HomeMy WebLinkAboutFSD-013-24Staff 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 8, 2024 Report Number: FSD-013-24
Submitted By:
Reviewed By:
Authored by:
File Number:
Report Subject:
Trevor Pinn, Deputy CAO/Treasurer, Finance and Technology
Mary-Anne Dempster, CAO Resolution #: GG-056-24
Michelle Pick, Accounting Services Manager/Deputy Treasurer
By-law #:
2023 Annual Statement of Development Charges Reserve Funds
Recommendation:
1.That Report FSD-013-24, and any related delegations or communication items, be
received for information.
Municipality of Clarington Page 2
Report FSD-013-24
Report Overview
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 2023.
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, 2023, 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, 2023 with development charges. The table sho ws 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, 2023 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 26 capital fund (2022 – 23) and 8 (2022 – 9) operating fund projects have
been financed by development charges.
2.2 The Municipality collected $7,052,175 in municipal development charges in 2023, this
compares to $11,290,994 in 2022.
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-013-24
2.4 As identified in Schedule A, the Growth Studies DC Reserve Fund has an available
balance of $2,006,847 at December 31, 2023, with commitments from prior years of
$2,137,349, leaving a deficit of $130,502. 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. Strategic Plan
Though not directly related to the specific priorities or actions set out in the Clarington
Strategic Plan 2024-27, the recommendations in this report contribute more broadly to
the following expected results: Finances and operations are efficiently and responsibly
managed.
5. Concurrence
Not Applicable.
6. 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 2023
Attachment 2 – Schedule B - Development Charges Reserve Funds Capital Projects 2023
Attachment 3 – Schedule C - Development Charges Reserve Funds Operating Expenses 2023
Attachment 4 – Schedule D - Development Charges Reserve Funds Commitments 2023
Interested Parties:
There are no interested parties to be notified of Council's decision.
Municipality of Clarington Attachment 1 - Report FSD-013-24
Development Charges Reserve Funds Statement Schedule A
For the 2023 Year
Parks &
Growth Studies Library Services Fire Protection Recreation Services Related
(580) (581) Services (582) Services (584) to Highways (586) Total
Balance as of December 31, 2022 $ (1,975,286) $ (2,077,779) $ (7,262,182) $ (9,383,062) $ (43,279,249) $ (63,977,558)
Plus:
Development Charge Proceeds (108,093) (312,387) (167,002) (2,383,202) (4,081,491) (7,052,175)
Development Charge Incentives -----
Accrued Interest Apportionment (51,944) (70,111) (201,088) (173,969) (1,197,907) (1,695,019)
Transfer from Revenue Fund -
Transfer from Capital Fund -
Subtotal (160,037) (382,498) (368,089) (2,557,171) (5,279,399) (8,747,194)
Less:
Amount Transferred to Capital Fund * 24,043 3,066,884 2,793,295 5,884,222
Amount Transferred to Operating Fund** 128,476 78,663 1,268,912 553,160 2,029,212
Amount Transferred between Reserve Funds -
Subtotal 128,476 78,663 24,043 4,335,796 3,346,455 7,913,434
Closing Balance as of December 31, 2023 (2,006,847) (2,381,614) (7,606,228) (7,604,437) (45,212,192) (64,811,318)
Committed Amounts from Prior Years *** 2,137,349 351,607 2,708,457 4,013,412 15,067,960 24,278,785
Available at December 31, 2023 130,502 (2,030,007) (4,897,771) (3,591,025) (30,144,232) (40,532,533)
Committed Amounts from 2024 Budget **** 78,511 1,209,142 553,240 1,840,893
Balance Available for Future Needs $ 130,502 $ (1,951,496) $ (4,897,771) $ (2,381,883) $ (29,590,992) $ (38,691,640)
* See Schedule B Total Development Charges collected on behalf of the Region in 2023 5,312,607 $
** See Schedule C Less: amounts paid to the Region 2023 5,312,607 $
*** See Schedule D Total Development Charges due to the Region at December 31, 2023 -
**** 2024 Budget (includes 2024 debenture payments)
Note: brackets = funds available, no brackets = shortfall
Municipality of Clarington Attachment 2 - Report FSD-013-24
Development Charges Reserve Funds Statement Schedule B
For the 2023 Year
Capital Fund Expenses
Total Expenses
for 2023
D/C RF
Financing
Non D/C
Financing Description
D/C - Fire Protection Services
Station #1 Expansion 24,043 24,043
24,043 $ 24,043 $ -$
D/C - Parks and Recreation Services
Farewell Creek Park Trail - Phase 1 545,800 412,771 45,953 Municipal Capital Works
87,075 Rate Stabilization RF
Newcastle Community Park 2,393,351 2,277,899 24,221 Parkland in Lieu
91,231 Municipal Capital Works
Northglen Phase 8 Parkette 94,670 94,670
Brookhill Parkette 231,666 231,666
Soper Creek Trail - Phase 3 & Outdoor Fitness Equipment 14,043 14,043
North Bowmanville Dog Park 16,887 16,887
SCA Tennis Courts 11,061 11,061
Toyota Trail 8,763 7,887 876 Municipal Capital Works
3,316,240 $ 3,066,884 $ 249,356 $
D/C - Service Related to Highways
Bowmanville Cemetery Expansion 749,865 674,878 74,986 Municipal Capital Works
New Operations Center 26,458 26,458
New Equipment Purchase - Roads 2023 940,882 12,494 300,000 Tax Levy
600,000 Municipal Capital Works
28,387 Rate Stabilization RF
Various Erosion Protection 20,635 13,825 6,809 Municipal Capital Works
Green Rd Roundabouts (Bowell Dr/Clarington Blvd) 1,319 1,319
North Scugog Crt Surface Asphalt (Dan Sheehan Lane to W Scugog Lane) 693 617 76 Municipal Capital Works
Port Darlington Subdivision Rd 1,484 1,484
New Equipment Purchase - Roads 2022 122,681 81,279 41,402 Municipal Capital Works
Middle Rd Reconstruction (Conc Rd#3 to Urban Limit) 14,428 11,975 2,453 Municipal Capital Works
Sidewalk - North Street (George St to Remi Court) 55,125 55,125
Concession Road 3 (Middle Rd to Liberty St) 52,198 43,794 8,404 Municipal Capital Works
Lake Rd Extension (Bennett Rd to 310m west) 35,683 31,758 3,925 Municipal Capital Works
Baseline Rd Reconstruction (Trulls Rd to Courtice Rd) 1,893,533 1,779,921 113,612 Municipal Capital Works
Grady Drive Environmental Assessment Completion 32,181 32,181
Lambs Rd Interchange at Highway 401 12,360 12,360
King St Cycling Facility 5,312 5,312
Nash Rd Rehab and Bicycle Facilities (Solina Rd to Hancock Rd) 8,514 8,514
3,973,350 $ 2,793,295 $ 1,180,055 $
Total Capital Expenses 7,289,590 $ 5,860,179 $ 1,429,411 $
Summary of Financing: 24,043 $ D/C - Fire Protection Services
3,066,884 $ D/C - Parks and Recreation Services
2,793,295 D/C - Service Related to Highways
989,728 Municipal Capital Works R/F
300,000 Tax Levy
24,221 Parkland in Lieu
115,463 Rate Stabilization RF
Total Financing 7,289,590 $ 5,860,179 $ 1,429,411 $
Municipality of Clarington Attachment 3 - Report FSD-013-24
Development Charges Reserve Funds Statement Schedule C
For the 2023 Year
Operating Fund Expenses
Total Expenses
for 2023
D/C R/F
Financing
Non D/C
Financing Description
D/C - Growth Studies
Planning Studies-Tooley Robinson Subwatershed Study 5,520 653 73 Secondary Plan Reserve
713 Recoverable from Developer
4,082 Tax Levy
Planning Studies-Bow East Town Ctre Sec Plan 146,182 82,446 9,161 Secondary Plan Reserve
53,888 Recoverable from Developer
688 Tax Levy
Planning Studies - Bow West Urban Ctre Sec Plan 90,561 45,377 35,042 Secondary Plan Reserve
5,373
Streamline Development Approvals
Fund (SDAF)
4,770 Tax Levy
242,264 $ 128,476 $ 113,788 $
D/C - Library Services
DC Library Services Budget commitments - Courtice Library Debenture 78,663 78,663
78,663 $ 78,663 $
D/C - Parks and Recreation Services
DC Parks and Rec Services Budget commitments - South Bowmanville Recreation Center 1,514,805 1,060,363 454,441 10% Tax Levy
DC Parks and Rec Services Budget commitments - BIS Debenture 165,253 148,728 16,525 10% Debt Retirement
DC Parks and Rec Services Budget commitment - 75% Recreation Study 79,762 59,821 19,940 25% Tax Levy
1,759,819 $ 1,268,912 $ 490,907 $
D/C - Service Related to Highways
DC Service Related to Highways Budget commitment - Green Road Debenture 553,160 553,160 -
553,160 $ 553,160 $ -$
Total Operating Fund Expenses 2,633,907 $ 2,029,212 $ 604,695 $
Summary of Financing: 128,476 D/C - Growth Studies
78,663 D/C Library Services
1,268,912 D/C Parks and Recreation Services
553,160 D/C Service Related to Highways
44,275 Secondary Plan Reserve
54,601 Recoverable from Developer
5,373
Streamline Development Approvals
Fund (SDAF)
483,921 Tax Levy
16,525 Debt Retirement
Total Financing 2,633,907 $ 2,029,212 $ 604,695 $
Municipality of Clarington Attachment 4 - Report FSD-013-24
Development Charges Reserve Funds Statement Schedule D
For the 2023 Year
Committed Amounts From Prior Years' Budgets and Council Approvals
Year Project Description
D/C - Growth Studies
2012 Operating Planning studies-Technology & Planning/Review project
2015 Operating Planning studies-zoning bylaw review-90% DC [10% Prof fees Res tax levy]
2017 Council Secondary Plan Agreement template [10% tax levy]
2017 Operating Planning Studies-Tooley Robinson Subwatershed Study
2017 Operating Planning Studies-Bow East Town Ctre Sec Plan
2017 Operating Planning Studies-Courtice Industrial/special study 4 Courtice Employment Lands
2019 Operating DC Study
2019 Operating OP Appeal Legal Costs
2019 Operating Planning Studies
2020 Operating DC GG Budget commitments - Plan Studies
2021 Operating DC GG - Official Plan - Economic Development Strategy (90% DC's GG, 10% Econ Dev RF (502))
2022 Operating Courtice Waterfront Design Study
2022 Operating DC GG Budget commitments - Plan Studies - Economic Development Strategy
2023 Operating DC GG Budget commitments - DC Study
2023 Operating DC GG Budget commitments - 70% of Leisure & Culture Master Plan
Amount
Committed
27,686
108,639
18,000
10,788
12,831
35,357
7,966
71,082
144,000
1,233,000
45,000
120,000
45,000
90,000
168,000
Total Committed - Growth Studies: $ 2,137,349
D/C - Library Services
2022 Capital Library Collection
2023 Capital Library Collection
Total Committed - Library Services:
D/C - Fire Protection Services
2023 Capital 2023 Rescue Truck
2023 Capital 2023 Fire HQ Expansion
Total Committed - Fire Protection:
D/C - Parks and Recreation Services
2019 Operating Consulting Parks Design [10% tax levy]
2020 Capital Newcastle Community Park - Phase 1
2020 Operating Consulting Parks Design
2021 Capital Newtonville Estates Parkette
2021 Capital Northglen East Neighbourhood Park
2021 Capital North Bowmanville Dog Park
FSD-047-21 Toyota Trail
Res#C-055-22 SCA Tennis Court
2022 Capital Brookhill Parkette
2022 Capital Soper Creek Trail - Phase 3
2023 Operating Recreation Study 75%
2023 Capital Newtonville Estates Parkette
$
$
108,532
243,075
351,607
1,000,000
1,708,457
2,708,457
12,850
1,132,422
13,500
250,000
621,714
213,113
118,794
330,749
68,334
310,957
130,979
100,000
Page 1 of 4
Municipality of Clarington Attachment 4 - Report FSD-013-24
Development Charges Reserve Funds Statement Schedule D
For the 2023 Year
Committed Amounts From Prior Years' Budgets and Council Approvals
Year Project Description
Amount
Committed
2023 Capital SCA Tennis Court
2023 Capital Northglen East Neighbourhood Park
2023 Capital Soper Creek Trail - Phase 3
2023 Capital Farewell Creek Trail Phase 2B
135,000
300,000
175,000
100,000
Total Committed - Parks and Recreation Services: $ 4,013,412
D/C - Services Related to Highways
2011 Capital Baseline Rd Sidewalk- Green to Westside
2011 Capital Brookhill Tributary Nick Point Remedial Work- C/P closed in 2018, project projected for 2020 Budget
2014 Capital Brookhill Blvd Oversizing
2015 Capital Sidewalk-Rudell Rd (Sunset Blvd to Hart)
2015 Capital Rudell Rd Reconstruction
2016 Capital Liberty St sidewalk (Longworth to Bons-west side)
2016 Capital Longworth Ave extension EA (Green to Holt)
2016 Capital Middle Rd reconstruction (Con Rd 3 to urban limit)
2016 Capital Soper Creek pedestrian link to Camp 30
2016 Capital Grady Drive ( at Foster Creek) Environmental Assessment Completion
2017 Capital Longworth Ave and Green Rd Intersection
2018 Capital Street lighting - RR57 (Hwy2 to 150m N of Stevens Rd)
2018 Capital Darlington Blvd (South limit to Hwy2)
2018 Capital Baseline Rd (Lambs to Bennett)
2018 Capital Green Rd (Harvey Jones to Ross Wright)
2018 Capital King St Cycling Facility
2018 Capital Sidewalk - RR 34 /Courtice Rd - (Nash Rd to Urban Limit)
2018 Capital Sidewalk - RR 57 Multi-use Trail - Aspen Springs to Hwy2)
2018 Capital Intersection Improvements - Green Rd @ Boswell
2018 Memo Port Darlington subdivision Rd (Port Darlington to east)
2018 Operating 50% North Newc Drainage Study
2018 Operating Eng - design
2019 Capital Nash Rd (Future Clarington Blvd)
2019 Capital Middle Rd reconstruction (Con Rd 3 to urban limit)
2019 Capital Baseline Rd Reconstruction (Haines to Lambs Rd)
2019 Capital Baseline Rd Reconstruction (Mearns to Haines)
2019 Capital Baseline Rd Structure ( W of Green Rd )
2019 Capital Hancock Rd Box Culvert (S of Nash rd)
2019 Capital Concession Rd 3 Reconstruction ( Middle to Gimblett St)
2019 Capital Lambs Rd Interchange @ Hwy 401 - Environmental Assessment
2019 Capital Nash Rd Rehabilitation & Bicycle Facilities (Solina Rd to Hancock Rd)
2019 Capital Queen St Extension (St.George to Frank St)
2019 Capital Baseline Rd Reconstruction (Trulls Rd to Courtice Rd)
2019 Operating Eng - design
71,272
7,101
310,000
43,000
60,000
16,237
11,445
53,230
338,400
10,009
38,126
15,792
54,018
520,324
70,890
114,928
16,696
15,000
121,096
139,444
11,500
21,141
20,155
186,750
68,980
63,240
22,120
69,444
60,248
72,311
61,118
20,000
1,197,135
72,500
Page 2 of 4
Municipality of Clarington Attachment 4 - Report FSD-013-24
Development Charges Reserve Funds Statement Schedule D
For the 2023 Year
Committed Amounts From Prior Years' Budgets and Council Approvals
Amount
Year Project Description Committed
2019 Operating 50 % North Newc Drainage Study 11,500
2020 Capital Streetlighting - Hwy#2 to 150m N of Stevens Rd 228,000
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) 131,188
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 82,500
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 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
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 Various Erosion Protection Works 10,042
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) 52,356
2022 Capital Green Rd Roundabout 71,131
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
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 Bowmanville Cemetery expansion - design & construction 136,006
2022 Capital 2022 Fleet New Roads 226,093
Add'l Funding PSD-018-22 Bowmanville Cemetery expansion - design & construction 22,657
2022 Capital 2022 Fleet New Parks 16,003
2023 Capital 2023 - Fleet New - Roads 905,506
2023 Capital 2023 - New Operations Centre 723,542
Page 3 of 4
Municipality of Clarington Attachment 4 - Report FSD-013-24
Development Charges Reserve Funds Statement Schedule D
For the 2023 Year
Committed Amounts From Prior Years' Budgets and Council Approvals
Year Project Description
Amount
Committed
2023 Capital
2023 Capital
2023 Capital
2023 Capital
2023 Capital
2023 Capital
2023 - Streetlighting - Haines St to Bennet Rd
2023 - Streetlighting - Hwy 35 to Fire Hall
2023 - Longworth Ave. Extension EA (Green Rd to Holt Rd)
2023 - Sidewalks - Baseline Rd MUP (Spicer Sq to Bowmanville Ave)
2023 - Newcastle Streetscape Improvements - Phase 1
2023 - Various Erosion Protection Works
20,000
20,000
200,000
50,000
60,000
133,340
Total Committed - Services Related to Highways: $ 15,067,960
Total Commitments to Development Charges Reserve Funds: $ 24,278,785
Page 4 of 4