction of
services in Community Services. This continued to affect revenues in the first two quarters of
2021 as the second (December to February) and third lock -downs (April to July) impacted
our ability to provide services and have facilities opened.
The attached report provides information on the variances by service area with anecdotal
commentary where appropriate.
1. Background
1.1 The Budget Policy outlines a requirement for the Treasurer to report to Council on a
quarterly basis each year starting with the second quarter. This report fulfills that
requirement.
1.2 To improve the usefulness of the information, and consistency of format with the annual
budget, the quarterly report is attached to this report as Attachment 1. Each department
is broken down by sub -department with the expenses grouped together like the
requirements for financial reporting and the annual budget.
1.3 Where there are key variances, these have been identified and are expanded upon for
Committee's, and the public's, information.
1.4 This report is solely for operating expenses. Finance will be reporting separately on the
capital budget. The capital budget will be reported on semi-annually, once in the fall
which captures the "construction season" to September 30, and once in the spring
which summarizes the prior year's activities.
2. Impact of COVID-19
2.1 Where appropriate, the impact of COVID-19 has been identified and discussed in
Attachment 1.
2.2 Overall, the greatest impact from COVID-19 continues to be felt by the Community
Services Department. While we had budgeted for reduced revenues in 2021 compared
to 2020, the third and fourth waves along with the roadmap to recovery have reduced
the Municipality's ability to run programs and facilities as we had hoped in the 2021
budget.
Page 8 of 73
Municipality of Clarington Page 3
Report IAS-004-21
2.3 The Municipality took steps to provide financial support to taxpayers through flexible
payment arrangements for taxes, deferral programs and financial support to businesses
(CIP). There does not appear to be a significant impairment in our tax receivable and we
have not received requests for assistance outside of the normal levels of request.
2.4 The Municipality has been diligent in applying for, and has been successful, grants
offered by various organizations for both capital and operating funds. Staff continue to
seek out and apply for grant opportunities for the benefit of our community and its
residents.
3. Concurrence
Not Applicable.
4. Conclusion
It is respectfully recommended that the report be received for information
Staff Contact: Alexandra Baker, Financial Analyst, 905-623-3379 ext. 2623,
abaker@clarington.net
Attachments:
Attachment 1 — Financial Update for the Period Ending September 30, 2021
Interested Parties:
There are no interested parties to be notified of Council's decision.
Page 9 of 73
Financial Update
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Financial Update for the period ending September 30,
2021 (unaudited)
This report provides an update on the Municipality of Clarington's financial activity through the third quarter of 2021. In
previous iterations of this report, the financial activity was presented in a way to compare year to date actuals from the
prior year as well as current budget to actual analysis. For 2021, year-to-year comparisons are not as relevant as there
have been major department reorganizations and impactful COVID-19 effects. This report will continue to provide a
financial overview of budget variances as of September 30, 2021, focusing on the variances to the current year's budget.
Essential non -financial functions of the Municipality, such as service level achievements or deficits that have been
realized within the reported quarter, a review of COVID-19 impacts and department initiatives will also be identified.
COVID-19 Implications
Although COVID-19 continues to impact business operations, the third quarter of 2021 has seen more opportunities to
resume programs/events with the reopening of facilities, which reflects the increase in revenues. Challenges have now
shifted to monitoring access to facilities by requesting proof of vaccination from our patrons. Report CSD-007-21 provides
Council with an update on the COVID-19 challenges faced by the Community Arenas and Hall Boards and proposed
financial support to these organizations.
Page 11 of 73
Taxes Receivable/Collected
Taxes Receivable provides the status of the taxes billed less those collected by the Municipality during the third quarter.
The taxes receivable at September 30, 2021 totalled $23,515,750 which is similar to previous years.
The third quarter saw $59,536,469 in tax revenue (Taxes Billed). This amount is consistent with past years for this
quarter, with the final instalments rolled out on time in 2021.
Grants
No new grants were received in the third quarter of 2021.
Development Charges Collected
The residential and non-residential development charges collected as of September 30, 2021, were $8,369,793.
As of September 30, 2021, residential municipal development charges collected were $7,942,978 compared to
$10,680,150 in 2020. The 2020 Development Charges Background Study forecasted that the Municipality would be
collecting approximately 1,135 units in total for 2021, or about 851 units at the end of the third quarter. Development
charges have been collected for 484 units as at September 30, 2021. The development charges collected are lower than
those collected in 2020. Staff advise that 500 residential units, mostly high-rise buildings, are currently applied for and
under review. Additional applications are expected before year-end. COVID-19 has impacted the supply of several
building materials, which has had a large impact on the cost of materials and the number of building permit applications.
Page 12 of 73
MUNICIPAL DEVELOPMENT CHARGES
January to September YTD
2021
2020
RESIDENTIAL
Municipal Development
Number of Units
Municipal Development
Number of
Charges Paid
Charges Paid
Units
Single/Semi- Detached
-New construction
$ 3,766,951
182
$ 4,499,854
249
-Additions
-
-
-
-
Townhouse
4,018,187
262
5,181,866
373
Apartment
157,840
40
998,430
115
TOTAL:
$ 7,942,978
484
$ 10,680,150
737
Change in DC paid from prior year: -25.6%
Change in DC units from prior year: -34.3%
NON-RESIDENTIAL
Municipal Development Charges
Paid
Municipal Development Charges
Paid
Commercial
-New construction
$ 426,815
$ 412,300
-Additions
-
-
Industrial
-New construction
-
334,484
-Additions
-
-
Agricultural
-
-
Government
-
-
Institutional
-
-
TOTAL:
$ 426,815
$ 746,784
Change in DC paid from prior year: -42.8%
Page 13 of 73
Municipal Development Charge Incentives
A new Development Charges Study was released in 2020, and few new incentives were identified to encourage
development in Clarington. While the 2015 DC Study outlined incentives mainly for multi -residential, commercial and
industrial development, the 2020 Study was expanded to include new detached dwellings, semi-detached dwellings,
ancillary structures to a new detached/semi dwelling and Affordable Housing as outlined in the Ontario Community
Housing Renewal Strategy. There are no incentives provided to developers in 2021, as of September 30, 2021.
Note that discretionary incentives are required to be covered by the Municipality's tax base. All incentives under the 2015
DC Study have since been funded and the required transfers made.
Property.-
Mid -Rise Residential
2015-2019
$ 413,822
2020-2021
-
Total
$ 413,822
Percentage of
Total
Revitalization, Mixed Use
157,840
-
157,840
New Detached Dwellings
-
-
-
Semi -Detached Dwellings
-
-
-
Ancillary Structures for New Detached/Semi
Dwelling
Affordable Housing
-
-
-
Residential
571,662
-
571,662
37%
Medical Exemption
110,671
-
110,671
Revitalization, Small Business
5,548
-
5,548
Existing Industrial Development
22,983
-
22,983
Conversion Residential to Commercial
15,985
-
15,985
New Industrial Development
755,541
-
755,541
Revitalization, Mixed Use
72,886
-
72,886
Non -Residential
983,614
-
983,614
63%
Totals
$ 1,555,277
-
$ 1,555,277
100%
Page 14 of 73
Staffing Updates
For the period ending September 30, 2021 there was 693 staff (including those on leave — not COVID related). Prior to
COVID-19, there were 809 employees which includes Mayor and Council (7), temporary staff, volunteer firefighters and
employees on leave (this does not include Library or Museum). There were no retirements during the third quarter.
Page 15 of 73
Municipal Operating Revenues and Expenses
Overview - Financial Results
This financial update report is designed to focus on the (unaudited) overall budget variances for the period ending
September 30, 2021. The reporting has expanded to show budget to actual variances by sub -department. The
department summaries indicate the status of the Municipality's operating accounts compared to the approved budget as
of September 30, 2021.
Seasonal trends impact many of the operations of the Municipality such as ice rentals and winter control. The timing of
other activities can fluctuate from year to year, such as legal and planning revenues. To best capture the trends, the
budget is allocated on a monthly basis based on the prior year's actual monthly distribution. In cases with no previous
history, the monthly allocation is divided equally over the twelve months.
Due to timing differences, variations from quarter -to -quarter as well as year-to-year exist and therefore, this statement
cannot be used in isolation, nor can it be easily extrapolated to predict the whole year's activities.
Each department is responsible for its budget. In order to assist with the management of the budget, the Financial
Services Department sends monthly trial balances to each department for regular review.
The Summary of Operating Revenues and Expenditures compares the Municipality's budget to actual transactions as of
September 30, 2021, reflecting financial activity through the third quarter of 2021. The tables below reflect the
Municipality's operating budget only and exclude the year-to-date financial activities of the library, museum and BIA's.
Page 16 of 73
2021
20211
1 • .
Description
YTD
YTD
Final
Unexpended
Actuals
Budget
• • -
' ,
Unassigned
($27,532)
Non -Departmental Accounts
(75,274,143)
(77,649,033)
(79,044,602)
4.8
Mayor and Council
518,855
626,658
810,336
36.0
Office of the CAO
1,320,106
1,384,369
1,755,525
24.8
Legislative Services
3,421,580
3,833,028
4,985,589
31.4
Financial Services
9,560,904
6,157,305
7,325,502
(30.5)
Emergency and Fire Services
9,560,698
10,474,335
13,524,026
29.3
Public Works
18,330,157
21,506,920
27,448,416
33.2
Community Services
9,272,027
11,126,338
13,914,614
33.4
Planning and Development Services
1,872,608
4,005,966
4,474,072
58.1
Levies
(9,865,468)
(16,291,574)
Libraries/Museums
4,014,674
3,671,599
3,671,599
(9.3)
Culture
218,308
216,244
219,366
0.5
External Agencies
803,557
915,557
915,557
12.2
Total Municipality of Clarington
($26,273,669)
($30,022,288)
Page 17 of 73
Revenue and Expense Categories
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 are
collected on behalf of the Region of Durham, the
Province of Ontario or a school board and are remitted to
the specific agency.
,rovincial Grants and Subsidies
Grants received from the Province of Ontario for specific
functions such as the Ontario Community Infrastructure
Fund or specific grant projects.
,=ederal Grants and Subsidies
Grants received from the Government of Canada for
specific functions such as the Federal Gas Tax Fund or
specific grant projects.
User Fees
Fees for services include facility rentals, cemetery fees,
application for planning and building permits, and
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 within 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.
Page 18 of 73
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, debit and credit card charges, cost of
rental equipment and facility rentals for the Municipality.
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 provided 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 fund
Page 19 of 73
Mayor and Council
100 Mayor
Expenditures
Salaries, Wages & Benefits
$181,092
$192,729
$249,108
27.3%
Materials & Supplies
7,608
45,925
59,341
87.2%
105 Council
Expenditures
0.0%
Salaries, Wages & Benefits
309,199
331,920
430,517
28.2%
Materials & Supplies
1,059
7,436
9,070
88.3%
106 Ward Council
Expenditures
0.0%
Materials & Supplies
12,172
29,996
38,300
68.2%
107 Regional Council
Expenditures
0.0%
Materials & Supplies
7,725
18,652
24,000
67.8%
Total Mayor & Council
$518,855
$626,658
$810,336
36.0%
Highlights
There were no items of interest to highlight for the period ending September 30, 2021 for the Mayor and Council
departments.
Page 20 of 73
Administration
Total
Description
YTD
YTD
Final
Unexpended
BudgetActuals
..-
000 Unassigned
Expenditures
Materials & Supplies
$374,731
$377,418
$377,418
0.7%
130 Admin
Expenditures
Salaries, Wages & Benefits
346,755
437,298
562,256
38.3%
Materials & Supplies
20,502
19,929
56,425
63.7%
Contracted Services
96,488
10,706
30,000
-221.6%
170 Communication
Revenue
User Charges
-
(15,000)
(15,000)
100%
Expenditures
Salaries, Wages & Benefits
404,039
453,078
584,601
30.9%
Materials & Supplies
55,033
63,622
104,400
47.3%
Contracted Services
14,132
42,012
55,425
74.5%
385 Environmental
Revenue
User Charges
(83,250)
(61,820)
(83,500)
0.3%
Expenditures
Materials & Supplies
5,273
3,500
3,500
-50.7%
Contracted Services
86,403
53,626
80,000
-8.0%
Total Administrator's Office
$1,320,106
$1,384,369
$1,755,525
24.8%
Page 21 of 73
Highlights
Administration
Contracted Services is over budget due to the Service Delivery Review. These costs will be off set with funding from the
Audit and Accountability Fund Intake 2 at year-end.
Environmental
The overages in Materials and Supplies and Contracted Services relate to Port Granby which are offset by the revenues
in User Fees. Although most of these expenses are recoverable, advertising expenses are not per the agreement with
Canadian Nuclear Laboratories (CNL).
Page 22 of 73
Legislative Services
130 Admin
Revenue
User Charges
($104,411)
($97,408)
($122,800)
15.0%
Expenditures
Salaries, Wages & Benefits
659,227
780,770
1,008,646
34.6%
Materials & Supplies
46,199
52,678
86,010
46.3%
Contracted Services
7,946
7,717
10,800
26.4%
Transfers from RES / RF / CAP Fund
73,500
68,548
73,500
0%
160 HR/Payroll
Expenditures
Salaries, Wages & Benefits
1,273,468
1,053,091
1,437,829
11.4%
Materials & Supplies
5,702
10,370
12,600
54.7%
Contracted Services
20,556
54,780
82,000
74.9%
Rents/Financial Expenses
65,624
106,085
140,000
53.1 %
165 Health & Safety
Expenditures
Materials & Supplies
16,386
16,389
23,075
29.0%
Contracted Services
-
12,000
12,000
100.0%
Transfers from RES / RF / CAP Fund
2,500
2,500
2,500
0%
190 Animal Services
Revenue
User Charges
(60,794)
(63,534)
(87,800)
30.8%
Donations and Contributions from Others
(6,697)
-
-
Expenditures
Salaries, Wages & Benefits
295,631
346,207
447,579
33.9%
Materials & Supplies
35,344
47,616
67,925
48.0%
Contracted Services
46,549
36,637
59,000
21.1 %
Transfers from RES / RF / CAP Fund
10,000
8,626
10,000
0%
Page 23 of 73
191 Municipal Law Enforcement
Revenue
User Charges
(15,506)
(24,965)
(28,000)
44.6%
Fines/Penalties on Interest
(9,218)
(18,282)
(25,000)
63.1 %
Expenditures
Salaries, Wages & Benefits
643,581
687,044
885,842
27.3%
Materials & Supplies
8,153
17,571
21,000
61.2%
Contracted Services
21,124
40,186
54,100
61.0%
192 Parking Enforcement
Revenue
User Charges
(72,473)
(54,581)
(80,000)
9.4%
Fines/Penalties on Interest
(137,342)
(160,606)
(250,000)
45.1 %
Expenditures
Salaries, Wages & Benefits
298,651
319,602
416,963
28.4%
Materials & Supplies
8,555
16,393
24,840
65.6%
Contracted Services
8,546
4,617
10,000
14.5%
Rents/Financial Expenses
4,801
4,872
10,000
52.0%
Transfers from RES / RF / CAP Fund
539,860
215,026
330,000
-63.6%
193 Election
Expenditures
Contracted Services
3,943
4,000
4,000
1.4%
Transfers from RES / RF / CAP Fund
125,000
125,000
125,000
0%
194 Legislative Services
Revenue
User Charges
(64,586)
(39,200)
(58,000)
-11.4%
Expenditures
Salaries, Wages & Benefits
287,157
283,993
365,730
21.5%
Materials & Supplies
22,262
27,929
37,800
41.1 %
Contracted Services
-
43,476
75,000
100.0%
230 Grants
Page 24 of 73
Revenue
Grants
(20,672)
(5,397)
(22,000)
6.0%
250 Contributions
Revenue
Transfer between Funds
(468,141)
(461,803)
(461,803)
-1.4%
326 Cemetery
Revenue
User Charges
(161,119)
(121,302)
(208,100)
22.6%
Expenditures
Materials & Supplies
-
1,800
1,800
100.0%
388 Fleet
Expenditures
Materials & Supplies
12,274
22,780
31,750
61.3%
Total Legislative Services
$3,421,580
$3,371,225
1 $4,523,786
31.4%
Highlights
Administration
Revenues for Marriage Licences have exceeded the budget due to greater than expected sales since services have
resumed from the last COVID-19 lockdown.
Records Retention relates to work on the digitizing records project. Although this project has been on going for a few
years, the digitization initiative has slowed due to a change in vendor (from Microimage to Docudavit Solutions) and
COVID-19.
Page 25 of 73
Parking Enforcement
Parking enforcement revenue was allocated to the appropriate Reserve Fund from the General Fund in the third quarter.
Revenues are higher than the projected budget; however, they are lower than this same quarter last year. There are
some contributing factors to these figures, such as a shift of focus to parks and beaches and a high turnover for P/T staff
through summer months. Turnover lead to less ability to have fully trained officers for parking.
Legislative Services
The Planning Department is processing more developments which have created more agreements, and thus the
revenues flowing through the Plan Agreement Fee account have increased.
Cemetery
Bondhead Cemetery revenue continues to exceed budget expectations. Staff note that the population is growing in that
area which is the likely cause of the additional revenues.
Page 26 of 73
Financial Services and Unclassified Administration
000 Unassigned
Revenue
Fines/Penalties on Interest
$7,128
($12,024)
($15,000)
147.5%
130 Admin
Revenue
User Charges
(183,798)
(168,551)
(200,000)
8.1 %
Fines/Penalties on Interest
(1,157,997)
(1,050,003)
(1,400,000)
17.3%
140 Internal Audit
Expenditures
Salaries, Wages & Benefits
115,950
120,033
154,743
25.1 %
Materials & Supplies
-
225
300
100.0%
162 IT
Expenditures
Salaries, Wages & Benefits
1,052,383
1,162,859
1,497,831
29.7%
Materials & Supplies
8,105
5,000
8,200
1.2%
Contracted Services
5,206
5,800
15,000
65.3%
Transfers from RES / RF / CAP Fund
300,600
300,600
300,600
0.0%
Reclass: CF (NON-TCA) to GF
592,477
446,300
600,000
1.3%
210 Finance Admin
Expenditures
Salaries, Wages & Benefits
2,166,233
2,388,219
3,082,732
29.7%
Materials & Supplies
77,582
88,089
101,190
23.3%
Contracted Services
48,624
41,769
54,000
10.0%
211 Unclassified Admin
Revenue
Page 27 of 73
Highlights
Unassigned
The Fines/Penalties on Interest section of the Unassigned sub -department sits with a debit balance at the end of the third
quarter. The biggest contributor to this is the reversal of a 2020 duplicate invoice and the related reversal of the finance
charges applied in error. This is a one-time occurrence and has now been rectified.
Unclassified Admin
The 2020 Surplus is included in the Transfers from Reserve and Reserve Funds. This is larger than in previous years as
the expenses for the Municipality were below the 2020 budget. Recognized savings through the year contributed to the
surplus, even though the Municipality did not recognize the revenue levels that were budgeted. The funding received from
the Province of Ontario and the Government of Canada's Safe Restart Program was recognized as revenue in 2020 and
included in the 2020 surplus.
Page 28 of 73
Emergency and Fire Services
130 Admin
Revenue
User Charges
($328,324)
($88,544)
($115,000)
-185.5%
Expenditures
Salaries, Wages & Benefits
696,034
748,448
958,880
27.4%
Materials & Supplies
129,154
164,459
234,050
44.8%
External Transfers to Others
7,750
10,000
10,000
22.5%
Transfers from RES / RF / CAP Fund
708,448
589,865
637,500
-11.1 %
280 Fire Prevention
Revenue
User Charges
(12,364)
(42,936)
(44,500)
72.2%
Expenditures
Salaries, Wages & Benefits
564,325
619,134
796,825
29.2%
Materials & Supplies
4,371
17,710
45,000
90.3%
Contracted Services
-
1,000
1,000
100.0%
281 Fire Suppression
Expenditures
Salaries, Wages & Benefits
6,299,082
6,707,718
8,634,223
27.0%
Materials & Supplies
32,007
43,738
90,000
64.4%
Contracted Services
34,238
49,314
80,000
57.2%
282 Fire Training/Technical Support
Expenditures
Salaries, Wages & Benefits
236,972
283,618
364,141
34.9%
Materials & Supplies
5,873
5,887
6,500
9.6%
283 Fire Communication
Page 29 of 73
2021
20211
1 • .
Description
YTD
YTD
Final
Unexpended
Actuals
Budget
• • -
' ,
Expenditures
Contracted Services
454,251
445,727
623,000
27.1 %
284 Fire Mechanical
Expenditures
Materials & Supplies
49,728
77,089
115,000
56.8%
285 All Stations - P/T Admin
Expenditures
Salaries, Wages & Benefits
545,881
670,947
865,215
36.9%
Materials & Supplies
23,509
34,703
46,700
49.7%
Contracted Services
4,684
1,641
6,500
27.9%
286 Municipal Emergency Measures
Revenue
User Charges
-
(10,000)
(10,000)
100.0%
Expenditures
Materials & Supplies
1,560
25,638
26,950
94.2%
Contracted Services
-
5,000
5,000
100.0%
287 Mechanical Technical Support
Expenditures
Salaries, Wages & Benefits
103,519
114,179
147,042
29.6%
Total Emergency and Fire Services
$9,560,698
$10,474,335
$13,524,026
29.3%
Page 30 of 73
Highlights
Administration
User charges include an invoice to OPG for the 2021 annual payment as per the Memorandum of Understanding with the
Municipality of Clarington and OPG.
Transfers to the Reserve and Reserve Fund category include the transfers of the Emergency Call revenue to the Reserve
Fund. In previous years, this revenue was an unbudgeted item.
Page 31 of 73
Public Works
000 Unassigned
Revenue
User Charges
($89,436)
($177,310)
($209,300)
57.3%
Expenditures
Salaries, Wages & Benefits
3,553
3,000
3,000
-18.4%
Materials & Supplies
66,700
46,301
90,834
26.6%
Contracted Services
730
320
1,000
27.0%
130 Admin
Revenue
User Charges
(491,011)
(202,560)
(310,800)
-58.0%
Expenditures
Salaries, Wages & Benefits
3,727,050
4,103,712
5,286,990
29.5%
Materials & Supplies
67,841
78,111
109,050
37.8%
Contracted Services
20,495
225,933
226,000
90.9%
Debt Services (Principle and Interest paid)
481,928
546,623
546,623
11.8%
Transfers from RES / RF / CAP Fund
5,959,531
5,723,536
5,723,536
-4.1 %
250 Contributions
Revenue
Transfer between Funds
(1,041,623)
(495,000)
(495,000)
-110.0%
324 Street Lighting
Revenue
User Charges
(2,859)
(11,316)
(15,000)
80.9%
Expenditures
Materials & Supplies
416,718
501,630
700,000
40.5%
Contracted Services
137,816
185,827
280,000
50.8%
Page 32 of 73
Debt Services (Principle and Interest paid)
(21,214)
-
219,670
109.7%
Transfers from RES / RF / CAP Fund
100,000
100,000
100,000
0%
325 Parks
Expenditures
Salaries, Wages & Benefits
1,039,496
922,177
1,193,058
12.9%
Materials & Supplies
532,565
422,679
569,600
6.5%
Contracted Services
590,914
901,377
1,489,760
60.3%
Rents/Financial Expenses
100,793
24,228
48,000
-110.0%
Transfers from RES / RF / CAP Fund
1,157,900
1,157,900
1,157,900
0%
326 Cemetery
Revenue
User Charges
(123,796)
(100,553)
(143,000)
13%
Expenditures
Salaries, Wages & Benefits
174,342
261,632
339,392
49%
Materials & Supplies
107,179
73,401
98,700
-9%
Transfers from RES / RF / CAP Fund
55,000
55,000
55,000
327 Parking Lots
Expenditures
Debt Services (Principle and Interest paid)
(14,273)
-
-
330 Roads & Structures
Expenditures
Contracted Services
-
-
12,000
100.0%
334 Safe Roads
Expenditures
Materials & Supplies
4,715
11,100
18,500
74.5%
Contracted Services
17,014
20,654
50,000
66.0%
350 Waste Collection
Revenue
Page 33 of 73
User Charges
(48)
(22,500)
(22,500)
99.8%
Expenditures
Materials & Supplies
22,500
22,500
100.0%
351 Recycling Collection
Revenue
User Charges
(15)
(1,500)
(1,500)
99.0%
Expenditures
Materials & Supplies
1,500
1,500
100.0%
380 Road Maintenance
Revenue
User Charges
(21,542)
(14,777)
(19,500)
-10.5%
Expenditures
Salaries, Wages & Benefits
477,007
470,545
624,000
23.6%
Materials & Supplies
561,932
506,315
942,775
40.4%
Contracted Services
326,023
458,024
915,200
64.4%
381 Hardtop Maintenance
Expenditures
Salaries, Wages & Benefits
278,115
357,693
463,000
39.9%
Materials & Supplies
178,858
305,135
520,500
65.6%
Contracted Services
89,624
86,018
160,000
44.0%
382 Isetop Maintenance
Expenditures
Salaries, Wages & Benefits
48,583
41,106
59,500
18.3%
Materials & Supplies
121,227
173,264
341,000
64.4%
383 Winter Control
Revenue
User Charges
(10,007)
(15,990)
(20,000)
50.0%
Expenditures
Page 34 of 73
2021
20211
1 • .
Description
YTD
YTD
Final
Unexpended
Actuals
Budget
• • -
' ,
Salaries, Wages & Benefits
526,059
678,403
958,600
45.1 %
Materials & Supplies
1,073,121
1,333,185
2,072,500
48.2%
384 Safety Devices
Expenditures
Salaries, Wages & Benefits
175,468
180,835
228,000
23.0%
Materials & Supplies
204,834
239,378
397,500
48.5%
Contracted Services
51,970
-
50,000
-3.9%
386 Storm Water Management
Expenditures
Salaries, Wages & Benefits
8,327
11,812
20,000
58.4%
Materials & Supplies
2,129
6,144
13,000
83.6%
Contracted Services
15,000
92,000
100.0%
387 Regional Roads
Expenditures
Salaries, Wages & Benefits
3,444
7,134
9,000
61.7%
Materials & Supplies
16,223
25,825
35,000
53.6%
388 Fleet
Revenue
User Charges
(1,036,923)
-
-
Expenditures
Salaries, Wages & Benefits
479,500
608,638
751,228
36%
Materials & Supplies
713,180
74,831
109,600
-551%
Transfers from RES / RF / CAP Fund
1,085,000
1,085,000
1,085,000
Total Public Works
$18,330,157
$21,011,920
$26,953,416
33.2%
Page 35 of 73
Highlights
Unassigned
The Full Time Work from Other's account is recoverable, meaning the overage under Salaries, Wages and Benefits will
be resolved in the upcoming quarter through invoicing.
Administration
Miscellaneous Revenues for Operations and Engineering were combined this year due to the departmental
reorganization. There were also funds drawn on from an Letter of Credit which will be used to complete abandoned work
by a developer.
Increased revenues have been recognized in Engineer Review and Inspection Fees as the budget is based on an
estimate of planned projects. Additional plans were received for approval with COVID-19 restrictions lifting.
Permit Revenue is double the budget expectation this year due to the Municipal Consent (MC) fees for Bell and Rogers.
In 2021, additional fees were charged to each company for fibre -related MCs. These charges relate to one-time work and
are not expected to be a recurring source of income.
As noted in the first quarterly report of 2021, Entrance Culvert revenue increased in the third quarter as it is a seasonal
operation (this work cannot be performed in cold weather as the ground is frozen.) Budget expectations for these
revenues were exceeded by 40.6 per cent.
Transfers to Reserve Fund show the accounting entries to record the General Fund transfers of Engineering and
Inspection Fees. These revenues are received directly to the Reserve Funds, so these entries are necessary to record the
funds in the General Fund.
Page 36 of 73
Parks
Rental expenses in Parks has exceeded the budget due to COVID-19 related needs. Extra portable toilet rentals,
servicing and daily cleanings were necessary to facilitate COVID-19 protocols.
Road Maintenance
Increase participation in Senior Snow clearing is reflected in the higher revenues seen this quarter. The program
increased from 319 participants in the 2019-2020 season to 351 participants in the 2020-2021 season as of September
30,2021.
Safety Devices
Accounting entries will be made in the fourth quarter to reallocate unexpended prior year funds from the Railway Crossing
Maintenance account to offset the overages in Contracted Services.
Cemetery
Materials and Supplies balance is due to the legislatively required transfers of Perpetual Care Funds (Cemetery Revenue)
to the Cemetery Trust Funds.
Fleet
The Fleet Miscellaneous Operating Supply account is rolled up into the materials and supplies category, making it look
like it is over budget however fleet revenues offset this account's expenses.
Page 37 of 73
Community Services
130 Admin
Revenue
User Charges
($5,995)
($21,500)
($21,500)
72.1 %
Expenditures
Salaries, Wages & Benefits
684,467
720,100
928,606
26.3%
Materials & Supplies
17,440
36,450
62,325
72.0%
Transfers from RES / RF / CAP Fund
1,273,700
1,273,700
1,273,700
250 Contributions
Revenue
Transfer between Funds
(1,592,199)
(1,592,199)
(1,592,199)
0%
420 Recreation Services Admin
Revenue
User Charges
(96)
(1,040)
(1,230)
92.2%
Expenditures
Salaries, Wages & Benefits
713,620
772,389
993,041
28.1 %
Materials & Supplies
4,395
13,135
19,400
77.3%
421 Facilities
Revenue
User Charges
(423,116)
(1,344,990)
(1,969,479)
78.5%
Expenditures
Salaries, Wages & Benefits
2,660,807
3,354,072
4,342,760
38.7%
Materials & Supplies
1,612,057
2,102,956
3,152,495
48.9%
Contracted Services
179,723
202,683
317,107
43.3%
Debt Services (Principle and Interest paid)
1,478,516
1,476,439
1,514,261
2.4%
Transfers from RES / RF / CAP Fund
1,144,050
1,144,050
1,144,050
0%
Page 38 of 73
423 Concessions
Revenue
User Charges
(6)
(34,209)
(34,990)
100.0%
424 Aquatic Programs
Revenue
User Charges
(222,829)
(640,919)
(776,373)
71.3%
Expenditures
Salaries, Wages & Benefits
146,498
547,991
705,749
79.2%
Materials & Supplies
3,254
33,486
53,889
94.0%
425 Fitness Programs
Revenue
User Charges
(43,382)
(433,745)
(436,454)
90.1 %
Expenditures
Salaries, Wages & Benefits
65,397
236,383
305,547
78.6%
Materials & Supplies
2,650
13,238
27,850
90.5%
426 Recreation Programs
Revenue
User Charges
(115,314)
(308,000)
(309,085)
62.7%
Expenditures
Salaries, Wages & Benefits
105,706
220,058
284,029
62.8%
Materials & Supplies
4,550
31,402
37,580
87.9%
Contracted Services
-
23,500
23,500
100.0%
Rents/Financial Expenses
-
1,000
1,000
100.0%
427 Community Development
Revenue
User Charges
(127,700)
(158,103)
(164,650)
22.4%
Expenditures
Salaries, Wages & Benefits
50,537
58,749
76,209
33.7%
Page 39 of 73
Materials & Supplies
74,365
136,874
182,330
59.2%
Contracted Services
22,286
35,000
43,000
48.2%
428 55+ Active Adults
Revenue
User Charges
(15,157)
(102,273)
(122,347)
87.6%
Expenditures
Salaries, Wages & Benefits
16,440
78,641
102,242
83.9%
Materials & Supplies
693
11,086
12,600
94.5%
Contracted Services
-
5,500
5,500
100.0%
429 Customer Service
Revenue
User Charges
(1,047)
(13,842)
(16,500)
93.7%
Expenditures
Salaries, Wages & Benefits
424,690
710,719
921,464
53.9%
Materials & Supplies
37,849
67,355
93,146
59.4%
440 Libraries
Expenditures
Materials & Supplies
1,577
1,601
4,100
61.5%
Contracted Services
3,010
4,433
6,915
56.5%
Debt Services (Principle and Interest paid)
75,230
75,206
78,466
4.1 %
450 Client Services
Expenditures
Salaries, Wages & Benefits
398,256
454,527
585,699
32.0%
Materials & Supplies
6,452
13,837
17,650
63.4%
451 Tourism
Expenditures
Salaries, Wages & Benefits
174,690
182,818
235,262
25.7%
Materials & Supplies
52,005
31,405
66,500
21.8%
Page 40 of 73
Page 41 of 73
Community Services Revenue Summary
The following table summarizes the revenue sources for Community Services. The COVID-19 pandemic has affected
Community Services the greatest. The following table shows the decrease in revenue; however, it should be noted that
the Municipality has taken steps to mitigate the lost revenue with corresponding reductions in costs where available.
2021
2021i
Description
YTD
YTD
Final
Unexpended
BudgetActuals
Budget130
Admin
User Charges
($5,995)
($21,500)
($21,500)
72.1 %
250 Contributions
Transfer between Funds
(1,592,199)
(1,592,199)
(1,592,199)
0%
420 Recreation Services Admin
User Charges
(96)
(1,040)
(1,230)
92.2%
421 Facilities
User Charges
(423,116)
(1,344,990)
(1,969,479)
78.5%
423 Concessions
User Charges
(6)
(34,209)
(34,990)
100.0%
424 Aquatic Programs
User Charges
(222,829)
(640,919)
(776,373)
71.3%
425 Fitness Programs
User Charges
(43,382)
(433,745)
(436,454)
90.1 %
426 Recreation Programs
User Charges
(115,314)
(308,000)
(309,085)
62.7%
427 Community Development
User Charges
(127,700)
(158,103)
(164,650)
22.4%
428 55+ Active Adults
User Charges
(15,157)
(102,273)
(122,347)
87.6%
429 Customer Service
Page 42 of 73
Highlights
Administration
This year, the Community Services department brought forth report CSD-001-21 to illustrate the need for a rate increase.
The report noted the continued evaluation by Staff for the effectiveness, demand, success, and areas for improvement for
all programs and services offered, including rates. It was decided that the proposed rate increases be implemented from
September 1, 2021 to August 31, 2022. These changes are reflected in the revenues in the associated sub -department.
Expense mitigation efforts remained in place through the third quarter in Salaries, Wages & Benefits (PT), Materials &
Supplies and Contracted Services.
Recreation Administration
Expense mitigation efforts remained in place through the third quarter in Salaries, Wages & Benefits (PT) and Materials &
Supplies.
Facilities
Repair and Maintenance accounts have no expenses recorded as of September 30, 2021; however, the invoices are
expected in the next quarter.
Page 43 of 73
The beginning of the quarter brought summer ice revenues returning at SCA, with September getting the return of
revenues in all three arena facilities. Although Rickard Recreation Complex (RRC) is open, the multi -purpose revenue
remained at $0 with Durham Region's use of the hall space for mass vaccination and COVID-19 testing clinics. Staff
anticipate this trend to continue at the end of year and into 2022 with the testing clinics remaining open. Compensation
from Durham Region will be investigated for the loss in revenue.
Although some expense mitigation efforts remained in place through the third quarter in Salaries, Wages & Benefits (FT)
and Materials & Supplies, operational cost mitigation will be a challenge in the fourth quarter as facilities return to normal
capacity. Staffing and utility costs will return to a normal operational level, although revenues across the sub -department
may not.
Client Services Administration
Expense mitigation efforts remained in place through the third quarter in Materials & Supplies, specifically Phone/Fax and
Travel accounts.
Aquatic Programs
Through August and September, revenues increased in public swimming and swimming lessons. Staff do not anticipate
capacity levels to reach pre -pandemic levels for the remainder of 2021. Reduced capacity will impact revenues in the
fourth quarter as was seen in the third quarter. Pool rental revenue at ASC is expected in the fourth quarter, with
Clarington Swim Club returning to operations.
Although some expense mitigation efforts remained in place through the third quarter, as aquatic programs return to the
new class capacity levels, cost mitigation will be a challenge in the fourth quarter. Staffing and utility costs will return to a
normal operational level, although revenues across the sub -department may not.
Page 44 of 73
Fitness Programs
Fitness membership revenues remain very low through the third quarter; however, Staff are hopeful for a gradual increase
in the fourth quarter. The return of members and an increase in participation is a concern, however, and it will be
monitored closely by Staff. Cost mitigation efforts will continue where possible.
Recreation Programs
Although the Ministry of Health guidelines capped participation, the public response to camp programs was very good in
the third quarter. In September, the drop -in ice programs like public skating and shinny hockey, as well as youth sport and
general interest programs were reintroduced. Staff are hopeful for revenues to rise in the fourth quarter.
Community Development
The modified Mayor's Golf event achieved the budgeted revenue target. Unfortunately, the October Sports Hall of Fame
event was cancelled for 2021.
55+ Active Adults
Fall registered and drop -in programs have resumed with moderate revenues through the end of the third quarter. This will
continue under a cautious return to pre -pandemic levels. The return of the very popular Special Events has not been
planned and no revenues to date have been realized. With the smaller number of programs being offered, staff can still
control Part -Time staffing costs and will do so until activity levels grow.
Page 45 of 73
Customer Service
With the gradual reopening of facilities and the return of programs in the third quarter has resulted in increased customer
service staffing costs. Increased costs for active screening and contact tracing at pool facilities occurred in the third
quarter and will continue through the fourth quarter. The increased responsibility to monitor proof of vaccination has been
assumed by Staff in all recreation facilities. These costs are being monitored by Financial Services and will be included in
COVID-19 Recovery Funding for Municipalities.
Tourism
The over expenditure in Contracted Services is due to the wall wraps completed in the facilities to create Tourism
Hubs. Funding received this year from the TIAO grant will be used to offset these expenses.
Page 46 of 73
Planning and Development Services
000 Unassigned
Expenditures
Salaries, Wages & Benefits
$2,082
$3,246
$4,221
50.7%
Materials & Supplies
2,000
227,595
234,750
99.1 %
Transfers from RES / RF / CAP Fund
640,375
640,375
640,375
0.0%
130 Admin
Revenue
User Charges
(879,707)
(695,174)
(1,114,991)
21 %
Other Income - Sale of Assets (NON-TCA)
(280,000)
-
-
Expenditures
Salaries, Wages & Benefits
2,384,497
2,819,925
3,632,851
34%
Materials & Supplies
59,929
81,135
109,550
45%
Contracted Services
22,653
900,855
946,000
98%
Transfers from RES / RF / CAP Fund
292,500
12,500
12,500
-2240%
250 Contributions
Revenue
Transfer between Funds
(13,822)
(1,000)
(1,000)
-1282%
321 Building Inspection
Revenue
User Charges
(1,572,571)
(1,285,630)
(1,769,500)
11.1 %
Fines/Penalties on Interest
-
(500)
(500)
100.0%
Expenditures
Salaries, Wages & Benefits
947,606
966,463
1,249,151
24.1 %
Materials & Supplies
44,427
59,730
101,215
56.1 %
Contracted Services
55,769
47,496
199,000
72.0%
Page 47 of 73
000 Unassigned
Transfers from RES / RF / CAP Fund
227,950
227,950
227,950
0.0%
385 Environmental
Revenue
User Charges
(1,170)
-
-
430 Smallboards
Expenditures
Materials & Supplies
-
-
1,500
100.0%
502 Development Review
Revenue
User Charges
(218,655)
-
-
Expenditures
Materials & Supplies
2,151
-
-
Contracted Services
156,594
-
-
Total Planninq Services
$1,872,608
$4,004,966
$4,473,072
58.0%
Highlights
Administration
The proceeds from the sale of land were reallocated to the Municipal Acquisition Reserve this quarter. This is where all
proceeds from land sales are recorded. Conversely, land acquisition transactions flow through the Capital Fund.
Building Inspection
The Building Permit revenue is trending higher at this time of the year than expected. Although this revenue is market
dictated, Staff assume that many people are building and renovating due to COVID-19 while staying home.
Page 48 of 73
Looking forward to the 4th Quarter
2021 Year -End Financial Reporting (FS and FIR)
Over the next few months Financial Services will begin the preparation of the final audited statements. These won't be
complete until 2022. They will be sent to the Audit Committee for review and approval.
Continuous Improvement/Key Performance Indicators
As this report is constantly evolving and improving, we hope the subsequent quarterly reports will include upcoming
continuous improvements within the Municipality and focus on key performance financial indicators that will be used to
benchmark existing service levels.
Page 49 of 73
Clarftwn
Staff Report
If this information is required in an alternate accessible format, please contact the Accessibility
Coordinator at 905-623-3379 ext. 2131.
Report To: Audit and Accountability Committee
Date of Meeting: November 30, 2021 Report Number: IAS-005-21
Submitted By: Catherine Carr, Internal Audit Manager
Reviewed By: Trevor Pinn, Director of Financial Services Resolution#:
File Number: By-law Number:
Report Subject: 2021-2022 Internal Audit Plan
Recommendations:
1. That Report IAS-005-21 be received; and
2. That the 2021-2022 Internal Audit Plan attached to Report IAS-005-21, as
attachment 1, be approved.
Page 50 of 73
Municipality of Clarington
Report IAS-005-21
Report Overview
Page 2
As per the Internal Audit terms of reference and the Internal Audit policy, an annual workplan
is presented to the committee for approval.
1. Background
1.1 The annual internal audit work plan is to be approved by the committee in accordance
with the terms of reference and internal audit policy.
2. Internal Audit Workplan
2.1 Attached is the 2021-2022 Internal Audit work plan for the Committee's review.
2.2 There are different types of internal audits each providing valuable information and
feedback. In 2021, a Financial Analyst has been assigned to work with the Internal Audit
Manager which has helped with the collection, processing and analysis of data. With the
reallocation of the Financial Analyst to internal audit, we are working on improving and
expanding the internal audit work.
2.2 The Region of Durham internal audit group has been a valued resource. There is a
regular group meeting to discuss issues and share general knowledge.
2.3 Included in the workplan is a service delivery of fleet and payroll costing processes in
Public Works (project ID 2022-2). An application has been made to the provincial Audit
and Accountability Fund (AAF) Intake 3. Notification of approval of applications is
expected around the end of January 2022. The final report deadline for this funding
stream is October 17, 2022. As required under the AAF, this work must be conducted by
a third -party reviewer. The Internal Audit Manager will be the project lead on this
service review.
3. Concurrence
This report has been reviewed by the Director of Financial Services who concurs with
the recommendations.
4. Conclusion
It is respectfully recommended that the Committee approves the 2021-2022 Internal
Audit workplan.
Page 51 of 73
Municipality of Clarington
Report IAS-005-21
Staff Contact: Catherine Carr, Internal Audit Manager, 905-623-3379 ext. 2606 or
ccarr@clarington.net.
Attachments:
Attachment 1 — 2021-2022 Internal Audit Workplan
Interested Parties:
There are no interested parties to be notified of Council's decision.
Page 3
Page 52 of 73
Municipality of Clarington
INTERNAL AUDIT - CONTACT: Catherine Carr
Last update: 25-Nov-21
Est. Final
Priority
Project ID
Type
Name
Description
Rationale
Notes
Report
The use of purhasing cards has been
promoted to streamline low value purchases.
Review of Purchasing Cards Use
Review use of cards, compliance with policy
2020-1
C
Purchasing Cards
and Policies
and any suggested improvements.
Near completion
2022 Q1
Completed April 2021,
Cash Handling - Petty
Review use of petty cash and the compliance
annual review
2020-2
C
Cash
Review of Petty Cash and Policies
with \Policy G12 Petty Cash.
October 2021
Annual
Completed April 2021,
Cash Handling - Cash
Ensure the cash float balances and that the
annual review
2020-3
C
Floats
Review of Cash Floats
funds are kept secure.
October 2021
Annual
Changes in 2019 to expense forms and
qr
Review of Expense Reports and
payments. Review adherence to new process
2021-1
C
Expense Reports
Policies
and expense policies.
To start January 2022
2022 Q2
Review of use of cell phones -
Review of the controls on this corporate asset.
appropriate staff, usage of cell
Review of cell phone policy and staff
2021-2
V
Corporate Cell Phones
phones
compliance.
To be started in 2022
2022 Q3
Procurement - Review
Review of Bid Solicitation Choices
New Purchasing By -
of Bid Solicitation
and Compliance with Purchasing By-
Introduction of Roster Process for Engineering
law 2021-077. Audit
2021-3
V
Choices
law 2015-022
Consulting $5-30K is a new process in 2019.
not started
2022 Q4
Ensure integrity of new system. Verification of
Consult on MBS software
data, eliminate data legacy issues, ensure
implementation and create audit
proper internal controls for approvals and
2021-4
SI
MBS Software
framework of data transfer.
processes.
Ongoing
Ongoing
Review of Public Works work order
process to create a more proactive
Public Works Dept -
approach rather than the current
2021-5
SDR
Process Review
reactive process.
Not started
This is an application for a Service Delivery
Review and propose process
Rerview throught the Audit and Accountability
improvement of job costing for
Fund Intake #3. The current processes are
various Public Works service
administratively inefficient and time consuming
segments using existing softwares
for staff in several departments. The objective
currently in place at the Municipality.
is to streamline the process with the goal of
Public Works Dept -
This would include fleet allocation,
reducing admintrative work, providing better
Cost Allocation
payroll reporting and allocation as
controls and improved data for management
Waiting for funding
process including
well as job costing of services
reporting, analysis and performance
approval estimated in
2022-1
SDR
payroll and fleet
throughout Public Works
measurement.
late January 2022
2022 Q4
IT - all departments:
Review of IT
passwords, access
and controls on
Review of the IT policies and
municipal software as
procedures for ensuring proper
identified in the 2020
access and authorization of
financial statement
municipal softwares and modules
Brought up in discussions with external
To be started January
2022-2
O
audit
within software.
auditors
2022
2022 Q2
Project codes Type codes:
2020-#
2020 = year requested/planned
# = project identifier
C Compliance
V Value for Effort
SI Software Implementation
SDR Service Delivery Review
Other (includes consulting)
Page 53 of 73
Claringu►n
Staff Report
f this information is required in an alternate accessible format, please contact the Accessibility
Coordinator at 905-623-3379 ext. 2131.
Report To: Audit and Accountability Committee
Date of Meeting: November 30, 2021 Report Number: FSD-053-21
Submitted By: Trevor Pinn, Director of Financial Services/Treasurer
Reviewed By: Andrew C. Allison, CAO
By-law Number:
File Number: [If applicable, enter File Number] Resolution#:
Report Subject: Capital Budget Update as at October 31, 2021
Recommendation:
1. That Report FSD-053-21 be received for information.
Page 54 of 73
Municipality of Clarington
Report FSD-053-21
Report Overview
To provide an update of capital projects as of the October 31, 2021.
1. Background
1.1 The Municipality of Clarington is responsible for repairing, rehabilitation, and
replacing over $778 million dollars' worth of tangible capital assets.
Page 2
1.2 The Municipality's capital investment from the approved 2021 budget was
approximately $24.9 million, which includes $8 million directly from the tax levy, $4.8
million from development charge reserve funds, $11.3 million from reserve funds
(Federal Gas Tax and Ontario Community Infrastructure Funding) and reserves. The
2021 capital budget is predominantly infrastructure -based, with over $14.8 million
invested in bridges, roads, sidewalks, stormwater management, and traffic signals.
2. Summary of Capital Projects
Summary of YTD 2021 Activity
2.1 The 2021 budget added 82 new capital projects, which includes 25 that are
annually funded fand reoccurring projects.
2.2 The following table is a high-level summary of the status of capital projects. The
attachment to this report provides more detail per asset category.
Buildings $
11,483,966 $
3,538,540 $
7,945,426
Environmental
3,187,805
760,883
2,426,922
Fleet
4,352,355
3,375,164
977,191
Administrative
6,549,627
3,589,347
2,960,280
Parking
547,417
267,379
280,039
Parks
10,419,493
4,925,594
5,493,900
Roads
50,889,474
30,365,174
20,524,300
Roadside
8,390,828
6,278,408
2,112,420
$ 95,820,965 $ 53,100,488 $ 42,720,477
Page 55 of 73
Municipality of ClaringtonReport
FSD-053-21
Cancelled or Completed Projects in 2021
2.3 There were 173 capital projects active at the beginning of 2021, spanning all
asset ccategories and departments. Twelve of those projects were either
completed and added to our Tangible Capital Asset database or were
cancelled within the year.
2.4 This table highlights the project(s) that were cancelled during the year with
applicablereasoning for the decision.
Prning Budget Year
..... _ .
No activity for 3 years.
Parks — Tooley Mills Signage 2018 Closed as per budget
policy
Page 3
2.5 The following table outlines those projects that are at risk of being closed in 2022, as per
the Budget Policy which states;
'Any funds budgeted for a capital project that are unexpended at the beginning
of the third year
following the year in which the project received approval, shall be automatically returned to the
appropriate reserve fund. The only exception is if there exists an approved commitment for further
expenditures in relation to the capital project in the form of a signed purchase order, contract, or
other legal agreement the provisions of which contemplate further mandatory or discretionary
expenditures'
Budget Project
Year
Roads — Hancock Rd Box Culvert 2019 $
BudgetProject
90,000
Roads — Trulls Rd (S of Yorkville Dr to Bloor St) 2019
20,000
Roads — Wilmot Creek Whistle Cessation 2019
150,000
Roads — Capital Works Fill Management 2019
10,000
Roads — Queen St Extension 2019
20,000
Roads — Trulls Rd — Rural Upgrade 2019
15,000
Roads — Prestonvale Rd 2019
15,000
Roads — Lambs Rd 2019
20.000
Page 56 of 73
Municipality of ClaringtonReport
FSD-053-21
Page 4
2.6 The following table represents the completed projects accomplished so far in 2021.
Legislative Services - Replace Heat
Required additional funds to
Seal/Binding Machine
2021
complete
Streetlights - RR57 (Conc Rd 3 to Urban Limit)
2018
Unexpended funds of $2,055
Intersection Improvements - Longworth Ave @
Green Rd
2017
Unexpended funds of $59,883
Mill St - Active Transportation Improvements
2016
Unexpended funds of $8,824
Sidewalk - Paving of existing limestone trail
(Waverly Rd to West Beach)
2018
Unexpended funds of $109,677
Sidewalk - RR57 (Conc Rd 3 to Urban Limit)
2018
Unexpended funds of $25,167
Parks - Baxter Park - Rubberized Surface
Replacement
2021
Unexpended funds of $6,756
Bldg. & Property Maintenance - Newcastle
Required additional funds to
Community Hall
2019
complete
Bldg. & Property Maintenance - Orono Town
Hall - Accessibility Upgrades
2019
Installed an elevator
Bldg. & Property Maintenance - Library
Refurbishment
2018
Bowmanville branch improvements
SCA - Replace Ice Resurfacer
2021
Unexpended funds of $1,560
Page 57 of 73
Municipality of Clarington Page 5
Report FSD-053-21
Annually Funded Capital Projects
2.7 The annual capital budget consistently includes 25 projects that receive funding for a
broader scope of various projects.
2.8 The following table lists all the annually funded projects with both the 2021 budget
allotment and the unexpended capital funds (UECF) as at 10/31/2021.
Computer- Hardware
$ 545,413 $
211,594
$ 333,819
Computer - Software
2,222,295
1,667,581
554,714
Bunker Gear/HazMat Suits/Boots
188,415
130,652
57,763
SCBA Equipment
49,190
36,786
12,404
EMS - Equipment
90,000
75,047
14,953
St. Light installation - Various
238,649
26,343
212,306
Parks -Park Furniture/Equipment
227,168
169,672
57,496
Parking Lot Rehabilitation - Various Locations
457,010
182,104
274,906
Pavement rehabilitation program
4,435,089
3,610,442
824,647
Roads - Structures Rehab - Bridge Improvements
6,146,010
5,408,544
737,467
Roads - Roadside Protection Program
277,269
-
277,269
Roads - Retaining Walls - various
527,500
39,013
488,487
Roads - Rural Road resurfacing
4,124,203
2,997,023
1,127,180
Sidewalk Replacement
302,136
(14,014)
316,149
Erosion Control -Various Protection Works
762,281
720,581
41,700
SWM - Stormwater Pond Cleanout
525,523
40,302
485,222
Fleet -Replacement of Fleet - Roads
1,504,609
1,472,709
31,899
Fleet -New Fleet - Roads
655,066
594,943
60,123
Fleet -Fleet Replacement - Parks
490,000
408,356
81,644
ADMIN - Annual Building Studies
152,878
102,526
50,352
Bldgs. & Property - Roof Replacements
267,921
17,551
250,370
CCC - Building Expense
715,100
37,496
677,604
CCC - Equipment
77,365
65,501
11,864
RRC - Building Expense
376,352
76,641
299,711
Land Acquisition
$ 3,429,315 $
1,462,611
$ 1,966,704
Page 58 of 73
Municipality of Clarington
Report FSD-053-21
2.9 Additional notes of the annually funded projects are as follows:
Page 6
a) Parking Lot — no activity pertaining to 2021 budget allotment for Bowmanville boat
launch parking lot ($215,000)
b) Roads — Roadside Protection — no activity pertaining to the 2021 budget allotment ($
150,000)
c) CCC — Building Expense — the 2020 Budget approved $561,000 for roof replacement
that is still in design phase.
Additional Funding Required
2.10 During 2021, seven capital projects required additional funding. The additional
funding could be a scope of work change or in most cases the actual costs are
higher than anticipated when developing the initial budget.
2.11 The following table outlines the applicable projects and the funding source for the
additional funding requirements.
Bowmanville Ave DC Roads and Memo to Council - Sept.20.21 This is a
Streetlighting (Hwy#2 to $ 148,000 related cost sharing agreement with the Region.
150m N of Stevens Rd)
Legislative Services - 75 Municipal Capital
Heat/Seal Machine Works RF
Legislative Services - 22,443 Animal Services RF
Replace Animal Services Van
Municipal Capital
Rhonda Park 14,500 Works RF & DC
Park Dev
Municipal Capital
Fleet - Roads 7,088 Works RF & DC
Ops
Newcastle Community Hall 7,075 Municipal Capital
Works RF
Glenabbey Parkette 25,777 Municipal Capital
Upgrades Works RF
Additional funds required to complete
purchase of machine
Report FND-043-20 was approved for
additional funding
Additional funds required in order to award
contract
Additional funds required in order to
purchase mini excavator
Additional funds required in order to
complete envelope repairs
Additional funds required to complete
playground installation - used the excess
funds from the Westside Park.
Total Additional Funds $ 224,959
Page 59 of 73
Municipality of Clarington
Report FSD-053-21
3. Concurrence
Not Applicable.
4. Conclusion
Page 7
It is respectfully recommended that the October 31, 2021 Capital Update be received
for information.
Staff Contact: Erika Watson, Asset Management and Development Financing Manager, 905-
623-3379 ext. 2607, ewatson@clarington.net
Attachments:
Attachment 1 — Capital Projects 2021 and prior
Interested Parties:
There are no interested parties to be notified of Council's decision.
Page 60 of 73
Attachment 1: 2021 Year End Capital Update
Includes details per asset category
• Buildings
• Environmental
• Fleet
• Parking
• Parks and Related
• Roads and Bridges
• Roadside
Page 61 of 73
Municipality of Clarington - 2021 Mid Year Capital UpdateAsset
Category: Buildings and Related
As of 1013112021
Mun Admin Centre
2017
$1,347,018
Newcastle Community Hall -
2018
280,000
2019
Library Refurbishment
2018
1,479,542
Bowmanville Museum (Silver St)
2018
121,500
Haydon Community Hall -
2019
12,500
addition for storage
Orono Town Hall - Accessibility
2019
497,007
Upgrades
Visual Arts Centre
2020
25,000
Operations Depot Improvements
2020
65,000
Safety Bollards/Planters
2020
9,000
SBC - South Bowmanville Centre
2020
4,200,000
Inclusive Charging Stations
2021
SCA - Replace Ice Resurfacer
2021
95,000
Accessibility Improvements -
2021
245,000
Orono Library
Building Improvements -Various
2021
353,150
Interior Improvements- Various
2021
614,050
DSC - Equipment
2021
21,000
DHRC - Equipment
2021
11,700
DHRC - Bldg. Expense
2021
47,000
ASC - Equipment
2021
24,600
RRC - Roof Replacement
2021
100,000
ADMIN -Annual Building Studies
Annually
98,878
54,000
Roof Replacements
Annually
157,461
110,460
CCC - Bldg. Expense
Annually
655,100
60,000
CCC - Equipment
Annually
65,665
11,700
RRC - Bldg. Expense
Annually
179,652
196,700
$ 1,347,018
$932,612
$21,493
$106,893 $
1,060,998
280,000
108,420
178,655
287,075
1,479,542
692,709
1,653
694,362
121,500
14,495
81,987
19,256
115,737
12,500
2,407
2,407
497,007
369,256
120,117
489,373
25,000
65,000
10,990
5,495
16,485
9,000
4,200,000
52,884 52,884
32,462
10,976
43,438
95,000
93,440
93,440
245,000
0
30,324
30,324
353,150
200,267
41,685
241,952
297,375 911,425
110,015
15,781
125,795
21,000
14,674
4,975
19,649
11,700
4,053
4,053
47,000
0
-
(6,600) 18,000
11,112
11,112
100,000
0
-
152,878
28,155
74,371
102,526
267,921
6,106
11,445
17,551
715,100
13,050
24,446
37,496
77,365
33,358
32,143
65,501
376,352
76,641
76,641
$ 9,193,322 $ 1,944,360 $ 343,659 $ 11,481,341 $ 2,130,889 $ 1,027,236 $ 377,790 $ p3dpwi§
Municipality of Clarington — 2021 Mid -Year Capital Update
Asset Category: Environmental and Related
As of 1013112021
Erosion Control - Brookhill Tributary Nick
2020
$250,000
$
250,000 $ - 1 oil
Point Remedial Works
SWM - Swm Pond Technology Park
2020
1,600,000
1,600,000 -
SWM - Orono Creek Blockage Cleanout
2021
50,000
50,000 - 1 oil
Erosion Control -Various Erosion Protection
Annually
562,281
200,000
762,281 495,939 224,642 720,581
Works
SWM - Clarington Stormwater Pond
Annually
400,523
125,000
525,523 37,566 2,735 40,302
Cleanout
$
$ 2,812,805
$ 375,000 $
3,187,805 - $ 533,505 $ 227,377 $ 760,883
Page 63 of 73
Municipality of Clarington — 2021 Mid -Year Capital Update
Asset Category: Fleet
As of 1013112021
Fleet Replacement - Animal Services
2020
$ 57,443
$ 57,443
$ 49,793
$ 49,793
Fleet Replacement - MLE Truck
2021
50,000
50,000
-
-
EMS - Vehicle Replacement
2021
17,988
895,000
912,988
849,363
849,363
Fleet - New fleet for Building Inspectors
2021
390,000
390,000
-
- ' I oil
Fleet -Replacement of Fleet - Roads
Annually
664,609
840,000
1,504,609
150,153
1,322,556
1,472,709
Fleet -New Fleet - Roads
Annually
535,066
120,000
655,066
594,943
594,943
Fleet -Fleet Replacement - Parks
Annually
180,000
310,000
490,000
143,333
265,023
408,356
$ 1,455,106
$ 2,605,000
$ 4,060,106 $
- $ 938,222
$ 2,436,942
$ 3,375,164
Page 64 of 73
Municipality of Clarington - 2021 Mid -Year Capital Update
Asset Category: General Administrative Related
As of 1013112021
fIR
LA
Educational Tools - 2020 (Inflatable
2020
$ 20,000
$0
$ -
Safety House)
$20,000
Admin. - Replace Heat/Seal/Binding
2021
5,000
5,000
5,075
5,075
Machine
Computer - Hardware
Annually
344,013
201,400
545,413
179,263
32,331
211,594
Computer - Software
Annually
1,626,915
595,380
2,222,295
259,998
1,407,583
1,6675581
Bunker Gear/HazMat Suits/Boots
Annually
84,915
103,500
188,415
77,350
53,302
130,652
SCBA Equipment - upgrade
Annually
9,190
40,000
49,190
36,786
36,786
EMS - Equipment
Annually
18,000
72,000
90,000
46,152
28,895
75,047
Land Acquisition
Annually
2,718,582
710,733
3,429,315
1,462,611
1,462,611
$ 4,821,614
$ 1,728,013
$ 6,549,627 $
- $ 2,067,235
$ 1,522,112
$ 3,589,347
Page 65 of 73
Municipality of Clarington — 2021 Mid -Year Capital Update
Asset Category: Parking and Related
As of 1013112021
Page 66 of 73
Municipality of Clarington - 2021 Mid -Year Capital
UpdateAsset Category: Parks and Related
As of 1013112021
Bowmanville Valley Creek Bridge
2017
1,044,00$
$ 1,044,003
$228 209
$720,665
95,128
$ 1,044,003
Farewell Creek Park trail - Phase 1, Phase 2
2017
2,075,748
2,075,748
659,880
355,664
841,687
1,857,231
Bowmanville Cemetery Expansion
2017
1,360,000
50,000
1,410,000
13,605
33,555
71,001
118,161
Toyota Trail
2019
870,600
870,600
47,686
11,368
811,546
870,600
Newcastle Community Park - Phase 1 (2019)
2019
1,575,000
1,575,000
31,151
106,691
248,210
386,052
Parks -Various Park Upgrades
2019
180,968
180,968
129,612
875
130,487
Rhonda Park
2020
54,500
54,500
38,819
15,681
54,500
Wilmot Creek Conservation Viewing Dock
2021
31,500
31,500
-
Soper Creek Baseball Diamond Upgrades
2021
384,400
384,400
-
North Bowmanville Dog Park
2021
230,000
230,000
-
Penfound Park Upgrades
2021
92,000
92,000
57,425
57,425
Orono Gazebo Refurbishment
2021
23,000
23,000
-
oil
Newtonville Estates Parkette
2021
250,000
250,000
-
1 1 1
Westside Park Upgrades
2021
103,000
(25,777)
77,223
66,636
66,636
Northglen East neighbourhood Park (Middle
2021
650,000
-
Rd)Northglen
650,000
Phase 8 - Parkette
2021
250,000
250,000
6,425
8,381
14,806
Baxter Park - Rubberized Surface
2021
22,000
15,244
Replacement
22,000
15,244
Tennis Court Upgrades (Stuart & Guildwood)
2021
300,000
300,000
-
Upgrades to Glenabbey Parkette
2021
100,000
25,777
125,777
125,777
125,777
Stuart Park - Pickleball Courts
2021
200,000
200,000
-
of oil
Courtice Secondary School Courts
2021
50,000
509000
-
Misc. Outdoor Recreation
2021
125,000
125,000
15,000
15,000
Park Furniture/Equipment
Annually
97,168
130,000
227,168
57,427
112,245
169,672
Newcastle Lions Trail (ICIP funding)
Non
Budget
144,829
144,829
-
-
$ 7,257,987
$ 2,990,900
$ 144,829
$10,393,716
$ 1,110,143
$ 1,346,733
$ 2,468,718
Pta4,W,�9A
Municipality of Clarington - 2021 Mid -Year Capital Update
Asset Category: Roads and Bridges
As of 1013112021
Orchard View Blvd.
2012
$31 779
$
31,779
$31 779
$ 31,779
Grady Dr Environmental Assessment
2013
231,500
231,500
151,497
28,531
49,735
229,763
Concession Rd 3
2013
2,265,455
2,265,455
2,148,927
2,986
103,023
2,254,936
Brookhill Rd Oversizing
2014
310,000
310,000
-
398
398
Scugog St/Middle Rd (Bons Ave to Conc Rd 3)
2015
1,201,000
1,201,000
939,186
-
176,331
1,115,518
Green Rd (Harvey Jones to Ross Wright)
2015
145,870
450,000
595,870
60,870
-
60,870
Longworth Ave. Extension EA (Green Rd to Holt
2016
281,000
281,000
245,660
280,959
Rd)
10,970
24,329
Mill St - Active Transportation
2016
759,324
759,324
750,501
-
750,501
Middle Rd
2016
2,577,401
2,577,401
2,262,860
186,060
2,448,920
North Scugog Crt Reconst. - 2011
2016
722,927
722,927
722,927
(67,178)
655,749
Port Darlington Subdivision
2016
1,453,757
1,453,757
1,312,830
125,792
1,438,622
Lambs Rd Interchange
2016
330,000
330,000
16,679
239,716
256,395
Lambs Lane
2016
926,875
926,875
760,996
760,996
Church St
2017
393,451
393,451
346,709
9,238
355,946
Prospect St & Lambs Lane - 2014 area design
2017
1,335,912
1,335,912
1,181,213
(2,551)
81,464
1,260,127
Baseline Rd. (Lambs to Bennett)
2017
2,505,000
193,000
2,698,000
1,823,983
(24,190)
343,160
2,142,953
George Reynolds Dr. Connecting Link - 2017 &
2017
2,490,417
2,490,417
115,199
165,756
2019
3,256
47,300
Alexander Blvd and Liberty PI Reconstruction
2017
545,000
545,000
509,540
-
7,800
517,340
King St Cycling Facility
2017
275,000
275,000
19,442
3,775
23,217
Longworth Ave & Green Rd Intersection
2017
59,853
650,000
709,853
-
14,787
14,787
Darlington Blvd (Hwy#2 to South Limit)
2018
100,000
1,472,000
1,572,000
1,007
16,200
17,207
Trulls Rd - Shoulder Improvements (Mitchell's
2018
205,886
205,886
-
12,541
Corner)
12,541
Lake Rd Extension - (Bennett Rd to 310m West)
2018
813,996
813,996
34,910
5,945
736,140
776,995
Lambs Rd (Baseline to 275m N of Baseline)
2018
790,000
65,000
855,000
733,244
4,642
56,756
794,642
Lambert St (King to Church)
2018
30,000
30,000
2,211
6,632
8,843
Page 68 of
Lambs Rd (Hwy #2 to Concession St E)
2018
2,200,000
2,200,000
28,353
30,406
58,759
Municipality of Clarington - 2021 Mid -Year Capital Update
Asset Category: Roads and Bridges
As of 1013112021
Parkway Ave
2019
285,000
285,000
18,801
266,199
285,000
Nash Rd (Future Clarington Blvd)
2019
30,000
30,000
5,273
-
5,273
North St (George St to Grady Dr)
2019
400,000
400,000
40,260
6,302
353,438
400,000
Baseline Rd (Mearns to Lambs Rd)
2019
170,000
170,000
8,638
-
8,638
Baseline Rd Structure ( W of Green Rd)
2019
35,000
35,000
6,618
19,480
26,098
Hancock rd Box Culvert
2019
90,000
90,000
-
-
-
Trulls Rd (S of Yorkville Dr to Bloor St)
2019
20,000
209000
-
-
George St (North St to Reg d 17)
2019
37,000
37,000
14,047
19,041
33,088
Brown St (Victoria St to Queen St)
2019
91,000
40,000 131,000
38,735
21,910
30,222
90,867
Nash Rd Reab & Bicycle Facilities (Solina Rd to
2019
450,000
450,000
337,059
345,287
Hancock Rd)
8,228
Wilmot Creek Whistle Cesation
2019
150,000
150,000
-
-
Capital Works Fill Management
2019
10,000
10,000
Queen St Extenstion
2019
20,000
209000
-
Trulls Rd - Rural Upgrade
2019
15,000
15,000
-
Prestonvale Rd
2019
15,000
15,000
-
Lambs Rd
2019
20,000
20,000
-
-
Baseline Rd (Trulls Rd to Courtice Rd)_
2019
2,500,000
2,500,000
121,218
17,371
12,025
150,614
Longworth Ave - Oversizing
2020
162,000
162,000
-
-
Port Darlington
2020
60,000
60,000
-
-
Old Scugog Rd (Edmonson Ave to N Limit of
2020
1,050,000 1,100,000
21,702
Hampton)
50,000
18,123
3,473
106
Roads - Rudell Dr
2020
1,245,000
152455000
-
-
Haines St
2020
125,000
125,000
-
Millstream Lane Rehab (King Ln to Old Scugog Rd)
2020
375,000
375,000
6,090
6,090
George St
2020
25,000
25,000
-
Kendal Drainage
2020
50,000
509000
3,786
-
3,786
High St & Odell St Reconstruction
2021
45,000 45,000
9,479
9,479
Page 69 of 73
Municipality of Clarington — 2021 Mid -Year Capital Update
Asset Category: Roads and Bridges
As of 1013112021
Flett St Reconstruction (Parkway Cr to Southway
2021
470,000
470,000
470,000
470,000
Dr)
Bondhead Jetty
2021
75,000
75,000
-
Whistle Cessation @ Cobledick Rd & Bennett Rd
2021
1,194,000
1,194,000
-
Bloor St Multi -use Path (Prestonvale Rd to E 0m
2021
240st),000
240,000
14,015
14,015
Accessible on -street parking spot - Newcastle
2021
10,000
10,000
-
Mill St Ditching
2021
14,000
14,000
-
14,000
14,000
Pavement rehabilitation program
Annually
2,435,089
2,000,000
4,435,089
736,418
2,874,024
3,610,442
Structures Rehab - Bridge Improvem.
Annually
4,446,010
1,700,000
6,146,010
1,532,526
3,876,017
5,408,544
Roadside Protection Program
Annually
127,269
150,000
277,269
-
Retaining Walls - various
Annually
317,500
210,000
527,500
39,013
39,013
Rural Road resurfacing
Annually
224,203
3,900,000
4,124,203
2,997,023
2,997,023
$
36,961,474 $
13,928,000 $
50,889,474 $ 14,496,263 $
5,689,975 $
10,187,238
$ 30,373,476
Page 70 of 73
Municipality of Clarington - 2021 Mid -Year Capital Update
Asset Category: Roadside
As of 1013112021
Sidewalk - Rudell Rd (Region project)
2015
$43,000
$ 43,000
$
-
Sidewalk - Liberty St. Sidewalk - 2011
2016
98,000
98,000
81,763
(7,130)
74,633
Intersection Improvements -King St at Scugog St
2016
100,000
100,000
98,395
(6,954)
8,527
99,968
Sidewalk - North St, Newcastle
2017
85,000
85,000
6,571
1,386
77,043
85,000
Sidewalk - Waverly Rd
2017
145,000
145,000
5,647
-
5,647
Intersection Improvements -Scugog St at Wellington St
2017
170,935
170,935
121,085
61,513
182,598
Intersection Improvements -Longworth Ave and Green Rd
2017
10,147
10,147
10,147
-
10,147
St. Light installation - LED Conversion
2018
3,393,204
3,393,204
3,311,132
(115,516)
191,713
3,387,329
St. Light installation - RR57 (Hwy#2 to 150m N of Stevens
Rd)
2018
100,000
100,000
218
248,010
248,228
St. Light installation - RR57 (Conc Rd 3 to Urban Limit)
2018
340,000
340,000
30,352
307,593
337,945
Sidewalk - RR34 (Nash to N Urban Limit)
2018
25,000
25,000
8,304
-
8,304
Sidewalk - Trail - Waterfront (Waverley Rd to West Beach
Rd)
2018
386,289
386,289
382,323
3,966
386,289
Sidewalk - RR57 (Conc Rd 3 to Urban Limit)
2018
250,000
250,000
1,470
223,363
224,833
Sidewalk - Multi -use Trail RR57 (Aspen Springs to Hwy#2)
region project
2018
255,000
255,000
-
-
Traffic Signal -King & Roenigk
2018
120,000
120,000
22,858
22,088
53,933
98,879
St. Light installation - Baseline Rd & Lambs Rd
2019
200,000
200,000
141,522
1,059
57,419
200,000
Sidewalk - King Lane, Hampton
2019
294,914
294,914
294,914
(28,816)
34,177
300,276
Traffic Signal - Accessible Signal Upgrade - Clarington Blvd &
Stevens Rd
2019
85,000
85,000
46,226
14,732
8,971
69,929
Sidewalk - Pedestrian Crossovers
2020
151,554
151,554
52,646
69,580
28,030
150,256
Sidewalk - Hwy #2 (Clar.Blvd-RR57 - South Side)
2020
135,000
135,000
-
-
-
Sidewalk - Bloor St (Townline to 415m E) Developer installing
SW
2020
30,000
30,000
-
-
-
Sidewalk - RR17 (Mill St to CPR) East Side
2020
310,000
310,000
13,335
2,624
144,860
160,819
Sidewalk - Trulls Rd (Avondale to Hwy2 (East side))
Developer
2020
30,000
30,000
-
-
-
Sidewalk - Active Transportation Masterplan
2020
70,000
70,000
Traffic Signal - Pedestrian Countdown Indicators
2020
126,000
126,000
Traffic Signal - King & Roenigk - Accessible Upgrades
2020
130,000
130,000
130,000
130,000
Traffic Signal - King & Temperance - Accessible Upgrades
2020
105,000
105,000
105,000
105,000 Page 71 of 73
Municipality of Clarington — 2021 Mid -Year Capital Update
Asset Category: Roadside
As of 1013112021
Traffic Signal - Pedestrian Countdown Indicators
2021
160,000
160,000 -
Traffic Signal - Accessible upgrade (King St & Bowmanville
Mall)
2021
130,000
130,000 -
Traffic Signal - Accessible upgrade (King St & Simpson Ave)
2021
110,000
110,000 - 1 oil
Traffic Signal - Semi -permanent Radar Message Boards
2021
40,000
40,000 - 1 oil
Traffic Signal - Portable Speed Cushions
2021
13,000
13,000 - oil
Streetscape - Hwy#3 ( east of Trulls Rd)
2021
60,000
60,000 - - I p i l
St. Light installation - Various
Annually 138,649
100,000
238,649 23,997 2,346 26,343 1
Sidewalk Replacement
Annually 177,136
125,000
302,136 14,014 14,014
$ 7.504.828 $
738.000 $
8.242.828 $ 4.628.689 $ 559.689 $ 1.090.030 $ 6.278.408
Page 72 of 73
C►arington
MEMO
If this information is required in an alternate format, please contact the
Accessibility Coordinator at 905-623-3379 ext. 2131.
To: Audit and Accountability Committee
From: Trevor Pinn, CPA, CA — Director of Financial Services/Treasurer
Date: November 30, 2021
File No.: [File No.]
Re: 2021 Audit and Accountability Committee Meeting Dates
The terms of reference of the Audit and Accountability Committee indicates that four
meetings will be held annually, additional meetings may be called at the Chair's discretion.
To avoid scheduling conflicts, manage work timelines and increase transparency of when
the meetings will occur, it is best practice to schedule the meetings in advance of the 2022
year.
The following dates are suggested for the 2022 calendar year, with all meetings starting at
9:30am.
• April 7, 2022
• June 13, 2022 (2021 Audited Financial Statements)
• September 7, 2022
• December 13, 2022 (introductory meeting of Committee)
If there are any concerns, please let me know.
x Iw
Trevor Pinn, CPA, CA:
Director of Financial Services/Treasurer
Financial Services Department
cc: June Gallagher, Municipal Clerk
The Corporation of the Municipality of Clarington, 40 Temperance Street, Bowmanville, ON L1 C 3A6
1-800-563-1195 1 Local:905-623-3379 1 info@clarington.net I www.clarington.net
Page 73 of 73