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Home My WebLink AboutFSD-013-23Clarftwn 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: General Government Committee Date of Meeting: April 17, 2023 Report Number: FSD-013-23 Submitted By: Trevor Pinn, Deputy CAO/Treasurer Reviewed By: Mary -Anne Dempster, CAO By-law Number: File Number: Resolution#: GG-089-23 Report Subject: 2022 Annual Statement - Development Charges Reserve Funds Recommendations: 1. That Report FSD-013-23 be received; and 2. That a copy of this report be posted on the Municipality's website. Municipality of Clarington Report FSD-013-23 Report Overview Page 2 This report complies with the reporting requirements of Section 43 of the Development Charges Act, 1997 to disclose the annual activity in the Development Charges Reserve Funds for 2022. 1. Background 1.1 In accordance with the Development Charges Act, 1997, Schedule A attached shows the activity in the Development Charges Reserve Funds for the year ended December 31, 2022, including opening and closing balances. The transfers and amalgamations of certain DC reserve funds, as outlined in report FSD-009-23, are reflected in Schedule A. 1.2 Schedule B attached shows capital projects which were funded for the year ended December 31, 2022 with development charges. The table shows the total expenses, development charge financing and non -development charge financing. 1.3 Schedule C attached shows operating expenses which were funded for the year ended December 31, 2022 with development charges. The table shows the total expenses, development charge financing and non -development charge financing. 1.4 Schedule D attached shows projects which have been previously approved by Council through resolution or prior years' budgets. The amount committed relates solely to the development charges portion. 1.5 This statement is compliant with subsection 59.1(1) of the Development Charges Act, 1997. 2. Additional Information 2.1 A total of 23 capital fund (2021 — 34) and 9 (2021 — 6) operating fund projects have been financed by development charges. 2.2 The Municipality collected $11,290,994 in municipal development charges in 2022, this compares to $10,444,068 in 2021. 2.3 On January 18, 2021, Council passed by-law 2021-010, approving the Municipality's Draft Development Charges Background Study, October 15, 2020 and the Addendum to the Development Charges Background Study, November 3, 2020 prepared by Watson & Associates Economists Ltd. The by-law came into force on January 19, 2021 and will expire five years after that date. Municipality of Clarington Page 3 Report FSD-013-23 2.4 As identified in Schedule A, the Growth Studies DC Reserve Fund has an available balance of $1,983,802 at December 31, 2022, with commitments from prior years of $2,056,847 and 2023 Budget commitments of $258,000, leaving a deficit of $331,045. The commitments include various Planning studies and secondary plans, with the largest commitment being the required update to the Official Plan. The funds available in the Growth Studies DC Reserve Fund plus expected incoming development charge proceeds in future periods will be sufficient to cover the commitments as they arise. 3. Financial Considerations Not Applicable 4. Concurrence Not Applicable 5. Conclusion It is respectfully recommended that the Annual Statement for the Development Charges Reserve Funds be received for information and made available to the public by posting on the Municipality's website. Staff Contact: Michelle Pick, Accounting Services Manager / Deputy Treasurer, 905-623-3379 ext.2605 or mpick@clarington.net. Attachments: Attachment 1 — Schedule A - Development Charges Reserve Funds Activity 2022 Attachment 2 — Schedule B - Development Charges Reserve Funds Capital Projects 2022 Attachment 3 — Schedule C - Development Charges Reserve Funds Operating Expenses 2022 Attachment 4 — Schedule D - Development Charges Reserve Funds Commitments 2022 Interested Parties: There are no interested parties to be notified of Council's decision. Attachment 1 to Report FSD-013-23 Municipality of Clarington Development Charges Reserve Funds Statement For the 2022 Year Schedule A Report FSD-013-23 580 581 582 583 584 585 586 587 Growth Library Fire Protection Indoor Parks & Operations Services Related Parking Total Studies Services Services Recreation Recreation Services to Highways Balance as of December 31, 2021 $ 2,021,015 $ 2,229,622 $ 7,159,941 $ 3,537,605 $ 4,017,954 $ 4,499,357 $ 31,958,907 $ 562,073 $ 55,986,474 Plus: Development Charge Proceeds (167,847) (469,384) (264,984) (3,580,932) - (6,807,847) (11,290,994) Development Charge Incentives - - - - - - - - - Accrued Interest Apportionment (54,370) (52,641) (198,293) (255,181) - (1,133,855) (1,694,340) Transfer from Revenue Fund - Transfer from Capital Fund - Subtotal 222,217 522,025 463,277 - 3,836,113 - 7,941,702 - 12,985,334 Less: Amount Transferred to Capital Fund 558,232 - 1,392,241 1,950,473 Amount Transferred to Revenue Fund** 158,622 78,703 36,854 1,070,580 552,820 1,897,579 Amount Transferred between Reserve Funds 100,808 703,697 324,182 3,537,605 3,157,807 4,499,357 5,330,975 562,073 1,238,940 Subtotal 259,430 782,400 361,036 3,537,605 1,528,995 4,499,357 3,385,914 562,073 5,086,992 Closing Balance as of December 31, 2022 1,983,802 1,969,247 7,262,182 - 9,383,062 - 43,286,523 - 63,884,816 Committed Amounts from Prior Years *** 2,056,846 243,075 107,896 3,744,046 - 27,373,597 33,525,460 Available at December 31, 2022 73,044 1,726,172 7,154,286 - 5,639,016 - 15,912,926 - 30,359,356 Committed Amounts from 2023 Budget **** 258,000 321,738 2,732,500 2,199,091 2,710,500 8,221,829 Balance Available for Future Needs $ 331,044 $ 1,404,434 $ 4,421,786 $ - $ 3,439,925 $ - $ 13,202,426 $ - $ 22,137,527 * See Schedule B ** See Schedule C *** See Schedule D **** 2023 Budget (includes 2023 debenture payments) Note: brackets = funds available, no brackets = shortfall Total Development Charges collected on behalf of the Region in 2022 Less: amounts paid to the Region 2022 Total Development Charges due to the Region at December 31, 2022 $ 16,537,448 $ 16,537,448 Attachment 2 to Report FSD-013-23 Municipality of Clarington Development Charges Reserve Funds Statement For the 2022 Year Schedule B Report FSD-013-23 Total Expenses D/C R/F Non D/C Capital Fund Expenses For 2022 Financing Financing Description D/C - Parks and Recreation Services Newcastle Community Park 54,080 48,672 1,135 Parkland in Lieu 4,273 Municipal Capital Works Toyota Trail 608,565 287,859 288,722 Contribution from Others 31,984 Municipal Capital Works Northglen East Park 28,286 28,286 Northglen Phase 8 Parkette 198,075 171,170 26,905 Contribution from Others SCA Tennis Courts 8,190 8,190 Rhonda Park Trail 3,674 3,306 368 Municipal Capital Works Farewell Creek Park Trail - Phase 1 11,943 10,749 1,194 Municipal Capital Works $ 912,813 $ 558,232 $ 354,581 D/C - Service Related to Highways Baseline Rd (Lambs to Bennett) 24,934 24,934 Lambs Rd Interchange at Highway 401 165,260 165,260 Various Erosion Protection 90,561 60,676 29,885 Municipal Capital Works Storm Water Management Pond Technology Park 4,986 4,986 Lake Rd Extension ( Bennett Rd to 310m West) 527,700 469,653 58,047 Municipal Capital Works Grady Drive Environmental Assessment Completion 5,815 5,815 Sidewalk -North Street (George St to Remi Court) 44,255 44,255 Baseline Rd Reconstruction (Trulls Rd to Courtice Rd) 5,917 5,563 354 Municipal Capital Works RR17 Sidewalk (Mill St -CPR Eastside) 34,734 34,734 Middle Rd Reconstruction (Conc Rd #3 to Urban Limit) 10,980 9,113 1,867 Municipal Capital Works Baseline Rd Structure (W of Green Rd) 2,207 2,207 Pavement Rehabilitation 69,453 6,330 1,122 OCIF 43,765 Tax Levy 18,236 Pits & Quarries Reserve Bowmanville Cemetery Expansion 397,069 357,362 39,707 Municipal Capital Works New Equipment Purchase - Roads- 2021 115,559 106,228 9,331 Municipal Capital Works New Equipment Purchase - Roads- 2022 59,059 39,128 19,931 Municipal Capital Works Fleet -New -Parks 62,219 55,997 6,222 Municipal Capital Works $ 1,620,708 $ 1,392,241 $ 228,467 Total Capital Expenses $ 2,533,521 $ 1,950,473 $ 583,048 Summary of Financing: 558,232 D/C - Parks and Recreation Services 1,392,241 D/C - Service Related to Highways 203,163 Municipal Capital Works R/F 18,236 Pits & Quarries R/F 1,122 OCIF 43,765 Tax Levy 1,135 Parkland in Lieu 315,627 Contribution from Others Total Financing $ 2,533,521 $ 1,950,473 $ 583,048 Attachment 3 to Report FSD-013-23 Municipality of Clarington Development Charges Reserve Funds Statement For the 2022 Year Schedule C Report FSD-013-23 Total Expenses D/C R/F Non D/C R/F Operating Fund Expenses For 2022 Financing Financing Description D/C - Growth Studies Planning Studies-Tooley Robinson Subwatershed Study 20,470 9,292 1,032 Secondary Plan Reserve 10,146 Recoverable from Developer Planning Studies -Bow East Town Ctre Sec Plan 37,999 31,429 3,492 Secondary Plan Reserve 3,078 Tax Levy Planning Studies - Bow East Urban Ctre Sec Plan 64,307 57,876 6,431 Secondary Plan Reserve Planning Stud ies-Courtice Transit Oriented Sec Plan 72,336 60,025 6,669 Secondary Plan Reserve 5,642 Tax Levy $ 195,111 $ 158,622 $ 36,490 D/C - Library Services DC Library Services Budget commitments - Courtice Library Debenture 78,703 78,703 $ 78,703 $ 78,703 D/C - Fire Protection Services Fire Station 2 Sanitary Connection 78,412 36,854 41,558 Municipal Capital Works $ 78,412 $ 36,854 $ 41,558 D/C - Parks and Recreation Services DC Parks and Rec Services Budget commitments - Newcastle Aquatic Debenture 1,023,750 921,375 102,375 10% Tax Levy DC Parks and Rec Services Budget commitments - BIS Debenture 165,783 149,205 16,578 10% Debt Retirement $ 1,189,533 $ 1,070,580 $ 118,953 D/C - Service Related to Highways DC Service Related to Highways Budget commitment - Green Road Debenture 552,820 552,820 - $ 552,820 $ 552,820 $ - Total Operating Fund Expenses $ 1,937,464 $ 1,897,579 $ 197,001 Summary of Financing: 158,622 D/C - Growth Studies 78,703 D/C Library Services 36,854 D/C Fire Protection Services 1,070,580 D/C Parks and Recreation Services 552,820 D/C Service Related to Highways 17,624 Secondary Plan Reserve 10,146 Recoverable from Developer 41,558 Municipal Capital Works 111,095 Tax Levy 16,578 Debt Retirement Total Financing $ 1,937,464 $ 1,897,579 $ 197,001 Municipality of Clarington Development Charges Reserve Funds Statement For the 2022 Year Committed Amounts From Prior Years' Budgets and Council Approvals Attachment 4 to Report FSD-013-23 Schedule D Report FSD-013-23 Amount Year Project Description Committed D/C - Growth Studies 2009 Operating 2017 Plan -OP Review -Consulting services growth management & Intensification-Courtice Industrial/special study 4 Bow. West Sec Plan 8,284 2011 Operating Planning studies -Technology Park-streetscape zoning bylaw 23,166 2011 Operating Plan -OP review-miscellaneous/contingency 11,348 2011 Operating 2017 Plan -OP review -commercial policy review-Courtice Industrial/special study 4 Bow. West Sec Plan 22,693 2012 Operating Planning studies -Technology & Planning/Review project 27,686 2015 Unexpended Planning studies -zoning bylaw review-90% DC [10% Prof fees Res tax levy] 108,639 2016 Operating Operations -needs study [10% Prof fees Res tax levy] PO#11074 5,991 2017 Council Secondary Plan Agreement template [10% tax levy] 18,000 2017 Operating Planning Studies-Tooley Robinson Subwatershed Study 11,441 2017 Operating Planning Studies -Bow East Town Ctre Sec Plan 95,277 2017 Operating Planning Studies-Courtice Industrial/special study 4 Courtice Employment Lands 43,873 2018 Operating Bowmanville West Secondary Plan 14,400 2019 Operating DC Study 7,966 2019 Operating OP Appeal Legal Costs 71,082 2019 Operating Planning Studies 144,000 2020 Operating DC GG Budget commitments - Plan Studies 333,000 2021 Operating DC GG - Official Plan - Economic Development Strategy (90% DC's GG, 10% Econ Development RF (502)) 45,000 2021 Operating DC GG Budget commitments - Plan Studies - Official Plan Review 900,000 2022 Operating Courtice Waterfront Design Study 120,000 2022 Operating DC GG Budget commitments - Plan Studies - Economic Development Strategy 45,000 Total Committed: $ 2,056,846 D/C - Library Services 2022 Capital Library Collection 243,075 Total Committed: $ 243,075 D/C - Fire Protection Services 2020 Operating Fire Master Plan 80,000 2020 Operating New Firefighter Uniforms 6,000 2022 Memo Fire Station 2 Sanitary Connection 21,896 Total Committed: $ 107,896 D/C - Parks and Recreation Services 2019 Capital Farewell Creek Trail - Phase 2 209,191 2019 Operating Consulting Parks Design [10% tax levy] 12,850 2020 Capital Farewell Creek Park Trail - Phase 2 95,490 2020 Capital Newcastle Community Park - Phase 1 1,039,065 2020 Operating Consulting Parks Design 13,500 2021 Capital Newtonville Estates Parkette 250,000 2021 Capital Northglen East Neighbourhood Park 621,714 2021 Capital Northglen Phase 8 Parkette 70,655 2021 Capital North Bowmanville Dog Park 230,000 Page 1 of 4 Municipality of Clarington Development Charges Reserve Funds Statement For the 2022 Year Committed Amounts From Prior Years' Budgets and Council Approvals Attachment 4 to Report FSD-013-23 Schedule D Report FSD-013-23 Amount Year Project Description Committed 2021 Capital Stuart Park 191,810 FSD-047-21 Toyota Trail 126,681 FSD-004-22 Farewell Creek Trail - Phase 2 108,090 Res#C-055-22 SCA Tennis Court 150,000 2022 Capital Brookhill Parkette 300,000 2022 Capital Soper Creek Trail - Phase 3 325,000 Total Committed: $ 3,744,046 D/C - Services Related to Highways 2011 Capital 2011 Capital 2014 Capital 2015 Capital 2015 Capital 2016 Capital 2016 Capital 2016 Capital 2016 Capital 2016 Capital 2017 Capital 2017 Capital 2017 Capital 2018 Capital 2018 Capital 2018 Capital 2018 Capital 2018 Capital 2018 Capital 2018 Capital 2018 Capital 2018 Capital 2018 Memo 2018 Operating 2018 Operating 2019 Capital 2019 Capital 2019 Capital 2019 Capital 2019 Capital 2019 Capital 2019 Capital Baseline Rd Sidewalk- Green to Westside Brookhill Tributary Nick Point Remedial Work- C/P closed in 2018, project projected for 2020 Budget Brookhill Blvd Oversizing Sidewalk-Rudell Rd (Sunset Blvd to Hart) Rudell Rd Reconstruction Liberty St sidewalk (Longworth to Bons -west side) Longworth Ave extension EA (Green to Holt) Middle Rd reconstruction (Con Rd 3 to urban limit) Soper Creek pedestrian link to Camp 30 Grady Drive ( at Foster Creek) Environmental Assessment Completion George Reynolds Dr Extension North Street Sidewalk (George to Remi) Longworth Ave and Green Rd Intersection Street lighting - RR57 (Hwy2 to 150m N of Stevens Rd) Darlington Blvd (South limit to Hwy2) Baseline Rd (Lambs to Bennett) Green Rd (Harvey Jones to Ross Wright) King St Cycling Facility Lambs Rd (Hwy2 to Concession St E) Sidewalk - RR 34 /Courtice Rd - (Nash Rd to Urban Limit) Sidewalk - RR 57 Multi -use Trail - Aspen Springs to Hwy2) Intersection Improvements - Green Rd @ Boswell Port Darlington subdivision Rd (Port Darlington to east) 50% North Newc Drainage Study Eng - design Nash Rd (Future Clarington Blvd) Middle Rd reconstruction (Con Rd 3 to urban limit) Baseline Rd Reconstruction (Haines to Lambs Rd) Baseline Rd Reconstruction (Mearns to Haines) Baseline Rd Structure ( W of Green Rd ) Hancock Rd Box Culvert (S of Nash rd) George Reynolds Dr Extension 71,272 7,101 310,000 43,000 60,000 16,237 11,445 65,206 338,400 42,190 15,801 29,748 38,126 15,792 54,018 520,324 70,890 120,240 1,947,882 16,696 15,000 121,096 140,928 11,500 21,141 20,155 186,750 68,980 63,240 22,120 69,444 2,350,000 Page 2 of 4 Municipality of Clarington Development Charges Reserve Funds Statement For the 2022 Year Committed Amounts From Prior Years' Budgets and Council Approvals Attachment 4 to Report FSD-013-23 Schedule D Report FSD-013-23 Year Project Description Amount Committed 2019 Capital Concession Rd 3 Reconstruction ( Middle to Gimblett St) 95,262 2019 Capital Lambs Rd Interchange @ Hwy 401 - Environmental Assessment 84,671 2019 Capital Nash Rd Rehabilitation & Bicycle Facilities (Soling Rd to Hancock Rd) 69,632 2019 Capital Queen St Extension (St.George to Frank St) 20,000 2019 Capital Baseline Rd Reconstruction (Trulls Rd to Courtice Rd) 2,977,056 2019 Operating Eng - design 72,500 2019 Operating 50 % North Newc Drainage Study 11,500 2020 Capital Streetlighting - Hwy#2 to 150m N of Stevens Rd 80,000 2020 Capital Longworth Oversizing (West Urban Limit to Green Rd) 162,000 2020 Capital Rudell Rd Reconstruction 1,245,000 2020 Capital Lake Rd Extension (Cul-de-sac to Bennett Rd) 170,219 2020 Capital Sidewalk - Hwy#2 ( E of Clarington Blvd to RR57) South Side 135,000 2020 Capital Sidewalk - Bloor St (Townline Rd S to 415m Easterly) South Side 30,000 2020 Capital Sidewalk - RR17 (Mill St to CPR) East Side 253,549 2020 Capital Sidewalk - Trulls Rd (Avondale Rd to Hwy#2) East Side 30,000 2020 Capital Sidewalk - Active Transportation Master Plan 70,000 2020 Capital Sidewalk - RR57 Multi -use Trail - CPR Bridge to Stevens Rd 120,000 2020 Capital SWM Pond - Technology Park 1,595,014 2020 Operating Eng - design 75,000 CL2016-17 Pavement Rehabilitation -Green Road cycling lanes [DC -project #25] - trsf UECF from Trulls Rd for CL2016-17 12,003 PO#10021 CIMA-Clarington Ponds/Clarnew, Newc & WestSide, Bow [50% Prof fees tax levy] 5,068 PO#8394 Eng - design - CIMA/Longworth Ave W. EA [50% Prof Fees Res] 446 2020 Capital Streetlighting - Hwy#2 to 150m N of Stevens Rd 148,000 2021 Capital Baseline Rd ( Lambs to Bennett) 193,000 2021 Capital Lambs Rd ( Baseline to 275m N of Baseline) 49,710 2021 Capital Darlington Blvd (South limit to Hwy2) 1,183,488 2021 Capital Longworth Ave @ Green Rd intersection 650,000 2021 Capital Green Rd (Harvey Jones to Longworth) 375,345 2021 Capital Bloor St - Multi -use Path 240,000 2021 Capital Hwy #2 Courtice Streetscape 28,800 2021 Capital Various Erosion Protection Works 23,867 Trsf from RR57 Multi Use Trail King St Cycling Facility 37,500 2022 Capital Bowmanville Ave Streetlighting (Baseline to Aspen Springs) 330,000 2022 Capital North Scugog Crt (Dan Sheehan to Conc Rd 3) 52,973 2022 Capital Conc Rd 3 ( Bowmanville Ave to Middle Rd) 84,780 2022 Capital Green Rd Roundabout 72,450 2022 Capital Courtice Shores Tunnel 7,000,000 2022 Capital Hancock Rd ( Hwy#2 to Nash Rd) 47,458 2022 Capital Nash Rd ( 50m E of Harryt Gay Dr to Hancock Rd) 63,288 2022 Capital Bowmanville Ave MUP 454,496 Page 3 of 4 Municipality of Clarington Development Charges Reserve Funds Statement For the 2022 Year Committed Amounts From Prior Years' Budgets and Council Approvals Attachment 4 to Report FSD-013-23 Schedule D Report FSD-013-23 Amount Year Project Description Committed 2022 Capital Bowmanville Ave Sidewalk 210,000 2022 Capital Liberty St Sidewalk ( Longworth to Conc Rd 3) 330,000 2022 Capital Prestonvale Sidewalk (230m N to Bloor St) 80,000 2022 Capital Hancock Rd Sidwalk (Hwy#2 to 275 m S of Nash Rd) West Side 36,500 2022 Capital Streetscape - Newcastle 207,240 2022 Capital Various Erosion Protection Works 133,340 2020 Capital - Trsf from 585 DC Operations Bowmanville Cemetery expansion - design & construction 810,885 2021 Capital - Trsf from 585 DC Operations 2021 Fleet New Roads 1,806 2022 Capital - Trsf from 585 DC Operations 2022 Fleet New Roads 307,372 Add'I Funding PS-018-22 Trsf from DC Operations Bowmanville Cemetery expansion - design & construction 22,657 Total Committed: $ 27,373,597 Total Commitments to Development Charges Reserve Funds $ 33,525,460 Page 4 of 4