HomeMy WebLinkAboutFSD-021-22Staff Report
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Report To: General Government Committee
Date of Meeting: May 9, 2022 Report Number: FSD-021-22
Submitted By:
Reviewed By:
File Number:
Report Subject:
Trevor Pinn, Director of Finance/Treasurer
Mary-Anne Dempster, CAO By-law Number:
Resolution#:
2021 Annual Statement for the Development Charges Reserve Funds
Recommendations:
1.That Report FSD-021-22 be received; and
2.That a copy of this report be posted on the Municipality’s website.
Municipality of Clarington Page 2
Report FSD-021-22
1. Background
1.1 In accordance with the Development Charges Act, 1997, Schedule “A” attached shows
the activity in the Development Charges Reserve Funds for the year ended December
31, 2021, including opening and closing balances.
1.2 Schedule “B” attached shows capital projects which were funded during the year ended
December 31, 2021 with development charges. The table shows the total expenses,
development charge financing and non-development charge financing.
1.3 Schedule “C” attached shows operating expenses which were funded during the year
ended December 31, 2021 with development charges. The table shows the total
expenses, development charge financing and non-development charge financing.
1.4 Schedule “D” attached shows projects which have been previously approved by Council
through resolution or prior years’ budgets. The amount committed relates solely to the
development charges portion.
1.5 This statement is compliant with subsection 59.1(1) of the Development Charges Act,
1997.
2. Additional Information
2.1 For the year ended December 31, 2021, a total of 912 residential building permits were
issued of various types. Approximately 1,135 units were anticipated for 2021 in the
2020/21 Development Charges Background Study. A total of 34 capital fund (2020 – 41)
and 6 (2020 – 11) revenue fund projects have been financed by development charges.
2.2 The Municipality collected $10,444,068 in municipal development charges in 2021, this
compares to $14,526,735 in 2020.
2.3 On January 18, 2021, Council passed by-law 2021-010, approving the Municipality’s
Draft Development Charges Background Study, October 15, 2020 and the Addendum to
the Development Charges Background Study, November 3, 2020 prepared by Watson
& Associates Economists Ltd. The by-law came into force on January 19, 2021 and will
expire five years after that date.
Report Overview
This report complies with the reporting requirements of Section 43 of the Development
Charges Act, 1997 to disclose the annual activity in the Development Charges Reserve
Funds for 2021.
Municipality of Clarington Page 3
Report FSD-021-22
2.4 As identified in Schedule “A”, the General Government DC Reserve Fund has an
available balance of $2,020,998 at December 31, 2021, with commitments in the 2022
Budget of $2,140,469, leaving a deficit of $119,471. The commitments include various
Planning studies and secondary plans, with the largest commitment being the required
update to the Official Plan. The funds available in the DC General Government reserve
fund plus expected incoming development charge proceeds in future periods will be
sufficient to cover the commitments as they arise.
3. Concurrence
Not Applicable
4. Conclusion
It is respectfully recommended that the Annual Statement for the Development Charges
Reserve Funds be received for information and made available to the public by posting
on the Municipality’s website.
Staff Contact: Michelle Pick, Accounting Services Manager / Deputy Treasurer, 905-623-3379
ext.2605 or mpick@clarington.net.
Attachments:
Attachment 1 – Schedule “A” Development Charges Reserve Funds Activity 20 21
Attachment 2 – Schedule “B” Development Charges Reserve Funds Capital Projects 2021
Attachment 3 – Schedule “C” Development Charges Reserve Funds Operating Expenses 20 21
Attachment 4 – Schedule “D” Development Charges Reserve Funds Committed Projects
Interested Parties:
There are no interested parties to be notified of Council's decision.
Schedule A
Attachment 1 to Report FSD-021-22
Municipality of Clarington
Development Charges Reserve Funds Statement
For the 2021 Year
580 581 582 583 584 585 586 587
Total General Library Fire Protection Indoor Park Dev. & Operations Roads and Parking
Government Services Services Recreation Related Facilities Related
Balance as of December 31, 2020 $ (1,782,047) $ (1,734,117) $ (6,527,965) $ (1,602,877) $ (4,241,762) $ (4,485,990) $ (29,111,259) $ (529,198) $ (50,015,215)
Plus:
Development Charge Proceeds (252,299) (467,232) (548,753) (2,962,456) (958,664) (524,123) (4,703,815) (26,726) (10,444,068)
Development Charge Incentives - - - - - - - - -
Accrued Interest Apportionment (21,028) (28,256) (73,882) (84,433) (38,489) (39,705) (333,635) (5,277) (624,705)
Transfer from Revenue Fund (480,020) (480,020)
Transfer from Capital Fund (63,062) (63,062)
Subtotal (273,327) (495,488) (622,635) (3,526,909) (997,153) (563,828) (5,100,512) (32,003) (11,611,855)
Less:
1,592,199
1,221,002
(866)
Amount Transferred to Capital Fund * 7,701 567,029 1,791,698 3,587,431
Amount Transferred to Revenue Fund** 42,427 552,300 2,186,926
Amount Transferred between Reserve Funds (8,050) (16,979) (16,526) (90,855) (133,277)
Subtotal 34,377 - (9,278) 1,592,199 1,221,002 550,503 2,253,144 (866) 5,641,080
Closing Balance as of December 31, 2021 (2,020,998) (2,229,605) (7,159,879) (3,537,586) (4,017,913) (4,499,314) (31,958,627) (562,068) (55,985,990)
Committed Amounts from Prior Years *** 2,140,469 702,890 93,803 3,425,089 1,268,247 17,370,546 25,001,044
Available at December 31, 2021 119,471 (1,526,715) (7,066,076) (3,537,586) (592,824) (3,231,068) (14,588,081) (562,068) (30,984,946)
Committed Amounts from 2022 Budget **** 165,000 78,703 1,070,580 552,820 1,867,103
Balance Available for Future Needs $ 284,471 $ (1,448,012) $ (7,066,076) $ (2,467,006) $ (592,824) $ (3,231,068) $ (14,035,261) $ (562,068) $ (29,117,843)
* See Schedule B
** See Schedule C
*** See Schedule D
**** 2021 Budget (includes 2021 debenture payments)
Note: brackets = funds available, no brackets = shortfall
Total Development Charges collected on behalf of the Region in 2021
Less: amounts paid to the Region 2021
Total Development Charges due to the Region at December 31, 2021
$ 10,918,203.89
10,918,203.89
$ -
Municipality of Clarington
Development Charges Reserve Funds Statement
For the 2021 Year
Schedule B
Attachment 2 to Report FSD-021-22
Capital Expenses
Total Expenses
For 2021
D/C R/F
Financing
Non D/C
Financing
Description
D/C - Emergency Services
Bunker Gear - New recruits
Fleet-Prevention Division (1) EV and (1) EV Charger
78,400
1,221
6,969
733
71,432
488
Tax Levy
Tax Levy
$ 79,621 $ 7,701 $ 71,920
D/C - Park Development & Related Facilities
Rhonda Park Trail (from 1505 Bowmanville Ave.) 50,486 45,437 5,049 Mun Cap Works
Bowmanville Valley Trail (Baseline to Waterfront) 807,988 727,189 80,799 Mun Cap Works
Farewell Creek Park Trail 529,743 197,905 21,989 Mun Cap Works
212,127 Tax Levy
229,000 Can Comm Bldg Fund
(131,278) Trsf OMCC Grant to Bloor St MUP
Newcastle Community Park 335,253 238,728 21,880 Mun Cap Works
70,000 Can Comm Bldg Fund
4,645 Parkland in Lieu
Sidewalk - Pave the Waterfront Trail (Waverly Rd to West Beach Rd) 3,966 3,569 397 Mun Cap Works
Northglen Phase 8 Parkette 8,175 8,175 -
$ 1,735,610 $ 1,221,002 $ 514,607
D/C - Operations
Bowmanville Cemetery expansion 92,169 34,509 7,660 Mun Cap Works
50,000 Tax Levy
2019 - Fleet New - Roads 491,439 442,295 49,144 Mun Cap Works
2020 - Fleet New - Roads 100,351 90,225 10,126 Mun Cap Works
$ 683,959 $ 567,029 $ 116,930
D/C - Roads And Related
Street lighting - RR57 (Hwy2 to 150m N of Stevens Rd) 4,208 4,208 -
Street lighting - RR57 (Conc Rd 3 to Urban Limit) 307,593 307,593 -
Street lighting - Baseline Rd & Lambs Rd 3,930 3,930 -
Various Erosion Protection Works- 2020 454,599 303,081 151,518 Mun Cap Works
Various Erosion Protection Works- 2021 73,817 49,457 24,360 Mun Cap Works
Longworth Ave extension EA (Green to Holt) 23,895 23,895 -
Darlington Blvd (South limit to Hwy2) 16,200 12,960 3,240 Mun Cap Works
Baseline Rd (Lambs to Bennett) 135,759 135,759 -
Grady Drive ( at Foster Creek) Environmental Assessment Completion 31,998 31,998 -
Lake Rd Extension 57,281 50,665 6,616 Mun Cap Works
Baseline Rd Structure ( W of Green Rd ) 10,673 10,673 -
George Reynolds Dr Extension 9,416 9,416 -
Concession Rd 3 Reconstruction ( Middle to Gimblett St) 2,986 2,505 481 Mun Cap Works
Lambs Road interchange at Hwy 401 63,390 63,390 -
King St Cycling Facility ( RR 57 to Roenigk Dr) 15,078 7,539 7,539 Mun Cap Works
Municipality of Clarington
Development Charges Reserve Funds Statement
For the 2021 Year
Schedule B
Attachment 2 to Report FSD-021-22
Capital Expenses
Total Expenses
For 2021
D/C R/F
Financing
Non D/C
Financing
Description
Nash Rd Rehabilitation & Bicycle Facilities (Solina Rd to Hancock Rd) 372,140 372,140 -
Lambs Rd (Baseline to 275m N of Baseline Rd) 66,544 60,127 6,417 Mun Cap Works
Baseline Rd Reconstruction (Trulls Rd to Courtice Rd) 59,562 55,988 3,574 Mun Cap Works
North Street Sidewalk (George to Remi) 4,427 4,427 -
Sidewalk - RR17 (Mill St to CPR) East Side 8,381 8,381 -
Sidewalk - RR 57 (Conc Rd 3 to Urban Limit) East Side 223,363 223,363 -
Scugog St at Wellington St Intersection Improvements 11,723 702 3,213 Mun Cap Works
7,808 Tax Levy
Bloor St Multi Use Path 1,394,776 49,500 910,220 OCIF
167,333 Tax Levy
69,722 Pits & Quarries
198,001 OMCC Funding
$ 3,351,739 $ 1,791,698 $ 1,560,041
Total Capital Expenses $ 5,850,929 $ 3,587,431 $ 2,263,498
Summary of Financing:
7,701 D/C - Emergency Services
1,221,002 D/C - Park Dev/Related Facilities R/F
567,029 D/C - Operations R/F
1,791,698 D/C - Roads and Related R/F
404,000 Municipal Capital Works R/F
69,722 Pits & Quarries R/F
910,220 OCIF
509,187 Tax Levy
66,723 OMCC Funding
4,645 Parkland in Lieu
299,000 Can Comm Bldg Fund
Total Financing $ 5,850,929 $ 3,587,431 $ 2,263,498
Municipality of Clarington Schedule C
Development Charges Reserve Funds Statement Attachment 3 to Report FSD-021-22
For the 2021 Year
REVENUE FUND EXPENSES
Total Expenses
For 2021
D/C R/F
Financing
Non D/C R/F
Financing
Description
D/C - General Government
Planning Studies-Tooley Robinson Subwatershed Study 25,676 10,721 1,191 Secondary Plan Reserve
13,764 Recoverable from Developer
Planning Studies-Bow East Town Ctre Sec Plan 672 604 67 Secondary Plan Reserve
Planning Studies-Courtice Industrial/special study 4 Courtice Employment Lands 34,558 31,102 3,456 Secondary Plan Reserve
$ 60,906 $ 42,427 $ 18,478
D/C - Indoor Recreation
DC Indoor Rec Budget commitments - Newcastle Aquatic Debenture 1,604,356 1,443,920 160,436 10% Tax Levy
DC Indoor Rec Budget commitments - BIS Debenture 164,755 148,279 16,476 10% Debt Retirement
$ 1,769,111 $ 1,592,199 $ 176,912
D/C - Roads and Related
Green Road - debenture payment (Jul 2)
552,300
552,300
-
$ 552,300 $ 552,300 $ -
Total Revenue Fund Expenses $ 2,382,317 $ 2,186,926 $ 195,390
Summary of Financing: 42,427 D/C - General Government
1,592,199 D/C - Indoor Recreation
552,300 D/C - Roads and Related
16,476 Debt Retirement R/F
160,436 Tax Levy
4,714 Secondary Plan Reserve
13,764 Recoverable from Developer
TOTAL FINANCING $ 2,382,317 $ 2,186,926 $ 195,390
Page 1 of 4
Municipality of Clarington Schedule D
Development Charges Reserve Funds Statement Attachment 4 to Report FSD-021-22
For the 2021 Year
Committed Amounts From Prior Years' Budgets and Council Approvals
Amount
Year Project Description Committed
D/C - General Government
2009 Operating 2017 Plan-OP Review-Consulting services growth management & Intensification-Courtice Industrial/special study 4 Bow. West Sec Plan 66,160
2011 Operating Planning studies-Technology Park-streetscape zoning bylaw 23,166
2011 Operating Plan-OP review-miscellaneous/contingency 11,348
2011 Operating 2017 Plan-OP review-commercial policy review-Courtice Industrial/special study 4 Bow. West Sec Plan 22,693
2012 Operating Planning studies-Technology & Planning/Review project 27,686
2015 Unexpended Planning studies-zoning bylaw review-90% DC [10% Prof fees Res tax levy] 108,639
2016 Operating Operations-needs study [10% Prof fees Res tax levy] PO#11074 5,991
2016 Operating Plan studies-waterfront vision implementation plan [10% Prof fees Res tax levy] 90,000
2017 Council Secondary Plan Agreement template [10% tax levy] 18,000
2017 Operating Planning Studies-Tooley Robinson Subwatershed Study 20,733
2017 Operating Planning Studies-Bow East Town Ctre Sec Plan 126,707
2017 Operating Planning Studies-Courtice Industrial/special study 4 Courtice Employment Lands 103,898
2018 Operating Bowmanville West Secondary Plan 14,400
2019 Operating DC Study 7,966
2019 Operating OP Appeal Legal Costs 71,082
2019 Operating Planning Studies 144,000
2020 Operating DC GG Budget commitments - Plan Studies 333,000
2021 Operating DC GG - Official Plan - Economic Development Strategy (90% DC's GG, 10% Econ Development RF (502)) 45,000
2021 Operating DC GG Budget commitments - Plan Studies - Official Plan Review 900,000
Total Committed: $ 2,140,469
D/C - Library Services
2017 Capital Library Collection 114,429
2018 Capital Library Collection 19,589
2019 Capital Library Collection 127,589
2020 Capital Library Collection 127,589
2019 Operating Courtice Library debenture (Oct 17) 243,075
2021 Operating DC Public Library Budget commitments - Courtice Library Debenture 70,619
Total Committed: $ 702,890
D/C - Emergency Services
2020 Capital Bunker Gear - New Recruits 2,266
2020 Capital Fleet- Prevention Division (1) EV and (1) EV Charger 5,536
2020 Operating Fire Master Plan 80,000
2020 Operating New Firefighter Uniforms 6,000
Total Committed: $ 93,803
D/C - Park Development & Related Facilities
2019 Capital Toyota Trail 189,000
Page 2 of 4
Municipality of Clarington Schedule D
Development Charges Reserve Funds Statement Attachment 4 to Report FSD-021-22
For the 2021 Year
Committed Amounts From Prior Years' Budgets and Council Approvals
Amount
Year Project Description Committed
2019 Capital Farewell Creek Trail - Phase 2 219,940
2019 Operating Consulting Parks Design [10% tax levy] 12,850
FND-044-20 Bowmanville Valley Trail (Baseline to Waterfront) 5,594
2020 Capital Farewell Creek Park Trail - Phase 2 95,490
2020 Capital Newcastle Community Park - Phase 1 1,087,737
2020 Operating Consulting Parks Design 13,500
2021 Capital Newtonville Estates Parkette 250,000
2021 Capital Northglen East Neighbourhood Park 650,000
2021 Capital Northglen Phase 8 Parkette 241,825
2021 Capital North Bowmanville Dog Park 230,000
2021 Capital Stuart Park 200,000
2021 Memo Rhonda Park Trail (from 1505 Bowmanville Ave.) 3,613
FSD-047-21 Toyota Trail 225,540
Total Committed: $ 3,425,089
D/C - Operations
2020 Capital Bowmanville Cemetery Expansion-Design & Construction 1,168,247
2021 Capital 2021 - Fleet New - Roads 100,000
Total Committed: $ 1,268,247
D/C - Roads and Related
2011 Capital Baseline Rd Sidewalk- Green to Westside 71,272
2011 Capital Brookhill Tributary Nick Point Remedial Work- C/P closed in 2018, project projected for 2020 Budget 7,101
2014 Capital Brookhill Blvd Oversizing 310,000
2015 Capital Sidewalk-Rudell Rd (Sunset Blvd to Hart) 43,000
2015 Capital Rudell Rd Reconstruction 60,000
2016 Capital Liberty St sidewalk (Longworth to Bons-west side) 16,237
2016 Capital Longworth Ave extension EA (Green to Holt) 11,445
2016 Capital Middle Rd reconstruction (Con Rd 3 to urban limit) 74,319
2016 Capital Soper Creek pedestrian link to Camp 30 338,400
2016 Capital Grady Drive ( at Foster Creek) Environmental Assessment Completion 48,006
2017 Capital George Reynolds Dr Extension 15,801
2017 Capital North Street Sidewalk (George to Remi) 74,002
2017 Capital Longworth Ave and Green Rd Intersection 38,126
2018 Capital Street lighting - RR57 (Hwy2 to 150m N of Stevens Rd) 15,792
2018 Capital Darlington Blvd (South limit to Hwy2) 54,018
2018 Capital Baseline Rd (Lambs to Bennett) 545,258
2018 Capital Green Rd (Harvey Jones to Ross Wright) 70,890
2018 Capital King St Cycling Facility 120,240
2018 Capital Lambs Rd (Hwy2 to Concession St E) 1,947,882
Page 3 of 4
Municipality of Clarington Schedule D
Development Charges Reserve Funds Statement Attachment 4 to Report FSD-021-22
For the 2021 Year
Committed Amounts From Prior Years' Budgets and Council Approvals
Amount
Year Project Description Committed
2018 Capital Sidewalk - RR 34 /Courtice Rd - (Nash Rd to Urban Limit) 16,696
2018 Capital Sidewalk - RR 57 Multi-use Trail - Aspen Springs to Hwy2) 15,000
2018 Capital Intersection Improvements - Green Rd @ Boswell 121,096
2018 Memo Port Darlington subdivision Rd (Port Darlington to east) 140,928
2018 Operating 50% North Newc Drainage Study 11,500
2018 Operating Eng - design 21,141
2019 Capital Nash Rd (Future Clarington Blvd) 20,155
2019 Capital Middle Rd reconstruction (Con Rd 3 to urban limit) 186,750
2019 Capital Baseline Rd Reconstruction (Haines to Lambs Rd) 68,980
2019 Capital Baseline Rd Reconstruction (Mearns to Haines) 63,240
2019 Capital Baseline Rd Structure ( W of Green Rd ) 24,327
2019 Capital Hancock Rd Box Culvert (S of Nash rd) 69,444
2019 Capital Trulls Rd Reconstruction (S of Yorkville Dr to Bloor St) 18,148
2019 Capital George Reynolds Dr Extension 2,350,000
2019 Capital Concession Rd 3 Reconstruction ( Middle to Gimblett St) 95,262
2019 Capital Lambs Rd Interchange @ Hwy 401 - Environmental Assessment 249,931
2019 Capital Nash Rd Rehabilitation & Bicycle Facilities (Solina Rd to Hancock Rd) 69,632
2019 Capital Queen St Extension (St.George to Frank St) 20,000
2019 Capital Trulls Rd Rural Upgrade (Baseline Rd to Bloor St) 3,668
2019 Capital Prestonvale Rd Reconstruction (Baseline Rd to S of Southfield Ave) 13,304
2019 Capital Lambs Rd Reconstruction (Concession St E to CPR) 17,806
2019 Capital Baseline Rd Reconstruction (Trulls Rd to Courtice Rd) 2,186,817
2019 Operating Eng - design 72,500
2019 Operating 50 % North Newc Drainage Study 11,500
2020 Capital Streetlighting - Hwy#2 to 150m N of Stevens Rd 80,000
2020 Capital Longworth Oversizing (West Urban Limit to Green Rd) 162,000
2020 Capital Rudell Rd Reconstruction 1,245,000
2020 Capital Lake Rd Extension (Cul-de-sac to Bennett Rd) 639,872
2020 Capital Haines St (Baseline to Hwy#2) 117,250
2020 Capital Sidewalk - Hwy#2 ( E of Clarington Blvd to RR57) South Side 135,000
2020 Capital Sidewalk - Bloor St (Townline Rd S to 415m Easterly) South Side 30,000
2020 Capital Sidewalk - RR17 (Mill St to CPR) East Side 288,284
2020 Capital Sidewalk - Trulls Rd (Avondale Rd to Hwy#2) East Side 30,000
2020 Capital Sidewalk - Active Transportation Master Plan 70,000
2020 Capital Sidewalk - RR57 Multi-use Trail - CPR Bridge to Stevens Rd 120,000
2020 Capital Various Erosion Protection Works 100,010
2020 Capital SWM Pond - Technology Park 1,600,000
2020 Operating Eng - design 75,000
CL2016-17 Pavement Rehabilitation -Green Road cycling lanes [DC -project #25] - trsf UECF from Trulls Rd for CL2016-17 12,003
PO#10021 CIMA-Clarington Ponds/Clarnew, Newc & WestSide, Bow [50% Prof fees tax levy] 5,068
Page 4 of 4
Municipality of Clarington Schedule D
Development Charges Reserve Funds Statement Attachment 4 to Report FSD-021-22
For the 2021 Year
Committed Amounts From Prior Years' Budgets and Council Approvals
Amount
Year Project Description Committed
PO#8394 Eng - design - CIMA/Longworth Ave W. EA [50% Prof Fees Res] 446
2020 Capital Streetlighting - Hwy#2 to 150m N of Stevens Rd 148,000
2021 Capital Baseline Rd ( Lambs to Bennett) 193,000
2021 Capital Lambs Rd ( Baseline to 275m N of Baseline) 49,710
2021 Capital Darlington Blvd (South limit to Hwy2) 1,183,488
2021 Capital Longworth Ave @ Green Rd intersection 650,000
2021 Capital Green Rd (Harvey Jones to Longworth) 375,345
2021 Capital Bloor St - Multi-use Path 240,000
2021 Capital Hwy #2 Courtice Streetscape 28,800
2021 Capital Various Erosion Protection Works 56,324
2021 Memo OMCC Funding - Bloor St Multi Use Path 6,329
Total Committed: $ 17,370,546
Total Commitments to Development Charges Reserve Funds $ 25,001,044