HomeMy WebLinkAboutFSD-014-26Staff 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 13, 2026 Report Number: FSD-014-26
Authored by: Michelle Pick, Accounting Services Manager, Deputy Treasurer
Submitted By: Trevor Pinn, Deputy CAO/Treasurer, Finance and Technology
Reviewed By: Mary-Anne Dempster, CAO
By-law Number: Resolution Number:
File Number:
Report Subject: 2025 Annual Statement of Development Charges, Cash-in-Lieu - Parkland
and Building Permit Reserve Funds
Recommendation:
1.That Report FSD-014-26, and any related delegations or communication items, be
received for information.
GG-071-26
Municipality of Clarington Page 2
Report FSD-014-26
Report Overview
Development
Charges Act, 1997, Planning Act, 1990 and Building Code Act
1. Background
1.1 The Municipality is required through various acts and regulations to report annually to
Council on the reserve funds established for Development Charges, Cash -in-Lieu of
Parkland and Building Permits.
2. Development Charges
General
2.1 In accordance with the Development Charges Act, 1997, section 43 the Treasurer is
required to report to Council on financial information related to the development charges
by-law and reserve funds.
2025 Annual Report
2.2 The Municipality retained Hemson Consulting (Hemson) to update the Development
Charges (DC) Background Study and corresponding by-law. Subsequent to the
publication of the DC Study, Bill 60, Fighting Delays, Building Faster Act, 2025 received
Royal Assent. This resulted in the requirement that land acquisition be removed from
eligible service categories to its own service category. This resulted in a decrease in the
rates, and required updates to the by law, inventories and capital programs to reflect the
new service categories. A change was also made to the roads inventory due to an
internal review resulting from a developer submission received after the publication of
the initial study. Updated rates for the 2025 DC Study and Bylaw were calculated and
adopted by Council on December 15, 2025.
2.3 Attachment 1 - attached shows the activity in the Development Charges Reserve Funds
for the year ended December 31, 2025, including opening and closing balances.
2.4 Attachment 2 - attached shows capital projects which were funded for the year ended
December 31, 2025, with development charges. The table shows the total expenses,
development charge financing and non-development charge financing.
2.5 Attachment 3 - attached shows operating expenses which were funded for the year
ended December 31, 2025, with development charges. The table shows the total
expenses, development charge financing and non -development charge financing.
Municipality of Clarington Page 3
Report FSD-014-26
2.6 Attachment 4 - 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.
2.7 Attachment 5 - attached shows Debt activity related to Development Charges Reserve
Funds for the year ended December 31, 2025.
2.8 Attachment 6 – attached shows Estimated DC Funded Costs. The table outlines the
values included in the DC Background Study for specific projects versus the estimated
capital costs. The differences are mainly driven by changes in scope of the actual
projects, pricing differences between when the DC Study figures were estimated in 2022
and the actual pricing in the current year or the actual project has been divided into
several phases where the study contained the full project scope .
2.9 This statement is compliant with subsection 59.1(1) of the Development Charges Act,
1997.
2.10 A total of 29 capital fund (2024 – 23) and 10 (2024 – 11) operating fund projects have
been financed by development charges.
2.11 The Municipality collected $6,911,606 in municipal development charges in 2025; this
compares to $3,720,274 in 2024.
3. Cash-in-Lieu of Parkland
General
3.1 In accordance with Section 37 (Increased Density) and Section 42 (Cash-in-Lieu of
Parkland) of the Planning Act, the Treasurer must provide a financial statement
including opening and closing balances to Council relating to cash -in-lieu of parkland
monies and increased density funding. This statement must be made available to the
public.
Section 42 – Conveyance of Land for Park Purposes
3.2 Under Section 42 of the Planning Act, a municipality may require, as a condition of
development, that land be conveyed to the municipality for park or other public
recreational purposes. In certain circumstances, Council may require a payment in lieu
of land dedication, to the value of the land otherwise required to be conveyed .
3.3 These funds must be held in a special account (Reserve Fund), allocated interest and
spent only for the acquisition of land to be used for park or other recreational purposes,
including the erection, improvement or repair of buildings and the acquisition of
machinery, particular to park purposes.
3.4 Attachment 7 details the Statement of the Treasurer, in compliance with the Act and
provides the expected future commitments for the reserve fund.
Municipality of Clarington Page 4
Report FSD-014-26
Section 37 – Increased Density
3.5 In 2025, the Municipality retained Hemson Consulting (Hemson) to prepare a
Community Benefits Charge (CBC) Strategy and By-law. Council adopted the
Community Benefits Charge Strategy and Community Benefits Charge By-law on
December 15, 2025. The CBC was developed to support section 37 of the Planning Act,
Increased Density. A review of this by-law will be undertaken every five years after the
previous resolution was passed.
3.6 For the 2025 fiscal year, no funds were collected under this by-law, therefore a
Treasurer’s statement on financial information related to the CBC by-law and reserve
funds is not included in this report.
4. Building Permits
General
4.1 Under the Building Code Act, 1992 and the passing of subsequent amendments and
Ontario Regulation 350/06, municipalities are required to prepare an annual report that
records the amount of building permit fees collected and the costs incurred during the
process.
4.2 In accordance with the Building Code Act, 1992 as amended, staff have prepared this
report to Council with the required content on an informational basis and this report, and
the related attachment will be posted on the Municipality’s website.
2025 Annual Report
4.3 A Building Permit Fee Update Study was completed in 2024, by Hemson Consulting
Ltd. with an effective date of March 1, 2024. The reviews are to be completed every five
(5) years to ensure that the building permit fees are in line with the cost of building
inspections and that all appropriate direct and indirect costs are being allocated.
4.4 In 2025, building permits issued generated total building permit revenue of $698,555
(2024 - $688,923), with total direct and overhead costs of $3,891,822 (2024 -
$3,653,705), creating a deficit of $3,193,267 (2024 – deficit of $2,964,782).
4.5 The deficit of $3,193,267 was transferred from the Building Division Reserve Fund. As
of December 31, 2025, the reserve fund was in a deficit position of $4,140,378.
5. Financial Considerations
Not Applicable.
6. Strategic Plan
Not Applicable.
Municipality of Clarington Page 5
Report FSD-014-26
7. Climate Change
Not Applicable.
8. Concurrence
This report has been reviewed by the Deputy CAO, Planning and Infrastructure and the
Deputy CAO, Public Services who concur with the recommendations.
9. Conclusion
It is respectfully recommended that the Annual Statement for the Development Charges
Reserve Funds, Annual Statement for Cash-in-Lieu of Parkland and Annual Building
Permit Fess report 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 x
2605 or mpick@clarington.net.
Attachments:
Attachment 1 – Development Charges Reserve Funds Activity 2025
Attachment 2 – Development Charges Reserve Funds Capital Projects 2025
Attachment 3 – Development Charges Reserve Funds Operating Expenses 2025
Attachment 4 – Development Charges Reserve Funds Commitments 2025
Attachment 5 – Development Charges Reserve Funds Debt Activity 2025
Attachment 6 – Development Charges Reserve Funds Estimated Costs 2025
Attachment 7 – Cash-In-Lieu of Parkland Reserve Fund 2025
Attachment 8 – Annual Building Permit Fees 2025
Interested Parties:
There are no interested parties to be notified of Council's decision.
Attachment 1 to Report FSD-014-26
Municipality of Clarington
Development Charges Reserve Funds Statement
For 2025
Growth
Studies Library
Fire
Protection
Parks &
Recreation
Related to
Highways Total
Balance as of December 31,
2024 (2,081,305)(1,964,330)(7,789,490)(6,750,519)(49,510,875)(68,096,519)
Plus:
Development Charge
Proceeds (97,673)(306,524)(142,696)(2,338,267)(4,026,446)(6,911,606)
Accrued Interest (164,984)(165,687)(460,849)(277,152)(3,936,135)(5,004,807)
Less:
Amount Transferred to
Capital Fund *207,290 2,438,280 722,692 4,498,290 7,866,552
Amount Transferred to
Operating Fund **86,302 78,244 311,804 4,056,100 552,199 5,084,649
Closing Balance as of
December 31, 2025 (2,257,660) (2,151,007) (5,642,951) (4,587,146) (52,422,967) (67,061,731)
Committed Amounts - Prior
Years ***1,617,712 255,871 311,232 2,165,082 17,002,570 21,352,467
Available Balance as at
December 31, 2025 (639,948) (1,895,136) (5,331,719) (2,422,064) (35,420,397) (45,709,264)
Committed Amounts – 2026
Budget ****78,891 219,173 6,142,752 1,706,784 8,147,600
Balance Available for
Future Needs (639,948) (1,816,245) (5,112,546) 3,720,688 (33,713,613) (37,561,664)
Total Development Charges collected on behalf of the Region in 2025 $5,152,530
Less: amounts paid to the Region in 2025 5,132,530
Total Development Charges due to the Region at December 31, 2025 -
* See Attachment 2
** See Attachment 3
*** See Attachment 4
**** 2026 Budget (includes debenture payments)
Note: brackets = funds available, no brackets = shortfall
Attachment 2 to Report FSD-014-26
Municipality of Clarington
Development Charges Reserve Funds Capital Projects
For 2025
Capital Fund Expenses
Total
Expenses
for 2025
DC Reserve
Fund
Financing
Non-DC
Financing Non-DC Funding Sources
DC – Library
Library Collections 207,290 207,290 -
207,290 207,290
DC – Fire Protection
Station #1 Expansion
Utility Truck
Prevention Vehicle
1,257,530
1,116,310
64,440
1,257,530
1,116,310
64,440
2,438,280 2,438,280
DC – Parks & Recreation
Newtonville Estates Parkette
Foster Creek Neighbourhood Park West
Toyota Trail
Bowmanville ZooLands Trails Phase 1
Newcastle Waterfront Park Phase 2
Northglen East Park
South Bowmanville Recreation Centre
Park Features
Fleet New - Parks
Bowmanville Valley Trail (King to Nash)
North Bowmanville Dog Park 2021
Soper Creek Trail - Phase 3
418,121
35,248
1,432
64,532
17,584
27,887
56,553
101,057
1,899
6,094
(7,572)
418,121
35,248
1,289
64,532
17,584
27,887
56,553
101,057
1,899
6,094
(7,572)
143 Miscellaneous Capital RF
722,835 722,692 143
Capital Fund Expenses - continued
Total
Expenses
for 2025
DC Reserve
Fund
Financing
Non-DC
Financing Non-DC Funding Sources
DC – Service Related to Highways
Darlington Blvd (South Limit to Hwy 2)
New Operations Center
Baseline Road ( Lambs to Bennet)
Streetlights - Regional Rd 57 (Hwy #2 to
Stevens Rd )
Bowmanville Ave Street Lighting
(Baseline Rd to CPR Bridge)
Trulls Road Improvements (Bloor St)
Rudell Rd - Grady Drive to Hwy 115
Fleet - New Parks
Fleet - New Roads
Active Transportation Masterplan
West Side Drive Extension
Hancock Rd (Hwy2 to Nash Rd)
Streetscape Newcastle Improvements
New Equipment Purchase - Roads 2023
New Equipment Purchase - Roads 2024
New Equipment Purchase - Roads 2025
Baseline Road Reconstruction (Trulls Rd
to Courtice Rd)
4,986
2,834,211
51,799
118,766
1,868
43,476
223,016
289,045
412,049
1,792
2,250,375
2,025
128,556
418,029
61,056
303,898
148,983
3,989
156,400
51,799
118,766
1,868
30,868
223,016
289,045
412,049
1,587
2,250,375
1,563
33,939
418,029
61,056
303,898
140,043
997
2,677,811
12,608
205
462
94,617
8,940
Miscellaneous Capital RF
Region Debenture
Miscellaneous Capital RF
Transportation Infra RF
Miscellaneous Capital RF
Tax Levy
Miscellaneous Capital RF
7,293,930 4,498,290 2,795,640
Total Capital Expenses 10,662,335 7,866,552 2,795,783
Summary of Financing:
207,290
2,438,280
722,692
4,498,290
205
2,677,811
23,150
94,617
DC - Library
DC - Fire Protection
DC - Parks and Recreation
DC - Related to Highways
Transportation Infra RF
Region Debenture
Miscellaneous Capital RF
Tax Levy
Total Financing 10,662,335 7,866,552 2,795,783
Attachment 3 to Report FSD-014-26
Municipality of Clarington
Development Charges Reserve Funds Operating Expenses
For 2025
Operating Fund Expenses
Total
Expenses for
2025
DC Reserve
Fund
Financing
Non-DC
Financing Non-DC Funding Sources
DC – Growth Studies
Legislative Services – OP Appeal Legal
DC Study Commitment
Planning – Energy Park Sec Plan
52,083
69,365
159,695
4,232
69,365
12,705
47,850
146,482
508
Tax Levy
Developer Recovery
Tax Levy
281,143 86,302 194,840
DC – Library
Courtice Library Debenture 78,244 78,244 -
78,244 78,244
DC – Fire Protection
New Recruits Wages
New Recruits Uniforms
287,046
72,007
287,046
24,758 47,249 Tax Levy
359,053 311,804 47,249
DC – Parks & Recreation
South Bowmanville Rec Centre Debenture
Newcastle Community Park Debenture
Outdoor Rinks Debenture
4,615,891
251,101
573,875
3,231,124
251,101
573,875
1,384,767 Tax Levy (30%)
5,440,867 4,056,100 1,384,767
DC – Service Related to Highways
Green Road Debenture 552,199 552,199
552,199 552,199
Total Operating Fund Expenses 6,711,506 5,084,649 1,626,856
Operating Fund Expenses
Total
Expenses for
2025
DC Reserve
Fund
Financing
Non-DC
Financing Non-DC Funding Sources
Summary of Financing:
86,302
78,244
311,804
4,056,100
552,199
146,482
1,480,374
DC – Growth Studies
DC – Library
DC – Fire Protection
DC – Parks & Recreation
DC – Related to Highways
Developer Recovery
Tax Levy
Total Financing 6,711,506 5,084,649 1,626,856
Attachment 4 to Report FSD-014-26
Municipality of Clarington
Development Charges Reserve Funds Commitments
For 2025
Year Project Description
Amount
Committed
DC – Growth Studies
2015 Operating
2017 Council
2017 Operating
2019 Operating
2019 Operating
2019 Operating
2020 Operating
2022 Operating
2023 Operating
Planning studies-zoning bylaw review-90% DC [10% Prof fees Res tax levy]
Secondary Plan Agreement template [10% tax levy]
Planning Studies-Bow West Secondary Plan
DC Study
OP Appeal Legal Costs
Planning Studies
DC GG Budget commitments - Plan Studies
Courtice Waterfront Design Study
DC GG Budget commitments - DC Study
108,639
18,000
8,408
7,966
39,945
144,000
1,233,000
37,119
20,635
Total Commitments – Growth Studies 1,617,712
DC – Library
2025 Operating
2025 Capital
2025 Capital
2025 Capital
DC Library - CLMA Service Review Study
Library Collection
Library Technology
Library - additional office space
3,000
52,871
100,000
100,000
Total Commitments – Library Services 255,871
DC – Fire Protection
2023 Capital
2025 Capital
2023 Fire HQ Expansion
Bunker Gear
247,232
64,000
Total Commitments – Fire Protection Services 311,232
DC – Parks & Recreation
2022 Capital
2024 Council Approved
2023 Capital
2023 Capital
2025 Capital
2024 Capital
2025 Capital
Brookhill Parkette
Bowmanville Zoo Lands Trails-Phase 1
Soper Creek Trail - Phase 3
Farewell Creek Trail Phase 2B
Farewell Creek Trail Phase 2B
Foster Creek Neighbourhood Park West
Equipment New Parks
68,334
1,047,969
97,602
100,000
100,000
59,155
225,343
Year Project Description
Amount
Committed
DC – Parks & Recreation cont.
2025 Capital
2025 Capital
2025 Capital
2025 Capital
FSD-028-24
Green Fleet New Parks
Newcastle Waterfront Park Phase 2
South Bowmanville Recreation Center - Park Features
Bowmanville Valley Trail (King to Nash)
Northglen East Park
230,950
51,416
18,447
136,101
29,765
Total Commitments – Parks & Recreation Services 2,165,082
DC – Related to Highways
2015 Capital
2016 Capital
2018 Capital & 2021 Capital
2018 Capital
2018 Capital
2018 Capital
2018 Memo
2018 Operating
2019 Capital
2019 Capital
2019 Capital
2019 Capital
2019 Capital
2019 Capital
2019 Operating
2020 Capital
2020 Capital
2020 Capital
2020 Capital
2020 Capital
2020 Capital
2020 Capital
2020 Capital
2020 Capital
2020 Operating
2020 Capital
CL2016-17
2021 Capital
Trsf from RR57 Multi Use Trail
2022 Capital
2022 Capital
Sidewalk-Rudell Rd (Sunset Blvd to Hart)
Middle Rd reconstruction (Con Rd 3 to urban limit)
Darlington Blvd (South limit to Hwy2)
Green Rd (Harvey Jones to Ross Wright)
King St Cycling Facility
Sidewalk - RR 57 Multi-use Trail - Aspen Springs to Hwy2)
Port Darlington subdivision Rd (Port Darlington to east)
50% North Newc Drainage Study
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)
Baseline Rd Reconstruction (Trulls Rd to Courtice Rd)
50 % North Newc Drainage Study
Streetlighting - Hwy#2 to 150m N of Stevens Rd
Rudell Rd Reconstruction
Sidewalk - Hwy#2 ( E of Clarington Blvd to RR57) South Side
Sidewalk - Bloor St (Townline Rd S to 415m Easterly) South Side
Sidewalk - RR17 (Mill St to CPR) East Side
Sidewalk - North Str (George St to Remi Court)
Sidewalk - Trulls Rd (Avondale Rd to Hwy#2) East Side
Sidewalk - RR57 Multi-use Trail - CPR Bridge to Stevens Rd
SWM Pond - Technology Park
Eng - design
Bowmanville Cemetery expansion - design & construction
Pavement Rehabilitation -Green Road cycling lanes - trsf UECF from Trulls Rd
Green Rd (Harvey Jones to Longworth)
King St Cycling Facility
North Scugog Crt (Dan Sheehan to Conc Rd 3)
Green Rd Roundabout
43,000
53,230
1,233,517
70,890
114,928
15,000
1,406
11,500
186,750
68,980
63,240
22,120
53,888
492,248
11,500
125,026
758,060
135,000
30,000
182,026
24,471
30,000
82,500
1,594,828
75,000
106,384
12,003
375,345
37,500
13,308
52,055
Year Project Description
Amount
Committed
DC – Related to Highways cont.
2022 Capital
2022 Capital
2022 Capital
2022 Capital
2022 Capital
2022 Capital
2022 Capital
2022 Capital
2022 Capital
2022 Capital
Add'l Funding PSD-018-22
2023 Capital
2023 Capital
2023 Capital
2023 Capital
2023 Capital
2023 Capital
2023 Capital
2024 Capital
2024 Capital
2024 Capital
2024 Capital
2024 Capital
2024 Capital
2024 Capital
2025 Capital
2025 Capital
2025 Capital
2025 Capital
2025 Capital
2025 Capital
2025 Capital
2025 Capital
2025 Capital
2025 Capital
2025 Capital
2025 Capital
2025 Operating
Hancock Rd (Hwy#2 to Nash Rd)
Nash Rd (50m E of Harry Gay Dr to Hancock Rd)
Bowmanville Ave MUP
Bowmanville Ave Sidewalk
Liberty St Sidewalk (Longworth to Conc Rd 3)
Prestonvale Sidewalk (230m N to Bloor St)
Hancock Rd Sidewalk (Hwy#2 to 275 m S of Nash Rd) West Side
Streetscape - Newcastle
Various Erosion Protection Works
2022 Fleet New Roads
Bowmanville Cemetery expansion - design & construction
2023 - Fleet New - Roads
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
2024 - Fleet New Roads
2024 - Fleet New Parks
2024 - Streetlighting Bowmanville Ave Baseline Rd to CPR Bridge
2024 - Concession Rd 3 (Liberty St to 110m East)
2024 - Baseline Rd Improvements (Means Ave to Lambs)
2024 - Liberty St Cycle Track & Sidewalk (Longworth Ave to Conc 3)
2024 - Stormwater Mgmt Facility - Clarington Tech Business Park
2025 - Equipment New - Roads
Small Equipment upgrades
Hancock Rd Box Culvert
Trulls Road Improvements (Bloor St to 400m S of Bloor St)
Prestonvale Rd Improvements (Baseline to 262 m2 of Southfield)
Nash Rd Improvements (50m E of Harry Gay to Hancock)
Longworth Ave Improvements (Green Rd to West Bowmanville Limit)
West Side Drive Extension
Liberty St Cycle Track & Sidewalk (Longworth Ave to Conc 3)
Active Transportation Master Plan - Initial Phase Implementation
Temperance St Redevelopment
Baseline Rd MUP (Green Rd to Westside Dr)
Feasibility Study - 401/Railway Active Transportation
47,458
63,288
454,496
210,000
330,000
80,000
36,500
173,165
133,340
220,577
22,657
487,477
20,000
20,000
200,000
50,000
60,000
133,340
968,305
94,755
741,132
107,000
274,000
42,000
497,507
248,851
30,528
553,080
1,335,883
450,000
1,156,680
150,000
869,625
185,000
70,000
140,000
23,000
100,000
Year Project Description
Amount
Committed
DC – Related to Highways cont.
2025 Operating Principal Planner 147,223
Total Commitments –Services Related to Highways 17,002,570
Total Commitments – Development Charges Reserve Funds 21,352,467
Attachment 5 to Report FSD-014-26
Municipality of Clarington
Development Charges Reserve Funds Debt Activity
For 2025
Project
Opening
Balance
2025 Debt Issued
Principal
Payments
Interest
Expense
Closing
Balance 2025
Tax
Supported
Development
Charge
Supported
Green Road 2,693,605 (463,000)(81,299)2,149,306 2,149,306
Courtice Library 546,031 (66,000)(10,582)469,449 469,449
South Bowmanville
Recreation Centre 87,564,404 7,554,517 (2,121,000)(2,756,161)90,241,760 27,072,528 63,169,232
Newcastle Community
Park 4,848,013 (117,000)(133,034)4,597,979 4,597,979
Outdoor Rinks 12,090,464 (240,000)(332,241)11,518,223 11,518,223
Total DC Debt Activity 107,742,517 7,554,517 (3,007,000) (3,313,318) 108,976,716 27,072,528 81,904,188
Attachment 6 to Report FSD-014-26
Municipality of Clarington
Development Charges Reserve Funds Estimated Costs
For 2025
Project
Estimated DC Capital
Costs per 2022 DC
Background Study
Estimated DC Funded
Capital Costs as at
December 31, 2025 Difference
Bunker Gear
Tanker 13
Tanker 12
Prevention Vehicle
Fleet New - Roads
Equipment New - Roads
Fleet New - Parks
Equipment New - Parks
Green Fleet New - Parks
Small Equipment Upgrades
Buildings & Property - Building Improvements
Farewell Creek Trail Phase 2B
Newcastle Waterfront Park Phase 2
South Bowmanville Recreation Centre Park Features
Bowmanville Valley Trail (King to Nash)
Hancock Rd Box Culvert
Trulls Road Improvements (Bloor St to 400mS of Bloor St)
Prestonvale Rd Improvements (Baseline to 262m2 of Southfield)
Nash Rd Improvements (50m E of Harry Gay to Hancock)
Longworth Ave Improvements (Green Rd to W Bowmanville Limit)
West Side Drive Extension
Liberty St Cycle Track & Sidewalk (Longworth Ave to Conc. 3)
Active Transportation Master Plan - Initial Phase Implementation
Temperance Street Redevelopment
Baseline Rd MUP (Green Rd to Westside Dr)
Library Technology
Library Collection
286,000
192,000
192,000
40,000
253,324
552,750
564,496
221,100
230,950
30,528
100,000
450,000
600,000
75,000
1,205,000
333,600
4,444,419
3,214,756
823,487
689,219
3,260,864
374,342
60,000
505,624
608,522
1,000,000
270,083
64,000
182,910
182,910
96,038
432,150
552,750
120,600
221,100
230,950
30,528
100,000
100,000
69,000
75,000
138,000
553,080
1,366,750
450,000
1,156,680
150,000
3,120,000
185,000
70,000
140,000
23,000
100,000
260,161
222,000
9,090
9,090
(56,038)
(178,826)
-
443,896
-
-
-
-
350,000
531,000
-
1,067,000
(219,480)
3,077,669
2,764,756
(333,193)
539,219
140,864
189,342
(10,000)
365,624
585,522
900,000
9,922
Total DC Estimated Costs 20,578,064 10,170,607 10,407,457
Attachment 7 to Report FSD-014-26
Municipality of Clarington
Cash-in-lieu of Parkland Reserve Fund
For the Year Ended December 31, 2025
Balance as of December 31, 2024 $9,251,640
Plus:
2025 Cash-in-lieu Collected 723,950
2025 Reserve Fund Interest 333,446
2025 Amount Transferred from Capital Fund – Land
Acquisition -
Less:
2025 Amount Transferred to Capital Fund – Land Acquisition -
Closing Balance as of December 31, 2025 $10,309,036
Committed Amounts 5,551,000
Available Balance as at December 31, 2025 $4,758,036
Municipality of Clarington
Cash-in-lieu of Parkland Reserve Fund – Committed Amounts
For the Year Ended December 31, 2025
Project Description Period
Amount
Committed
Ward 3 – Park development/acquisition – East
Bowmanville 2026-2031 5,000,000
Port Darlington East Beach Park 2029 551,000
Total Commitments 5,551,000
Attachment 8 to Report FSD-014-26
Municipality of Clarington
Building Permit Fee Report
December 31, 2025
2025 Actual
Building Permit Fees Revenue $ 698,555
Transfer from Reserve Fund 3,193,267
Total Revenue $ 3,891,822
Direct costs (Note 1)
Payroll 3,037,177
Office Space 50,254
Other Operating and Capital Costs 158,129
Subtotal Direct Costs $ 3,245,560
Overhead Costs (Note 2) 646,262
Total Costs $ 3,891,822
Revenue (Under) / Over Expenditures -
Note 1 - Direct costs are deemed to include the costs of the Building Division for the
processing of building permit applications, the review of building plans, conducting
inspections and building-related enforcement duties. Direct costs also include costs
from Public Works, Legislative Services, Fire and Emergency Services and Planning
and Infrastructure Services which can be directly attributed to the building permit
function.
Note 2 - Overhead or Indirect costs are deemed to include the costs for support and
overhead services to the Building Division.