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HomeMy WebLinkAbout2021-11-30Claibygton Audit and Accountability Committee Agenda If this information is required in an alternate format, please contact the Accessibility Coordinator at 905-623-3379 ext. 2131. Date: November 30, 2021 Time: 9:30 am Place: Held Virtually via Microsoft Teams Join on your computer or mobile app Click here to join the meeting Or call in (audio only) +1 289-274-8255„304637234# Canada, Oshawa Phone Conference ID: 304 637 234# Find a local number I Reset PIN 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 I - +� Y pit t I a s- AP r vwt *4 �I■II it September I 3012n2l i 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