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THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON
REPORT
Meeting:
General Purpose and Administration Committee
"--' ./'
File #: j-()';?
Res.#:{]J/!-:J.t;7-tJ I
Date:
Apriln,2001
Report #:
TR-18-01 File #:
By-Law #:
Subject:
2001 CURRENT BUDGET REPORT
Recommendations:
It is respectfully recommended that the General Purpose and Administration Committee
recommend to Council the following: .
l. THAT Report TR-18-01 be received;
2. THAT Council approve the 2001 Operating Budget at a target maximum 3.5%
increase operating levy over the 2000 levy (exclusive of Bill 140), as described
in TR-18-01 and Priority Attachment #1 attached;
3. THAT the attached schedules outlining the Operating Expenditures
(Attachment #2), Reserves (Attachment #3) and Reserve Fund (Attachment #4)
balances and Unallocated ReservelReserve Fund balances (Attachment #5) be
approved;
4. THAT the garbage flat rate be approved for 2001 at the same rate as 2000, at
$145 per household;
5. THAT the garbage charges be included in the general levy in 2002, eliminating
the flat rate charge, if the Provincial changes to the tax bill and the OPTA
system render the flat rate option ineffective;
6. THAT if the Municipality ofClarington is not permitted to charge a service fee
for each tax transaction to recover approximately the annual bank charges
associated with processing the tax payments by credit cards, that this option for
tax payment be discontinued except for future internet payment options;
901
.
Report TR-18-01
2001 Current Budget Report
Page 2
7 . THAT Council endorse in principle, a two year strategy by setting the tax levy
target for 2002 and 2003 at a maximum 2.5% and 1.5% respectively;
8. THAT the external agencies referred to in this report and identified in the
attached priority schedule, be advised of Council's decision regarding their
grant request;
9. THAT the Beech Centre be authorized to access the principle value of the
Reserve Fund set aside for their operating support, for their capital requests, in
the amount of $20,000; and
10. THAT the appropriate By-Laws to levy the 2001 tax rates for Municipal,
Region and Education purposes will be forthcoming to Council for approval,
once information received.
Background:
1.0 Operatinl!: Tax Levv 2001
1.1 Staff is recommending to Council an increase in the overall levy at 3.5% of the
2000 levy of$16.8 million. This value includes an approximation of growth
at 2.5%. The final tax rate will be determined when the Provincial impacts are
known. Any adjustment required, due to final growth numbers, to keep the
operating impact at 3.5% will be made through the Rate Stabilization Reserve.
2.0 Reassessment
2.1 The final numbers are subject to adjustment based on the growth figures. At
this point it is not possible to quantify the growth due to the affect of
reassessment. The current ratio of commercial/industrial to residential growth
is 11 % to 89%. The existing tax base is reliant almost entirely on residential
growth. Unfortunately residential growth generally does not pay for itself
because it requires significant municipal services, such as roads, parks, winter
control, garbage collection, etc.
2.2 The 2001 reassessment brought to the homeowners market value from the prior
1996 value to a 1999 base. The average home in Clarington is valued at
$175,000 in the 1996 market, multiplied by the tax rate of .0042084 generates
$736 in tax revenue to Clarington. That same home on the 1999 base year
market value increases it to $196,000 on the average 12% reassessment impact.
This 12% includes growth, which is estimated at 2.5%. Therefore the net
effect of reassessment is approximately 9%. The $196,000 home in 2001 using
the 2000 tax rate of .0042084 generates taxes of $803, an additional $66 per
household. Although the rate cannot be fmalized until ~r the effects of Bill
140 are known because the proposed operating budget at 3.5% does not use up
9[\]2
Report TR-18-01
2001 Current Budget Report
Page 3
all the 9% reassessment room, based on information available at this time and
using prior years rates, the tax rate will be reduced by 5.7%.
3.0 The Tax Base
3.1 Municipalities in general appear to be feeling the effects of continued growth
with insufficient resources to effectively absorb the cost of providing services
required by growth. The recent history of near zero percent budget increase
has forced many municipalities to drain their Reserves and Reserve Funds to
support operating costs. The result is that they are now forced to go to the
taxpayer to make up the shortfall that the Reserve Funds can no longer support.
It is not a sustainable tax support since once that Reserve is depleted, the
contribution that has been relied on plus current growth impact are transferred
to the taxpayer.
3.2 The Municipality of Clarington is in the fortunate position of having a
relatively healthy Reserve Funds and does not rely excessively on their support
to artificially maintain a stable tax base. Clarington has drawn on the Rate
Stabilization Reserve annually approximately $800,000 to$I.1 million over the
past few years, while maintaining some contributions back to the Reserve and
Reserve Funds so as not to deplete the totals. This method has provided a
stable base, while still utilizing the Reserves responsibly.
3.3 The proposed Current Budget at 3.5% requires a draw of approximately $1.3
million from the Rate Stabilization Reserve slightly higher than previous years.
This will permit a reasonable rate increase while providing an increase in some
of the essential services such as fire prevention and building inspection. It also
provides for a gradual support to reserve funds, such as those used to purchase
Public Works fleet for snow removal and reserve funds for the replacement and
upgrade of park playground equipment. As Council is aware, the fleet
purchases in the past were subsidized up to 80% in some cases by Provincial
grants. These grants are no longer provided by the Province. In addition,
playground equipment has come under much scrutiny over the past year, and
although it is a costly undertaking, Clarington is making every effort to
maintain the playground equipment in a safe state. If tax base support of these
reserve funds is not maintained, any individual year's requirements for
purchases in the future, such as fleet, could affect the tax base by 6% for this
one area alone in any given year.
4.0 Reserves and Reserve Funds - Unallocated
4.1 The Reserves and Reserve Funds have been reflected on a separate schedule
(Attachment #5) to identify those funds that are unallocated and available for
future use by Council resolution. The funds that are earmarked for specific
purposes, and those that are legislated in their use, are separated and a notation
of their intended use is identified in the comment section.
903
Report TR-18-01
2001 Current Budget Report
Page 4
4.2 The estimated unallocated funds total approximately $10 million (Attachment
#5). The Working Funds Reserve are currently required through By-Law #88-
159, to be maintained at 5%-10% of the current year's municipal tax levy.
This amounts to approximately $1.5 million. The annual balance in
uncollected taxes is approximately $7 million. It is recommended that the
Working Funds ReservelRate Stabilization Reserve balance be maintained at
50% of this level to provide proper coverage in the event these revenues are
not realized for a number of years. The combined affect of these two items is a
recommended minimum balance of $5 million in Working Funds/Rate
Stabilization Reserve. The remaining $5 million are recommended to be
available to apply to future tax rates. This $5 million will provide
approximately three to four years of stability for the tax base, drawing at the
average of $1.3 to $1.5 million per year. If those funds are used to a greater
degree than recommended, the tax base will be required to support that amount
once the reserves are depleted.
The above recommendations would be consistent with guidelines established
under Section 367(3) ofthe Municipal Act, R.S.O. 1990, C.M. 45.
5.0 Recent Tax Rate Historv & Downloadine
5.1 The Municipal tax base was heavily supported in the past by Provincial grants.
In 1995 the Municipality of Clarington received a total of $4.0 million. Over
the past five years, the direct municipal support grants have been completely
eliminated, with the exception of the Community Reinvestment Fund grant in
2000 of $116,000. The Province has indicated that they will continue this
grant in 200 I. There are some residual grants to the Library and Museums,
totaling $77,658 that are expected to continue. However, these grants have
been reduced from $296,000 in 1995.
5.2 The reduction of these grants were to be offset by reduction in the education
tax rates established by the Province. It is difficult to quantify the true impact
since many of the downloading costs are not tangible or evident on the bottom
line; for example the fann tax rebate program that was fully funded by the
Province has been transferred to the local level. The municipality must
calculate a reduction to 25% of the tax rate and the differential that was funded
by the Province is now transferred to the balance of the rate base. This is a
direct impact to the homeowner, but is difficult to quantify. The education rate
reduction did offset some of the local grant reductions and the balance of the
$4.0 million grant losses were accommodated through service level
adjustments and holding the line on controllable expenditures, such as staffing
vacancies that were not filled. All this was accomplished while at the same
time, maintaining a zero percent tax rate over the past eight years, since 1993.
904
Report TR-18-0 I
2001 Current Budget Report
Page 5
6.0 Credit Ratio!!
6.1 The Municipality of Clarington's Reserve Fund balances and stable tax base
contributes in a significant manner to the Region of Durham's triple "A" credit
rating. This rating helps Clarington, as well as the area municipalities, obtain
beneficial interest rates when debenture financing capital projects such as those
outlined in the 2001 Capital Budget and the Development Charge capital
program. It is anticipated that a stable tax plan combined with dependable
reserve fund balances will maintain the municipality's anchor value in the
Region's credit assessment.
7.0 Garba!!e Rate
7.1 The 2000 garbage flat rate was $145.00. It is recommended that the rate be
maintained at $145.00, reflecting a zero percent change. This is accomplished
in part by the Region of Durham maintaining the tipping fee for disposal at the
prior year's rate of $86.00 per tonne.
8.0 Credit Card Tax Payment Option
8.1 The Municipality of Clarington was innovative in providing as many options as
possible for its residents to make tax payments. The use of credit cards as an
option for paying taxes was introduced in the late 1980's, when the economy
was depressed, in order to promote tax payments. It provided a benefit to
taxpayers in that they could obtain "points" while paying their taxes. The
program helped to bring in tax payments that otherwise would not have been
made. However, with the popularity of the program, the service fee cost to the
Municipality has increased to approximately $100,000 per year. It is
recommended that if it is permitted under the Banking Contract, some ofthis
cost be offset by introducing a service fee. All indications at this stage are that
fees are not permitted without violation of any credit card contract. This
option will continue to be explored. The credit card option is proposed to be
maintained for future movement into e-commerce. It is proposed that the
Municipality investigate, with the hope to introduce, the option of tax
payments over the Internet. If this method is to be introduced, credit card
payment will be a required option.
9.0 Priority Recommendations
9.1 Attachment #1 identifies the major impacts on the 2001 Operating Budget. It
outlines the non-controllable impacts, such as salary adjustments from
collective agreements, significant increase in cost of heating, etc. All Priority
# 1 requests that are required to maintain the existing service levels are required
to accommodate growth in this past year.
905
Report TR-18-01
2001 Current Budget Report
Page 6
9.2 The departmental priorities include addition of a Fire Prevention Officer in
2001 and a Training Officer/Technical Support Officer who will assist in
maintaining the training of the forces at the required level. This position will
also be responsible to maintain the Crisys dispatch data at a sufficient level to
provide appropriate information to the fire crews on a call-out.
9.3 The Public Works Department has included a staffing request for a Building
Inspector in order to accommodate growth and maintain the same service
standard. They have also recommended filling the Landscape Architect
position that reflects the vacancy of three positions, which were not filled in
the horticulture area over the past several years.
9.4 There is a provision for a Human Resources Manager and associated costs for
computer etc. Clarington is the only municipality of its size, in a reference
group of approximately 85 municipalities that does not have a Human
Resources Division. This function has been carried out between the Office of
the Chief Administrative Officer and the Treasurer. This has saved the
municipality significant expenditures over the years. However, the
municipality can no longer function efficiently without this support.
9.5 The expansion to the Courtice Complex that was approved in the Capital
Budget also provides for an introduction of some of the operating costs for the
expansion.
9.6 Priority recommendations also include additional expenditures toward
sidewalk maintenance and repairs, as well as gravel patching and winter
control.
10.0 Three Year Proiected Impact / and Corporate Plan
10.1 Attachment # I outlines known impacts for 200 I, as well as for the years 2002
and 2003 and the anticipated impact on the tax base. These projections are
provided to guide Council in decision making, and to indicate some of the
impacts of recommendations in the proposed budget that transfer into the next
year's tax base. From the known impacts, there is also a suggestion that the
future two years require significant revenue injections to maintain the tax
impact at a reasonable level. There is some accommodation made for the
revenue to be received from the Port Granby interest income, and an estimated
revenue associated with maintained level of assessment growth.
10.2 It is recommended that a tax target be established for 2002 and 2003
establishing an overall three year tax plan that will provide a stable
environment for the residents of Clarington and will allow staff to budget in
such a manner to assist in achieving realistic tax targets, exclusive of any
unforeseeable Provincial Impacts. Attachment # I identifies significant
adjustments or revenue increases that will be required of staff in order to
906
.
.
Report TR -18-0 I
2001 Current Budget Report
Page 7
achieve the targets recommended (see line 58 year 2002/2003). In order to
achieve 2.5% in 2002; $350,000 reductions are required and 1.5% in 2003 will
require $720,000 savings. These projections are taking into account projected
growth contributions as well as estimates of new revenue sources, such as Port
Granby interest income. The startup costs associated with the approved South
Courtice Community Park Complex project are reflected in 2002 at $50,000
and $200,000 in 2003. The Director of Community Services anticipates that
this facility will be self-supporting when it becomes operational.
11.0 Externals
11.1 The external agencies such as the Library, Museums etc are listed on the
Attachment # I. for Council to consider their requests on an individual basis.
11.2 The Beech Centre is requesting a draw of $20,000 on the principle balance in
the Reserve Fund that is setup to provide them with interest for use if needed in
operating the Centre.
12.0 Bill 140
12.1 As Council is aware, the Provincial legislation, which caps the impact of taxes
on the multi-residential, commercial and industrial classes, may have an impact
on the residential base. Bill 140 provides the "capped" classes with a "fixed"
impact of no more than 5%. Therefore, depending on the relationship of the
regional tax class to the Provincial prescribed ratio, there may be a transfer of
impact to the residential base.
Respectfully submitted,
Reviewed by,
o~~~
arie Marano, HBSc., AMCT, CMO.,
Treasurer.
Franklin Wu,
Chief Administrative Officer.
MMlNTlhjl
Attachments
907
Item' ____L~_o_t!_~~_u":l~ers ,are _~s_ti~t_~s_ of ov_e~~_I_I__i~cts]
-'~:"::" Administration:
1 N aliations (CUPE/FlrejiPart t~~El_incl, @ 20012.5% plus benefit/CPP/Ule ate
2 Staff - Mana sr Human Resour!;Els_ (incl,computerfoffice elc) plus HIR Ie ai-Fire Arbitration etc
3 Conlin ncy -
4 Eliminalion of Prcipertv-M~magemenl [)ivisi';-n{netl _ __ __ __ _______ ________ _--+---_____
5 Prif1ting_~ r:'~iniliati"es 10 Mkt Tourism, Mun.Direc!,?ry/D.nElrrtationManu1!'IIMaps
6 Munlr;ipal~p_ecial Projects - irtCl_l!ackvard Festival, new festivaVevents to reportto Counc~l__
7_ T@nsfertoReserves-(SickCredit future buy oulof si~kaccu!T1ulatic.n)
-- 8 Transfer to Reserve Fund -Industrial & Economic Development
9 fu~sfel--loReserves - for flIlure Land A uisilion arkland,waterfront etcl
1O,91erks:
i-; I Reduclion of Election Exoensss-Trlet
Finance & Unclassified Administration: ;
----12 Municipal Capital Works[VFund fTaxC9mp_on~_nt of DevChg_)[reduced prior yrs for paveme IFrom 30010 400,000)
13 Increase Transfers-to Reserves - GIS re mtnc contract/computer repl- commitment prior years [From 60-75+10n
14 Transf~_to Debenture Retirement Reserve Fund- i'-~ d_eb~r~_~yment . . r _From 25 10 75,000
15 Tcansfer to Insur<'in<:e ReS8.rve Fund - re self Insured losses _.. _ _ __ __ --f From 2~ 10 5~0~ ___ _u
16 Svstems - Corporate Applications Support T_echnici_a!1_ _... _. ._ .._ .. _ .. _. ._ ..1.... __n ___ L .-_
17 Elimination of Visa ODtion for tax Davment -look to establish internet oooortunitie~ICONSIDERA TlON-l-
mFire: - ., ,," -- . .'- . . II I
18 _Incr~a~~ _In Part-lime firefighters (Including Increase In _Part ..nme Captaln~om~nSalion) I
HI Add. "_F'ire Prevenllon Officer ( 113 Year incl. Benefits,$20,()l:)Q)& Trainingl!:e:ch,Support (112 ':'r 25,000)
20 Transfer to Reserve - Fire E UI ment & Vehicles From 30 10 40.000
Public Works:
21 Landscape Architect par'K design ~_tc _(to re~la,;e3J~~~ons eliminated oVE!r QfIstl
22 B_uilding InSflector - growth related inspections (6 months salary + Benefits)
23- Liaht EquiPment Operator Addilional _::l_rKlW PIoU9h Route added based on flI:.owth
2~ ::l""nior Sn_CIW Clearing - add~ional properties ( re Contract renewal. Tf:!_r:'der Price _In(:~easl:'!~)
25 Increase Transfer to Buildil1g Services Reserve - Building Maintenance/Repairs
26 Parks MIne Reserve Fund - increase Trsf,_f:l._e__PI<ly~und Equip Replacer,T1_ent(50 to 100)
27 Fleet transfer to Reserve Fund - (Net) impact on tax with PrOVincial Grant elimination
28 Cemetery transfer to reserve established
29 Sidewalk Maintenance - Growth related increased cost
30 Additional Gravel Patehi IResurfacin acc#720S-411 &WinterMtnc 7210
CommunitvServlc:es: . .. n _......n__.. __ ____._ _n ..._
31 Transfer to Reserve FlX1d for ProQram-EquipmentlLand & Copital Requirements
32 South Courtice Communti Park Com lex ~ start up cosis beginning-iOO2 (Prcjeei8pprove-d 2001 Cap~al Budget)
33 f3E!crE!at_ion_Pr~ Co-ordina~or - existing part-time pos~k>n to full lime
34 Fitness Centre Expansio~earoneratinn ex ense
_}5 Fitness Centre Exoansion - 2 facilit 0 rators staff & cashiers - 112 ear
Plannlna:
~lg::s~~~%~a~:l(l-ncllJ(jr)g.()MBapp-~-I-)-
Other-General _. .__.. _ _ _u ___.._n_ . .. ._..._
- 38 Library - transfer to reserve for debt & fo;'- paji.;in-~iio_t_f~~e _r~l!e!l1_l3!:!t?_ (pe:Admin3~O)
39 Estimated Net Normal Bu eta Increases, Trainiriii-Heat, Insurance, Pay Equity GST Et I estimate:d_
____4.0 NOle:1IJginCIHeal_55,000ISnowRe~lmlCCOnlr.151R&M6IdS-251CPP.EI.EHT-75-TOT250
Revenue/Reduction in Ex nses' _L
41 Province - Communil Reinvestment Fundina - maintained! Future - additiOnal interest PTGra~~I3~__ _____ -
:; ~_T~r;lt~li~}lw:{i:::rd;~::~:t:ognilion ---------------- - .- -..--t--------- ------- ~~::;l___
44 SUrPIll~~lied-increase..@.~1-'J.2!5k~01,_J25miUion - .._u_. - __ ~oo[ioo) ----- (~~5,000)
45 ~~~.~'_X;:~v~lll,J_e_~ources - ie: Marketing & Tourism spo"-sor!l_hipl\feri~ianpividerl~ po_ssi~le_ . 32 500
Sub-total revenue 1 00
:~I~::'C~-T~~~~e:~~~e~=n!:~;rl~~i;:_~I~~A::~~I~~]__ L~-U%Ef (460.000) ~~::~. ~=-__ capil ---
--.-J Net Impact on Revenue Sources : "fl;.C82' 500
48 MUNIClPALONLY. OPERAllNG : NET IMPACT ON TAX BASE 1582 500
1 ~
......:. "!:::.:.::::..:.,:':'..:::::::':::':::::::':::':.::::.:::: :".::.:.:...:.......:.,...:..........'..::.... '...'. ,.:',.....,.:.::,:......:'..,.:.:.,..,..:.,.:..i..:. .,,:'.':':':': <. ..;..,.,~ ,.,...... ' ,
B I PRIOR YEAR GRANT 2001 %OYerPriorY, ----
__ :4_9I"ilJr.!'_ry_ __ 1,251,447 1,310,755 4.74 59,308 48,795 ES
50; Bowmanville Museum 69,591' 73,000 4.90 3,409 . ----
51 Clarke Museum _~~=_==__~-=------ 68,984----:--- _~!l1~4 0.00
S-:;:'"VlsualArtsCentre-- -47,0'00-' 50,000 6.38 3,000
~~diTransit 91,300 105,500 15.55 14,200
54 Beech Centre 10,000 Net of $5,000 in Grant Process for Year 2001 5,000 1,000
-S5NewcasU-; ToWn.LHall $20,000 Net of $5,000 ----;nGrant-P-rOcess for Year 2001 15,000 15,000
__56-Comrrllj~-Care I $7,500 Net of-it;:?QOO in Grant Process for Year 2001 . 2~~ _n.__ --- 2,500 - u___
~
i
~ Ul:rary capital 55,000 _om __m
63 Sub-total . 394,074 _
~ Growth Applied to Capital (280 000) m__. - -- ----------'-
-~~5 TOTAL CAPrrAl IMPACT
~_ _ ~~. -- -i-- --------
68
.9U
Ul
4ri 10, 2001 m:OBTMLlINE;_
2001
TAX LEVY OVERALL IMPACT ANAL VSIS
1m-pact b:.- Department - Major Changes
I
i
-
J
---~N,,=:=..I ' , ,
Not"""""
OPERAllNG: Additional EXDonditures orior vear Base:
--
----
500.000
70,000
100,000
---,
(85,000)
-
I
From 40 10 55,000
From 30 10 40,000
From 7510 90,000
58,000
44,500
15,000
10,000
15000
--
180 000
100,000
25,000
50.000
25,000
,-
i100~OO
35.000
45,000
10000
I
AtT~'1
,1>1..,
IEM1
2002
KNOWIMPACTS
500,000
__500,000
-
-----
15,000
15,000
25000
15,000
25,000
25000
100 000
100,000
-~
SO,ooO
50.000
35):)00
85,000
15000
73,500
20,000
--
--
55,000 -- -----
25,000'-- - ---u25,060
35,000
55,000
, -----,
25,000
50:600
--n----,oo:ooo
1~~-n
66,000
150000
-"
,
,--,
50:000
--
--,
25,000
-- 43,000
-56066-
-
10,000 ___.
80000
-
40.000
320,000 ____
,
Inl..,
RlF
v~;
--,-
-
25,000
75,000
100,000
_1~
25000
75.000
106.000
-
50,000 50,000
5O,9_QQ - 200.000
45,000 45,006
615"000 50,000
"
12,000- 1:2,000
--
(159,090 j~
100,000 1oo,CXJO
____it25,OOOl (225,000
100,000 100,000
17 u?~
300.000 (275,000
__ (150,OOO)
494,002 832,503
,,--
~l.l:O,OOO
150,000
-
Prior Year
Difference
16,850,281
1111,095
114,074 _______m__
'10 Levy only Inc.. O.68_C!\~IT!,!-~PPROVED TR'()5'()1
"'.'_'.1
6.6 I
-5.86% [levy Incr. Of 6.8 less Growth & ~_dj:l
Proposed
17.961,376
I IMPACT IF REASSESSMENT APPLIED TO LEVY
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GENERAL
4 INOUSTRIALfECG.DEVELoPMENT
25 MUNICIPAL CAPITAL WORKS
34 DEBENTURERETIREMEr.JT_
50 IMPACTIESCR6"';-
4if MUNICIPAL GOVERNMENT ENTERPRlS
27 GENERA~ MUNICIPAL
40 COMPUTER EQUIPMENT
Sul>:-TotalGeneral
60 ICLARINGTONIREGION STN,_AACC
n CLERK'S
3 PARKING LOT
42'- ANIMAL SERVICES CAPITAL
-1 FIRE -
41 ,=IREEQUI~ENT
R ADS&PARKS
6 ROADS CAPITAL
7 PARKLAND CASH IN LIEU
32 ENGlNEERING8oINSPECTION
33 ROAOElCONTRIBUTIONS
-~-- P_UBLICWORKEl?-PA!3KSCAPITAL
38 PR<2PERTY MGMT CAPIl~
39 CEMETERIESC_",PITAL__
_ _ 44 COVE RD, W!,_S_T~!DE CREEK,~~,~~
43 PUBLICWOR,K_I'l,E':ql!IP~ENT
Sub_Total
_ COMMWlify SERVICES
16 IRRCSITEDEVELOPMENT
19 : ARENA ~ CAPIT-AL
},] 'i:OOMMUNITY ?E~VICES CAPITAL
Sub-Tntal
PLANNING
12 WESTSIDEIBO'N_M",NVILLEM,~~f:l'n
_14 N'CSTLEWATERFRONT
Sub-Total
iOSRARY __-======---=---
18 COUR'IIf!':.!oIBRAR.i..__
_n -i 80 UBRAF<_Y M",IN ~!,_ANCI-!
--"'-USEUMS/CEiiETERfE THER
71 OLDER ADULTS CTR-OPERATING
72 ~_OLDERADULTS CTR -CAPITAL
73 _ OLDERADULTSCTR-FURNITURE
82 MUSEUMCAPITAL_BOINMANVILLE
84 MUSEUMCAPITAL-CLARKE
86 'i-VRONECDMMUNITYCENTRE
- 88 BOWMANVILLEB,LA' ----
90--- O"'R~INGTONCEMETERY CAPITAL
98 BONDHEADCEMETERY
--99 ___~I-!I"_",GUETRUST
o,H.R.P_LoANS
Sub-Tolal
Sub.Total
',-
i ~. ~",,*'$:_,
GENERAL GOVERN_~E,N! _
LIBRARY
FIRE PROTECTION
INDOOR RECREATION
PARKDEV&FACILITIES__
PUBLIC WORKS
ROADS&RELATEO
SEWERMlATER~RAINCONTRa.
51
---52--
53
54
-j-n-55
56,
+ -;~
-r:?~~lgl:!~elopmeni Charges
TOTAL RESERVE FUNDS
L@ssLibrary&Mus"'-Jrns_noting@neralledl!e'
TOTAL RESERVE FUNDS
NOTES
"
#_2
"
..
"
~
280:481
3,874,250
1,220.152
2,353,998
1,884,000
4,874,376
1529,323
16016581
4017531
}71,070
147,843
182,794
478,036
_2.084,953
1.308,871
~,~33,173
622,159
10,000
__}~,324
1,234-165
7811516
550,200
41,462
1168164
1759825
1'7:836
46145
63981
707,386-
60,175
32,6.09_
58,843
7,749
335,479
~681
1,000
---13,968
4721
517,622
32,330,116
(107)
~54
324,846
(194,619
96,879
__?_1.~085
.J,~(IO.676
1,906,706
34 736 622
j936,302)
(1,739,400)
(85,000)
(252,500)
(715,000)
(319.950}
(45,OOO)
(6.000)
(5,000)
(4,104,1521
(3,933,718)
(866,100)
(474,805)
15,274,623)
9 378 775
t
~-
j----- -4OO:006!
(79,279)i-____150,QC!Q._
,
(350,000)!
I
i:-------
{88,OOO)r 40,000'
! __ 10,'066-----
1
j-n
0-----' ----
,
t-
(15O,000)!
I
(3O,OOO)i-
j-
1-----------
. 10.0,000
r
!
1----------
r
I 100,000
r------
1-------
i---=---
r
!
I
r
!-
t
i
~ 6,000 ,
_-_-_~,O_QQ__.----
,----
L-
t--- 10,000 1
!
!
(697,279
l..___
(20,OOCl)'
(128,510):-
t
l-
i
i-
t
(148,510
645 769
95,000-'
[75~75J
(1J91,411)~~i~-1-
_)_,1~!,!!!.~
51,00.0
(9,327,775J 1,457,000 I TolaIRIF & Re, II
j , ----~==------ -
Reoommended Consolidalelhe lunds in Munic'~1 Enlerp,rise Reserve Fund W~h General Muni<:ipal__R!,",,~Fund -1>01" Iu.-.dsto be us@<! fo' Municip!14 W>de Cap~al Requ~""",nls, Fund remoins ol'e~ for.F_in,anoial_:sl~,,,,!!,,nl__Pu~_o~_,o!:,"L
IRepo<lAdmin33-t19 Pfo...oed Io'<ncre..... in debenlu~ 50,OOl) IN ?Ol?O,,_&J~~O in Mur_e~.rs to 2003 ror debenlure paymenlfur Main earsnch Libra-y.($50 in Accfll760B-l-J0'I) plJ. add~i()n to nOfmallransferlhrou h Aoc,#7007
Close Prop Management RIF _ b.lan~oLS_31_~,flE;Y ~!~_b~ PW__ Parks & Corrmunity SeNce< Capt,.1 RIF
R 00 Tr--03-01 -Ho.Road~2Iighls:_,!"c_.ppro~~O_!)!)!)OJ_,_R~!'-"'trJ'!N':!,__",,__~an31101
Transferthrou h7007 $625 ~"n,Ca~,_,^!orlls_<1.50I(l~l!tR,,!~em,100lC<>~~~_____ I
Court;ceCOITfro.m' ParllProecl-fu1ured,_furMunicl I contriMlion 10 non-Devel """,tC"ar@comoneolol roectCIS05--Ql'1.2net$200rnQ1Tax
300,000)'N<>te4
40,000 ,
future Lon orthus
175,000'--
KLANOCAsH-L1EU
NGIN&INsPECTION
OADSCONTRI8'"NS
.'.'{_~,=,-Af!.KSCAPITAL lnclude~-'!!d~!~
PROPERTYMG~T Q<.F'_I!~_L
~~ETE_~lESCAPITAL
coy~ RD. WEsTSI~..._.__
PU8LICWORKS_FLEET
Sub Tot.1
200,000 Fl<Hl1YI
i
!
I
I
I
.---f-
---,-,,-,- --
-....""'.'
~~.~.-'"'!
I
1,172,000
1,100,000)
--r-
I
,
D~_~t:I'?9Yl:':~E:NT
LIBRARY
FIRE PROTECTION
INDOORRECR
PRKDEV&FA.CI
PUBLIC WORKS
RDS & RELATED
sEWERM'ATER
1172000
(3,516,427)
24 564 258
Feb',6/01
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~10,2001dn;OBTMU~
2001
TAX LEVY OVERALL IMPACT ANALYSIS
1m act b De artm-ent - Ma or Cha-r,ges--
Item'
Nel'
PERATlNG
-or ear as&:
"""""""',-
Administration' _ ,,_ _, _ _ _ _ _
1 N~otiationsjC_UPE/Fire)lPart time incl, @2001 2,5% p_lus benefitfCPP/VIC etc __-==r=..
- 2 ?,taff _ Manager_ Htrnan R~s(JJrces - (incl,computerfoffiCli! ete) plus H/R legal-Fire Arbitration etc ''_
3Contin~ncy~___~_ _ "'" "_~,_
4 Elimina_t_ion.of_Property ~an8\1ement I?lVisl~n (net)_ __ _ _ ,_, ,. ' _
5 Printing_, n~ -initiative!; to Mkt Tourism, Mun_Direetol)'/Orientation ManualfMaps ~
-6, M, unk:ipal_?pec.~1 Projects - incl Backyard F!;lstill,al, n~ f~tillalfevent5: to report to Cou~r:;il_ ,
7 Trar1sferto Reserves - (SICk Credlt~future buyout of Sick accumulation) __ _ __ From 40_to 55,000
B -Transfer to Reserve Fund- Industna-I_1lo E~nomlc Developm-ent, " _ ,_ ! From 30_t~40,OOO
9 Transfer to Reserves for future Land Ac uisition arkland waterfront etc From 75 to 90,000
10 Clerks:
11 ,Reduction of Election Ex nses net
Finance & Unclassified Administration: __ __ ,__, __ __ _ _1__ ---
~"2 ~nici~1 CapitallNorks RfFlX'Id(Ta:<,Gomponentgf DevChQ.}[redu<::_ecjj:Irioryrs f~'pavE!.~3~~t04GO,000J
13_ Increase Tr:ansfers,to Res~rve,',__- GIS, re rl!t~c eontr,aclfcompute,LrePI - comm!t_rTlent,R!',ior years, [From 60-T5+IO]}
_!4 Trar)Sfer to Dl;lbentU!8 Retlrem8flt Reserve Fund-re debt repayment , , ~m 2510 75,(1,00
15 Tr~nsf~ to Insur~rl_ee _R~serve FurKI re self insured lo_~ses ___ '_, __, _ I From_ 2510 50,000 _
16 SysterT1s~ Corporate App~ICatlons Support_Tecl1nloa_n '" " ,__ '
17 Elimin-ation of Visa 0 tion for lax a menl. look to establish internet 0 ortunities CONSIDERA TlON
El!:!i "'," ,,___
- -181 Increase in_ Part-time firerighters (Includii1\l increase in Part Time Captain Compe_nsatiori)
-19,Add _ Fire Prevention offlcer(lf3 Year incl,_Bene!its $20,000) &_Tr?iningfTechSupport (lf2 Yr - 25_6!Jq)
20 Transfer-to Reserve Fire E ui ent & Vehicles - From 30 to W,OOO
Public Works:
21 Landscape Archltect- park deslQn etc (to replace 3 POSitionS ellmtnated over past) I
22 B~ector_QrawthrelatedlnSPectlons(6monthssalary+ Benefits)
231 Ltght EqUiPment Operator - Add~tonal Snow ~ Route added based on ~owth
" S,,,cr SC~ C,.."c, ,,"',oe" pmp.'do' ( "Coole,,' "c~", Toed" P"re ''''''''j_
2~ Increase Transfer to BUlldlnQ Services Reserve BUlldl11Q Maintenance/Repairs _
26 Parks Mtnc Reserve Fund -Increase Trsf ~ Playground Equ~Replacement(50to 1001
27 Fleet transfer to Reserve Fund - (Net) - Impact on tax w~h Provlnctal Grant elimination
28 Cemetery transfer 10 reserve estabitshed
29 Sidewalk Maintenance Growth related Increased cost
30 Additional Gravel Patchin i Resurfacin acc #7i09-411 & Winter Mtne 7i10
Communllv Services: _ .__
}_1 Transferto f3:eserve~':J.nd for Program Equiprr1_enULand_~c;apit~I~f3.equirements-- _ _ :::::r-
32 South Courtice Com_muntiy,F_'ark Complex - start UP costs beginninl1.2002 (proiect approved}OO1 C".pital Bu et)
33,Rec:r13ation ProQram Co-Ordinato~_~ existinQ part-tirT1_e_Rosition tofLIU-time . __-------1
;34.FitnessCo:!ntre_l:~nslon1f2yearOJperati~o:!
35 Fitness Centre Ex nsion 2 facilit 0 erators staN & cashiers - 1/2 ear
PI_nnina:
36Consu~ing & legal (Includi~OMB ape~
37'Crossin Guards, ,-
Other . General
3_8 library - transferto res!;!rve for debt & for par\<;ing lot future requirements (per Actnin33.:oo)
39 Estirnat~d Net: -Normal BUI:I:Q8taf):!ncreases. Training, Heat, Insurance, P~y Equity. GST Et _ estimated
40 Note: 1139 inct Heat-55.000ISnow Rem,Cootr,-25 fO-35lP\1one hnes_20imtc wnlr.151R&M Bid $_25JCPP_ELEHT-75~TOT250
500.000
(85,000)
..lO,OOO
1_00,000
58-000
44:500
1"5,000
10,000
15000
00000
l00,gOO
25,000
50.000
25.000
100000
35.000
4~J:OOO
10000
55,000
25,000
55.000
25,000
50,000
100,009
10000
66.000
150.000
-SO,OOO
25,000
43,000
50000
10,000
30000
40.000
320.000
;,f,\)jO~IO!I'
Revenue/Reduction in Ex enses:
41 Pn:wince - Community Re.iro.~~stment Funding - maintainedlFuture - additiQl"l~Unterest PT,Granby__L"LRW
42 Omers Hollday-tncreased revenue recognition -~-
43 PI L / & Rt of Way Linear Properly Tax
44 Surplus Applied - Increase @1$1 125k to 1 225mll1ton (1300000)
45 New Revenue Sources Ie Marketl & Tourtsm sponsorshlpNendlan Dtvtdend pOSSible
1 Sub-total revenue
46 Growth - estimated valle contrbuted by f,J'OWih [NET OF CAPITAL APPLICATION) -..' U'Ifo a (48lI,OOO)
47 Reduc:e1!ansf~r to WOrki Funds replayg~ourKIs (one lilTle in 2l.XlQ..~~_ _, ---+-, ___
Net Impact on Revenue Sources , '___j__
48MUMaPAL ONLY - OPERATING: NET IMPACT ON TAX BASE I
!
(100,0Cl0)
(695,000
(175,000
32 500
1 ...
(180,000
(300,000
1<:1::' -,
B
49 Library
50 Bowmanville Museum
51 Clar1l.e Museulll~
- 5i Visual Arts Centre
53 Handi Transit- -
54 Beech C~
55 Newcastle Town Hall
56 Commu~ltY-61re _ _
- Sub-total
PRIOR YEAR GRANT
12!?_1_A47i
69,591
68,984
47_000
_ , 91.300
10,000 Net of $5,1:0) in -Grant Process for Year 2001
$20,000 Net of $5,000 in Grant Process for Year 2001
$7_,500 Nelof $5~600 i_l]_ Grant Proce~s for Year 2Oq1
.............
................ . .........
:>:~:~:~iati~:: :::~~~~:~::::-:
2001 %OYerPriorY,
59,308
_~,409.
3Jxio
14.200
1,000
15,,000
2,500
71,917
4,74
4,90
0.1:10
6,38
- -1"5.55
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1,310,755
_ 73,000-1
68,984 ;
SO,OOO
105,500
~,OoO
15,0(){j"
2,_~OO
48,70$
-+-
CAPITAL IMPACT ON TAX BASE
OveraM Tax Increase tIYough capital
Ulrarycapital
Sub-total
Growth Applied to Capital
TOTAL CAPITAL IMPACT
3,4:17,601
339,074
55,000
394,074
(280 000)
67
68
6.
I"roposedL;
Prr()!Yearl
Difference
IMPACT IF REASSESSMENT APPLIED TO LEVY
lli.M..l
2002
KNOWIMPACTS
500,000
SOD,OOO
15,000 15,000
15,000 ----- 25,000
25,000 25000
100j:iOO
100,000 100,000
50,000 SO,OOO
35,000
85,000 73,500
15,000 20000
_ 25,000
35,000 15.000
2~,_000 25000
75,000 75,000
11?J,000 100,000
50,000 56,000
50,000 _~OO,OOO
45,000 45,OO::l
60:000 50,000
12,000 12,000
tntet
(l50,OOO)
100,000
(225,OCXJ
100,000
11__
300,000
__11SO,OOO
(150,(){)0)
10:),600
225,000
(100,000
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832,503
300,000
150,000
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G~NERAL -- ___
.~~!J'EC~_DEVELOP~_ENT__
25 JMUNICIPALCAPITA~_WORKS
- 34 . [)EBENTURERIOTIRIOMENT ---
--__ 50 _ IMPACT I ESCR2'f'I _-----=-__
~ MUNICIPALGOvER~MENIENTERPRI~
27 GENERAL MUNIC'PAL
- -~- COMPUTEREaUIPM_~NT
Sub.TolaIOener.1
60 CLP.I3INGT~EGlONsTN.AACC
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3
42
FIRE
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ANIMAL SERVICES CAPITAL
FIRE EQUIPMENT
R ADS" PARK
6 ROADS CAPITAL
7
32
33
36
38
39
44
43
PARKLANDCASI::I!NUEU
_ ENGINEERING&INSPE~TION
:ROADSCONTRI8UTIONS
: P~BUC WORKS & PA~KS~PITAL
~~OPERTY MGMT CAPITA~
C_EM~_TERIESCAPITAL
I:OV~ RD. WESTSIDE C".EEK BRIDGE
IPUB~lcWORKSEaUIPM_ENT
_1_ _SUb-TObl!
OMMUNITY ERVICE
16 RRC SITE DE~LOPMENT
19 ARENA_CAPITAL -
~;;OMMMUNITYSERVICES.CAPITAL
I Sub.Tobl
I PLANNING
_.12 WESTSIDEIB'::J\VMANY~LlE MARSH
14 N'CSTLEWATERFROOI
s..1>:!~
LIBRARY
. 18 ;COUlmCELl8RARY
80 _ L1BRARY-~NBRAN~--
MEUM METERfES/OTHER
71 '2LOER.AJ:)UlTSCTR-OPERATII\IG
72 OLDE~ADULTS_c:TR-CAPITAL
73 OLDERADULTSCTR.FURNITURE
_ -8~USEUMCAPITAL-BOWMANVIL_~E
84 MLJi!~UMCAPITAL-S::_LARKE
'I',~, ,-,r,o,' ~C:::~~L~~~~I:'!CENTRE
DARLlNG!9.~ CEMETERY -~APITAL
98 _BONDHEADCEMET_ERY
-- - 99 MONTA_GLJETRUST
,OHRP. LOANS
! Is..., Tot.,:"."
._-~{"?;':.-~<%:'-0~~:::?';
~t--+---z~~~~L=V_~RNMENT _'--
__i~~!:Iii~-PROTECr~==------= -
~ INDOOR RECREATION
-55 --PARKDEV;~_F/..cILlTIES
56 PUBLlCWQRKS
--L 57 -- ROAD-S&RELATED
58 SE_WERiWATERIORAIN CONTRO!
Total Development Ch"l~ges
280,481
-3.874,250
'_,220,152
2,353,998
1,884,000
----4-.874,376
1529323
16016581
4017531
371.070
147,643
182,794
478,036
2,064,953
~1;308,~71
3,233,1?3
622,159
10,000
74,324
1234165
7811516
550,2QQ
~1,462
1168164
1759825
17,636
46145
63981
_ 707,386_
60,175
~_!6_09
56,843
-7749
335.479
3,061
1,000
13,966
~
517,622
32,830,116
(107)
(435,O~~)
~6
(194,ef~)
~79
__----.1.12,085
__1,000,676_
1,908,706
~,d:"'. TO, TA~.:~:~:::"~~2D~.":",.!al:,736 822
TOTAL RESERVE FUNDS '
'" '" =+-
Li'JQTES
.,
"
"
..
"
"
(936,302)
(1,739,4oo)
(85,000)
(252,500)
(715,000)
(319,950)
(45,000)
(6,OOO)
(5,000)
(4.1CM,152)
(3,933,718)
(866,100)
(474,805)
(5,274.6231
9 378 775
!--
!---40-:-oo0'
1- 400,000 (1;000,000)N-;;!e6
(79,279)i-.--__ '-5()-'f=OOO. -,_-- - Nole2&
17?!.751
~_ 1__ (1,79-"4~1lNote_!.
{35O,OOOlL___ I 1,791,411
L __;5000 I ,.~,~ (300~~I~:::'
(88,OOO)t m---~ ,---:.7606_3
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j 40,000_.
~-
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,
BUDGET
697,271
future Lon ort.~ us
Includes 8ldinl;i$~e
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'000001
200.000 FleelY!
100...l?\10
, ~,m
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~__n_
I "-----------=--. ---
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1,172,000
1,100,0001
DR~OULT.Q_PER
DR AOULT-cAPTIAL,
DR AOULT-FURN
SEUM -6OW'VI..LE
SEUM .CLARKE
,.'.J..'..>.'>> TYRONE.i::(jM"CE_NTRE
,33;Sj\it79i. BOVv'MANVILLE8,IA
:8,Qa1' OARL;l()tolCEMETERY
1~:'BONOHEADCEMETERY
,;,~Si~ MONTAGUE TRUST -
4721'; OHRP,LOANS
528,622 Sub Totol
21,100,685
{'~::~:f~=- .,-=~t...,.-
i--- !
,
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148,510
845 789
51,000
(9.327.775J _
L:='
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ole GEN _GOVEMEN!
LIBRARY
_ F_I~~ PROTE_C~~Oi'J_
INDCORRECR
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__PUBUC~KS_
RDS&_RELATED
SEWERM'ATER
(3,516.427)
1172000
1100 000
24 584 258
1.457000 I TotaIRIF&Re.
R""onmonde_~ Consoldatetha funds_In Municif>,,-I Entarprio;e Ras_a_,:"" Fund wlh Gen~'" MunicIpal R_~.Fund. bothfu_n_~~ to be u.ad for Municipal Wtda<;,,!,_iIal Requi,ements_ Fund remain.s..~en fo, Fiunciel S\at8ment PUrpOS8S only_
ReportA_om'n3:J.--G1l p,o'o'ida<J for_inc_re..... in_ debenture 50,oog1N 2000.& 7~000 Irl tutu,.. \'."....10 _2003_fol debe~re pal'TTl"ntlo' Mall B.-,.nc~ LiI>IlIrylS50 in AcC#7608:~:~Cl:4) plus addllon 10 ne,meI tren'''',\hrough Acc,.70~7_
CloseP_"'per\yMane~emantRIF.b"'nce_~tS3'8.8e7S1'It~.etwo-enPW.f'ar1<.&CcmmunrtySarYica_sCepti.IRA:,_1 . . [ 1_. .. _ -
Rape,,-rtTr-:J3:o-,-:-!"!0IRoadlHwv:f2 Iigh_ts..coe!s_approx, 300, OOQ,','~"iont<l.ap.p'''''''J.n.3''O' --. F",-- -..., "I -------"" --- __.n,
T"',,"Ia'I~"'U9.h70D7-$625rMun_C~pWor\(s45D1Deb1Relirem!(l~omputar75~___ _ ._ _. . . ...__
CourticeCommun ParkP,o -future draw for Mun., alcen1ribu1Iontcnon.[)e",,1o mentCh., eco onentof ",ectCIS05-:J' 1.2r>atS200in01Tax Fab.'6I01 -
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