HomeMy WebLinkAboutTR-63-85 CORPORATION OF THE TOWN OF NEWCASTLE
TREASURY DEPARTMENT K. CAMPBELL, C.A., TREASURER
40 TEMPERANCE STREET TEL.(416) 623-3379
BOWMANVILLE, ONTARIO
L1C 3A6
REPORT TO THE GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
MEETING OF OCTOBER 7, 1985
REPORT NO.: TR-63-85
SUBJECT: 1985 BUDGET REVIEW AS OF SEPTEMBER 1985
RECOMMENDATION:
It is respectfully recommended that the General Purpose and
Administrative Committee recommend to Council that this report be
received for information.
BACKGROUND AND COMMENTS:
In reviewing the budget year to date, staff find that the overall
budget performance is well within expectations for this time of year
given revenue patterns, planned capital expenditures and the general
municipal expenditure programs. This report will highlight
expenditures areas which are of concern and look at some revenue
projections.
In previous reports the overexpenditures experienced in Winter
Control within the Public Works Department and in insurance coverage
costs throughout the budget have been brought to Council 's attention.
Spending programs have been adjusted to accomodate these
overexpenditures and staff feel that the overall budget performance
will be within acceptable ranges.
II®
TR-63-85
- 2 -
All of the projections for the 1986 budget year indicate that
insurance coverage costs may well escalate beyond the 1985 levels.
This cost is of concern to all municipalities and has been a source of
much discussion at both staff and political levels. Since the town is
not financially ab l e to self-insure our options are limited to our
present course of action unless an insurance pool or some other option
is raised within the Region.
Areas of concern related to individual accounts are detailed below by
major expenditure classification. Although these individual accounts
are overexpended, staff do not recommend budget reallocations to
cover them as these shortfalls can be accomodated within the overall
budget structure. Staff are monitoring their expenditures closely
and are aware of minor overexpenditures within the account
classifications and will make appropriate spending decisions to
accomodate same. The budget is a static document established early in
the fiscal year to cover a 12 month period. As such, it is inevitable
that individual accounts will be over or under expended at year end,
but the overall budget performance should be within acceptable
limits.
General Government
Members of Council - Books and Periodicals as previously reported is
overexpended by a portion of the cost of the Municipal World
subscription ($99) .
Administrator - Repairs and Maintenance Office Equipment has a
minor overexpenditure ($35) for the electronic memory typewriter.
Staff have determined that it is more cost effective throughout the
Corporation, to pay for repairs as needed rather than maintain
expensive annual maintenance contracts.
- The advertising account continues to be
overexpended ($1 ,908) as previously reported due to insufficient funds
provided for the activity in 1985.
TR-63-85 r---
Legal costs are overexpended ($153) due to
opinions and legal advice sought by the Administrator's office.
Clerk's Department - Advertising budget is currently within its
allocation but with the normal course of work until the end of the
year the account may be overexpended .
Finance Department - Copy and Duplication Supplies are
overexpended ($392) and courier service ($7) which relates to a higher
than anticipated use of these services.
Memberships and Association Dues overexpenditure ($71 ) results
from the enrollment of members of staff in new programs not foreseen
at budget time.
The postage account is within budget at present, although due to
the postal increase recently, may well be overexpended by the end of
the year.
The Unclassified Administration account - Presentation Supplies
overexpended ($720) results from the reordering of pins, crests,
stickers, etc. by Mayor's office.
Receptions and Tributes is currently within its budget allocation
but with the receipt of final costs related to the Goodyear
celebrations, the ongoing tributes for anniversaries, anticipated
costs for Citizen of the Year ceremonies, etc, the account may be
overexpended at year end.
Taxes Written Off is currently 50% unexpended with final writeoffs
for the year as yet to be determined. The Ontario Supreme Court
decision regarding the St. Mary' s Cement appeal on the silos has still
not been rendered. There is a decision pending at the Supreme Court
of Canada on a similiar matter, and it appears that the St. Mary' s
decision will await its outcome.
The Contingency Account presently is $42, 158 unexpended with
several committments outstanding against it, including cenotaph
lighting, energy audit funding, and the reprinting of the tourism
brochure.
TR-63-85 U 1. 3a)
- 4 - -----
The account balance of contingencies was reduced to $47, 178 after the
reallocation necessitated by the 1985 salary and benefit settlement.
The Summer Employment/Experience Development program ($19,502) which
hired five students within Administration, Public Works, Planning and
Community Services was funded 50% by the federal government. The job
related work experience proved valuable to both the Corporation and the
students' involved. The balance of the funding was provided within the
departmental budgets for student hiring.
The Energy Auditor has commenced his contract with the Town and the
program, principally funded by the Ministry of Energy, will carry over
into 1986.
Maintenance Town Hall Snow Removal
This budget may be overexpended by approximately $1 ,000 at year end,
dependent upon snow conditions .
Maintenance - Hampton Hall
Roof repairs to the Hampton Hall are now in the tendering process.
This budget also allows for new storm windows to be installed. It is
staff' s opinion that grants may be available through the energy audit
program for the windows, and as a result we have held off completing
the job pending audit results.
Maintenance - Police & Fire Building
We expect this account to be underexpended by approximately $2,500 at
year end . We have not experienced any major problems with the building
this year, to date.
Orono Armouries
The repair and maintenance account is overexpended by $350 to allow for
repairs agreed to under the new lease with the tennant.
TR-63-85 �-
_ 5 _ UI' 3A)
Protection to Persons and Property
The exchange rate on the U.S. dollar debentures continues to
fluctuate beyond the 25% set in the budget. This item effects the
budgets of the Newcastle Firehall , Courtice Fire Hall and the Darlington
Sports Centre. All U.S. dollar payments have not been made as yet so
that full impact of the difference is not known.
The wages paid to the parttime fire fighters at the four
locations may be overexpended at year end. There has been an increase
in the number of parttime fire fighters in 1985 and there were budget
cutbacks in this allocation. The Fire Department has undertaken an
extensive fire prevention and inspection program utilizing the parttime
fire fighters resulting in more hours charged. An adjustment related to
prior year's vacation pay was also made in 1985 for the parttime fire
fighters.
Fire Department Conference expense was overexpended ($185) due to
insufficient allocation to allow for travel expense to the convention
location.
The postage account within By—Law Enforcement is overexpended
($92) resulting from departmental activities and increase in postal
rates.
Transportation Services
Public Works Administration
There are two components of this account which will be overspent;
Stationery & Office Supplies and Travel Expenses. These can be
explained as follows:
A few high cost items were this year charged to the Stationery
Account on a one time basis. We anticipate issuing finalized copies of
the Town's new Engineering Design Criteria and Standards this year, and
have purchased binders for them. In future, however, through the sale
TR-63-85 0--
- 6 - (l! 3 (b)
of the Criteria and Standards to developers and consultants, we will
recover these expenditures.
The amount of information in the form of files and drawings for
subdivisions and Town road projects has accumulated over the years.
Last winter there was an opportunity to sort this information so that
it could be placed in archive-type files for easy retrieval . To
accommodate this required the purchase of shelving and pigeon hole
files which represented an extra expenditure this year.
The over-expenditure to cover the above is minor, we do not contemplate
a need for further expenditures from this account this year, and the
overrun will have no effect on the whole Public Works Administration
Account.
Travel Expenses, although not presently over budget, will exceed
funds allocated before year end. Aside from the funds for incidental
work-related staff car allowance, there have been charges for mileage
for town-owned vehicles. Staff mileage associated with road
construction projects was charged to this account when in fact, it
could have been allocated to the projects themselves if Public Works
Department had a more detailed reporting procedure. The same applies
to mileage for subdivision administration which is presently at an
ail-time high. Although there will be an overrun, it is not expected
to be high and could reasonably be absorbed in the Public Works
Administration Account.
Public Works Overhead
The Staff Training component of this account is overexpended as a
result of two actions we have taken. A member of staff was sent to
the Ontario Good Roads Association Grader Operators Course to improve
his skills. Associated costs could have been charged to a fleet
overhead account, however, attendance at the course was considered
more in the line of staff training. In any event, such courses are
subsidizable by M.T.C. and in the final reconciliation of 1985
TR-63-85
subsidy, may have a fifty percent recovery. The other action is
similar in nature where another staff member attended a Backhoe
Operator's Course. The same considerations apply to that course with
the recovery of fifty percent M.T.C. subsidy.
Public Works Bridge & Culvert Construction
The component of this account which was budgeted for the Riley Road
culvert appears to be overspent by a considerable amount. A sum of
$20,000 was budgeted but actual costs are approaching double that
amount.
Initially, it was proposed to install the new culvert in its proper
location and leave the relocation of the road for a subsequent year.
Such installation could have been achieved for the budgeted amount.
However, as previously explained to Members of Council , the project
for the next phase of construction of Golf Course Road cannot proceed
until a land matter is resolved. Thus, there were funds available to
complete the relocation of Riley Road to its final location over the
new culvert, and the additional works were undertaken. This extra
subsidizable road construction work has resulted in the extra funds
spent.
Public Works — Road Construction
a) Holt Road — Ontario Hydro
This project which is to be funded by Ontario Hydro was downscaled in
the budget to perform interim safety improvements to the road rather
than full reconstruction. However, to acccmmodate this, relocation of
some utilities and minor land purchase are required. Since these two
matters have yet to be resolved, it is unlikely that actual
construction will occur this year .
TR-63-85
- 8
b) Golf Course Road
As explained previously, property negotiations are still in progress for
lands required to construct the next phase on Golf Course Road. Thus, a
portion of the funds can be reallocated to compensate the extra
expenditures required for winter maintenance earlier this year, as well
as pay for the extra roadwork associated with relocation of the Riley
Road Culvert.
Public Works — Road Construction
c) Unspecified Construction
Funds were set up in this account to cover the Town's share of road
upgrading associated with development. However, in some cases, such as
Ormiston Street in Hampton, works were performed by Town forces totally
at the cost of the developer. In recording Works Department costs for
time, material and equipment in such cases, full costs were charged to
this account. Thus, a journal entry will be calculated and made to
credit this account with about $10,000 already collected from
developers and placed in the subdividers' deposit account.
d) Scugog Road and Concession A
Presently, we are in the process of preparing for land acquisition and
utility relocation required to eliminate the jog at the above
i
Intersection . These activities may be completed in time for late fall
or early spring construction.
e) Concession Street Construction
Funds allocated in the budget for this project were in the amount of
$100,000 and contemplated construction from the western limit of last
year's project (eastern l i m i t of Bragg Road) up to and including the
culvert at a tributary of Soper Creek. The initial estimate in the
budget was about $150,000 but had to be reduced to the $100,000, and,
in the absence of a detailed design, it was felt that that amount would
suffice. However, during detailed design and in considering the
recommendations of a soils investigation, it was found that extra earth
would have to be excavated, and consequently, extra gravel would have
TR-63-85 °^
- 9 _ 60
to be placed. Furthermore, a high water table in certain areas
necessitated placement of subdrains to carry the water away. All of
the above has resulted in actual costs at about $50,000 over budget,
including $25,000 for paving. Since Concession Street is an integral
link in the Town's road system, the pavement should be placed and funds
provided from other areas where savings have occurred . There is still
an excess of funds from the Golf Course Road project, the
reconstruction of the 6th Concession in Solina, and the remedial
measures undertaken on Prestonvale Road in Courtice, and it is felt
that with respect to the entire road construction and maintenance
budget, this over-expenditure can be accommodated .
Surface Treatment/Dust Control
The account for dust control is noted to be underexpended by about
$200,000 while that for surface treatment is approximately $150,000
overspent. Although, not according to budget, this follows the general
practice we have been using over the past few years, i .e., place more
roads into the hardtop category and reduce the amount of the throw-away
money on dust control . This year's experience is strong evidence that
the above philosophy is working in that the number of dust complaints
was less than in previous years. This being the case, adjustments will
be made to next year' s budget allocation to more accurately reflect how
Surface Treatment and Dust Control funds are being spent.
i
Building Maintenance Division
This account is presently overexpended by about $2,000 which will
probably rise to $7,000 by year end. This has resulted from the fact
that all invoices for utility costs for the 1984 actual costs had not
been received at the time the budget was prepared and the budget
allocation was based on a number which was not finalized . The
shortfall can be made up from underexpenditures in the other components
of the Miscellaneous Account which is a non-subsidizable account.
The Handi Transit Capital Grant will be overexpended once the new
van is fully equipped. This overexpenditure has been previously
approved
TR-63-85
and will be submitted for subsidy in the 1986-87 provincial fiscal
year.
Health Services
Repairs and maintenance to the grounds at Bowmanville/Bondhead
Cemeteries is $1 ,305 overexpended due to the repair of monuments
damaged by vandals. This was approved previously by Council as a
special item. Internal charges from Works Department for Backhoe
repairs will be credited from this account to Park Maintenance - Repairs
and maintenance - equipment.
Recreation and Culture
Parks Maintenance/Orono Park - Operating Supplies
It is anticipated that this budget will be overexpended by
approximately $500 at year' s end . This account experienced a budget
cut during budget discussions, and less money was allocated for 1985
than was spent in 1984.
Adult Programs/Youth Programs
All Adult Programs are anticipated to be within budget, if any
overexpenditure is experienced it is due to increased participation
and will be reflected in additional revenues. Youth Swimming may be
overexpended due to an increase in registrations, but this will be
reflected in additional revenues.
i
Facilities - Bowmanville Arena
This budget is well within budget guidelines, however staff does expect
an overexpenditure in water and sewer charges of approximately $1 ,200.
Facilities - Darlington Sport Centre
Staff expect an overexpenditure in the repair and maintenance account
due to unforeseen repairs to equipment.
Newcastle Village Pool/Orono Park Pool
These budgets will be well under the budget allocations. The major
area of savings was experienced in the Miscellaneous Operating Supplies
Account. Savings resulted from switching to liquid cholrine from the
previous product.
TR-63-85
- 11 - U Xb)
Newcastle Fitness Centre
Staff feel in the areas of heat, hydro, water and sewer, there w i l l be
an overexpendture of approximately $3,000. It is anticipated that
these areas will be better controlled with recommendations made through
the Energy Audit Program in 1986.
Repair and Maintenance - Building Supplies account is expected to
exceed budget by approximately $2,000 due to the replacement of the
main pump and shaft. This account was reduced during budget
discussions by approximately $800.
Grants
The grant to the Bowmanville & District Navy League has not been
released pending notification that they have secured the other funding
to allow the i r project to proceed .
The hospital grant has not been released pending approval of the O.M.B.
order which is awaiting final Ministry of Health approval of the
project.
Revenue
The revenue position of the Town is presently within 9% of the budget
projection. Areas of the revenue accounts which bear comment are
outlined below.
i
Supplementary Taxation for the municipal portion is presently
$14,161 beyond the $40,000 budget. The residential growth has
accounted for 57% of that taxation revenue increase thus far this
year.
The Ontario Hydro grant- in- lieu of taxes principally for the
Darlington Generating Station is $425,231 for 1985. This amount
increases each year as the construction progresses and is difficult
to gage as the project schedule is altered from time to time.
Memberships and squash revenue at the Newcastle Fitness Centre
may not reach budget projects by an aggregate of $3,700 due to
participation levels.
TR-63-85
— 12 — U�• 3�h)
Permit revenue for both building and plumbing activities have
exceeded budget by $29,558 and $14,933 respectively. This is due to the
present development taking place in the Town and the Planning Department
expects this to continue despite a slight increase in mortgage rates.
Rental revenues for various facilities within the Town appear to be
in line. Staff have been informed by the Regional Police that they
anticipate vacating the Church Street premises by August Ist 1986. This
will impact upon the 1986 budget, both through the loss of rental
revenue and the costs of any subsequent use of the bui I di ng by the
municipality.
Both Penalties and Interest on Taxes and Investment Income for the
General Fund may be under budget as a result of lower taxes
outstanding and lower investment rates. Current tax levy collections
are approximately 2% ahead of the 1984 collections . Collections of
arrears of taxes are substantially ahead of prior years due to the
higher penalty rate, aggressive collection procedures for overdue
business taxes and visits by the tax collector to delinquent accounts to
set up payment schedules. The deviations, however, should not be
significant.
The major projects requiring contributions from reserve funds and
developers have either just begun or remain on the drawing board.
i
These projects include the Hampton Works Yard renovations; the Baseline
Road, Simpson to Mearns; Holt Road intersection; the Cobbledick Railway
Crossing and the mapping project.
The matters discussed and the associated comments in this report have
been reviewed by the departments concerned and met with their approval .
If Committee wishes to make any budget reallocations to recognize any
of the aforementioned comments; subsequent motions will be required .
Res ectfully submitted,
Kathryn' A. CampbeCi , C.A., B.Comm. ,
Treasur r .
*gf
att:
TOwN Oi' NLWCASTLL CiiART Ui- AUCUUN T S BY FUNCTION FAGL 1
ACTUAL COiit lTT U x
-------iUDG-T _ Uf�LY''L�IU�U--- -
GLNLRAL LEDGLi,'' TOTAL -
GENERAL LEDGEt\ TOTAL - TOWN
TOTAL BALAi�CE Si-+ELT
ASSETS
iGUi BANK 3i,26G66.L3- 3026066.83
1002 INVESTMENTS 5750000.00 5730040.00-
:-Qo. CLrF 73203-.4.6- ------_--.-.----.__-_.73 Go.46
1100 ACCOUNTS RECEIVABLE GENERAL 27147.!6 27197.16-
-- -1101 - -- -- - DUE T- --/-D !t .59t;; j7_63 - - --59557 6,3-
1"04 i-IYDRO AGRi=cM=NTS 12460.72 12460.72
5.i0t; i"EDCi:AL ACCOUNTS RECLIVABLE 0.00 0.00
1106 PROVINCIAL ACCOUNTS RcCEIVABLE 0.00 0.00
1107 OTHER MUNICIPALITIES ACCOUNTS RECLIVABLE O.OU 0.00
1110 DUE TO / DUE ROM RESERVE FUNDS 3JJ.65 355.63--
DUL TO / DUE FROi•i RCSCkVi:.S - 0.00 0.00
-,-,-.,2 iUc TO / DUE FROM - CAPITAL FUND 0.00 0.00
iii5 ACCRUED INTEREST RECEIVABLE 0.00 0.00
11.10 CUNRi-iJ YLAI': 515:.766.S2 515.:!766.82
' AR 4191J9.91 419159.!'1-
1152 ScCOND t'F:TOFi YEAR, 239664.!@ 'o
l:L53 THIRD PRIOR YEAR it iJJO33.64 15.500.'5.04-
- -_.-_�..._. c..-..-_._...
TOTAL TAXLS,rLNALTY h !NTL:RL5T 5967674.55 596/674.55-
t •' N''' TO TAXES 1591.66 159!.66-
!!60 YROPLRTY ACQUIRED FOR TAXES 2248.42 2248.42-
11n/n6 ALLOWANCE FOR BAD DEBTS 4733J.5:i- 47335.55
7tJ2t;2.11 -_..� .7 t;2b2.11-
!2:50 DE,-,PR`ED EXPENDITURES 500.00 500.00-
13UU INVENTORY 26926i.6:, 26926!.65-
TOTAL ASSETS 3219493.71 82l9493.71-
2001 Si-iORT TERM LOANS 0.00 0.00
2002 DEBENTURES DUE C& PAYABLE 303143.91- 303143.91
200 • ACCOUNTS PAYABLL 3422--.07- 34323.09
2004 LEVI--13 PAYABLE -- �. --- _----- - - i99748.:Jo !9974u
� .:50-
200:5 AGC�ULD ACCOUNT: AYAB'L L !:5:99:.81!- 15:992.69
2006 - DU TO TriE BUSINESS ii9r'ROV,--MLNT A,-iEAS iO3i68.22 183163.
200- Ci tARGLS VOK I;LNLI"J T TINE LANDOWNLR.; i63.Uc- 16:.08
2003 LONG TE,-YM LOANS 136:5 3J..jo- !'(.'6563..JO
20iO LiEDUCTiON CLEAKING ACCOUNTS 92648.07- 92648.07
2Ul.J DEr'OJITS t-IELD 593.)59..51- 593.559.5i
-._--2020 ULI Li,'NCD ;',LVLNUL - 3j:30.zs- .:B C
TOTAL LIAB1L1TIZS 99400'x'.7!- 994009.71
�J 24-09-8J -- _-- TOWN_Gi- _NLWCA STLE -- _ --- - -Ci,Ail'T OF ACCOUNT,S BY FUNCTION -- --- - - _--- _PAGL._ C
�l __-t ICiJlll~fT_slLfii3ui_�_..�1LCDUhT�I iCiii��Dfl.. _ �siV,� ,&Li- �CIlleii-_� O.i1i"i TTs1� -.- --. 2UDGZT _UFCIZXi= f`DED --- C
_ 900 IiLf'i Zvi:7203.i7- 1867203.17
z 449-,7,-4-00- -
TOTAL TOTAL BALANCE CShLET 46`.'.+7783.34 449133.00- 53069!6.34-***
:]001 SURPLU3 ACCOUNT 0.00 0.00
✓GU LXCLP T.ION ACCOUNT 0.00 0.00
RLSEFRVE FUNDS
;OUO 7:LSL'r:VE i Ur4Ii BhLFf4G IiEL1 35 74 _ _-_ 3307=ri._29
X001 RESERVE FUND TRANSACTIONS EXP 193O3?.93 21jO:,0.07 21:5050.07`
R V.2-99-69GO.-6f-_ JT-.'.-S6756L.Zl!.T-
1791.29 21791.29- i
NET 2 803940.7.4- :=0741.2`;- 3=N741.29
__ 215050.07
-_-_
REV 2996?80.67- 1J67JUL.6J- 3567582.65
3352532.JO 3352532..JS-
v1. 3940.74--'4- V 0.00
NET REVENUE C EXPEND1 1 UnL 7
I:LVL(4UL
TAXATION KLVENUL �.
TAXATION-REGULAR
6100 RESIDENTIAL 1 FAKP7 TAXATION REV !2449319.77- 13=664.84- !33.34769.00- !104.i6- 0
6101 COMMERCIAL It INDUSTRIAL TAXATION REV 2626011.27- 284/'973.8,5-- 284799:x.00- 2.i..i3- O
ON REV i00YZ5i.2t, 74- - - -
TOTAL TAXATION-REGULAR REV 16084682.29- 17272789.48- 17275714.00- 2924.52- 0
TAXATION-SUPF'LLMENTARY
RES, FARM SUEL .LNIAR'Y A rCv 89 - 127410.8c;- 10000 00- !174! *** -
6104 COMM. / IND. SUPPLEMENTARY TAXES REV 9420:`i.76- 72327.84- 20000.00- 52327.84 2622-
6iO� I-USlNLSS' - SUP' 'LLMENTAKY TAXES REV 40344.19- 29366.63- 10000.00- 193:,6.63 1941"-
TOTAL TAXATION-SUPPLEMENTARY REV 15'1546.06- 22909; .3ti- 40000.00- !8909;:1.35 473 -
6i07 OTC{: R TAXATION REV 10,3217.96- li6343.37_ 116 ,61.00- 17.63"- 0
.. - -�- _ --at s,
____ulOc;- TI_LL.F=taDJ4L_�}CL4'i-:I�UL-- ---- -FtI-V ._�+7�.y:���.J.O----__.::U:.�:.���il.�.O- - ------ -- -- y7r00U.0G- 17:1664.90•- 4[:G
61,.O PAYMLNTS IN LIEU OF TAXES REV 444310.60- 32i726.03- 4340 10.00- 67676.0:', i52-
6200 UNCUNDITIONAL Gi{ANTS RLV :jS;:446.UG- 29i723 300S71-:1.00-
_ _ .GU- :,,'�:�96.GG` J1
GRANTS V 2 ':.`16.39-'- 120,30;;2.84- 2012926.00- 809873.-6- 40 �
-
24-09-8b TOWiK Oi- NLWCAS I LL CiiART GI- ACCOUNTS BY FUNCTION F L L
0 -- --_PR.V.Yi .ACT,------_----ACTUAL COMMITTED - BUDGET UN CXr'ENDE I ...
•r"ELS tK SLRVICL CiiARGLS
6400 FLLS AND SLRVICL Cf;ARGLS RE'v 537147.!9- 298610.29- 31!3Z.6:.00- 147`x4.7!- 5
6401 FEES & SERV. CHGS. OTHER MUNICIPALITIES REV 143(706.14- 23746.3 - 7300.00- 16246.33 217
TOTAL ILLS & SL7'�VICL ChARGLS RLV 400005.:1.3.:1- .522 .16.6 -- ---
oOc;6J.00- 1491.64 0
OTHER REVENUE
6500 LIC{.NCLS r& PERMITS REV 159631.41- 175704.33- 146JOO.00- 29284.JJ 20;-
RENT) tt CVI�t.L_.�'!._S10NSJ REV 42r'��.JJ'�_._1_4-- 2:.14 X47.97_------__ _4.0.0572.00-__ _146024.03- 36
-- 6:520 FINES REV 1244.00- 683.58- 2000.00- , 13i6.42- 66
6530 . -NA(_ITILS 6 INTEREST ON TAXES REV 303703.70- !73520.40- 250000.00- 76479.60- 3!
6:540 iNVLSTN,LNT :+NCOm - -- --_ RQJ 242!22.00= 72 'i.8 - 60.
63 1)*() SUBDIVIDER CONTRIBUTIONS REV 0.00 0.00
6360 SALE 01 ASSETS - MATLNIALS RLV 26!84.06- 15671.85- 25750.00- 10078.15- 59
TOTAL OTHER REVENUE y REV 1137662.96-- 790104.29- -~ 1066944.00- 276039.71- 26
CONTHIBUTIONS {
6600 CONTkIBUTION FI-COili FZLSLRVL-S REV 12000.00- 12000.00- 12000.00- 0.00 0
_--- ti6�0 CONTRIBUTION F=UNDS REV 40130.78- 4.:J140.38- 363725.00- J18J84.62- SS
6660 CONTRIBUTION I-KOM CAPITAL FUND REV 0.00 0.00
6670 PROCEEDS FROM LONG TERN! BORROWING REV 57..1.34-' 0.00 0.00
6's 00 CONTNIBUTION i RC i OTI-,LH BOAKIiS REV 8294.26- 29.08- 29.08
6760 CONTRIBUTION FROM OTHERS - CAPITAL REV i2033.74- 1970.5::5- 13:1000.00- 133029.45- 99
TOTAL CONTRIBUTIONS REV 73060.12- 59140.0!- a!072b.00- 451584.99- 68.1
6770 CONTRIBUTIONS FROM OTHERS - OPERATIONS REV 85796.36- 17772.84- 331:100.00- 313727.16- 95
TOTAL KLVLNUL- REV 2160::427.25- 21027438.9,`.J- 23100888i.00- 2073442.05- 4
EXPENDITURES
GLNLRAL GOVLFtf' MLNT
MAYOR AND COUNCIL
0FF�.S"
H
'
-- hiAY
00
7 Cc EXP 48669._ 0 3650.00 5360 8.00 _ _ 16768.00_-3i
7003 MEMBERS OF COUNCIL EXP 6i207.42 47164.35 66453.00 19288.65 29
TOTAL MAYOR' AND COUNCIL EXP i09876.70 84004.3ti 12006!.00 36086.65 30
ADMINISTRATIVE DEPARTMENTS
7004 ADMINIISTRATOi( EXP' 92:326.82 70:j?3.03 - 9E987.00 28463.97 29
7005 CLERK"S D-EPARTMENT LXI'' 13616J.J0 '110636.23 16!535.00 5092i.77 32
I LPAii "�76
111.1E I IftiS=iiKL:L !'' Ti'iLl+'T Ei:i' . i .6S 2018..28 328167.00 106146.72
7007 UNCLASSIFIED ADMINISTRATION EX' a07027./S 396926.45 624607.00 227680.5 36
700E PURCKASiNG EXP L)6849.56 3•!:28.56 52&&2.00 2i62 x.44 Al
TOTAL ADMINISTRATIVE DEr'AR-TMENTS EX,", 1089982.34 1151332.555 !266!7!.00 434838.4::5 34
TOWN 01- NLWCAS i LL--- --
`•� _.._- CI-;ART OF ACCOUNTS BY FUNCTION - --------, _._�'AGL 4
_-__ACCouNT__NUfg3rii_-__ACC,UNT__D 3$.U2TI. N._ _COiiMlTT_ED -UNIX 'iNDED
-
7011 191;b ELECTION EXt' 166.33 37100.00 36933.67-100;
ADMINISTRATIVE BUILDING MTNCE.
7020 MTNCLL. - TOWN HALL EXP 25767.78 204!8.84 30021.00 9602.!6 32
702i MTNCC. - HAMPTON HALL EXP 13423.!3 9038.i2 24431.00 15412.80 63
%'T PHOGHAN, 17xP S-,4-F;7 R74-27-
7023 MTNCE. - POLICE & FIRE BLDG. Ex" 86820.72 32847.05 703!6.00 17668.13 25
7024 MTNCE. - BL-LL BUILDING EXP 20920.75' !721!.16 252:3.00 8011.84 32
'. i1t�TSc - O;iONO A ii9��)Ej]E1S 884
__ -?L�Tr^L Fr1FMiPi rCifTii�L $UiLltii�G �iTtlC - L -7.:8936:00 ---- bi898.33- -33
TOTAL GENERAL. GOVERNMENT i_Xr 133864.5.45 1042067.76 1:382268.00 340200.24 34
PHOTLCTION TO PERSJ!L __---
7!02 I- IKE DEPARTMENT EXP 572906.65 485!:12.!>' 786145.00 30099 .81 30
BUILDING 2 �.
7104 BY-LAW LNFORCLMENT EXP 4tj901.06 37680.7: 52197.00 !4;x!6.28 20'
'1105 ANIMAL CONTROL EXP 100281.8::1 65871.9.E - 10075J.00 34883.08 -35•
TOTAL PROT%_CTION TO PECISONS & PROPERTY LXI-' 832693.98 6563i3.65 !094234.00 407920.35 37'
TRANSPORTION SERVICES MCP
PUBLIC WORDS
PUI'LIC WORi<S ADMINISTRATION & OVERHEAD
WORKS 7202 PUBLIC - ADMINISTRATION - 'H' 247449.29 185300.72
7203 PUBLIC WORKS - OVERHEAD 'EXP 333094.09 240875.14 319666.00 78790.86 2:
TOTFiL-F�IE.Li��4 0}ii� �IJSrJ�iSTJi.F�Ta_Qt�_2�O5JJ_F: HXF' $ i3:u;$ 4 6]7i $6 --
---551-826i-00 ____17208b-!4-:S
PUBLIC WORKS CONSTRUCTION & MTNCL.
7:04 PUBLIC WORDS - BRIDGE & CULVERT CUNST. L-Xi' 10008.i3 Aib9i.60 28000.00 16591.60- 662-
7205 PUBLIC WORKS - ROAD CONSTRUCTION EX ' 46!723.94 434251.!5 144:!000.00 101074@.8::3 70
7206 BRIDGE & CULVERT MAINTENANCE LXP l3797A.Z4 8:083 ,a4 917_�66_-4
7207 ROAD MAINTENANCE EX'F' 246022.30 137675.29 229000.00 9!324.71 40
7208 HARDTOP MAINTLNA14CE EXP 62:1810.59 602941.70 557600.00 5341.70- !A'-
72 MAINTENANCE - (LOOSET P) EXP 403612.34 i86 04 03 617000.00 330!93.1.7
210 WINTER CONTROL EXP 49400:1.83 5582:58.45 505000.00 30.,^•_5^8.4::1- 6w'-
;12*-,l SAFETY DEVICES EXH°' 67769.28 321;14.94 69700.00 3754::1.06 :34
TOTAL PUBLIC WORKS CONSTRUCTION & M NCL. LX;-' 2447.JJ1.66 20bb760.30 Z516zoo.00 !460JJ9.70 4:
;'2!2 mTSCELLAN,mUS I'•
TOTAL PUBLIC WORKS EXP 5146758.94 2tj55bl-D2.5! 4.:,4756i.00 175'2020.49 41
-. L
24-09-85 TOWN OF NEWCASTLE CriAr\T OF ACCOUNTS BY FUNCTION F'AGE 5
ACCOUNT NUMr*:R _A',;CrIIILi I�ESLJia.E_T_iDi�_- F'riV.`(r.AC7 AC�ii3;_ 00.71 ii TTED BUDGET UNEXPLNDLD _ C
ROAD MNTC-.- OTHERS
7213 NLWCASTLL/B0WhiANV1LLL CONNLCTING LINK LXF 23!70.24 23034.54 30000.00 15'65.46 7'
7215 REGIONAL ROADS 14&!7 (POW'LLL e ORONO) EXP 5072.67 3299.92 7300.00 799.92- ii 2-
TOTAL ROAD iiNTCL.- OTHERS EXP 28,^••42.91 36334.46 37500.00 1!65.54 3
72!6 HAND! TRANSIT EXP 34600.00 26383.50 70076.00 43692.50 62
LQUINMENT ( LEFT
f
72!7 EQUIPMENT FLEET - DISTRICT ! LXF' 91977.99 91977.99-
------ 206963.65- --- _ _ __-- --206963.65- --
NET 1!4990.66- 114990.66
7213 EQUIPMENT }FLEET - DISTRICT 2 EXP 53563.74 53368.74-
REV 1131..15.30- 113i5b.138
NET 57586.64- :7586.64 _
7219 CUUIPML-NT rLLET - DISTRICT 3 EYP !02686.Ob 102b86.05-
REV 23766!.78- 237661.78
NET 1.,4975.73- 154975.73
72'.-'_0 EgUIPMENT FLEET OVERHEAD EXP 4337J.75 43373.75-
REV 0.00 0.00
NET 43375.75 43373.75- 1(
TOTAL LQU1F'hsEN7 1-i_LLLT ESP 293608.:.13 293608.'�3-
REV 377733.81- 57773.1.81
NET 284177.28- 284177.23
7224 WORK FOR OTHERS EXP: 127533.09 45766.12 10000.00 357_66.12-3_58' -
722ti F'A'KING LNFOHCEi•iLNT EXF' 25336.4i 20474.94 259i8.00 5443.06 2!
7230 STREET LIGHTING EXP 162247.01 102152.67 151334.00 49201.33 33�
GROSSING GUARDS EXP 2886i.95 16676.49 3!70,`.1.00 i5028.bi 47
TOTAL TRANSPORTION SERVICES EXP 3553580.34 3096929.22 4674114.00 1577164.78 34
REV 377783_.88- _ _ 57778b.6i
NET 3553530.34 2519143.41 4674114.00 2154970.59 46
ENVIRONMENTAL SERVICES
7.301 STOKm SEWER NTNCL. & CAPITAL CONST. LXF' 207.42 0.00 0.00
GARBAGE COLLECTION & DIS'P'OSAL T-^- -- - - - - - -- --
77,02 GARBAGL COLLECTION - NEWCASTLE L-XP i722i.i6 20246.40 25'800.00 9JJa.60 32' .-
7303 GARBAGE COLLECTION - BOWMANVILLE EXP 265737.!3 199982.i9 291071.00 91033.3]. 31
7304 GAKB'AGL C:OLLLCTiQiv - Oi.,ONO LXP i608?.78 i79il.68 28i00.00 10158.32 36
TOTAL GARBAGE COLLECTION & DISPOSAL Exi 299045.07 233!40.27 34897!.00 110330.73 32
0 LOCAL lMF'ifOVLhiLNTS EXP 17605.84 180te!.60 l80tJi.00 0.60- 0'
TOTAL ENVIRONMENTAL SERVICES LXF' 316061.33 2:56191.37 367022.00 110030.13 30'
2-i-05'705 ____TOWN Gr" NEWCASTLL CI;AK_T Oi ACCOUNTS BY FUNCTION _ _ . _. PAGE 6
M ACf-1ltitJT N 11A;LR ACCi3_UhLT__D SCii.F7.T..Q_N -'`V_jR_.ALL_ BUDOZT ._ UNEXP'NDZD
HEALTH SERViCLS
7402 CLMLTLRY MTNCL. - BOWMANVILLE/BONDF;LAD EXI' 8:1730.86 7!912.08 99219.00 27306.92 28
7404 OTHER CEMETERIES EXP 24240.36 1069.09 17510.00 6880.91 39
TOTAL HLALT?, SERVICES EXP i0997i.22 8254!.!7 116729.00 34!@7.23 29"�
RECREATION & CUL TURAi S-
7602 COMMUNITY SERVICES - ADMINISTRATION LX;- 228972.6 19..^•_474.07 265096.00 7262i.93 27
766? F'Ai=IBS' ACy_t ZTIc8_Li A�LIJe.N�1!�4i_ i=XF 2074,- -_ 794] 8 13 2_4_1 23.Qil-_ 87-_15'
7604 ADULT PROGRAMS EXP 8389.28 73!6.12 14!70.00 68.:13.88 48
-- --7603 72046 11---------- -- -1-06946600 --34899:29 331
FACILITIES-RLCFtLATION & CULTURE
7606 ARENA & S OIiTS FACILITIES EXP b32964.44 581333.00 21536 8.8137
7607 POOL FACILITIES Ex"Z 224144.06' 166747.90 2495:,6.00 8280 3.10 33
TOTAL FACILITIES-RECREATION & CULTURL EXI-' 7:17!08.50 532732.05' 830i0Y.00 298176.91 36 �-
GRANTS
7 608 GRANTS - LIDNARY EXF' 280650.00 314184.90 3336,.19.00 19454.10 6
7609 GRANTS - MUSEUM EXP 25200.00 66150.00 66i_'10.00 0.00 0
7610 MUNICIPAL GHAigTS-CULTUFCAL L-Xi-' 1:x750.00 i0283.22 14330.00 4046.78 28 f
76i1 MUNICIPAL GRANTS-CIVIC EXF' 17400.00 17400.00 !00734.00 83334.00 83
76!2 MUNICIPAL GRANTS-RECREATIO14AL LXN 298:x0.00 42366.00 42366.00 0.00 0'
7613 MUNICIPAL GRANTS-SERVICES EXP 2435.00 5139.00 3804.00 . _.___266 x..00- 34
TOTAL GKAN T S EXP 37!285.00 455523.!2 565023.00 109499.88 !9
7615 NEWCASTLE RECREATION PLANNING COMMITTEE EXP 3092.55 2670.18 6885.00 4214.82 61
-- -- TOTAL RL-'CRLA-.TIO £t CULTURAL SERVICES _ EXF' ib7b475'. G � `�%=80.4 ._ ___ Oy01 2.00 _'.572671. 58 2.8
"r'LANNING & DEVELOPMENT
7702 1-'LANNING & DEVLLOPMLNT - ADMINISTRATION EXP 262238.87 192:x4!.72 3:x3457.00 160915.28 46
7704 PLANNING y& DEVELOPMENT-COMMITTEE O�= ADJ. EXP 8549.79 5243.38 1022:5.00 498!.62 49' f
770 , NLA_N LJ' - A___YJ..L..SJr_1JL.JS 1_+J.•_C+��1 5 L x p S{Y_099,s:1 --5-6-47-2-0-5- =5 472-0-0- - _..__-___-0.05-0 4
7706 P & D - PROPERTY STANDARDS COMMITTEE EXP 2433.79 1433.78 4100.00 2666.22 65
7707 1-;LAT UTILIZATION PROJECT EXP 11298.73 0.00 0.00
770R LACAC COMMITTEE -XF' 1.7378.72 0.00 i600.00 -600 0 "
7709 FORT GRANNY MONITORING COMhITLL EX'r' 503.66 36.1:5 1000.00 963.83 96
-------__--� TSJT&L-_Ejj _.iV( L[!G_ �t iEVEL01?'i'ENT _ EXP 405.31---2557 7.08---,-------- - 46354.00 17i126.9 40
;_i_V I LS
7802 LEVIES - REGION 01' DURHAM LXP 3132262.97 2393027.00 3289090.00 896063.00 27
7803 LEVIES - SECONDARY SCHOOL EXP 443547!.61 3635661.00 4847348.00 !21
-TOWN .Oi NEWCASTLL _- ._ -- -_._- Ci�Ai,T Oi ACCOUNTS BY -F UNCTIOIe ___- - -.__-- _ --- ----- -- -'AGL 7
• !Z�.lN.�—U'�.L'i�_:�ia ACGU_UN.����aCr{Zu_i0N r'ny Yi�(.,,ACT ,ACTUAL-----COi1iiTT7cD.-- BUDGET- _ _UNEXPcNItL11-----
TOTAL LEVIES EXP 1:33899!.96 9870190.25 !32bG64!.00 3388450.75 26
TOTAL. EXPENDITURES EXP 20540127.89 !6747441.42 23:5500!4.00 6802572.55 29
REV 577785.Si- 577/85.81
NET 20540127.8"x'163.696j5.6! .23350014.00_ 7350353.39- _3!
TOTAL NET RLVLNUL- (EXi'END1TURL:) EXP 20540!27.89 !6747441.=: 23550014.00 6802:;72.58 29
REV 2160242/.23 2t6O3224.76- 3100851.00- 1495656.24- a
NL l 1062299.36- 485/783.34- 449133.00 5306916.34 #yE3F
TOTAL GENERAL LEDGER TOTAL - TOWN EXP 20733167.82 16962491.49 2355OOi4.00 6587522.51 25r �
REV 24599407.92- 25172807.41- 23!00881.00- 207!926.41 9„-
_ _-.___521 O3.4.J:92-- -_ 44913J.-OO- -g6J-944�7�' �2-�-* ___
NET Z866240.!O- 0.00 0.00
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