HomeMy WebLinkAboutFND-004-05
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Cl~mgron
REPORT
FINANCE DEPARTMENT
Meeting:
SPECIAL GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
FRIDAY MAY 6,2005 Resolution #f:fJtJ~;;)..()~
Date:
Report #: FND-004-05
File #:
By-law #:
Subject:
2005 CURRENT AND CAPITAL BUDGET
Recommendations:
it is respectfully recommended that the Special General Purpose and Administration
Committee recommend to Council the following:
1, THAT Report FND-004-05 be received;
2. THAT Council approve the 2005 Operating and Capital Budgets as outlined, at
an estimated total tax levy of $24,319,480 (exclusive of tax policy impacts), as
directed in FND-004-05;
3. THAT the Schedules "A", "B" and "C" outlining Reserve and Reserve Fund
Contributions be approved;
4. THAT approximately $1 ,000,000 be drawn from the accumulated surplus to
offset the tax rate impact;
5, THAT the financing of capital projects, as outlined in the attached document be
approved, as well as the additional items referred to in this report;
6. THAT the capital forecast be received for information;
7. THAT the external agencies, referred to in this report be advised of Council's
decision regarding their grant request;
8, THAT the Museum's requestfor $10,000 from the Bowmanville Museum
Reserve Fund to undertake a structural analysis of the ceiling of the parlour at
the Bowmanville Museum be approved;
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FND.004-05
Page 2
9. THAT 2005 staffing changes be approved, as identified in this report;
10, THAT this report satisfy the requirements of Section 300(1) of the Municipal Act,
S.O. 2001, c.25; and
11. THAT the appropriate By-laws to levy the 2005 tax requirements for Municipal,
Regional and Education purposes be forwarded to Council for approval, once
final tax policy information is available.
.,C.A.
Reviewed bQ ~--iJk
ranklin Wu
Chief Administrative Officer
NMT/hjl
FND-004-05
Page 3
OVERVIEW:
1,0 The 2005 budget is outlined in detail in the draft budget documents circulated in
conjunction with this report. The approximate 2005 impact is 4.7%.
1,1 The Chief Administrative Officer and the Director of Finance have worked
diligently with all departments to review all areas and identify savings.
1.2 This impact is after assessment growth, which is estimated at 3.06%. The
impact of a 4.7% increase on a typical residential taxpayer in Clarington is
approximately an additional $37 annually, Every 1 % increase in the budget
generally results in a tax increase of approximately $7.70 for the average
residential taxpayer for the local portion of the tax bill. This does not include the
impact of tax policy changes determined by the Region of Durham,
1,3 Clarington continues to rely strongly on reserves and reserve funds to alleviate
tax levy impacts. For 2005, the net annual draw on reserves and reserve funds
remains at $10.6 million and this does not include $1,000,000 drawn from surplus
to offset the tax levy.
1.4 Consistent with prior years, interest revenue from the Port Granby Trust monies
and Provincial Offences revenue were factored in so as to mitigate the tax levy
impact. The budget for supplementary taxation revenue has also been increased
for 2005, The estimated value for OPG assessments has been included. Also,
dividends from Veridian have been built into the base budget for 2005.
1,5 The Community Reinvestment Funding, from the Province, is anticipated to be
the same as the prior year at $116,000 and has been used to offset tax levy
impacts to taxpayers as was done in previous years, This funding is identified to
be eliminated in 2006.
TAX RATE STABILIZATION:
2,0 Historically, Clarington has drawn on our Accumulated SurpluslWorking Funds
Reserve approximately $1 ,000,000 per year, on average. This is proposed to
continue for 2005. However, ideally, the Municipality should start to reduce it's
reliance on these funds. It should be a priority in future years budgets to make
some inroads into our reliance on this surplus or begin replenishing the balance
in the Rate Stabilization Reserve.
TAX POLICY CHANGES:
3,OA long term strategic tax policy plan was approved in 2002 by the Region of Durham
that will have an impact on the final tax rates. The 2005 update of the plan was
presented to Regional Council in April 2005. The tax ratio changes impact upon the
relative share of the total taxes that each property class pays. A
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FND-004-05
Page 4
particular additional impact to Clarington relates to the education retained portion of
payment-in-lieu properties such as Ontario Power Generation, As a result of
reductions in the Large Industrial tax ratio, as well as the provincially mandated
reduction in the industrial education rate, Clarington will continue to experience a
loss of revenue in this area. For 2005, the estimated reduction in revenue will be
included as a tax policy adjustment in the calculation of the final tax rates,
STAFFING REQUESTS:
4,0 The staffing request for 2005 is premised on the need to maintain the current
level of services. As new residents are settling in the Municipality, the demands
for services have also increased. While there is a substantial increase in
assessment, it is to a large extent, being offset by the need to provide the
necessary human resources to care for and maintain new parks, roads,
recreational facilities and many other services. The total net cost to sustain the
new staffing requirements for 2005 is $765,000, of which, $250,000 was
committed in 2004 and carried over to this year budget. This leaves a net staffing
cost for 2005 at $515,000, The entire staffing request for 2005 is as follows:
a) Previously committed:
. 4 firefighters, 50% deferred cost from 2004
. Various full/part time maintenance staff for indoor
soccer, 66% deferred from 2004
$150,000
$100,000
$250,000
. Sub-total
b) 2005 request
Fire/Emergency
. 5 Firefighters @ 50%, balance deferred to 2006
$180,000
Operations
. 1 Lead Hand
. Reclassify 2 Light Equipment Operators to Lead Hands
. Convert 1 part-time Building Maintenance to full-time
. 4 summer students
$ 57,000
$ 12.000
$ 16,000
$ 40,000
Finance
. 1 Accounting Clerk II
$ 45,000
Engineering
. 1 Design Engineer
. 1 Plan Examiner
. 1 Building/Plumbing/Heating Inspector
$ 70,000
$ 55,000
$ 55,000
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FND-004-05
Page 5
Planning
. 1 Manager to replace employee on L TD
. 1 part-time Planner
. 1 summer student
$ 0
$ 15,000
$ 10,000
Clerk
. 2 summer student, Animal/Bylaw Enforcement
$ 20,000
Community Services
. 1 part-time cashier
. Reclassify 1 Chief Operator and 2 Operators to
lead hands
$ 17,000
$ 0
Corporate Services
. 1 part time Network Technician
. Reclassify Buyer I to Senior Buyer
Less recovery from building permits fee increase
$ 30,000
$ 3,000
$110,000
~515,000
~765,000
Sub-total
Total Staffing Cost 2005
CAPITAL BUDGET COMMENTARY:
5.0 The recommended impact on the tax base of the proposed Capital Budget is a
negligible change from last year. Details of capital projects, by department, are
included in the Draft Capital Budget.
5,1 Estimated federal fuel tax proceeds have been incorporated into the Draft Capital
Budget at approximately $275,000. Should these funds not be forthcoming, a
report will be forwarded to Council to identify alternative one-time financing to the
affected projects.
5,2 The Capital Budget is presented to Council for consideration and approval. The
financing for most of the projects is a combination of Reserve, Reserve Funds,
Development Charges and tax levy,
ADDITIONAL CAPITAL ITEMS
6,0 The following items are in addition to those found in the Draft Capital Budget
attached.
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FND-004-05
Page 6
6,1 Bowmanville Mall Signalization
The Bowmanville Mall signalization project is being proposed in co-ordination
with the expansion of the Bowmanville Mall. This project involves the relocation
of the existing mall entrance easterly approximately 100 metres.
This proposed mall entrance works will include the installation of traffic signals
with countdown pedestrian heads. Signals at these locations will provide
pedestrians with an opportunity to cross the busy 5 lane roadway in a safe and
controlled manner, In doing so vehicular access will also be improved by
reducing the potential conflict between left turning vehicles and through traffic
trying to access the corridor or adjacent commercial properties.
The cost of this project will be a total of $250,000 with $227,500 to be drawn from
the roads and related development charges reserve fund and $22,500 to be
drawn from the roads contribution reserve fund.
6.2 Green Road Reconstruction
In conjunction with the development the West Main Central Area and the future
residential development south of the Canadian Pacific Railway crossing and
adjacent to Green Road, the reconstruction of Green Road from the Canadian
Pacific Railway southerly to south of Baseline Rd is required. This project
includes the construction of Green Road to a 3 lane cross section (with protection
for future ultimate 4 lane cross section), a grade separation at Canadian Pacific
Railway crossing and intersection improvements at Baseline Rd.
This project is required for relief to Regional Road 57, and to provide an
alternative access to the West Main Central Area for movements to and from
south Bowmanville. Ultimately this project would also provide an alternative route
for trips to and from Highway 401.
In order to facilitate a 2006 construction timeframe, the pre-engineering of this
project is required to be completed in 2005. The cost of this project will be a total
of $200,000 with $182,000 to be drawn from the roads and related development
charges reserve fund and $18,000 to be drawn from the roads contribution
reserve fund.
TRANSIT:
7.0 The transfer of the provision of conventional and specialized transit services to
the upper tier has been approved. For budget purposes, the full annual cost f04
2005 has been included, to be funded from the Clarington Transit Reserve Fund.
Also included in the budget is the funding to be received from the Region from
the former GO Transit funding, Therefore, there is no impact on the tax levy.
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FND-004-05
Page 7
DEBT STATUS:
8,0 Current annual debt repayment obligations for 2005 budget purposes total
$2,525,177, This is comprised of debentures issued for the Courtice Branch
Library, the South Courtice Arena, the Bowmanville Indoor Soccer Facility and
the MAC/Main Library. The total principal amount outstanding at January 1,
2005 is $21,181,300,
INSURANCE:
9.0 Insurance costs for 2005 are particularly unpredictable at this point. A budget
increase of $50,000 has been incorporated into the draft current budget.
RESERVE AND RESERVE FUND CONTRIBUTIONS:
10,0 Consistent with past practice, as a matter of housekeeping, some Reserve Funds
are recommended for closing to other funds as projects are complete or the
funds are more appropriately consolidated. Also, transfers between reserve
funds are at times deemed appropriate to bolster balances in depleting reserve
funds, All proposed changes are included on the Reserve and Reserve Fund
summaries in the Draft Current Budget.
EXTERNAL AGENCIES:
11.0 The requests from the external agencies, including the Museum, Library, Visual
Arts Centre, Clarington Beech Centre, Clarington Older Adults Association, etc,
are detailed in the Community Services- Grants section of the Draft Current
Budget for Council to consider their requests on an individual basis. The
additional items included under priority #1 included in the grant section are the
$48,820 for library services priority #1 staffing, The external agencies tab in the
Draft Current Budget also provides additional background information pertaining
to the requests by the external agencies. This increase in budget requests for
the external agencies total $220,000 for 2005, which is slightly under 1 % total
municipal levy increase,
FUTURE YEARS' BUDGETS:
12.0 There are certain known impacts for the 2006 budget year such as staffing, wage
settlements, fire master plan implications, insurance costs, normal inflationary
impacts, and increased debenture requirements for proposed new facilities, As
mentioned above, consideration must be given in 2006 to the Rate Stabilization
Reserve Fund. Also of concern for 2006, will be the need for additional tax support
to capital for road and sidewalk repairs and reconstruction in order to address the
deteriorating condition of the road network, This could be alleviated somewhat
depending upon the status of the Federal Fuel Tax grant program,
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FNO.004-05
Page 8
Attachments:
Schedule "A" - Reserve Funds
Schedule "B" - Reserves
Schedule "C" - 2005 Operating - Reserves and Reserve Fund Contributions
List of interested parties to be notified of Council's decision:
. Clarington Museum and Archives
. Clarington Older Adult Association/Clarington Beech Centre
. Clarington Public Library
. Durham Region Community Care Association
. Handi Transit Incorporated
. Newcastle Community Hall
. Orono Cemetery Company
. Visual Arts Centre of Clarington
CORPORATION OF THE MUNICIPALITY OF CLARINGTON
40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L 1C 3A6 T (905)623-3379 F (905)623-4169
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