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HomeMy WebLinkAboutClarington 2022 Final BudgetClari'ngton Budget 2022 Vision for the future Table of Contents Introduction................................................................................................................... 5 BudgetPhilosophy........................................................................................................ 5 Continuous Improvement.............................................................................................6 Operating Budget Overview.........................................................................................6 CapitalBudget Overview.............................................................................................. 7 ClimateActions............................................................................................................. 7 ApprovedStaffing......................................................................................................... 8 FutureInitiatives............................................................................................................9 Significant Impacts on the 2022 Budget...................................................................10 About the Municipality of Clarington.........................................................................13 Organizational Profile.................................................................................................13 2018 to 2022 Municipal Council.................................................................................13 Council's Strategic Plan.............................................................................................15 Snapshot of our Community......................................................................................16 Impact to the Ratepayer — Municipal Taxes.............................................................. 27 2022 Operating Budget Summary.............................................................................. 27 2022 Capital Budget Summary................................................................................... 29 Items for Council Consideration................................................................................30 2022 Governance Summary....................................................................................... 32 Current Organizational Structure............................................................................... 33 OperatingBudget........................................................................................................34 2022 Office of the CAO Summary.............................................................................. 37 Current Organizational Structure...............................................................................39 OperatingBudget........................................................................................................40 2022 Legislative Services Summary..........................................................................44 Current Organizational Structure...............................................................................49 OperatingBudget........................................................................................................50 2022 Financial Services Summary............................................................................. 57 Current Organizational Structure............................................................................... 60 OperatingBudget........................................................................................................61 Claritgon Budget 2022 1 1 2022 Public Works Summary..................................................................................... 66 Current Organizational Structure...............................................................................71 OperatingBudget........................................................................................................74 2022 Community Services Summary......................................................................... 84 Current Organizational Structure............................................................................... 89 OperatingBudget........................................................................................................93 2022 Planning and Development Services Summary............................................103 Current Organizational Structure.............................................................................107 OperatingBudget......................................................................................................108 2022 Emergency and Fire Services Summary........................................................114 Current Organizational Structure.............................................................................116 OperatingBudget......................................................................................................117 Clarington Public Library, Museums and Archives................................................122 OperatingBudget......................................................................................................124 Arts and Culture Overview.......................................................................................127 OperatingBudget......................................................................................................128 External Agencies Overview....................................................................................130 OperatingBudget......................................................................................................131 Long-term Debt Introduction....................................................................................134 AnnualRepayment Limit..........................................................................................134 ExistingDebt.............................................................................................................134 NewDebt....................................................................................................................136 Conclusion.................................................................................................................136 Capital Budget Introduction.....................................................................................138 Summary of 2022 Capital Budget............................................................................139 Capital Projects 2022................................................................................................142 Reserve and Reserve Fund Introduction................................................................158 ReserveSummary.....................................................................................................159 ReserveDefinition.....................................................................................................160 Reserve Fund Summary...........................................................................................162 Reserve Fund Definitions.........................................................................................166 Reserve Fund Contributions and Transfers...........................................................175 Claritgon Budget 2022 1 2 What is Fund Accounting.........................................................................................179 Revenue and Expense Categories...........................................................................180 FinancialPolicies......................................................................................................182 Glossaryof Terms.....................................................................................................184 Acronyms...................................................................................................................189 Claritgon Budget 2022 1 3 Executive Summary a .'71 • .4� �; f1 ���, CEP - � •R � r�� �... r�� - Dsk�oNrdl�dY S�L � _ I it J.�I-- .� l ��r [ ■ � ��� •� �, + �. Introduction The Municipality of Clarington is pleased to present its 2022 Final Budget to Council and taxpayers. The Municipality's financial plan for 2022 serves as a document that guides policy, strategic decision -making and service levels. It includes a broad overview of the operations, current financial position and capital and operating budgets of the Municipality. Through Council, the Municipality delivers a wide range of services, including local roads, recreation facilities and programming, parks and fields, municipal law enforcement, fire and emergency services, building inspection and local planning. The Region of Durham provides services such as regional planning, water and wastewater, social housing and social services, regional roads, Provincial Offences Act court services, police and ambulance services. Budget Philosophy The Municipality of Clarington takes the management and stewardship of public funds seriously. Staff continually review and refine the Municipality's budget process to provide Council with the information required to enable effective and timely decision making. To ensure that the budget and financial position is reasonable, various metrics are tracked internally and compared to similar municipalities. The Municipality participates in the annual BMA Study, a benchmarking study that has identified several key performance indicators for municipalities. The study also provides comparative information with similar municipalities as part of the package. Important metrics from the Study have been included to highlight the Municipality's fiscal health. Compiling the annual budget involves staff at various levels from across the organization. Financial Services begins by issuing budget guidelines and base budgets to departments. The respective managers and department heads review and amend the budgets as required. Once Financial Services has consolidated all the information from the various sources, the Director of Financial Services meets with each Department Head to review the operating and capital budgets. Staff keep in mind Council guidelines, strategic priorities and other factors in the municipal sector that may impact the Municipality over the next several years. A significant consideration for the 2022 budget is the impact of the COVID-19 pandemic on our ability to operate and taxpayers within the Municipality. Once the reviews are complete, a draft budget was presented to Council and the public for discussion and consideration at the Special General Government Committee meetings held on January 13, February 4 and February 14, 2022 where through council deliberation the final budget was ratified and the municipal tax rate of 2.11 per cent was approved. Meeting minutes for the Special General Government Committee meeting for January 31 & Feb 4 and Feb 14 Update for Council Budget Ratification Meeting are posted on the Municipality's website. ='arWou Budget 2022 1 5 Continuous Improvement The Municipality's budget process focuses on containing costs and implementing best practices, intending to demonstrate leadership in financial management and provide residents with value for their property tax dollar. This approach to the budget and operational improvement has resulted in several specific cost savings that are reflected in the 2022 final budget, such as: • Reduction in consulting expenses; • Reducing travel expenses to reflect an increase in virtual meetings and learning opportunities; • Continued reductions in office supplies from increased electronic usage and working from home; • Savings in paper and printing supplies from the recent investment in digital agendas and other paperless initiatives; • Savings in utilities from investment in modern energy -efficient lighting and HVAC systems. These are a few examples of continuous improvement opportunities that have been identified by staff. Operating Budget Overview Council adopted a policy in 2019 that sets out a range for the year -over -year increase in the tax levy. The low end of the range is based on the annual Consumer Price Index (CPI) as of July. The CPI for July 2021 was 3.5 per cent; however, this partly due to the COVID-19 recovery and was not expected to be indicative of 2022 inflationary pressures. Staff, similar to last year when CPI was depressed due to the COVID-19 pandemic, looked to the Bank of Canada and other economic forecasts to determine a likely inflationary factor to use. The range prescribed in the Budget Policy, using 2 per cent as a forecast for inflation is 2.63 per cent to 4.38 per cent with a mid -point of 3.95 per cent. This range considers the inflationary factor plus an amount for funding infrastructure replacement through the asset management plan. Council direction for 2022 was a target increase of 3.95 per cent, council ratified an increase of 2.11 per cenl which is 1.84 per cent less than the suggested target. Over the past few years, the Municipality has continued to see increased growth. Since 2009, the Municipality has seen increased assessment growth averaging 6.0 per cent annually. Assessment growth includes both new growth (i.e. brand-new development) and market growth (i.e. increase in the value of existing properties); however, as a result of the COVID-19 pandemic the market reassessment originally scheduled to take ='arWou Budget 2022 1 6 effect for 2021 has been postponed until at least 2024. As the market value has increased, the tax rate has seen a decrease to reflect that the Municipality's spending needs have increased at a lower rate than assessment growth. To put the budget into context for the residents, every additional 1.0 per cent increase in the property tax levy is approximately $653,685 added to the operating budget. This increase is approximately equal to $15.44/year for the average residential assessment of $393,443. Therefore, a 2.11 per cent increase will be $32.58/year or $2.71/month. The Municipality's tax levy is approximately $68.2 million which includes $8.3 million to capital projects and $5.1 million to reserves and reserve funds. The total operating transfers from reserves and reserve funds for 2022 are $5.7 million. The Municipality of Clarington collects taxes for the Region of Durham, as well as the Province of Ontario to fund public education. Approximately 50 per cent of the property tax bill relates to services provided by the Region of Durham. An additional 17 per cent goes to the Province to fund education. The remaining 33 per cent is kept by the Municipality to provide local services and infrastructure investment to residents in Clarington. Capital Budget Overview In addition to the delivery of services, the Municipality is responsible for the maintenance and replacement of municipal capital assets such as facilities and roads. The value of these assets at their original cost is approximately $768.1 million. Aging infrastructure is an issue faced by all municipalities. Often the cost of infrastructure requiring rehabilitation exceeds available funding. This situation is referred to as an infrastructure gap or deficit. The Municipality's capital investment in 2022 is approximately $99 million which includes $8.3 million directly from the tax levy, $10.4 million from development charge reserve funds, $67.5 million from debt which will be repaid from both future development charges and property taxes and $12.2 million from reserve funds which includes Canada Community Benefit (formally known as Federal Gas Tax) and Ontario Community Infrastructure funding. Climate Actions Since the approval of the plan by Council on March 5, 2021, staff have been diligently working to move forward with the implementation of the Clarington Corporate Climate Action Plan (CCCAP). Staff have created an iterative Climate Action Implementation Guide to coordinate the implementation of climate actions across all departments over the next five years. The guide outlines the overall annual climate action implementation cycle, prioritizes actions Clangors Budget 2022 1 7 for implementation by year over the next five years, and identifies responsible departments and resource needs. In addition, staff have developed action -specific work plans for actions identified for implementation in 2021 and 2022. These iterative work plans will guide the performance of specific climate actions and outline responsibilities, current practices, supporting tasks, timelines, financials, and indicators for each action. Each departmental section below contains an overview of the actions undertaken in 2021, followed by actions planned for 2022 as prioritized by the Interdepartmental Climate Change Working Group. Approved Staffing The budget includes the following approved positions: Community Services • Upgrade the Customer Service Assistant Coordinator from a part-time position to full-time for a net impact of approximately $34,000 Emergency and Fire Services • Four existing Firefighters Class 1 will be promoted to the rank of Captain, an approximate cost is $95,500 • Four new Firefighters Class 5 will be hired to allow the existing Platoon Chiefs to move off the active apparatus, an approximate cost is $311,100 • One Training Officer to meet the existing training needs of firefighters, improve efficiency and reduce overtime, an approximate cost is $153,000 • $150,000 of the total cost for the new positions and promotions is funded by the Future Staffing Reserve Fund Financial Services Convert a manager position in IT to a Solutions Analyst and a Support Technician to better reflect the IT needs of the organization. Approximate cost is $18,700 Financial Analyst position -specific for Asset Management funded by the Ontario Community Improvement Fund to meet the changing regulatory requirements for asset management plans. The funding for this position is limited to $80,000. ='arVou Budget 2022 1 8 Legislative Services • HR Associate to meet ongoing and expected demands of the organization, approximate impact of $91,100. Two new part-time Municipal Law Enforcement Officer I to address ongoing operational needs, funded by parking revenues, the net impact is $0. Temporary Clerk II to meet anticipated needs of the 2022 Municipal Election. This is funded through the Municipal Election Reserve and has a net impact of $0. Planning and Development Services • Clerk II for administrative support of all divisions within the Department. A re- allocated staff member has currently completed this work; the needs are permanent based on the anticipated increase in workload due to development. Net impact is $60,100, offset by budgeted increases in Planning and Development Revenues. Senior Planner in the Development Review Division to meet the expected increased demand for development reviews. The expected impact is $101,100, which is partially offset by the anticipated increase in Planning and Development Revenues. Plans Examiner and an additional Building Inspector to the Building Inspection Division. These positions are legislatively funded by building permit revenues and the Building Inspection Reserve Fund. There is no impact to the tax levy for these positions. Public Works Utility Locates Technician to improve the Municipality's ability to meet locate timelines. This position is funded by the elimination of the contract to provide service. This position has a net savings of approximately $6,300. Create a GIs and Asset Management Technologist to meet the ongoing needs for asset management and mapping in the Public Works Department. Net impact is $80,400. Details on the needs for these positions are found within the respective departments. Future Initiatives Infrastructure deficits and long-term fiscal sustainability are areas of ongoing concern for municipalities across Ontario. Staff will continue to update the Municipality's Asset Clangors Budget 2022 1 9 Management Plan as we move towards increasingly more complex legislative requirements for asset management. Staff will also combine the development charges plan, asset management plan, and strategic plans into one comprehensive financial plan, ensuring fiscal sustainability is considered when making future decisions. Significant Impacts on the 2022 Budget The following summarizes significant factors that have influenced the 2022 Operating and Capital Budget. There are many changes to accounts that vary from year to year; the following summarizes the significant impacts. Community Services The Community Services Department continues to be the most heavily impacted by the COVID-19 pandemic. Expenses in 2022 have increased due to anticipated plans to increase programming and recreation facility usage in 2022 gradually. Revenues are lower than pre -pandemic levels as it is anticipated that capacity restrictions and demand will continue to be lower until June 2022.;Despite reduced capacity, the expenses to run programs will return to pre -pandemic levels and, in some cases, will be increased due to cleaning protocols and personal protective equipment. Emergency and Fire Services As part of the Fire Master Plan, several investments in staffing were recommended for long-term efficiency and effectiveness of the Emergency and Fire Services Department. These investments are approximate $559,600. Financial Services The Municipality continues to see increases in the usage of technology in the delivery of its service. As a result of using software and hardware as a service, there are increased costs for software maintenance and hardware costs, which are also typically in US dollars. The increase in hardware and software costs is approximately $330,000. In 2022, the Municipality has renewed leases for land that is used for the trail network, in the past this has been recorded as a tax write-off. Starting in 2022, these will be shown separately as staff feel that the existing write-off provision is appropriate the split represents an additional cost. The Municipality continues to see reduced interest income, the budget for investment income has been reduced and it is hoped that the increase in the economy and a shift in the type of investment will allow the Municipality to improve its investment return. ='arWou Budget 2022 1 10 Legislative Services The Municipal Election will be held in 2022, these costs only occur every four years and have been offset by a transfer from the Municipal Election Reserve. Legislative Services have included two additional Part-time Municipal Law Enforcement Officer I to meet ongoing demand as a result of taxpayer calls, the enforcement of Provincial emergency orders (which is outside of the control of the Municipality), and the ability to provide additional coverage throughout the evenings and weekends. Planning and Development Services Planning and Development Services will assume the responsibility for the coordination of economic development activities within the Municipality. The contract with the Clarington Board of Trade (CBOT) has transferred from the Office of the CAO to a newly created sub -department in Planning and Development Services to ensure that the costs of economic development are in one area. The new Economic Development Coordinator, approved by council in 2021, is included in the Planning and Development budget. Public Works Effective January 1, 2022, changes to environmental regulations will significantly impact how the Municipality deals with the disposal of waste collected through its street sweeping operations. In the 2022 budget, $655,000 has been added to the Public Works operating budget to dispose of street sweepings. Public Works has seen an increase in contract costs for snow removal at facilities and sidewalks, grass -cutting contracts and other service delivery areas. It is anticipated that many of these increases are a result of COVID-19 related inflationary pressures and may stabilize in 2022 to 2023; however, the Municipality has also assumed the responsibility for additional winter maintenance of trails, hall boards, and other facilities which increases the scope of the services provided. Conclusion The 2022 final budget holds the levy increase in line with the consumer price index level of inflation. While significant growth in 2022 provides additional funding, the Municipality will look ahead when prioritizing capital projects, mitigating grant reductions and closing the infrastructure deficit gap. The final budget attempts to maintain established service levels while allocating additional funds to maintain our aging infrastructure and support the Municipality's strategic priorities. 2022 is another year of unknowns. Best estimates have been used to budget for the impacts of COVID-19; however, it continues to be a fluid situation. Clangors Budget 2022 1 11 Overview - V-1 ir About the Municipality of Clarington The Municipality of Clarington is a beautiful community that forms the eastern boundary of the Greater Toronto Area. Clarington is one of eight municipalities located in the Region of Durham. With an estimated population of over 100,000 and growing, Clarington offers residents a blend of city living and rural charm. Clarington is a geographically large municipality, covering an area of approximately 611 square kilometres consisting of four major urban centres and 13 hamlets. Residents enjoy waterfront trails alongside Lake Ontario, Greenbelt -protected farmlands and the natural beauty of the Oak Ridges Moraine. Organizational Profile The Municipality of Clarington is a lower -tier municipality within the Region of Durham. The Municipality is responsible for providing local roads, recreation services, stormwater management, local planning, building code inspections, municipal law enforcement, park maintenance, among other services that impact the daily lives of our residents. 2018 to 2022 Municipal Council The Municipality's governance is made up of the mayor, two regional councillors and four local councillors. The Council for the Municipality of Clarington consists of • Mayor Adrian Foster • Regional Councillors Joe Neal (Ward 1 and 2) and Granville Anderson (Ward 3 and 4) Local Councillors Janice Jones (Ward 1), Ron Hooper (Ward 2), Corinna Traill (Ward 3) and Margaret Zwart (Ward 4) Claritgon Budget 2022 1 13 M. Perini Emergency and Fire Services � S. Brake Public Works Budget 2022 1 14 Council's Strategic Plan Clarington's Council has developed a Strategic Plan to guide the Municipality and set out its vision for the next four years. The purpose of this plan is to provide strategic priorities and a road map for Council and Staff to determine the best way to provide services and help the community thrive. The Strategic Plan outlines five strategic priorities for the 2019 to 2022 term of Council: Engaged Communities • Enhance two-way communication with the community • Establish and develop a unique Clarington brand for promoting our community Strong Economy • Complete the implementation of the Downtown Plans • Create partnerships in broadband expansion, working towards 100 per cent connectivity • Create partnerships to promote investment in infrastructure to make natural gas more accessible • Expand our transportation network into commercial and industrial areas • Explore an economic development strategy/ framework in collaboration with the business community and other stakeholders Sustainable Infrastructure Growth • Develop an Affordable Housing Policy • Develop strategies for infrastructure investments, including employment lands Legacy Projects • Clearly articulate our plans for the Courtice waterfront and Port Darlington waterfront • Pursue a final decision from Atomic Energy of Canada Limited (AECL) and Canadian Nuclear Laboratories (CNL) respecting the disposition of lands for the Port Granby Nature Reserve • Develop the concept, financing, project plan and potential construction schedule for the South Bowmanville Recreation Centre • Articulate a vision of a Performing Arts space Clangors Budget 2022 1 15 • Make a decision on Camp 30 Environmental Sustainability Advance waste reduction initiatives by promoting the four Rs: Refuse, Reduce, Reuse, and Recycle Snapshot of our Community The Municipality annually participates in the BMA Management Consulting Inc. Municipal Study, a municipal comparative study on behalf of 110+ municipalities in Ontario. In 2021 there were seven Durham Region participants (Scugog, Brock, Pickering, Whitby, Oshawa, Clarington, Ajax), 24 Greater Toronto and Hamilton area participants and 27 municipalities with populations over 100,000. Socio-Economic Indicators Socio-economic indicators assist a municipality by providing insight into its ability to generate revenue compared to the municipality's demand for public services. Socio- economic indicators also allow municipalities to be considered for their appropriateness for comparison. Population Density Population density is an indicator of economies of scale in providing services to residents of the Municipality. In densely populated areas, certain services may be delivered more cost -efficiently. The Municipality of Clarington has the sixth -lowest population density among the Greater Toronto and Hamilton Area (GTHA) municipalities within the survey. With a land area of 611 square kilometres, the Municipality of Clarington is roughly the geographical size of the City of Toronto at 630 square kilometres. However, the Municipality has a population density of 168 people per square kilometre, which is 28 times lower than the City of Toronto's 4,708 people per square kilometre. Population Density per Square KM 1500 1000 500 0 2017 2018 2019 2020 2021 ■ Clarington ■ GTHA Average Survey Average C arWou Budget 2022 1 16 Population Growth The Municipality of Clarington has experienced significant growth since 2011. This growth puts upward movement in our assessment base as more residential, commercial and industrial properties are built to support that population. Growth does put pressure on municipal budgets as it increases the need for infrastructure to support the development and correspondingly increases the demand for services required by the increasing population. Since 2006, a period of 16 years, the Municipality's population went from 77,820 to an estimated 102,973 in 2021. This represents a growth of approximately 32.3 per cent. Over the same period, population growth within the GTHA was approximately 26 per cent, while the survey average was 22.1 per cent. Population Growth 35.0% 30.0% 25.0% 20.0% 15.0% 10.0% 5.0% No .. 0.0% 2006 to 2011 2011 to 2016 2006 to 2021 ■ Clarington ■ GTHA Average Survey Average Average Household Income When determining its budget, a factor for the Municipality is ensuring taxes are affordable. An indicator of affordability is comparing the property tax burden with the average household income. While the Municipality has a lower average household income than the average of the GTHA, it is higher than the average for the Province. The municipal burden as a percentage of household income in Clarington is 4.4 per cent, the GTHA average is 4.6 per cent. It should be noted that the total burden as a per cent of household income in the City of Toronto, which we often hear has lower taxes, is the same as in Clarington at 4.4 per cent. C arWou Budget 2022 1 17 Estimated Average Household Income $ 160,000 $ 140,000 $ 120,000 $ 100,000 $ 80,000 $ 60,000 $ 40,000 $ 20,000 2017 2018 2019 2020 2021 ■ Clarington ■ GTHA Average Survey Average The average household income has steadily increased over the past ten years as highlighted in the following chart. Average Household Income 2011 to 2021 $150,000 $100,000 $50,000 Average Household Income GTA Average Survey Average As can be seen above, the gap between the Municipality's average household income and the GTA average has shrunk over the past ten years. This could be a result of local economic development as well as increased commuter migration from higher -cost areas to Clarington. Property Assessment Municipalities raise a significant portion of their revenues by charging taxes on each property's assessment, as provided by the Municipal Property Assessment Corporation (MPAC). A robust and growing assessment base makes generating revenue easier for municipalities. A declining assessment base could result in significant tax increases to maintain revenues. Weighted assessments consider the fact that non-residential taxpayers pay taxes as a ratio to the residential tax rate. Weighted assessments convert the actual assessment C arWou Budget 2022 1 18 into the equivalent value for a residential assessment. The approved tax ratios impact weighted assessment; the Region of Durham has the authority to determine the tax ratios for all municipalities within the Region. Clarington has a lower assessment, the base for which property taxes are generated compared to both the GTHA and the survey average. This reflects the assessed values of properties being lower in Clarington than our western neighbours. The GTHA municipalities have a higher -than -average weighted assessment. This is partly explained by the high commercial and industrial assessments in the City of Toronto, which pay a significantly higher portion of the property tax burden for that city. Weighted Assessment per Capita $ 300,000 $ 250,000 $ 200,000 $ 150,000 $ 100,000 $ 50,000 2017 2018 2019 2020 2021 ■ Clarington ■ GHTA Average Survey Average Financial Indicators Financial indicators and some socio-economic indicators combine to provide a foundation for a municipality to evaluate its economic outlook and performance. Sustainability The ability to provide and maintain service and infrastructure levels without resorting to unplanned increases in rates or cuts to services Financial position is the difference between the financial assets (what we own) and liabilities (what we owe). The Municipality has a solid financial position per capita. For the years 2016 to 2020, the Municipality has a higher financial position per capita than both the GTHA average as well as the overall survey average. In 2021, the Municipality had a higher financial position than the GTHA but is slightly lower than the survey average. The financial position is also increasing, we own more than we owe, which provides better sustainability. C aiou Budget 2022 1 19 Financial Position per Capita $ 900 $ 800 $ 700 $ 600 $ 500 $ 400 $ 300 $ 200 $ 100 2r' 2017 2018 2019 ■ Clarington ■ GTHA Average Survey Average ro Capital assets are amortized, this is an accounting principle that allocates cost over time, based on its estimated useful life. The "asset consumption ratio" measures the amortized value of the assets versus the historical costs of the assets. It shows how much of the useful life has been used; a higher ratio may indicate a need for significant investment in assets to maintain service levels. The Municipality of Clarington has a significantly lower tax asset consumption ratio than the survey which indicates that our assets have a lower amortized value. This likely is reflective of newer assets in our inventory and the recent growth of the Municipality, which results in newer growth -related infrastructure. It should be noted that the trend from 2016 has been an increasing ratio which indicates that assets are being amortized quicker than new assets are being added; this is an indicator of a growing infrastructure gap(deficit). A stable ratio would indicate a municipality is investing in new assets at a rate equal to the use of assets for the year. A decreasing ratio may indicate a growing municipality or a municipality that is investing more annually than the annual amortization amount. C arWou Budget 2022 1 20 45.0% 44.0% 43.0% 42.0% 41.0% 40.0% 39.0% 38.0% 37.0% 36.0% Flexibility 11 2016 Tax Asset Consumption Ratio 2017 2018 ■ Clarington ■ Survey Average 2019 The ability to issue debt responsibly without impacting the credit rating. Also, the ability of the Municipality to generate the required revenues. 2020 Much of the revenue that the Municipality of Clarington receives is from property taxes. Every year a portion of ratepayers do not pay their property taxes. This forms the taxes receivable balance. The Municipality has seen a relatively consistent level of taxes receivable as a per cent of taxes levied. The Municipality is significantly lower than the survey average. The Municipality has been successfully collecting on property tax arrears and does not have a collection problem. C arWou Budget 2022 1 21 Taxes Receivable as a % of Taxes Levied 7.0% 6.0% 5.0% 4.0% 3.0% 2.0% 1.0% 0.0% 2016 2017 2018 2019 2020 ■ Clarington ■ Survey Average The rates coverage ratio provides a measure of a municipality's ability to cover costs through own sources of revenue such as taxation and user fees. The Ontario Ministry of Municipal Affairs (MMAH) indicates a basic target of 40 per cent, an intermediate target of 60 per cent and an advanced target of 90 per cent. The Municipality of Clarington has been in the advanced range (90 per cent or higher) since 2017 and was close to the threshold in 2016. The Municipality does not receive operating grants from other levels of governments, other than project specific funding and does receive capital funding from senior levels of government. Rates Coverage Ratio 95.0% 94.0% 93.0% 92.0% 91.0% 90.0% 89.0% 88.0% 87.0% 86.0% 2016 2017 2018 2019 2020 ■ Clarington ■ Survey Average C arWou Budget 2022 1 22 Reserves and Reserve Funds Reserves and reserve funds are essential fiscal tools used in long-term planning, internal financing and dealing with unanticipated situations in the municipality during the year. Vulnerability Addresses a municipality's vulnerability to external sources of funding that it cannot control and its exposure to risk Glenn Budget 2022 1 23 Tax Discretionary Reserves as % of Own Source Revenues 100.0% 90.0% 80.0% 70.0% 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% 2018 2019 2020 ■ Clarington ■ Survey Average Debt 2021 It is important to be aware of the level of debt and the resulting debt servicing obligations to ensure that the reliance on debt is maintained at a manageable level. The use of debt is reasonable for many reasons, including intergenerational equity; the taxpayer benefiting from the service is paying for it. Tax Debt Outstanding per Capita $600 $500 $400 $300 $200 $100 � ■ - Clarington Survey Average 0 2016 0 2017 0 2018 0 2019 ?n?o The Province of Ontario has regulated that municipalities are limited to debt servicing (interest and principal) costs of 25 per cent of own source revenue. The Municipality is currently well below this threshold at 2.9 per cent, most of which is funded from development charges. C arWou Budget 2022 1 24 Tax Debt Charges as a % of Own Source Revenue 5.0% 4.5% 4.0% 3.5% 3.0% 2.5% 2.0% 1.5% 1.0% 2016 2017 2018 2019 2020 ■ Clarington ■ Survey Average A general benchmark for debt to reserve ratio is 1:1; ideally, debt should not exceed the total that is held in reserve and reserve funds. The Municipality's ratio is 0.1:1, which means that for every $0.10 of debt the Municipality has $1.00 of reserve and reserve funds. This is a healthy ratio and is an indication that the Municipality has available debt capacity for future needs as a percentage of own -source revenue. Debt to Reserve Ratio 1.2 1.0 0.8 0.6 0.4 0. ■ 0.0 2016 2017 2018 2019 2020 Clarington Survey Average Municipal Levy While the public will often compare municipalities' tax levies, it is hard to find a true "apples to apples" comparison as each municipality is different. The net municipal levy per capita indicates the total net levy required to provide services; it is not necessarily an indicator of quality or value for money. The Municipality of Clarington is below the average levy per capita for the GTHA and the survey average. This may indicate room within the tax levy for service enhancements or investment(s) in infrastructure. Glawnff Budget 2022 1 25 Property Assessment A majority of our revenue comes from property taxation. The Municipal Property Assessment Corporation (MPAC) conducts the assessment of properties and is independent of the Municipality. Significant growth of assessment and population has occurred since 2008, with considerable growth in the past two assessment cycles (2012 and 2016). The following chart shows the historical and current assessments from 2012 to 2022: Historical Assessment 2013 to 2022 20,000,000,000 15,000,000,000 10,000,000,000 5,000,000,000 2013 2014 2015 2016 2017 2018 ■ Residential ■ Non -Residential 2019 2020 2021 2022 The chart demonstrates that most of the Municipality's assessment is through the residential tax class. The 2022 tax assessment mix is as follows: Tax Class Residential 2022 Assessment $14,003,338,701 Percentage 83.4% Farmland 561,924,730 3.3% Multi -residential 158,158,200 0.9% Commercial 1,080,999,088 6.4% Industrial 118,184,200 0.7% Large industrial 181,917,112 1.1 % Pipeline 56,071,000 0.3% Managed forest 42,269,100 0.3% Budget 2022 1 26 Tax Class 2022 Assessment Percentage , W�$16,787,140,23 The 2022 assessment mix of residential, commercial, industrial and other property classes is consistent with the past assessment mix of the Municipality. Conclusion of Snapshot The Municipality of Clarington is a financially stable, sustainable and flexible organization. The municipal tax levy is below average for the Region of Durham and meets indicators for being at an affordable rate. As the Municipality continues to grow and requires replacement of existing infrastructure, there will be increasing pressures on the Municipality's tax levy and debt capacity. Impact to the Ratepayer — Municipal Taxes The Municipality typically discusses the annual change in funding regarding a tax levy increase, as opposed to a tax rate increase. The tax levy is the Municipality's amount to charge in property taxes to fund its operating and capital needs. The target increase for the 2022 draft budget was 3.95 per cent. This target has been met as the 2022 final increase is well below the target at 2.11 per cent. 2022 Tax Levy The average residential property is assessed at approximately $393,443 (2021 - $394,000). A 1.0 per cent increase in the tax levy is an average change of approximately $15.44. Please note that this is the average impact, individual properties will differ based on the assessed value of that property. The impact per $100,000 value of assessment is approximately $3.92. For example, if your home is assessed for tax purposes at $400,000, the municipal portion of your tax bill will increase $33.12 at the Municipality's final levy increase of 2.11 per cent. 2022 Operating Budget Summary The Municipality completed several organizational changes in 2020 (March 6,2020 approved corporate reorganization). Administratively, changes to the general ledger were made to minimize the required new accounts to be created and preserve as much historical data as possible. For this document, historical information has been presented to reflect the current organizational structure. Glawnft Budget 2022 1 27 1 • Actuals ($100,645) 2020 Actuals $336,553 Description Unassigned 21 1 Budget $0 2021••- $0 1 ••- $0 •- $0 576,437 2,582,268 Financial Statement Purpose 0 0 0 0 74,302,451 75,244,576 Non -Department Accounts 75,881,769 79,044,602 76,228,656 2,815,946 1,019,593 784,658 Mayor & Council 817,063 810,336 814,956 4,620 1,736,846 1,814,960 Office of the CAO 1,791,979 1,755,525 1,397,977 357,548 4,267,010 4,812,543 Legislative Services 5,207,018 4,985,589 4,572,205 413,384 11,339,977 10,059,786 Financial Services 7,387,215 7,325,502 7,402,116 76,614 13,976,212 13,969,830 Emergency and Fire Services 13,210,861 13,524,026 14,071,167 547,141 41,189,380 40,069,420 Public Works 25,266,641 27,448,416 27,718,313 269,897 15,232,003 14,025,028 Community Services 13,672,132 13,914,614 11,640,609 2,274,005 2,466,678 2,941,275 Planning and Development Services 3,819,557 4,474,072 3,958,021 516,051 3,876,841 3,983,364 Libraries/Museums 3,755,775 3,671,599 3,716,083 44,484 214,976 217,956 Culture 219,366 219,366 224,606 5,240 673,531 734,162 External Agencies 734,162 915,557 712,603 (202,954) $22,166,387 $21,087,226 Total $1 $1 $1 $1 C aiou Budget 2022 1 28 2022 Capital Budget Summary ExternalReserve Development Department Tax Levy Financing Reserves Funds Charges DC Debt Legislative Services $0 $0 $0 $50,000 $0 $0 Financial Services 203,500 0 0 156,000 0 0 Emergency and Fire Services 137,000 0 0 60,000 0 0 Public Works 6,504,796 0 375,000 10,108,754 10,146,025 0 Community Services 732,500 0 200,000 1,813,500 0 67,457,550 Planning and Development Services 646,075 0 71,765 45,000 0 0 Libraries/Museums 80,000 0 0 0 243,075 0 C arWon Budget 2022 1 29 Items for Council Consideration Each year there are items up for consideration during the budget process which are brought forward by a member of Council or the public. There are also items which staff are looking for Council direction on. In 2019, the Municipality passed the Budget Policy, which provided a target range that staff use to develop the budget. In November 2021, Council directed a specific target amount of 3.95 per cent. The following list are items, formerly known as the "B list" which were not included in the draft budget but were highlighted for Council's consideration. Operating Description Budget Tax Levy Tax Levy Approved SectionBudget •, $ Impact Yes/No Impact Newcastle Community Hall Board request for Community $23,900 0.04% $0.55 Yes funding above Services Council directed amount Heritage Grant Planning and Incentive Development 11,500 o 0.02 /0 0.27 Yes Services Proposed increase to Community Services Community Building Services 315,000 o 0.48 /a 7.31 Yes Refurbishment Reserve Fund for arenas ear 2 of 3 Proposed staffing - Financial 133,100 0.20% 3.09 No Insurance and Services Risk Manager Proposed staffing - Financial 89,000 0.14% 2.07 No Solutions Services Analyst (IT) Proposed Financial 75,800 0.12% 1.76 No staffing- Buyer Services Glarinon Budget 2022 1 30 Clarinnn Budget 2022 1 31 2022 Governance Summary Overview The Municipal Act, 2001 defines the responsibilities of the Mayor and Council. Our Council membership includes an elected Mayor, two elected Regional Councillors and four elected Local Councillors. The Mayor holds dual roles as the Head of Council and the Chief Executive Officer of the Municipality. As the Head of Council, the Mayor presides over Council meetings so that its business can be carried out efficiently and effectively; provides information and recommendations to Council with respect to the role of Council; and represents the Municipality at official functions. As the Chief Executive Officer, the Mayor upholds and promotes the purposes of the Municipality and fosters public interest and involvement in the Municipality and its activities. The Mayor is one of three representatives of Clarington to the Regional Municipality of Durham (the "Region") Council. Regional Councillors have many responsibilities as elected officials. Regional Councillors participate on Regional Council and Committees to make decisions for the Region as well as Clarington's Council and Committees. Local Councillors have similar responsibilities as Regional Councillors, however, do not represent the Municipality at Regional Council. Local Councillors may sit on several local committees as Council representatives. C arWon Budget 2022 1 32 Current Organizational Structure G1arinnn Budget 2022 1 33 Operating Budget Budget Summary 2019 Actuals 020 Actuals Description 100 Mayor 2020 Budget Budget Budget Change Revenue Expenditures $318,931 $263,835 Salaries, Wages & Benefits $250,702 $249,108 $241,313 $7,795 43,647 25,619 Materials & Supplies 61,867 59,341 56,677 2,664 0 5,000 Transfers from Res / RF / Cap Fund 0 0 0 0 105 Council Revenue Expenditures 604,398 443,437 Salaries, Wages & Benefits 433,124 430,517 439,596 9,079 3,864 2,132 Materials & Supplies 9,070 9,070 9,070 0 106 Ward Council Revenue Expenditures 25,819 24,756 Materials & Supplies 38,300 38,300 42,800 4,500 107 Regional Council Revenue Expenditures 22,934 19,879 Materials & Supplies 24,000 24,000 25,500 1,500 C arWon Budget 2022 1 34 Budget Highlights The following items highlight the 2022 budget for Mayor and Council (Governance): Mayor • Reduced budgets for Materials and Supplies by approximately $2,700 including a reduction in advertising expenses of $2,500. Ward Council • Increased Materials and Supplies by $4,500 for three wards reinstating $1,500 for conferences. As this is an election year, it is recommended that these amounts not be reduced as there is potential that incoming members of Council would require training in November/December of 2022. Regional Council • Increased Materials and Supplies by $1,500 for conference expenses, per above it is recommended that this amount remain in the budget as there could be a desire for training in the fall of 2022. ='arVou Budget 2022 1 35 y�mtegic Clariagton Budget 2022 1 36 2022 Office of the CAO Summary Department Overview The Chief Administrative Officer (CAO) is responsible for the overall management of the corporation. This includes policy development, staffing, communications and support for Mayor and Council. The CAO's mandate is directed by the corporate strategic plan, as set by Mayor and Council, which outlines their key priorities for the 2018-2022 term. The Communications function lives within the Office of the CAO as it plays a crucial role in organizational development and growth. It also serves an important external function by managing all communications channels to ensure that Council priorities and key developments are appropriately disseminated to the public. Core Activities Administration: Exercise general control and manage the affairs of the municipality ensure the efficient and effective operation of the Municipality; implement council's decisions and establish administrative practices and procedures to carry out council's decisions; undertake research and provide advice to Council on the policies and programs of the Municipality; execute the strategic plan and providing oversight and leadership across the corporation. Communications: Managing both internal and external communication channels. Responsible for corporate branding, digital presence and customer service excellence. 2021 Accomplishments and Success Accomplishments • Supported investment in high-speed internet deployment, leading to over 99% coverage of the entire Municipality by the end of 2021. • Implemented Council -approved recommendations in the corporate reorganization reports — most notably a process to improve (centralize) customer service throughout the entire corporation. • Relaunched website with new functionality and added accessibility; the focus is on WCAG 2.0 Level AA compliance as mandated under the Accessibility for Ontarians with Disabilities Act. • Leveraged social media and website communications during the COVID-19 pandemic to promote vaccination and vaccine clinics and assisted the promotion by directly contacting vulnerable residents. Glawnft Budget 2022 1 37 • Safely maintained service levels to the greatest extent possible across the entire organization, notwithstanding ever -changing COVID-19 regulatory restrictions. • We worked with the Legion to commemorate our veterans by adding biographies of the veterans and their images to our website and launching a viral Facebook Remembrance campaign. The web page will be continually updated to add new banner images and biographies, www.clarington.net/Remembrance. Climate Actions 2021 Climate Actions • Develop a corporate Climate Action Communication Strategy (CCCAP action 1.23) • Encourage Provincial and Federal Climate Change Funding for Municipalities (CCCAP action 7.10) 2022 Climate Actions • Create a corporate energy commodity policy (CCCAP action 1.20) • Create an extreme weather policy that outlined municipal building closures (CCCAP action 6.7) • Encourage provincial and federal climate change funding for municipalities (CCCAP action 7.10) • Include climate -related risks in regular risk audits (CCCAP action 7.11) • Educate elected officials on municipal climate change impacts with briefing packages (CCCAP action 7.9) C arWou Budget 2022 1 38 Non -Affiliated Position Affiliated Position Part-time Position Proposed Position Volunteer Chief Administrative Officer Councillors' Office Assistant Advisor, Internal Audit Corporate Policy Manager and Strategic 0 Initiatives CAO Office Coordinator Communications / Social Media Specialist Corporate Communications Manager m Communications Coordinator (2) Communications / Information Clerk Operating Budget Budget Summary 2019 Actuals 020 Actuals Description 000 Unassigned 2020 Budget Budget Budget Change Expenditures $366,869 $360,600 Materials & Supplies $366,600 $377,418 $6,000 ($371,418) 130 Admin Expenditures 522,673 517,608 Salaries, Wages & Benefits 508,923 562,256 568,289 6,033 43,707 42,435 Materials & Supplies 58,700 56,425 56,825 400 119,889 92,853 Contracted Services 30,000 30,000 30,000 0 16,400 116,016 Transfers from Res / RF / Cap Fund 0 0 0 0 170 communications Revenue (46,715) (15,858) User Charges (45,000) (15,000) 0 15,000 Expenditures 601,875 602,255 Salaries, Wages & Benefits 645,631 584,601 594,088 9,487 103,673 121,615 Materials & Supplies 124,400 104,400 104,000 (400) 88,600 66,466 Contracted Services 102,725 55,425 98,775 43,350 250 Contributions Revenue (78,432) (81,310) Transfer between funds 0 0 (60,000) (60,000) Expenditures C arWou Budget 2022 1 40 2019 Actuals 2020 Actuals Description 385 Environmental 2020 Budget 2021 Budget 2022 Budget Change 1•User Charges11 11 11 1 Expenditures 1Materials & Supplies11 11 11 1 • $1,736,846 1Contracted $1,814,960 Services:1 Total 111 $1,791,979 :1 111 $1,755,525 :1 111 $1,397,977 1 ($357,548) Clan tg on Budget 2022 1 41 Budget Highlights The following items highlight the 2022 budget for the Office of the CAO: Unassigned • Reallocated the Clarington Board of Trade from the Office of the CAO to the Planning and Development Services Department under a newly established Economic Development sub -department. Reduces Materials and Supplies by $371,418. Administration • Nominal changes in Materials and Supplies to reflect reallocation of cell phones to individual departments. Communications • That the Communications Division budget of the Office of the CAO (sub - department 170) be adjusted to remove $15,000 in revenue (. • Materials and Supplies reduced postage expense by $900 and increased professional memberships and dues by $500. • Contracted Services increased by $43,350 due to an increase in printing costs of $60,000 based on Council direction net of reductions in outside design ($6,650) and commission expenses for advertising ($10,000). • Contribution from other funds represents a $60,000 transfer from the Tax Rate Stabilization Reserve Fund to offset the additional printing costs. Clawnft Budget 2022 1 42 Vb Legislative Services ::It:: Op ,or f g ' 5' INN � At . 4 0 IN 2022 Legislative Services Summary Department Overview The Legislative Services Department is responsible for five distinct divisions, comprised of Municipal Law Enforcement, Animal Services, Clerk's, Human Resources, and Legal Services. These divisions have varied responsibilities such as upholding municipal by- laws, care and adoption of animals, deployment and implementation of Human Capital Management, effective administration of Council and Committee meetings, municipal elections, records management as well as providing legal advice and support. Core Activities • Municipal Law Enforcement: Responsible for achieving compliance with municipal by-laws. • Animal Services: Operates the animal shelter and related activities. • Clerk's: Delivers secretariat services for Council and committees, provides records management, licensing and permitting and supports other public services such as elections, marriages, cemeteries, lottery licenses, etc. • Human Resources: Responsible for the Human Capital Management function, inclusive of recruitment, retention, and training. Collective agreement negotiations, payroll administration and health and safety are additional functions within this division. • Legal Services: Provides legal advice and support to Council, municipal staff and the CAO. 2021 Accomplishments and Success Animal Services Division • Staff have worked together to overcome the challenges of the everyday cleaning, feeding, intake of new animals, adoptions, with all the required PPE. • With the public still not being able to physically visit the Animal Shelter Staff have done an excellent job taking videos of the animals to show the residents who were interested in adoption and addition to taking the time on the phone to provide information and answer all their questions about these animals. Clerk's Division • Continued support to the Province of Ontario's enforcement of emergency measures related to the COVID-19 State of Emergency. Clarlwnft Budget 2022 1 44 • Made technology changes to respond to COVID-19 to allow continued service (i.e. hybrid Council meetings, online payments for services, etc.) and other changes (new marriage license application software and eSCRIBE implementations). • Preparing for the 2021 Municipal Elections Human Resources Division • Set up and implementation of Recruit Right, scheduled to go live January 2022 • Continuation of the facilitation of the corporate -wide initiative of the Not Myself Today Program to promote mental health awareness within the workplace. • Coordination of the corporate -wide Workplace COVID Vaccine policy • Continued supporting departments through closures and re -openings of facilities from a staffing perspective and a health and safety perspective to ensure appropriate protocols were in place, which were confirmed through inspections by the Ministry of Labour Legal Division • First successful year as a combined department due to the corporate reorganization • Navigated legal aspects of pandemic emergency management • Completed the acquisition of the former Bowmanville Zoo location for future park development • Acquisition of land on Concession 4 in Bowmanville for a future operations centre • Completion of land donation for new hospice • New On -Farm Special Event By-law • Updates to Procedure, Traffic, Road Occupancy, and Boulevard by-laws Upcoming for 2022 • Acquisition of property located at the former Camp 30 property • Completion of outstanding Ontario Land Tribunal appeals Municipal Law Enforcement Division • Continued effort in implementing the MBS Project and with the Amanda Software set to go live in 2022. This software will provide efficiencies for the Division and give enforcement officers the ability to operate more effectively in the field. Clarlwnft Budget 2022 1 45 • Implementation of on-line payments and applications for on street parking permits. This initiative significantly reduced the number of people attending the office in person during COVID. • Additional enforcement due to increase demand of waterfronts and beaches in Clarington. • Seeking a Pay by Phone App for 2022 to assist with paying for parking. Climate Actions 2021 Climate Actions • Onboarding of one electric vehicle (EV) for mail delivery • Review Anti -idling By-laws (CCCAP action 1.19) • Review Implementation of Urban Tree Preservation By-law (CCCAP action 5.1) • Develop a Work from Home Policy (CCCAP action 6.4) • Update Council Procedural By-law to Allow for Remote Meetings During Extreme Weather (CCCAP action 6.6) 2022 Climate Actions • Encourage municipal staff to choose low carbon transportation options, including carpooling, cycling and adopting EVs (CCCAP action 1.14) • Update Staff Safety Training to incorporate extreme weather risks (CCCAP action 2.6) • Expand online safety training to increase accessibility for Staff in the field (CCCAP 2.11) • Promote online and advanced voting during elections in case of extreme weather (CCCAP action 6.5) 2022 New Staffing Requests clarlwnl" Budget 2022 1 46 Human Resources- HR Associate The Human Resources Division of Legislative Services is looking for approval to add the Human Resources Associate position to the staffing complement. The Municipality has seen increasing levels of recruitment and turnover in managerial staff, which has resulted in increasing requests of the HR Division for assistance in the recruiting and onboarding processes for all levels of hiring; historically, the HR Division would only be involved in the hiring and recruiting process for full-time staff. The Municipality has been involved in the Not Myself Today program to improve employees' mental health, utilizing a secondment from Community Services. Increased demand on providing mental health support, programs, and other HR process improvements that were placed on hold due to COVID-19 has placed a demand on the resources in the HR Division. A new full-time position will allow the Municipality to move forward with these much -needed initiatives, including human capital management, which was identified as a priority in the 2019 Organizational Review. Overtime accumulated by the HR Manager and Compensation and Benefit Supervisor approximate 400 hours each for a total of 800 hours, plus approximately 210 hours to date for other HR staff (which are entitled to payment or time in lieu) equal over 1,000 hours. There have been between 107 and 152 recruitments per year since 2018, including 107 in 2020 during the pandemic year. The Municipality has identified diversity and inclusion as a priority; this position would facilitate the active recruitment initiatives to support persons with disabilities and other inclusionary human resource programs. Municipal Law Enforcement- Part Time MLEO 1 (2) Two additional part-time officers are required to assist in the increase in call volume, over the past four years there has been a steady increase in calls for service. In 2018, there were approximately 2,940 calls for service (245 calls per month). In 2020, there were 4,340 and to September 2021 there were over 3,900 (this is approximately 433 per month). These volumes show an approximate 77 per cent increase in monthly call volumes. The past two years have included increased waterfront activity requiring additional weekend staffing, part-time staff are utilized to cover off -hours and provide support to the full-time staff. The increase in weekend coverage has reduced weeknight, and overnight coverage for enforcement as staff prioritize high -demand times. During the winter months, the existing two part-time complement assists with winter snow clearing and overnight enforcement, however, the available hours are limited and take away from other enforcement activities. The past two years have also seen increases in workload related to Provincial emergency management orders and their enforcement. The increased call volume and providing adequate coverage to enforcement priorities support the need to increase the part-time complement. Clangors Budget 2022 1 47 Municipal Election- Clerk II The Clerk's Division has reviewed the 2022 Municipal Election project plan and based on the 2014 and 2018 elections, are seeking a temporary Clerk II from May to November. These costs are funded from the Municipal Election Reserve, which has been receiving annual contributions to spread the cost of the election over the term of Council. By hiring a Clerk II, the division will have the flexibility to either have the person work on the election or backfill one of the existing Clerk II positions, as needed depending on the different phases of the election process. The position is temporary and addresses a known increase in workload pertaining to the municipal election in 2022. C arWou Budget 2022 1 48 Director of Law Clerk Legislative Services / Municipal Solicitor Municipal Administrative Clerk M Assistant Manager, human Municipal Resources Deputy Clerk Clerk II (2) Law Manager Enforcement Animal Enforcement Compensation Committee Records / Information Services Coordinator and Benefits Supervisor Coordinator Services Supervisor Coordinator Employee Cemetery / Animal Care MLEO II (4) MLEO 1 (4) Relations Records Clerk II (2) Attendant (2) Rep (2) Clerk Animal Care Health & Clerk II Attendant MLEO I Safety (Temp. Clerk I (PT) (2 PT) (2 PT) Coordinator Election) Clerk I (PT) PTO I , HR / Health (2 & Safety Rep Associate Operating Budget Budget Summary 2019 Actuals 020 Actuals Description 000 Unassigned 2020 Budget Budget Budget Change Revenue $0 $0 User Charges $200 $0 $0 $0 Expenditures 090 PSAB Revenue Expenditures 28,461 28,948 Amortization Expense 0 0 0 0 130 Admin Revenue 110,267 90,551 User Charges 118,800 122,800 138,800 16,000 Expenditures 1,094,665 991,220 Salaries, Wages & Benefits 1,163,744 1,008,646 1,289,515 280,869 96,472 93,244 Materials & Supplies 97,410 86,010 87,010 1,000 12,510 21,210 Contracted Services 10,800 10,800 20,800 10,000 33,415 35,532 Transfers from Res / RF / Cap Fund 19,500 73,500 15,000 58,500 160 HR/Pa roll Revenue 385,522 (10,488) User Charges 12,000) 0 0 0 Expenditures C atWou Budget 2022 1 50 19 Actuals 1,529,437 2020 Actuals 1,947,958 Description Salaries, Wages & Benefits 2020 Budget 1,542,249 2021 Budget 1,437,829 2022 Budget 1,481,872 Change 44,043 8,530 6,649 Materials & Supplies 8,050 12,600 12,600 0 102,348 58,401 Contracted Services 81,500 82,000 87,000 5,000 113,061 93,788 Rents/Financial Expenses 130,000 140,000 145,000 5,000 15,570 61,156 Transfers from Res / RF / Cap Fund 0 0 0 0 165 Health & safety Revenue Expenditures 6,685 13,367 Materials & Supplies 18,075 23,075 25,300 2,225 2,656 0 Contracted Services 3,000 12,000 0 12,000 4,036 13,000 Transfers from Res / RF / Cap Fund 2,500 2,500 0 2,500 190 Animal Serv. Revenue 105,192 106,242) User Charges (87,800) 87,800 87,800 0 Expenditures 410,844 394,673 Salaries, Wages & Benefits 433,420 447,579 450,292 2,713 60,023 56,110 Materials & Supplies 65,825 67,925 68,340 415 60,118 78,526 Contracted Services 55,000 59,000 66,785 7,785 16,640 16,840 Transfers from Res / RF / Cap Fund 7,000 10,000 10,000 0 191 Mun. Law Enf. Revenue 40,870 13,020 User Charges 28,000 28,000 28,000 0 32,481 18,839 Fines/Penalties on Interest 25,000 25,000 25,000 0 Expenditures 644,792 747,396 Salaries, Wages & Benefits 845,402 885,842 871,321 14,521 17,961 15,832 Materials & Supplies 33,700 21,000 21,500 500 53,554 20,666 Contracted Services 54,100 54,100 60,000 5,900 C arWou Budget 2022 1 51 19 Actuals 476 2020 Actuals 1,500 Description Transfers from Res / RF / Cap Fund 2020 Budget 0 2021 Budget 0 2022 Budget 0 Change 0 192 Parking Enf. Revenue 148,085 87,891 User Charges 80,000 80,000 100,000 20,000 448,535 295,182 Fines/Penalties on Interest 250,000 250,000 250,000 0 Expenditures 387,721 416,711 Salaries, Wages & Benefits 409,462 416,963 491,116 74,153 36,695 29,711 Materials & Supplies 24,840 24,840 24,840 0 8,544 8,518 Contracted Services 10,000 10,000 20,000 10,000 11,912 10,390 Rents/Financial Expenses 10,000 10,000 10,000 0 601,152 383,073 Transfers from Res / RF / Cap Fund 330,000 330,000 350,000 20,000 193 Election Revenue 529 1,970 User Charges 0 0 4,000 (4,000) Expenditures 271 0 Salaries, Wages & Benefits 0 0 108,549 108,549 1,735 0 Materials & Supplies 0 0 139,200 139,200 3,943 63,410 Contracted Services 69,000 4,000 208,500 204,500 1,755 0 Rents/Financial Expenses 0 0 13,250 13,250 125,000 125,000 Transfers from Res / RF / Cap Fund 125,000 125,000 125,000 0 194 Legislative Services Revenue 66,275 60,855 User Charges 58,000 58,000 58,000 0 100,505 27,133 Transfer between funds 0 0 0 0 Expenditures 348,429 385,532 Salaries, Wages & Benefits 358,991 365,730 122,166 243,564 42,264 31,384 Materials & Supplies 37,800 37,800 37,800 0 C arWou Budget 2022 1 52 19 Actuals 74,592 2020 Actuals 35,133 Description Contracted Services 2020 Budget 165,000 2021 Budget 75,000 2022 Budget 100,000 Change 25,000 66,145 68,542 Transfers from Res / RF / Cap Fund 0 0 0 0 230 Grants Revenue 27,605 27,553 Grants 22,000 22,000 22,000 0 Expenditures 250 Contributions Revenue 126,553 546,796 Transfer between funds 0 0 1,002,401 1,002,401 Expenditures 326 Cemetery Revenue 192,660 185,455 User Charges 258,100 208,100 208,100 0 Expenditures 128 825 Materials & Supplies 1,800 1,800 1,800 0 388 Fleet Revenue Expenditures 28,491 30,273 Materials & Supplies 33,750 31,750 31,750 0 C arWon Budget 2022 1 53 Budget Highlights The following items highlight the 2022 budget for Legislative Services: Administration • Increased revenues by $16,000 to reflect the anticipated revenue return for weddings and marriage licences. • Increased Materials and Supplies by $1,000 to reflect anticipated travel expenses. • Increased Contracted Services by $10,000 reflects anticipated costs for accountability officers and outsourced marriage services (which is offset by revenue). Human Resources and Payroll • Contracted Services increased by $5,000 for anticipated legal fees due to contract negotiations, COVID-19 human resources advice and other required services. • Rents and Financial Services increase by $5,000 to reflect anticipated service fees for ADP for payroll processing. Health and Safety • Materials and Supplies increased due to anticipated additional COVID-19 related prevention supplies net of reductions in books/periodicals and memberships for net increase of $2,225. • Contracted Services were eliminated for a savings of $12,000. Animal Services • Net increase in materials and supplies of $415 reflects added cleaning costs for COVID-19, reductions of anticipated repairs and maintenance costs. • Contracted Services increase of $7,800 due to increased cleaning costs, due to COVID-19, equipment maintenance requirements and fire equipment inspection. Municipal Law Enforcement • Increased Materials and Supplies related to anticipated postage and courier needs, increased $500 • Contracted Services increase of $5,900 due to cleaning costs for office at Trulls Road, related to COVID-19 protocols. C arWon Budget 2022 1 54 Parking Enforcement • Increased parking revenue by $20,000 is reflective of an increase in parking fees. In 2022, due to ongoing uncertainty on parking demand due to public health restrictions, have used a conservative estimate for parking. Parking revenues are transferred directly to the Parking Lot Reserve Fund, therefore no impact on the tax levy. • Contracted Services increased by $10,000 due to the snow removal contract. Municipal Election • Increase in revenue due to anticipate fees from the municipal election, the increase is $4,000 • Increase in Materials and Supplies due to the 2022 election and includes the cost for postage ($60,000), advertising ($50,000), office supplies ($19,000) and other costs for a total of $139,200. • Contracted Services includes a contract for voting software, professional fees for auditors, and printing costs for a total of $204,500. • Rents and Financial Expenses relate to anticipated facility and equipment rentals to provide voting locations for the election. Total increase is $13,250. Legal Services • Contracted Services increased by $25,000 for outside legal advice and other professional services as required. C arWon Budget 2022 1 55 C arWon Budget 2022 1 56 2022 Financial Services Summary Department Overview The Financial Services Department is responsible for the Municipality's overall financial activities. It is responsible for all accounting services and provides financial advice to Council and other departments. The Financial Services Department develops Municipal budgets, collects taxes, and manages the Corporation's financial assets. Financial Services is also responsible for processing insurance claims against the Municipality, procurement of goods and services, and information technology services. Core Activities Accounting Services: The department is also in charge of all financial reporting, including preparing mandated municipal performance measures. The department also oversees the development charges reserve funds, used to pay for various services to accommodate new development within the Municipality. Taxation Services: The division is responsible for the billing and collecting property taxes, providing assistance to taxpayers on assessment inquiries and responding to tax appeals. Asset Management: The division is responsible for reporting of capital assets, corporate asset management planning, and ensuring capital project financing is available. Purchasing: The division is responsible for purchasing required supplies, vehicles, equipment, products, services, rentals, consulting, construction, renovations, and printing services. The division follows strict rules and procedures to ensure that all business conducted with the Municipality is done in a fair and transparent manner. Information Technology: Provides and supports all technology services for the Municipality, including software, hardware, network security, etc. With the rise of digitization, IT supports several internal and customer -focused solutions that increase municipal business's overall effectiveness and efficiency levels. 2021 Accomplishments and Success • Electronic Invoice Workflow Approvals and records retention through SharePoint - The benefits of this include better vendor customer service through timely and accurate payments, better commitment tracking, reduced staff costs and lead time, enhanced internal controls on invoice approvals and records retention through electronic processing and storage of all invoices (and related backup) and ease of review by external auditors. C arWon Budget 2022 1 57 • E-commerce — a collaboration between Communications and Financial Services (and many other departments) — development of e-commerce web pages that allow customers to perform certain transactions on-line and pay via credit card. Some of the services available include: o Animal Services donations / o Burn permits o Sign permits o Zoning fees o Cemetery fees o Senior Snow Clearing o Fireworks permits • Continuation of staff and providing support to organization from work -from -home and other virtual services required to respond to COVID-19 Climate Actions 2022 Climate Actions • Develop a Green Procurement Policy (CCCAP action 1.16) • Include a line item in the annual budget to provide funding for studies or components of capital projects that support the implementation of the CCAP (CCCAP action 1.17) • Review the establishment of a Green Revolving Fund (GRF) dedicated to funding energy efficiency, renewable energy, and sustainability projects that generate cost savings (CCCAP action 1.18) • Integrate green infrastructure and Climate Change into Clarington's Asset Management Plan (CCCAP action 1.35) • Review the Municipal Insurance Program to ensure adequate coverage for staff and the public during extreme weather events CCCAP action (7.7) 2022 New Staffing Approved Clarinoon Budget 2022 1 58 Information Technology- Solutions Analyst, Network Support Technician As a result of a recent retirement, the Database Administrator and the Supervisor, Client Application/Service were combined. Over the past several years the need for front-line support has grown exponentially as more of the day-to-day functions of the Municipality move online, and technology is more prevalent in our daily operations. The management vacancy was converted to two affiliated positions with a net increase of $18,700. This will provide an additional Network Support Technician to address first - level support requests, prepare hardware for use, scrub old hardware in preparation of disposal, assist users with troubleshooting. The second position would be a Solutions Analyst, which provides software -specific support and second -level support to users. The Municipality currently has a number of software solutions. This position will ensure that the Municipality is utilizing the features of this software effectively, looking for efficiencies in processes, and training staff on the features of the software. Financial Analyst- Asset Management The Municipality of Clarington is required between 2022 and 2025 to revamp its Asset Management Plan to meet more stringent requirements mandated by the Province of Ontario. The Province recently announced additional funding for the Ontario Community Infrastructure Fund, which provides funding for capacity building, including up to $80,000 for staffing related to the development of asset management plans. A dedicated Financial Analyst to asset management planning will provide the critical analytical support to look at financing strategies, risk and conditions assessments and documentation/community engagement on asset management initiatives. This will also free up existing staff, including Financial Analysts, to support the other departments, including Emergency and Fire Services in their financial analysis needs. The net impact in 2022 for this position is $400 as it is an eligible expense under the OCIF grant. By July 1, 2022, Phase 1 of the regulations will require core assets to include an updated inventory of assets, current levels of service measured by standard metrics and the cost to maintain those levels. By July 2024, Phase 2 will roll out the Phase 1 requirements to all the Municipality's assets. Finally by 2025, the Municipality is required to include proposed levels of service, the lifecycle management and financial strategy for its assets. At this point the asset management plan will require to be updated on a five-year basis. This position will also work with key departments to ensure coordinated efforts and asset management forecasting and assessment strategies. C arWon Budget 2022 1 59 Director of Financial Administrative Services / Assistant Clerk II Treasurer E E Accounting Asset Budget and Taxation Services Management/ Purchasing Financial Internal Audit Services Manager / Development Financing Manager Planning IT Mana er g Manager Manager Deputy P Treasurer Manager Coordinator Assistant IT Business Client / Network Financial Financial Purchasing Develo ment P Supervisor Application Service Administration Supervisor Financial Analyst Analyst Mana er g Supervisor Analyst Revenue Accountant Accountant Senior SeniorGlS Network Network Coordinator 2 () Bu er Y Anal st Y Analyst Analyst Tax Clerk II Accounting Accounting Buyer Solutions Solutions Security Clerk II (2) Clerk II Analyst Analyst Analyst Solutions Network Not- - former positions Revenue Accounting Analyst Support of ' ' Administrator Clerk I (3) Clerk I (2) Clerk II Note 1 Technicianand Client/Applicatio Service Supervisor merged and two front PurCchlearsk ing support positions created. Operating Budget Budget Summary 2019 Actuals 2020 Actuals Description 000 Unassigned 020 Budget Budget Budget Change Revenue ($20,735) ($35,470) Fines/Penalties on Interest ($13,000) ($15,000) ($13,000) $2,000 Expenditures 090 PSAB Revenue Expenditures 819,261 831,250 Amortization Expense 0 0 0 0 130 Admin Revenue (214,087) (204,015) User Charges (178,000) (200,000) (400,000) (200,000) (1,417,469) (1,269,120) Fines/Penalties on Interest (1,250,000) (1,400,000) (1,450,000) (50,000) Expenditures 6,688 5,394 Materials & Supplies 7,400 0 0 0 140 Internal Audit Revenue Expenditures 34 155,413 Salaries, Wages & Benefits 151,831 154,743 155,758 1,015 0 0 Materials & Supplies 300 300 300 0 162 IT Revenue C arWon Budget 2022 1 61 1 • Actuals 2020 Actuals Description 2020 Bu••- 2021 ••-t 2022 Budget Change Expenditures 1,375,049 1,415,272 Salaries, Wages & Benefits 1,417,707 1,497,831 1,546,251 48,420 6,481 3,779 Materials & Supplies 5,000 8,200 11,250 3,050 13,521 5,886 Contracted Services 15,000 15,000 55,000 40,000 116,206 670,500 Transfers from Res / RF / Cap Fund 670,500 300,600 303,500 2,900 464,133 630,697 Reclass: CF (NON-TCA) to GF 437,500 600,000 930,000 330,000 210 Finance Admin. Revenue Expenditures 2,947,508 2,985,408 Salaries, Wages & Benefits 3,043,962 3,082,732 3,196,859 114,127 97,117 84,470 Materials & Supplies 111,290 101,190 103,100 1,910 101,573 106,032 Contracted Services 49,000 54,000 56,000 2,000 2,296 2,931 Transfers from Res / RF / Cap Fund 0 0 0 0 211 Unclassified Administration Revenue (98,671) (770,377) User Charges 0 0 0 0 Expenditures 564,917 453,337 Materials & Supplies 615,900 705,306 551,076 (154,230) 1,455,319 1,293,846 Contracted Services 1,285,600 1,285,600 1,395,600 110,000 634,350 159,907 Rents/Financial Expenses 205,000 205,000 277,000 72,000 4,585,062 4,349,645 Transfers from Res / RF / Cap Fund 812,225 930,000 930,000 0 250 Contributions Revenue (98,576) (814,999) Transfer between funds 0 0 (246,578) (246,578) Clar,Wg on Budget 2022 1 62 Budget Highlights The following items highlight the 2022 budget for Financial Services: Unassigned • Decrease in fines revenue of $2,000 due to anticipated revenue; prior years included a significant receivable which has been paid. Administration • The 2022 Budget was amended to include user fee revenue for Financial Services in the amount of $200,000. • Increased Fines and Interest revenue by $50,000 based on anticipated interest on outstanding accounts. Information Technology • Materials and supplies increase by $3,100 due to anticipated requirements for repairs and maintenance on equipment, net of savings in phone and membership costs. • Contracted Services increase of $40,000 for independent security testing, offset by transfer from Self -Insured Losses Reserve transfer. This testing is done every two to three years, and with the increased cyber security threats is a vital process in ensuring our IT security. • Hardware ($50,000) and software contracts ($280,000) have increased by $330,000, partly due to foreign exchange costs and increased use of software as a service contracts. Finance Administration • Materials and Supplies increased by $1,900 due to postage costs and phone lines allocated to the individual departments. • Contracted Services have increased by $2,000 related to the printing of the tax bills. Unclassified Administration • Materials and Supplies decrease of $155,100 due to removal of the contingency (done annually), and Other Non-TCA Capital, offset by increase in phones, membership (related to Ontario Big City Mayors). • Contracted Services increase of $110,000 related to increasing in professional fees ($10,000) for Building Permit Fee Revenue Study (funded by reserve funds) and anticipated rise in insurance costs ($100,000). G`fh9#01" Budget 2022 1 63 • Rents and Financial Expenses include a new line of $72,000 which is the lease payments for parts of the municipal trail network. Previously, these were included as tax write-offs; they have been separated to provide a clearer understanding of the expense's nature. C arWon Budget 2022 1 64 Public Works Department A9j .M JON=== 2022 Public Works Summary Department Overview The Public Works Department is structured into three distinct Divisions- Development Engineering, Infrastructure and Operation's that are responsible for the review and approval of new growth applications, the planning, renewal and construction of new and existing infrastructure and the daily maintenance requirements related to all road, park, traffic and fleet type assets. Core Activities Infrastructure: Involves the development and planning of infrastructure requirements and long-term asset management planning. The division oversees infrastructure construction and provides technical services such as traffic management, road signage, pedestrian safety, etc. Roads: Maintenance of paved and unpaved roadways and sidewalks, including snow ploughing, ditching, culvert installations and pothole patching. Fleet: Maintain municipal fleet vehicle network, including emergency services equipment (fire trucks). Parks and Cemetery: Maintenance of splash pads, beaches, cemetery and sports fields, parks and open spaces and trail. The division also has responsibility over the forestry program, seasonal grass cutting and special event programs (e.g. Festival setup/takedown). 2021 Accomplishments and Success The Public Works Department continues to undergo further changes to modernize processes, balance resources and maximize efficiencies. The Public Works Department portfolio is widely diverse and will be extremely busy in 2022 and beyond. Staff will be engaged in the review of secondary plans, various Council initiatives, the design and completion of numerous approved capital projects, and the on -going provision of high levels of service. Although Public Works experienced many challenges in 2021 related to the Covid-19 pandemic, staffing shortages and various supply chain issues, many successes were still recognized throughout the year, including the following items: Roads Infrastructure • Provided High -Float resurfacing on over 35 kilometres of rural roads throughout the Municipality. C arWon Budget 2022 1 66 • Completed the LED conversion of over 6,800 streetlights across the Municipality, reducing energy usage by 70 per cent and lowering our carbon footprint as a Corporation. • Completed accessibility upgrades and operational improvements at the intersection of Scugog Road and King Street West in Bowmanville to meet requirements of the Accessibility for Ontarians with Disabilities Act, 2005 (AODA). • Installed an accessible pedestrian crossover on Baseline Road West in Bowmanville linking the Bowmanville Valley Trail Extension. • Completed ditch improvements in the Westlake Subdivision by restoring grades and installing gabion stone to stabilize wet conditions. • Installed five EV charging stations at the Division Street and Church Street municipal parking lot to provide charging access to the Bowmanville downtown core. Two additional charging stations were installed at Fire Station 1 to provide charging access to the Fire Department's electric fleet vehicles. • Paved the visitor's parking lot for the Valley's 2000 trail system off Roenigk Drive in Bowmanville. • Completed the Courtice Court sanitary sewer, water main and road rehabilitation project. Several businesses fronting Phase 1 have already initiated the connection process for services with the Region of Durham. Parks Infrastructure Replaced the playgrounds and upgraded existing infrastructure at Penfound Park, West Side Park and Glenabbey Parkette to improve accessibility and promote a more inclusive outdoor recreation environment in the Municipality. • Provided technical support to Community Services to install Accessible Charging Stations at Tooley's Mills, Guildwood Park, Port Darlington Each Beach, Bond Head Parkette, Orono Park, Orono Town Hall and the Samuel Wilmot Nature Trail. Improved active transportation connectivity across the Municipality with the construction of over three kilometers of multi -use paths (MUPs) and on -street bike lanes including Bowmanville Valley Trail Extension, Bloor Street MUP, Farewell Creek Trail Phase 2A, Nash Road Rehabilitation and Widening and the Rhonda Park MUP connection. Completed the installation of a new 80 niche columbarium at Bowmanville Cemetery. • Finalized the route of the future Phase 2B Farewell Creek Trail from the current Phase 2A terminus to the municipal boundary approximately 400m west. C arWon Budget 2022 1 67 • Completed the removal of Ash trees within the urban residential and park areas of Clarington that have been affected by the Emerald Ash Borer beetle and implemented a replanting program of approximately 650 trees. • Developed a new Community Garden in Newcastle at the Diane Hamre Recreation Complex. Climate Actions Climate Actions 2021 Climate Actions Update the Municipal Green Fleet Strategy and establish a five-year plan to electrify municipal fleet vehicles where practicable (CCCAP action 1.30) 2022 Climate Actions • Purchase electric tools and equipment wherever possible (CCCAP action 1.33) • Integrate green infrastructure and Climate Change into Clarington's Asset Management Plan (CCCAP action 1.35) • Incorporate textured, slip -proof floor surfaces into the design of public spaces (CCCAP action 2.22) • Revise asset management policy and equipment repair and replacement schedules to reflect wear from increased use due to extreme weather (CCCAP action 4.5) • Integrate urban heat island projections into the Clarington Urban Forest Strategy. Plant more trees in areas with the greatest potential for becoming urban heat islands (CCCAP action 5.2) • Consider alternatives to conventional road salt (NaCI) to reduce the negative impacts on the environment (CCCAP action 5.4) • Expand municipal tree planting programs and partnerships to include urban and rural tree planting on public and private properties (CCCAP action 5.5) • Investigate environmentally friendly road surface treatments to control dust (CCCAP action 5.9) C arWou Budget 2022 1 68 2022 New Staffing Approved GIS and Asset Management Technologist The Public Works Department is responsible for the construction and maintenance of municipal assets that include, amongst others, street and pedestrian facility lighting, urban and rural grass cutting, traffic sign inventory and retro-reflectivity, daily road patrols, traffic data collection, winter maintenance of sidewalks, municipal facilities and parking lots, roads, trails and the seniors snow clearing program. The database related to these tasks is constantly being developed, stored and maintained using sophisticated GIS software. Continuous manipulation of the databases is required due to changing conditions such as the expansion of the road and sidewalk networks, development growth and changes in enrollment or qualifications for services. Significant staff resources have been required across various departments to properly maintain the respective operational and financial records to ensure data accuracy. This historical approach has not always provided optimal performance as staff from other departments are not familiar with the detailed processes and needs of the Public Works Department. More recently, with the corporate restructuring, many of the tasks and databases that were previously incorporated into the Planning Department GIS section have been shifted to the Public Works Department without any dedicated GIS and asset management support. The Infrastructure GIS and Asset Management Technologist will be responsible for tracking municipal assets and the development of inventory databases related to the Public Works Department. They will have direct involvement in maintaining, enhancing, correcting, editing and forecasting in real-time. This position will involve working on updating the inventories based on new development submissions and assumptions, the review and creation of inventory information from capital projects, maintaining and updating the GIS traffic inventory and any other related fields that are directly impacted such as daily road patrol routes, winter maintenance routes, grass cutting, snow removal programs and the annual sign inventory and retro-reflectivity data as required by the Provincial MMS regulations. The position will also be directly involved in preparing data and maps for external contracts and tender documents. Multiple departments rely on this information to be accurate and up to date for yearly budgeting and forecasting purposes. It is anticipated that without the support of a new GIS and Asset Management Technologist, the current databases for assets and inventories in the Public Works Department will become outdated posing inaccuracy risks both from a financial and liability perspective. C arWon Budget 2022 1 69 Utility Locates Technician As mandated by the Ontario Underground Infrastructure Notification System Act, 2012 (the "Act"), the Municipality of Clarington became a member of the Ontario One Call (ON 1 Call) corporation in 2014. ON Call provides information to excavators about the location of underground infrastructure. When a member of ON Call receives information about a proposed excavation or dig, the Act requires the member to mark the location of its underground infrastructure that may be affected by the excavation or dig or indicate that its underground infrastructure will not be affected by the excavation or dig. The Municipality is responsible for providing this information for our streetlight and storm sewer infrastructure. With this new Act came a wave of additional costs and responsibilities for the Municipality, all of which needed to be learned and absorbed with little to no additional financial or human resources. Over the years, there have been many adjustments to our internal processes in response to changing requirements, increasing volumes of locate requests, staff turnover and the municipality's reorganization. However, because these changes were reactive and piecemeal, it has resulted in inefficiencies, higher costs and an inability to meet minimum regulations. Currently, completing one locate request can involve up to five staff members. If a streetlight locate request requires our infrastructure to be marked in the field, it also involves our external locate service provider. The number of locate requests have been steadily increasing with a five-year average of 4,700 and a peak of over 7,300 in 2019. As the number of locate requests has increased, the associated costs and staff time are required. While we have increased our budget to meet demand over the years, our staffing levels have remained the same, putting a strain on our staffing resources. The Municipality is also not meeting regulations for storm sewer emergency locate requests. Emergency locate requests require a response within two hours; however, because the staff that process storm sewer locates work regular office hours, any emergency locate requests received outside regular office hours will not be completed until regular business hours resume. The approved Locates Technician position is responsible for receiving, responding to, and field marking all locate requests, eliminating the inefficiencies of locate requests being sent to up to five different staff members and free -up time for our existing staff to take on other duties. The Municipality will have full control over our compliance rate. Locate service providers are having difficulty meeting regulated deadlines due to the high increase in locate requests, resulting in delays and complaints against municipalities, resulting in fines of up to $10,000. Furthermore, the Locates Technician would be the subject matter expert for the Municipality, allowing the opportunity to develop and implement additional process efficiencies. The annual budget of approximately $85,000 currently allocated to our external locate provider would be used to offset the cost of this new position and purchase the associated equipment. C arWon Budget 2022 1 70 Current Organizational Structure Public Works Summary Claritgton Budget 2022 1 71 Manager Clerk II Development Project Admin Cerk Development Review Technician (2) Utility and Infrastructure Coordinator Engineering Coordinator Construction Inspector Manager of Infrastructure Capital Works . Asset Supervisor Management Supervisor Capital Works Engineer Landscape Architect Capital 01 Infrastructure Works Technologist SeniorFT"echnologist Construction GIS Inspector OperationsLocate Technician IITechnician Supervisor Roads (2) Leadhand (2 ) Heavy Equipment Light Equipment Operators (13) Labourers (2) Labourer (PT) Supervisor Traffic Traffic Coordinator Traffic Technician Light Equipment Operators (3) Operations Technician Crossing Guards (40) Supervisor Fleet Fleet Clerk Fleet Coordinator Fleet Technicians Manager of Operations Operations Equipment Forestry Coordinator Arbori st Light Equipment Operator Supervisor Parks and Leadhand Parks & Cemeteries Cemeterian (2 ) Light Equipment Labourer Labourers (PT) Leadhand Special Events Light Equipment Clerk 11 (2) Clerk I Operating Budget Budget Summary 2019 Actuals 020 Actuals Description 000 Unassigned 2020 Budget Budget Budget Change Revenue ($208,672) ($32,622) User Charges ($209,300) ($209,300) ($200,300) $9,000 Expenditures 1,984 690 Salaries, Wages & Benefits 3,000 3,000 3,000 0 188,568 132,687 Materials & Supplies 107,400 90,834 85,500 (5,334) 3,752 9,394 Contracted Services 3,000 1,000 1,000 0 090 PSAB Revenue Expenditures 16,147,216 16,766,402 Amortization Expense 0 0 0 0 130 Administration Revenue (692,761) (831,567) User Charges (175,500) (310,800) (433,500) (122,700) Expenditures 5,087,008 4,723,650 Salaries, Wages & Benefits 5,308,905 5,286,990 5,375,130 88,140 120,469 121,829 Materials & Supplies 132,650 109,050 139,965 30,915 124,539 238,489 Contracted Services 161,250 226,000 170,000 (56,000) CiarWou Budget 2022 1 74 19 Actuals 541,802 2020 Actuals 544,417 Description Debt Services (Principal and Interest aid 2020 Budget 544,417 2021 Budget 546,623 2022 Budget 552,820 Change 6,197 6,857,548 7,086,609 Transfers from RES / RF / CAP Fund 6,161,636 5,723,536 5,498,796 (224,740) 250 Contributions Revenue (455,377) (1,990,589) Transfer between Funds 0 0 (1,352,820) (1,352,820) Expenditures 324 Street Lighting Revenue (4,533) (1,802) User Charges (15,000) (15,000) (15,000) 0 Expenditures 749,920 673,244 Materials & Supplies 1,050,000 700,000 620,000 (80,000) 275,180 187,264 Contracted Services 330,000 280,000 125,000 (155,000) 224,128 220,358 Debt Services (Principal and Interest aid 219,670 219,670 0 100,000 100,000 Transfers from RES / RF / CAP Fund 100,000 100,000 100,000 0 325 Parks Revenue Expenditures 932,762 1,265,176 Salaries, Wages & Benefits 1,151,057 1,193,058 1,195,951 2,893 554,299 561,986 Materials & Supplies 516,250 569,600 609,450 39,850 712,692 1,295,889 Contracted Services 1,215,760 1,489,760 1,603,210 113,450 28,984 82,269 Rents/Financial Expenses 30,000 48,000 55,000 7,000 100,443 221,527 Transfers from RES / RF / CAP Fund 225,000 1,157,900 1,421,000 263,100 326 Cemetery C arWon Budget 2022 1 75 19 Actuals 2020 Actuals Description Revenue 2020 Budget 2021 Budget 2022 Budget Change (155,386) (143,558) User Charges (143,000) (143,000) (146,300) (3,300) Expenditures 178,352 190,226 Salaries, Wages & Benefits 225,854 339,392 353,293 13,901 140,331 162,825 Materials & Supplies 95,700 98,700 107,700 9,000 50,000 5,000 Transfers from RES / RF / CAP Fund 5,000 55,000 190,000 135,000 327 Parking Lots Revenue Expenditures 1503793 148,257 Debt Services (Principal and Interest paid 0 0 0 0 330 Roads & Structures Revenue Expenditures 24,226 9,040 Contracted Services 21,000 12,000 12,000 0 334 Safe Roads Revenue Expenditures 12,054 3,683 Materials & Supplies 13,500 18,500 13,500 (5,000) 32,375 51,585 Contracted Services 50,000 50,000 50,000 0 350 Waste Collection Revenue (29,855) (6,183) User Charges (22,500) (22,500) (22,500) 0 C arWon Budget 2022 1 76 19 Actuals 2020 Actuals Description Expenditures 2020 Budget 2021 Budget 2022 Budget Change 27,888 5,575 Materials & Supplies 22,500 22,500 22,500 0 351 Recycling Collection Revenue (2,782) (443) User Charges (1,500) (1,500) (1,500) 0 Expenditures 2,348 701 Materials & Supplies 1,500 1,500 1,500 0 380 Road Maintenance Revenue (22,882) (26,678) User Charges (19,500) (19,500) 0 19,500 Expenditures 749,999 592,189 Salaries, Wages & Benefits 597,700 624,000 649,800 25,800 1,085,655 1,030,941 Materials & Supplies 846,275 942,775 761,750 (181,025) 948,084 479,652 Contracted Services 792,200 915,200 751,750 (163,450) 381 Hardtop Maintenance Revenue Expenditures 326,833 409,559 Salaries, Wages & Benefits 429,000 463,000 424,000 (39,000) 402,199 636,190 Materials & Supplies 456,100 520,500 1,191,000 670,500 95,279 132,034 Contracted Services 160,000 160,000 185,000 25,000 382 Loosetop Maintenance Revenue Expenditures 54,507 44,625 Salaries, Wages & Benefits 72,500 59,500 66,000 6,500 "`arWon Budget 2022 1 77 19 Actuals 271,566 2020 Actuals 322,367 Description Materials & Supplies 2020 Budget 342,000 2021 Budget 341,000 2022 Budget 341,000 Change 0 383 Winter Control Revenue (81,592) (9,506) User Charges (90,000) (20,000) (32,500) (12,500) Expenditures 1,153,462 892,407 Salaries, Wages & Benefits 963,250 958,600 1,034,600 76,000 2,912,295 2,077,920 Materials & Supplies 2,010,000 2,072,500 2,146,600 74,100 0 0 Contracted Services 0 0 885,000 885,000 384 Safety Devices Revenue Expenditures 203,275 210,037 Salaries, Wages & Benefits 188,000 228,000 370,036 142,036 342,848 300,929 Materials & Supplies 349,400 397,500 411,900 14,400 242 74,937 Contracted Services 50,000 50,000 50,000 0 386 Stormwater Management Revenue Expenditures 7,244 11,925 Salaries, Wages & Benefits 20,000 20,000 20,000 0 2,856 5,565 Materials & Supplies 8,000 13,000 13,000 0 0 94,957 Contracted Services 92,000 92,000 100,000 8,000 387 Regional Roads Revenue Expenditures 10,353 8,537 Salaries, Wages & Benefits 9,000 9,000 9,000 0 C arWon Budget 2022 1 78 19 Actuals 50,861 2020 Actuals 40,254 Description Materials & Supplies 2020 Budget 33,500 2021 Budget 35,000 2022 Budget 35,000 Change 0 388 Fleet Revenue Expenditures 618,587 655,423 Salaries, Wages & Benefits 766,037 751,228 746,712 (4,516) 102,914 98,148 Materials & Supplies 97,600 109,600 119,600 10,000 134,500 185,000 Transfers from RES / RF / CAP Fund 185,000 1,085,000 1,085,000 0 C arWon Budget 2022 1 79 Budget Highlights The following items highlight the 2022 budget for Public Works: Unassigned • Revenue decrease of $9,000 to reflect the historical trend. • Decrease in Materials and Supplies of $5,300 based on anticipated needs in connecting link traffic signals. Administration • Increase in revenues of $122,700 due, partially, to expected increases in Engineering Review Fees and Administration fees as development resumes. • Materials and Supplies net increase of approximately $30,900 includes $30,000 for emergency clean-up, including storm damage or other damage. Nominal changes in various accounts to realign budgets to meet departmental need. • Decrease in Contracted Services of $56,000 includes a reduction of $75,000 in studies offset by creating unspecified construction ($5,000) to meet expected undeterminable needs and $15,000 for contracted services related to disaster clean-up. • Debt Service costs related to the debt payments on existing long-term debt for an increase of approximately $6,200. Streetlighting Materials and Supplies for Street Lighting were reduced by $80,000 per Council's direction • Contracted Services decreased by $155,000 to reflect reduced streetlight repairs resulting from recent LED replacement initiatives and reduced utility locate costs. Parks Materials and Supplies have increased by $39,850, which include the separation of splash pad maintenance into its own account (net increase $12,000), fleet costs ($20,000) and minor miscellaneous increases ($7,850) across small equipment and other repair accounts. Contracted Service increase of $113,450 includes $87,600 for grass cutting due to increases in contract costs and $25,000 in development related to maintenance on the Green Road roundabout islands. ='arVou Budget 2022 1 80 • Rents and Financial Expenses include rental costs for portable toilets expected to be used at facilities as a result of increased demand and public health protocols, increase is $7,000. Cemetery • Revenues increase of $3,300 is based on historical trends and availability of niches and plots across the cemetery network. • Materials and Supplies increased by $9,000 relates to additional costs at the Orono Cemetery for miscellaneous supplies based on anticipated demand for services. Safe Roads • Materials and supplies decrease of $5,000 relates to the anticipated need for small equipment purchases Road Maintenance • Decrease in revenue relates to reallocation of the Seniors Snow Clearing program from road maintenance to winter control. • Decrease in materials and supplies overall of $181,000 is primarily a result of moving $195,000 for sidewalk maintenance to another sub -department to improve financial reporting and service alignment. Entrance culverts of $46,000 were consolidated with the culvert expenses. Increased supplies for ditching to reflect additional ditching work to be completed ($25,000) and weed control ($5,000). Removed $30,000 emergency clean-up from this sub -department and was reallocated to the general public works area. Other changes to line items are nominal and reflect changes to anticipated needs in 2022. • Contracted services overall decrease of $163,450 is primarily a result of senior snow clearing ($150,000) be moved to a different sub -department. Increase in the contract for ditching ($30,000), weed control ($5,000), equipment maintenance ($5,250) based on anticipated workload or inflationary pressures. Decreases in parking meters ($2,700), unspecified contracts ($5,000 was reallocated), emergency clean-up ($15,000 reallocated), roadside clean up ($4,000) and sidewalk maintenance ($25,000) based on needs or reallocation to other reporting areas. Hardtop Maintenance • Materials and supplies increased by $670,500, including $655,000 for waste disposal of street sweeping materials. New environmental regulations require a change in waste disposal from street sweeping operations; a transfer from tax Gl(V,WnIH Budget 2022 1 81 rate stabilization smooths this impact over two years. Increase in hydrant costs for water required for street sweeping of $15,500 based on anticipated needs and brings cost in line with historical actuals. • Contracted services increase of $25,000 for pavement resurfacing based on anticipated inflationary pressures and work requirements. Winter Control Net increase in revenues of $12,500 is based on $19,500 in senior snow clearing being reallocated to this sub -department for better reporting less $7,000 decrease in revenue for cost recovery work (based on anticipated recoveries). Increase in materials and supplies of $74,100 includes an increase of $77,500 for winter control supplies based on a five-year average and anticipated needs in 2022 and a decrease of $3,400 in miscellaneous operating supplies. • Increase in contracted services of $885,000 is due to reallocation from other areas within Public Works. Senior snow clearing program contract of $150,000 is moved from Road Maintenance, and better reflects the nature of these costs in the provided service. Winter maintenance of $735,000 includes winter control amounts from other locations consolidated into one account. Safety Devices • Materials and supplies have increased $14,400 due to additional guide rail work ($8,500), the Emily Project ($900) and additional railway crossing work $5,000. Stormwater Management • Contracted services increase of $8,000 necessary for planned work for routine cleanout of storm water management plans to reduce risk of flooding and improve effectiveness of overall storm water management system. Fleet Increase in Materials and Supplies of $10,000 for repairs and maintenance of equipment related to the fleet. This increase brings the budget in line with historical trends and ageing equipment needs. C arWou Budget 2022 1 82 It Community r f 1 WFF,�_ 1 r f= V_ 2022 Community Services Summary Department Overview The Community Services Department works together with community partners to provide a variety of fun and accessible recreation opportunities in a welcoming, safe environment. The department has oversight and responsibility for facilities, building services, recreational services, client services, and tourism and accessibility. Core Activities Facilities services: Supports recreational facilities such as pools, indoor soccer, arenas as well as municipal -owned buildings, fire halls, operations depots, etc. Recreational services: Manages registered programs, drop -in, public swimming times, fitness classes, older adults programming, camps, etc. Client services: Manages both indoor and outdoor facility allocations and permitting. Administers ACTIVENet program for activity registrations and memberships. Responsible for facility customer service, community development, administration of municipal grants, sponsorships, volunteer groups and special corporate events. 2021 Accomplishments and Successes • Indigenous Cultural Awareness training in partnership with Trent University provided staff and members of council an opportunity to participate in 8 hours of training on the history of Indigenous people, including insights into the treaty system, residential schools and how we can support Truth and Reconciliation • Applied for and received grant funding for our Clarington Charges Forward initiative, which saw the installation of outdoor charging stations for mobility devices. These stations have been installed at various key locations throughout the municipality • Leading Equitable and Accessible Delivery (LEAD initiative) — this important initiative has been undertaken in conjunction with the Abilities Centre. It focuses on creating a diverse and inclusive workforce across our corporation. • Introduction of organic waste recycling in our recreation facilities as part of the 4 R's strategic priority of Council. Facilities will maximize the volumes of waste that will be redirected from landfill sites. • Accessible mats for the three -stream waste and recycling receptacles have been installed. These provide easy and accessible prompts for people with disabilities to help them sort waste; they also help with visual impairments find the correct receptacles C arWou Budget 2022 1 84 • Working under strict Ministry of Health guidelines, including capacity restrictions, our staff were able to offer several summer camps as well as operate our very popular mobile playground program that visits a variety of local parks weekly to offer activities to the community • When permitted, staff were able to reopen our three indoor swimming pools and offer public swimming and a limited lesson program • When permitted, we were also able to re -open the fitness centre at Courtice Community Complex and have enjoyed a steady increase in members returning to the facility • In the Fall, we reintroduced a variety of our skating programs, including shinny hockey and public skating, as well as seeing an increased number of older adult activities The Community Services Department is looking forward to the opportunities that 2022 offers. Although we have prepared a budget that considers the ongoing impact of the pandemic in some areas for the first six months of the year, we remain optimistic that a return to pre -pandemic service levels will be achieved in the last six months of the year. In addition to an expanded offering of programs and activities, as provincial restrictions are relaxed, we will be working on a number of initiatives including the following: • Subject to direction from Council, staff are prepared to move forward with the next phase of our indoor recreation facility development plan, originally planned for South Bowmanville • Completion of other capital projects including renovations at Orono Public Library; revised renovation plan for Shaw House (156 Church Street); and subject to a successful funding application a major accessibility project for the Municipal Administrative Centre • Act as the lead department, working with Financial Services and others on the Road Map to Sustainability Plan for Community Halls • Our Customer Service team will play a pivotal role in the corporate -wide customer service implementation strategy • Post pandemic review of service delivery models considering alternatives to the status quo to improve effectiveness and customer satisfaction • Continue the work on the diversity and inclusion programs that were initiated in 2020/21, including reporting back to Council on recommendations to respond to the Truth and Reconciliation Commission of Canada "Calls to Action" • The Accessibility Coordinator will be leading a project on the development of Universal Design Standards that, once adopted, will form a new standard for municipal new construction and renovation projects with the goal of removal of barriers impacting access to municipal buildings C arWou Budget 2022 1 85 • In 2022, we will be working with our arena and hall board partners to introduce organic waste recycling to better support the Municipality's waste diversion objectives 2021 continued to be a very challenging year for the Community Services Department. As the Province moved forward with the various stages of their Reopening Ontario Plan, our staff, working within the provincial guidelines, proactively offered programs and activities to the community, although in a much different way. In addition to the issues the pandemic provided, the Department was able to accomplish much of our work plan and move forward in several areas. Following the corporate reorganization in 2020 additional work has been completed in 2021 to further refine the amalgamation of the accounts for Building Services, Tourism and Accessibility reflected in the 2022 budget. With all municipal buildings in one department, we are better positioned to plan our capital forecasts, manage our infrastructure renewal program and have an in-house approach to various federal and provincial infrastructure funding programs. Going forward it will be of increased importance to leverage infrastructure funding to help offset the rising cost of repairs, renewals and replacements. Climate Actions 2021 Climate Actions • Implementing an energy management system CCCAP action (CCCAP action 1.12) • Ensure sunscreen and water are available to staff during outdoor summer events (CCCAP action 2.2) • Ensure staff access to rest areas (CCCAP action 2.5) • Encourage weather -appropriate clothing for protection from extreme weather conditions (CCCAP action 2.8) 2022 Climate Actions • Encourage waste and recycling service providers to document GHG emissions on invoices submitted to the municipality to help the municipality track its GHG emissions more easily (CCCAP action 1.1) • Consider building envelope upgrades, building automation and lighting upgrades as part of all building renewal projects. (CCCAP action 1.2) • Install/upgrade building automation systems (bas) and smart thermostats in municipal buildings. (CCCAP action 1.3) • Continue to convert all lighting in municipal buildings to energy -efficient LEDs (CCCAP action 1.4) C arWou Budget 2022 1 86 • Expedite actions outlined in the Energy Conservation Demand Management Plan (CCCAP action 1.5) • Explore offsetting the use of petroleum -based natural gas with renewable natural gas in buildings through renewable natural gas purchasing agreements (CCCAP action 1.6) • Establish a policy to replace all appliances with energy star rated appliances (CCCAP action 1.7) • Conduct utility consumption audits in municipal facilities, beginning with buildings with the highest potential for savings (CCCAP action 1.9) • According to building assessments, continue to replace mechanical equipment (boilers, chillers, air conditioning units) in remaining facilities with high efficiency. (CCCAP action 1.11) • Implement an energy management system (EMS) to track utility bills to monitor energy consumption and GHG emissions, and inform building maintenance and recommissioning (CCCAP action 1.12) • Extend pool hours during extreme heat conditions (CCCAP action 2.1) • Ensure water and sunscreen are available to staff during all municipal summer outdoor events (CCCAP action 2.2) • Allow outdoor events to be held at indoor rec. Facilities during extreme heat events (CCCAP action 2.3) • Design outdoor summer programing with consideration for extreme heat (CCCAP action 2.4) • Ensure staff have access to cooling rest areas for relief during extreme heat (CCCAP action 2.5) • Create/update workplace policies to mandate weather -appropriate clothing to protect staff against extreme weather conditions, including heat, cold, windy and wet conditions (CCCAP action 2.8) • Explore credits instead of refunds for municipal programming cancelled by extreme weather (CCCAP action 6.2) • Establish partnerships with organizations whose facilities could be used during extreme heat events (7.1) C arWou Budget 2022 1 87 2022 New Staffing Approved The 2022 final budget includes the approved request to upgrade of the Part-time Customer Service Assistant Coordinator to a full-time position in the Community Services Department. The estimated impact is $33,959, which includes benefits. Client Services was created in 2018. Since that time, it has evolved as a key support to the rest of the Department as it relates to registrations, facility permitting, POS transactions, transfer and withdrawal support, and administration. As the other areas of the department grow, so does the support provided by the Customer Services team. The prime responsibility of the part-time position was to assist with the workload associated with hiring, training, scheduling and supervision of the large number of part- time customer service reps who staff the front desks in our recreation facilities. These structural changes in the department have resulted in an increased demand for the Customer Service Coordinator, resulting in the downloading of additional work to the part-time assistant. Further, as part of the corporate reorganization, the outdoor field allocation and permitting function has moved from Public Works to Community Services; it is anticipated based on two years of restricted usage that in 2022 there will be pent-up demand for sports field usage and this function will consume additional time of the Community Services team. In 2021, Community Services reduced the Tourism budget by $50,000. Those functions were assumed by existing full-time clerical and part-time staff; the upgrade from part- time to full-time will address the resourcing concerns and improve Community Services outreach with community user groups. Looking into the next couple of years, the approved Customer Service Review will require additional resources, which can be assumed by this position, to train, consolidate and implement the recommendations of the centralized customer service plan. C arWou Budget 2022 1 88 Current Organizational Structure Community Services Summary G1arfttnn Budget 2022 1 89 Facilities Manager Building Facility Services , Supervisors Supervisor (2) (3) Building Facility ServicesIN Leadhands Leadhands (2) (4) Facility Building Operators Services (5) 11 (1 g) HVAC Maintenance Technician m (82) Recreation Manager Aquatic Recreation & Older Adult Coordinator CoordinFitness ator Coordinator Aquatic Recreation Older Adult Programmer Programmer Programmer 2 FT, 1 PT (1 FT, 1 PT) Aquatic Recreation Older Adult Programs Program Programs Fitness Programmer Fitness Programs Community Development Coordinator (2) Customer Services Customer Service Assistant Coordinator Lead Customer Service Rep Customer Service Rep Client Services Manager Recreation S oftwa re Clerk II (4) Clerk I I Tourism Coordinator Tourism Programmer Accessibility Coordinator Operating Budget Budget Summary 2019 Actuals 020 Actuals Description 090 PSAB 2020 Budget Budget Budget Change Revenue Expenditures $2,085,447 $2,085,100 Amortization Expense $0 $0 $0 $0 130 Administration Revenue 78,426 14,444 User Charges 63,500 21,500 43,500 22,000 Expenditures 871,860 758,801 Salaries, Wages & Benefits 958,743 928,606 958,416 29,810 60,756 30,711 Materials & Supplies 69,070 62,325 50,125 12,200 38,706 22,692 Contracted Services 0 0 0 0 686,028 762,863 Transfers from Res / RF / CAP Fund 816,700 1,273,700 1,734,200 460,500 250 Contributions Revenue 0 1,735,533 Transfer between funds 0 0 2,399,282 2,399,282 Expenditures 420 Recreation Services Admin Revenue 2,893 210 User Charges 1,230 1,230 1,230 0 C arWou Budget 2022 1 93 19 Actuals 2020 Actuals Description Expenditures 2020 Budget 2021 Budget 2022 Budget Change 8879736 817,748 Salaries, Wages & Benefits 1,020,506 993,041 1,014,381 219340 22,852 13,956 Materials & Supplies 26,942 19,400 22,600 3,200 421 Facilities Revenue 2,259,033 1,267,112 User Charges 2,357,646 1,969,479 2,205,200 235,721 Expenditures 49457,156 49045,223 Salaries, Wages & Benefits 4,5969252 4,3429760 4,5269850 184,090 3,297,451 2,774,836 Materials & Supplies 3,190,451 3,152,495 3,051,624 100,871 3839303 2529350 Contracted Services 297,259 317,107 634,788 317,681 29219,767 2,065,636 Debt Services (Principal and Interest paid) 2,0659635 1,5149261 1,3819967 1329294 9549250 1,350,000 Transfers from Res / RF / CAP Fund 19250,000 1,144,050 360,000 7849050 423 Concessions Revenue 43,206 79704 User Charges 669140 349990 389440 3,450 Expenditures 424 Aquatic Programs Revenue 1,171,739 354,374 User Charges 1,172,741 776,373 798,800 22,427 Expenditures 850,225 437,705 Salaries, Wages & Benefits 912,481 705,749 854,403 148,654 58,323 13,808 Materials & Supplies 61,830 53,889 55,760 1,871 425 Fitness Programs Revenue 515,987 197,416 User Charges 532,295 436,454 390,100 46,354 C arWon Budget 2022 1 94 19 Actuals 2020 Actuals Description 2020 Budget 2021 Budget 2022 Budget Change Expenditures 350,309 185,468 Salaries, Wages & Benefits 364,173 305,547 295,348 10,199 17,716 8,963 Materials & Supplies 28,850 27,850 25,600 2,250 1,700 500 Rents/Financial Expenses 2,000 0 700 700 426 Recreation Programs Revenue 550,463 99,986 User Charges 566,015 309,085 332,215 23,130 Expenditures 456,664 177,911 Salaries, Wages & Benefits 501,408 284,029 311,146 27,117 70,855 8,253 Materials & Supplies 68,830 37,580 42,300 4,720 50,121 13,838 Contracted Services 47,300 23,500 27,800 4,300 1,046 173 Rents/Financial Expenses 2,800 1,000 1,000 0 427 Community Development Revenue 153,316 131,820 User Charges 191,903 164,650 138,600 26,050 Expenditures 4,752 502 Salaries, Wages & Benefits 8,448 76,209 84,146 7,937 175,546 140,904 Materials & Supplies 200,175 182,330 186,830 4,500 27,627 20,868 Contracted Services 34,700 43,000 43,000 0 428 55+ Active Adults Revenue 127,296 52,189 User Charges 162,231 122,347 121,500 847 Expenditures 113,979 60,042 Salaries, Wages & Benefits 142,812 102,242 100,669 1,573 26,630 10,758 Materials & Supplies 25,400 12,600 10,300 2,300 C arWou Budget 2022 1 95 1 • 16,073 2020 3,665 Description Contracted Services U••- 16,550 lu get 5,500 2022 Budget•- 8,500 3,000 560 0 Rents/Financial Expenses 3,000 0 1,500 1,500 429 Customer Service Revenue 16,268 22,439 User Charges 15,675 16,500 8,300 8,200 Expenditures 944,276 725,413 Salaries, Wages & Benefits 926,556 921,464 1,024,581 103,117 138,745 70,396 Materials & Supplies 132,736 93,146 90,200 2,946 430 Smallboards - Consolidated Revenue Expenditures 0 0 Contracted Services 0 0 17,000 17,000 431 Smallboards - Non -consolidated Revenue Expenditures 0 0 Contracted Services 0 0 19,500 19,500 440 Libraries Revenue Expenditures 6,457 2,990 Materials & Supplies 4,450 4,100 23,460 19,360 8,100 5,832 Contracted Services 7,350 6,915 14,657 7,742 78,146 78,342 Debt Services (Principal and Interest aid) 78,342 78,466 78,702 236 450 Client Services Revenue C arWon Budget 2022 1 96 19 Actuals 2020 Actuals Description 2020 Budget 2021 Budget 2022 Budget Change Expenditures 359,012 409,718 Salaries, Wages & Benefits 444,740 585,699 598,307 12,608 9,246 2,796 Materials & Supplies 12,840 17,650 16,800 850 451 Tourism Revenue (22,080) 0 User Charges 0 0 0 0 Expenditures 232,843 251,448 Salaries, Wages & Benefits 244,544 235,262 236,916 1,654 65,072 90,225 Materials & Supplies 80,750 66,500 65,800 (700 21,887 19,500 Contracted Services 32,085 24,250 21,000 3,250 460 Museum Revenue Expenditures 21,611 13,827 Materials & Supplies 17,800 18,700 19,600 900 6,577 8,744 Contracted Services 12,000 7,300 8,300 1,000 473 Community Grant Program Revenue Expenditures 60,000 58,850 External Transfers to Others 60,000 64,000 99,000 35,000 480 Municipal Sponsorships Revenue Expenditures 33,300 106,900 External Transfers to Others 35,000 35,000 0 (35,000) '1 1 A M I= 1 1 I 77,118MU • � 1 •1 • 'I 11 Claritgton Budget 2022 1 97 Budget Highlights The following items highlight the 2022 budget for Community Services: Administration • Revenue increased by $22,000 to reflect expected return to pre -pandemic advertising levels. • Materials and Supplies decreased by $12,200, including reductions in office supplies ($10,000), postage ($2,000) and nominal changes in phone and memberships. The change reflects anticipated needs in 2022 and a hybrid working arrangement. Recreation Services Administration • Materials and supplies nominal increase of $3,200 reflecting the allocation of phone costs to the department ($1,100), and anticipated increase in travel costs in 2022 as meetings and in -person training resumes. Facilities • Revenue increase of $235,700 results from an anticipated return to programming in 2022. Assumptions have been that reduced capacity and demand will occur in the first two quarters returning to a more stable level in the latter part of 2022. • Materials and supplies overall decrease by $100,871 due to several nominal changes at each facility. Differences greater than $10,000 include a reduction to office equipment repairs at Courtice Community Centre ($13,460) and a decrease in hydro at South Courtice Arena ($45,800). • Contracted services increase by $317,700 due to an increase in snow clearing contracts ($249,080), partly due to increase in contract cost, allocation of the costs in cost centres, and additional anticipated needs due to operating hours and locations. • Reduction in debt services reflects the payment schedule for 2022 ($132,294). Concessions • Increase in revenues of $3,450 due to anticipated reopening of facilities during 2022. Cl(V,W#O t Budget 2022 1 98 Aquatic Programs • Increase in revenue relates to anticipated return to operations in 2022, partial demand in the first half of the year, and increasing demand in the second half. Increased revenue is $22,400. • Materials and supplies increase of $1,900 reflects increased programming during the year. Fitness Programs • Reduction in fitness programming revenue reflects anticipated demand during the year. Of the $46,400 decrease in revenue, $49,400 relates to membership revenue. It is anticipated that there will be increases in group fitness and squash rentals in 2022. • Materials and supplies decreased by $2,300, reflecting the decreased need for supplies and equipment related to the programs planned for 2022. • Rents and Financial Supplies relate to rental of outside facilities to provide programming, including hall board locations, for a total of $700 which reflects pre -pandemic levels. Recreation Programs • Increase in revenue of $23,100 includes the return of public skating, day camps, summer camps and other programming that was reduced in 2020 and 2021, subject to public health measures in place. • Materials and supplies increase $4,700 related to anticipated programming levels and required supplies to meet those programs. • Contracted Services has increased $4,300, including contracted services for summer camps ($5,000), assuming a return to camp programming in the summer of 2022. Community Development • Decrease in revenue of $26,100 relates to eliminating the Sports Hall of Fame event in 2022. • Increase for materials and supplies of $4,500 is the net of a decrease in Hall of Fame ($33,500 decrease) and required materials and supplies for the inclusion services miscellaneous stores. 55+ Active Adults • Decrease of $850 in revenue is based on several changes to programs each nominal. Glenn Budget 2022 1 99 • Decrease in materials and supplies relates to a reduction in special events $2,300 based on anticipated public health measures and reduced demand/capacity. • Increase in contracted services of $3,000 for special events. • Increase in rent/financial expenses of $1,500 is for external third -party facility rentals for events, which would include events held at applicable hall boards. Customer Service • Decrease in revenue of $8,200 for merchandise sales, reduced capacity at facilities has reduced demand. • Materials and supplies decrease of $3,000 is the cost for the product that is sold at facilities, related to the expected reduced sales revenue above. Smallboards Consolidated • This is a new sub -department for the hall boards that are consolidated within the Municipality for winter control. Contracted services expense of $17,000 would include Boards of Council such as the Tyrone Community Hall Board. Smallboards Non -Consolidated • This is a new sub -department for non -consolidated hall boards, such as the Hampton Community Association. Contracted services expense of $19,500 is for winter control costs for those boards that are not consolidated within the Municipality, per the Community Group Roadmap approved in October 2021. Libraries (Facilities) • Materials and supplies increased $19,400, primarily related to repairs and maintenance increases at both the Courtice Public Library location ($15,000) and Newcastle Library location ($3,000). • Contracted services have increased $7,700, including $4,900 for winter control at the Newcastle Library and equipment maintenance of $1,100 at the Courtice location. • Debt services have increased by $200 based on the actual debt repayments for the year on the Courtice Library debenture. Client Services • Materials and supplies have decreased $850, which includes a decrease of $1,000 for travel based on anticipated needs in 2022. Glawnff Budget 2022 1 100 Tourism • Materials and supplies have decreased by $700, including the elimination of building repairs ($6,000) and international branding ($5,000). Advertising expenses have increased $5,300 and special events increased $5,000 based on service delivery changes. • Contracted services have decreased $3,250 related to design costs that have been eliminated. Museum (Facilities) • Increase in materials and supplies is nominal and includes utility increases and anticipated repair and maintenance costs for a total of $900. • Contracted services increase of $1,000 includes contracts for fire equipment, elevators and other miscellaneous contracts for the Sarah Jane Williams building. Community Grant Program • External transfers to other of $35,000 have increased to consolidate the sponsorship program into this program. Municipal Sponsorships • External transfers to other of $35,000 decrease relate to the transfer of funds to the Community Grants Program. C arWou Budget 2022 1 101 I 0 Nash R-d BI or Street ip' Fy Highway Clarington Budget 2022 1 102 2022 Planning and Development Services Summary Department Overview The Planning and Development Services Department is responsible for managing the growth of the Municipality. They develop planning policy, issue building permits and provide specialized support (climate change, heritage, etc.), with a long-term focus on the responsible management of our land and resources. Core Activities Community Planning: Responsible for planning policy including the official plan and secondary plans. Manages review of commercial and mixed -use development applications, community engagement and leads economic development for the municipality. Development Review: Oversees land use planning implementation, subdivision review and approval, land division zoning and Committee of Adjustment. Respond to general land use inquiries regarding the development potential of private property. Building Division (Permits and Inspections): Responsible for issuing building, renovation/addition and demolition permits and conducting building, structural, plumbing and HVAC inspections. Interprets the Development Charges By-law and Ontario Building Code. Special projects: Manages municipal land acquisition and disposal, environmental assessments affecting the Municipality, heritage, community improvement and stewardship grant programs. Project management, mapping and geographic information services for land use policy. Climate change and environmental sustainability initiatives. 2021 Accomplishments and Success Zone Clarington team prepared the second draft of regulations and mapping of the rural area for presentation to Council and received direction from Council to proceed with the project. • Council approval of a Community Vision for Camp 30/Jury Lands and complimentary Official Plan Amendment. • Completed the Recreation Vehicle Study and provided recommendations as input to Zone Clarington process for implementation. C arWou Budget 2022 1 103 • Completion and adoption of Clarington Climate Change Action Plan and initiated implementation through Inter -Departmental Working Group and via the EV fleet and charging station implementation. • Worked with the CAO's Office on a new service contract with the Clarington Board of Trade (CBOT) where CBOT will focus on local business retention and expansion and the Municipality will be responsible for the facilitation and attraction of new businesses coming to the community. A new position of Economic Development Coordinator (EDC) has been created within the newly named Community Planning and Economic Development Division within the Planning and Development Services Department. The EDC position will be responsible for undertaking work related to economic development, including the facilitation of the completion of an Economic Development Strategy for Clarington. • Streamlined the process for COVID-19 Community Improvement Plan grants. Implementation of grants and goals of downtown Community Improvement Plans via the completion of the Public Art projects and outdoor patio program. • Initiated collaboration and discussion with Ministry and local industries on air quality monitoring. • Planning Inquiry Portal was created to track, monitor and reduce duplication of effort between email and phone inquiries. • Initiated population and employment projections to 2051 and commercial land needs assessment as components of the Clarington Official Plan Review • Developed local procedures to implement Provincial mandate that now permits Additional Dwelling Units on most properties which is now being considered by other municipalities as a best practice approach. • Participated in and commented on the Region's Municipal Comprehensive Review, including reviewing policy and technical papers, including Regional Land Needs Assessment, Employment Land Conversions, and Urban Boundary expansions. • Managed multiple Secondary Plans, including holding of Public Information Centers and Statutory Public Meetings resulting in Council adoption of two plans (Brookhill Secondary Plan and Southwest Courtice Secondary Plan) and approximately $4,000,000 being secured for the provision of affordable housing in the community. • Ongoing review of various development proposals located in hamlets, neighbourhood centres, local corridors, gateways, as well as village and urban centres. Glenn Budget 2022 1 104 • Made recommendations on and/or approved various developments, including low, medium and high -density residential developments, commercial and mixed - use commercial/residential developments, and industrial developments. • Received and processed over 400 new development applications ranging from Official Plan Amendments, Zoning By-law Amendments, Plans of Subdivision/Condominium, Site Plans, Land Divisions, Minor Variances, Accessory Dwelling and Sign Permits. This also included over 70 Pre - Consultation Applications to review and comment on potential future development proposals, including a long-term care building. • Expedited the implementation of E-PlanSoft for the electronic submission and review of Building Permit Applications. • Ordered six electric vehicles for Building Inspectors designed to reduce greenhouse gas emissions and operating costs for the Corporation. • Received and began processing over 1,100 Building Permit applications with approximately $450 million total value. • Over 1,200 permits issued with a value of approximately $300 million. • Over 18,000 inspections completed. Climate Actions 2022 Climate Actions • Installation of 8 EV charge stations for fleet • Onboarding of 6 EVS for building inspectors • Investigate the feasibility of district energy incorporation into secondary plan (CCCAP action 1.24) • Update the Green Development Framework to include Climate Change Considerations (CCCAP action 1.25) • Update the Planning and Development Guidelines and Design Standards to align with the Green Development Framework (CCCAP action 1.26) • Complete implementation of the Green Development Program (CCCAP action 1.27) • Establish beyond -code design standards for new buildings (CCCAP action 1.28) • Review existing CIPs for program expansions supportive of energy efficiency retrofits (CCCAP action 1.29) • Work with Conservation Authorities to update flood mapping with latest climate projections (CCCAP action 3.3) clawnft Budget 2022 1 105 Review zoning regulations to promote ground water permeability (CCCAP action 4.9) 2022 New Staffing Approved Full-time 14.0 1 One in Administration One in Development Review Two in Building Inspection The Administration Division added a Clerk II to focus on the high volume of daily phone calls and email inquiries coming into the department to provide timely customer service. Based on data tracking customer inquiries, there is an estimated 1,100 planning -related inquiries from residents, realtors, property owners/developers and home buyers in the first 96 days of tracking. This position would allow for the appropriate time to answer and process inquiries, follow up on responses and improve customer service. This would take this function away from the Development Application Coordinators (DAC), which frees up their time to process development applications and improves the response times for applications. The position would further improve response timelines by taking the clerical functions from the DACs, such as mail, filing, and bank deposits. The new Senior Planner will focus on managing, processing, reviewing and providing recommendations on all manner of development applications submitted by the Municipality. Three of the eleven secondary plans are currently complete and awaiting Region of Durham approval. Once approved, it is anticipated that development in these areas will increase, resulting in the additional draft plan of subdivisions, zoning by-law amendments, and other applications. Developers in the Courtice area secondary plans are anxious to proceed and there is an expectation of timely responses from Staff which will require additional resources. The expected increase in revenues offsets the cost of the additional staff. The Building Division added a Plans Examiner and a Building Inspector; these positions are eligible to be covered by building permit revenues and are therefore not tax -levy supported. The Building Division is required to meet certain legislated timeframes, with existing and expected development meeting those timelines could become difficult without increasing resourcing. With 13 secondary plans and recent changes to allow for additional dwelling units and tiny homes, the demand for building inspectors is expected to increase as housing development in Clarington increases. C arWou Budget 2022 1 106 Director of Development Planning and Administrative Application Development Assistant Co-ordinator (: Services .1 A Manager Clerk II Manager Manager Community Chief Building Planning & Development Special y Official Design Review Projects Energy and Permit Clerk Economic Climate Change (3) Development Principal Response Coordinator Planner (2) Coordinator Principal Senior Senior Senior Plans Senior Plumbing/ Building Mechanical Planner Planner InsDector Examiner Inspector Senior Senior Building Plans Plumbing / Planner (2) Planner (2) + Planner II Inspectors (2) Examiners (2) Mechanical Planner II (3) Planner I (Contract) Project Manager — Community Planning Policy Planner II (2) Planner 1(2) Planner I GIS Technologist GIS Technician I Operating Budget Budget Summary 2019 Actuals 020 Actuals Description 000 Unassigned 2020 Budget Budget Budget Change Revenue Expenditures $2,184 $4,392 Salaries, Wages & Benefits $4,127 $4,221 $6,710 $2,489 139,146 177,628 Materials & Supplies 234,750 234,750 251,250 16,500 696,728 634,717 Transfers from Res / RF / CAP Fund 634,717 640,375 646,075 5,700 090 PSAB Revenue Expenditures 2,863 2,863 Amortization Expense 0 0 0 0 130 Administration Revenue 652,118 660,160 User Charges 862,300 1,114,991 1,256,800 141,809 Expenditures 3,032,418 3,082,234 Salaries, Wages & Benefits 3,231,772 3,632,851 3,715,514 82,663 99,000 57,356 Materials & Supplies 115,750 109,550 113,350 3,800 161,570 69,830 Contracted Services 246,000 946,000 241,000 705,000 426,592 678,164 Transfers from Res / RF / CAP Fund 12,500 12,500 12,500 0 C arWou Budget 2022 1 108 19 Actuals 2020 Actuals Description 250 Contributions 2020 Budget 2021 Budget 2022 Budget Change Revenue 465,089 336,717 Transfer between funds 0 0 420,716 420,716 Expenditures 321 Building Inspection Revenue 2,194,711 2,496,222 User Charges 1,554,032 1,769,500 1,774,500 5,000 0 0 Fines/Penalties on Interest 500 500 500 0 Expenditures 1,285,583 1,254,155 Salaries, Wages & Benefits 1,329,648 1,249,151 1,570,538 321,387 88,800 67,342 Materials & Supplies 102,930 101,215 102,400 1,185 134,059 23,181 Contracted Services 199,000 199,000 304,500 105,500 0 224,225 Transfers from Res / RF / CAP Fund 0 227,950 0 227,950 385 Environmental Revenue 1,170 585 User Charges 0 0 1,170 1,170 Expenditures 0 0 Contracted Services 123,695 0 0 0 430 Smallboards - Consolidated Revenue Expenditures 1,465 70 Materials & Supplies 1,500 1,500 1,500 0 C arWon Budget 2022 1 109 1• 2020 2021 Budget 2022 Budget Change 502 Development Review Revenue 1,671,983 988,768 User Charges 0 0 0 0 Expenditures 34,091 43,656 Materials & Supplies 0 0 0 0 1,347,250 1,104,054 Contracted Services 0 0 0 0 550 Economic Development Revenue Expenditures 0 0 Salaries, Wages & Benefits 0 0 120,370 120,370 0 0 Materials & Supplies 0 0 1,000 1,000 0 0 .. Contracted Services 0 0 $..($516,051) 325,000 325,000 C arWon Budget 2022 1 110 Budget Highlights The following items highlight the 2022 budget for Planning and Development Services: Unassigned • Materials and supplies increase of $16,500 includes an additional $11,500 to the Heritage Incentive Grant for a total grant of $18,000 and, an increase of $5,000 which relates to the environmental stewardship programs; this relates to the added cost of trees for rural roads Administration • Revenue increase of $141,800 is based on a review of revenue levels over the past five years and anticipated projects in 2022. It is expected that official plan amendments and rezoning requests will increase by approximately $80,000 each, $50,000 for subdivision application fees and $30,000 for site plans. Planning coordination fees will decrease by $112,791; other revenues will change nominally. • Materials and supplies increase of $3,800 includes $3,000 for furniture and equipment related to staffing needs and established $1,000 for climate change coordinator travel and miscellaneous expenses. • Contracted services decrease of $705,000 mainly relates to the 2021 budget of $900,000 for the official plan that is going to be undertaken; those funds are being carried over. In 2022, general consulting increased by $145,000 of which $25,000 related to heritage properties and air quality review and $120,000 for expediting the Courtice Waterfront Design Study identified in the 2020 Development Charges Background Study. This study is funded from the Development Charges- General Government Reserve Fund or, if not sufficient, that Staff work with local developers on a front -ending agreement to fund the Study. A $50,000 increase for a new separate account specifically for climate change -related consulting and the implementation of the CCCAP. Building Inspection • Building inspection revenue includes an expected increase in pool permits, based on demand, for $5,000. • Materials and supplies increase of $1,200 includes increased memberships and decreased office supplies and books in nominal amounts. • Contracted services increase of $105,500 relates to consulting fees anticipated as a result of specialized development as well as professional fees expected. (INWOO 1 Budget 2022 1 111 Environmental • Increase relates to lease revenue of $1,200. Economic Development • Newly established sub -department of Planning and Development Services. • Materials and supplies provide a base level budget for the economic development staff $1,000 • Contracted services of $325,000 relate to the contract with CBOT, which was previously in the Office of the CAO. C arWon Budget 2022 1 112 CjarWon Budget 2022 1 113 2022 Emergency and Fire Services Summary Department Overview Clarington Emergency and Fire Services provide professional and highly trained emergency response, education and fire prevention services to all residents. Clarington has a composite department made up of full-time and volunteer firefighters. Along with emergency response, the department performs various tasks to ensure public safety, including fire prevention inspections, issuing permits and public education programs. Core Activities Fire Prevention: Responsible for various functions with one goal in mind: creating a fire -safe community. These functions are implemented through public education programs and fire inspections. Clarington strives to educate the public about fire safety through various education programs, hall tours and community events, and provide safety lectures and fire safety training to families, community groups, schools, clubs, and businesses throughout the municipality. Fire Suppression: Firefighters respond to various situations: medical calls, motor vehicle accidents, check calls, fire calls, specialized rescue calls such as water and ice rescues, rope rescue situations and others. To complete these tasks Fire Services has a variety of tools such as extrication tools (i.e. the Jaws of Life), defibrillators, specialized saws, rope equipment and fans. All this equipment assists in providing an effective response in suppression. Maintenance Division: Provides Self -Contained Breathing Apparatus (SCBA) fit testing, repairs and maintains the SCBA and other personal protective equipment used by the department. 2021 Accomplishments and Success • Adopted Automated Dispatch System alerting staff of a pending emergency call. It is anticipated that turn out times will reduce. • As part of our cancer reduction strategy, an SCBA decontamination washer was purchased through a Firehouse Subs grant. • Implementing a Mobile Data Terminal (MDT) for seamless communication of emergency call data, GPS routing and aid with incident command tasks • Developed a fire officer development program to prepare staff to assume leadership roles. Provided technical training in pump operations and auto extrication to address our community risks. C arWon Budget 2022 1 114 Climate Actions 2021 Actions • Installation of 2 EV charge stations at fire hall one • Onboarding of 2 EV fleet vehicles 2022 New Staffing Approved Full-time 1 5.0 1 Four positions in Fire Suppression One position in Training The Clarington Emergency and Fire Services recently completed the Fire Master Plan, highlighting several areas for staffing efficiencies within the service. It was recommended that the existing four Platoon Chiefs be removed from the apparatus to provide supervision across all stations during their shift. The current service delivery model has the Platoon Chief included on the apparatus at Station 1 as one of the four personnel assigned to the vehicle; the Fire Master Plan has identified that this limits the Platoon Chief's ability to supervise, train and provide support to fire prevention activities at other stations as they are required to respond to calls as part of the crew. By removing the Platoon Chief, they are better able to supervise or attend other calls throughout the Municipality, providing leadership and support as required. Included in the budget are funds to increase the number of Captains from eight to 12; this is simply an incremental increase for those four existing firefighters. Further, four probationary officers have been included to back -fill the promotions. The revised staffing level would see four platoon chiefs (currently four), twelve captains (currently eight) and 48 suppression firefighters (currently 48). This would be required to maintain the existing four per truck level once the Platoon Chiefs are removed from the apparatus. Operational efficiencies are identified in the Fire Master Plan and include benefits to suppression, prevention, training and community outreach initiatives that the Service provides. In addition to the suppression personnel, an additional Training Officer is to be hired. This position will improve the Municipality's ratio of trainer to firefighter, ensure consistent training, reduce overtime, and ensure that the Service receives the required training program as mandated by the Province. Currently, one Training Officer provides support to both full-time and part-time firefighters. $150,000 of the total cost for the new positions and promotions will be funded by the Future Staffing Reserve Fund. C arWon Budget 2022 1 115 Platoon Chiefs Volunteer District Chiefs (4) 0 IS) suppression Volunteer Captai ns �xistino +4 new) Captains (20) Suppression ■ Volunteer Firefighters (48) Firefighters Director of Emergency Administrative Services / Fire Assistant Chief Clerk II (2) Deputy Fire Chief (2) Chief Fire Chief Fire Mechanical Prevention Technician Training Officer Officer Training Officer . Fire Prevention (1 existing + 1 Officer Fire Prevention Inspectors (3) Operating Budget Budget Summary 2019 Actuals 020 Actuals Description 090 PSAB 2020 Budget Budget Budget Change Revenue Expenditures $984,765 $1,020,653 Amortization Expense $0 $0 $0 $0 130 Administration Revenue 240,751 421,088 User Charges 105,000 115,000 115,000 0 Expenditures 927,665 1,002,763 Salaries, Wages & Benefits 940,149 958,880 966,524 7,644 188,937 173,253 Materials & Supplies 239,650 234,050 234,350 300 10,000 6,250 External Transfers to Others 10,000 10,000 10,000 0 841,189 776,488 Transfers from Res / RF / CAP Fund 553,925 637,500 537,000 (100,500) 250 Contributions Revenue 0 1,500 Transfer between funds 0 0 150,000 150,000 Expenditures 280 Fire Prevention Revenue CiarWou Budget 2022 1 117 19 Actuals 47,793 2020 Actuals 12,159 Description User Charges 2020 Budget 45,000 2021 Budget 44,500 2022 Budget 44,500 Change 0 Expenditures 677,210 727,448 Salaries, Wages & Benefits 735,643 796,825 807,229 10,404 37,240 17,037 Materials & Supplies 46,500 45,000 45,000 0 0 0 Contracted Services 92,700 1,000 1,000 0 281 Fire Suppression Revenue Expenditures 8,183,352 8,309,860 Salaries, Wages & Benefits 8,443,560 8,634,223 9,256,480 622,257 56,116 62,663 Materials & Supplies 92,500 90,000 90,000 0 69,073 71,714 Contracted Services 70,000 80,000 80,000 0 282 Fire Train/Technical Support Revenue Expenditures 379,914 398,238 Salaries, Wages & Benefits 350,680 364,141 509,092 144,951 5,816 3,628 Materials & Supplies 6,500 6,500 6,500 0 283 Fire Communication Revenue Expenditures 610,416 645,642 Contracted Services 587,000 623,000 637,000 14,000 284 Fire Mechanical Revenue C arWon Budget 2022 1 118 19 Actuals 2020 Actuals Description Expenditures 2020 Budget 2021 Budget 2022 Budget Change 116,459 76,503 Materials & Supplies 120,000 115,000 105,000 10,000 285 All Stations - P/T Administration Revenue Expenditures 984,013 895,619 Salaries, Wages & Benefits 867,380 865,215 881,759 16,544 33,566 49,243 Materials & Supplies 45,700 46,700 53,700 7,000 4,918 9,070 Contracted Services 6,500 6,500 23,400 16,900 286 Municipal Emergency Measures Revenue 10,000 0 User Charges 10,000 10,000 10,000 0 Expenditures 27,251 21,339 Materials & Supplies 26,950 26,950 5,950 21,000 0 0 Contracted Services 0 5,000 0 5,000 287 Mechanical Technical Support Revenue Expenditures 136,856 $13,976,212• 137,166 • 1 Salaries, Wages & Benefits Total1 135,524 :. 147,042 1 . 140,683 $14,071,167$547,141 (6,359) C arWon Budget 2022 1 119 Budget Highlights The following items highlight the 2022 budget for Emergency and Fire Services: Administration • Nominal change to Materials and Supplies includes reductions to travel and memberships while increases to office supplies, water/wastewater and postage for a net increase of $300. Fire Communication • Increase to Contracted Services of $14,000 relates to radio equipment and would include the operating costs for additional radios and the onboard management systems. Fire Mechanical • Reduction of $10,000 in Materials and Supplies relates to vehicle repairs and maintenance and is based on anticipated needs for the fleet. All Stations — Part -Time Administration • Increase in Materials and Supplies relates to building maintenance and repairs for the volunteer halls of $7,000 based on anticipated needs for these facilities in 2022. • Contracted Services has increased $16,900 for repairs and maintenance of the halls, including the cleaning requirements for the facilities that are currently at an increased level due to COVID-19 protocols. Municipal Emergency Measures • Materials and supplies have decreased $21,000 based on anticipated reallocation of phone and fax lines • Contracted Services has decreased $5,000 related to the MOU with OPG. Cl(V,W#O t Budget 2022 1 120 Clarington Public Library and Museums 101 4ft rr,�aTATAT. Clarington Public Library, Museums and Archives Clarington Public Library, Museums and Archives enhances the community's cultural, educational, and economic well-being. The Library, Museums & Archives are an active connector for cultural and social interaction and learning and a leader in creating new community partnerships. Library services are comprised of: • Lending collections (including books, DVDs, magazines, video games, audiobooks, loanable technology including WIFI hotspots) • Online resources including e-books, digital audiobooks & e-magazines • Children's literacy programs • Educational workshops and life-long learning • Computer access and Wi-Fi hotspots • Quiet study space & access to teleconferencing • Outreach services for non-profit community partners The Library provides service through four branch locations: • Bowmanville • Courtice • Newcastle • Orono Museums and Archives services are comprised of: • Artifacts and other objects of local cultural or historical significance • Archives of correspondence, letters, diaries, memoranda, minutes, business records, reports, plans, photographs, negatives, film, audio and videotapes, and publications • Resources and programs pertain to local heritage to support public study, education, and genealogical research The Museums provides services through three locations: • Sarah Jane Williams Heritage Centre • Waverley Place • Clarke School House Glenn Budget 2022 1 122 The Clarington Public Library Board oversees the strategic direction of the Library, Museums & Archives under the provisions of the Public Libraries Act and the Standards for Community Museums in Ontario. Historical Funding Historical Funding for Clarington Public Library $3,300,000 $3,250,000 $3,200,000 $3,150,000 $3,100,000 $3,050,000 $3,000,000 $2,950,000 2018 award 2019 award 2020 award 2021 award 2022 award ■ Clarington Library $330,000 $320,000 $310,000 $300,000 $290,000 $280,000 $270,000 $260,000 Historical Funding for Museum d 1 1 2018 award 2019 award 2020 award ■ Clarington Museum 2021 award 2022 award Gl(V,Wnll Budget 2022 1 123 Operating Budget Budget Summary 2019 Actuals 020 Actuals Description 440 Libraries 2020 Budget Budget Budget Change Expenditures $0 $0 Materials & supplies $0 $0 $12,750 $12,750 0 0 Contracted Services 0 0 4,250 4,250 3,368,585 3,593,122 External transfers to others 3,201,357 3,201,357 3,265,384 64,027 194,176 70,000 Transfers from Res / RF / Cap Fund 234,176 150,000 110,000 40,000) 460 Museum Expenditures 308,080 314,242 External transfers to others 314,242 314,242 317,699 3,457 6,000 6,000 Transfers from Res / RF / Cap Fund 6,000 6,000 6,000 0 CiarWou Budget 2022 1 124 Budget Highlights The following items highlight the 2022 budget for the Clarington Public Library and Museums: The request for the Clarington Public Library, Museum & Archives represents a 1.92 per cent increase, which is below the 3.30 per cent target set by Council. The budget has been presented to and approved by the Clarington Public Library Board and the Clarington Museum and Archives Advisory Committee. Materials and Supplies expenses of $12,750 is new in 2022. The costs are a reallocation from the Community Services department for financial reporting purposes • Contracted Services expense of $4,250 is new in 2022. The costs are a reallocation from Community Services department for financial reporting purposes CjarWon Budget 2022 1 125 .. � .1 1� "Amm, -- -- , N, . Arts and Culture Arts and Culture Overview The Visual Arts Centre of Clarington is a not -for -profit charitable organization that nurtures the cultural development of Clarington by encouraging creativity through arts education, exhibition, and promotion. The operating budget for the Visual Arts Centre in the Municipality of Clarington's annual contribution to this organization. Historical Contribution 230,000 225,000 220,000 215,000 210,000 205,000 200,000 Fiscal Support for External Agencies 2017 to 2022 Total ■ 2017 Award ■ 2018 Award ■ 2019 Award ■ 2020 Award ■ 2021 Award ■ 2022 Award C arWon Budget 2022 1 127 Operating Budget Budget Summary Budget Highlights The following items highlight the 2022 budget for the Visual Arts Centre: • This request is within the 3.3 per cent target and provides ongoing support for programs at the Visual Arts Centre. The Visual Arts Centre (VAC) budget was reduced by $2,000 to reflect a prior Council decision to provide funding for winter control to hall boards. As this cost is included elsewhere in the budget it was not required as part of the operating grant. C arWon Budget 2022 1 128 FFF,- CjarWon Budget 2022 129 External Agencies Overview External agencies operate outside of the Municipality's operational functions and are not consolidated into the Municipality's financial statements for reporting purposes. The operating grants provided to these organizations are presented below: $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 Fiscal Support for External Agencies 2017 to 2022 1111 Firehouse Youth Community Care Bowmanville Older Newcastle Centre Durham Adults Community Hall ■ 2017 award ■ 2018 award ■ 2019 award ■ 2020 award ■ 2021 award III 1 1 Grandview Clarington Hospice Children's Centre 2022 request ■ 2022 award C arWon Budget 2022 1 130 Operating Budget Budget Summary 2019 020 2020 Actuals Actuals Description Budget Budget Budget Change 250 Contributions Revenue $0 $4,500 Transfer between funds $0 $0 $23,900 $23,900 474 Mun. Grants - others Expenditures 673,531 738,662 External transfers to others 734,162 915,557 736,503 179,054 C aiou Budget 2022 1 131 Budget Highlights The following items highlight the 2022 budget for the external agencies: Unassigned Firehouse Youth Centre (John Howard Society) asked for an increase of $12,252 (1.36 per cent) to $348,540. During council deliberations the grant request was reduced by $58,699 to $289,841. The Firehouse Youth Centre will continue to operate three youth centres in Clarington (Bowmanville, Courtice and Newcastle) in 2022. Community Care Durham - Clarington is requesting a decrease of $1,420 (-2.6 per cent) to $52,580. Bowmanville Older Adults is requesting an increase of $10,513 (3.3 per cent) to $329,082. Newcastle Community Hall is requesting $45,000. In 2021, per the guideline an adjustment of $51,340 was granted and included in the overall budget to bring the grant from to $20,360 to $71,700. The extraordinary request from the Hall resulted from anticipated revenue losses for the year due to COVID-19 impacts on rentals. In 2022, included in the operating budget is $21,100, $23,927 was on the "B list". An increase of $23,900 was approved by Council for a total of grant of $45,000 to match their request. Grandview Children's Centre is the fourth year of a five-year commitment towards their capital program for a new facility that serves the Region of Durham, including the Municipality of Clarington. The total request is $100,000. • Clarington Hospice- one-time funding in 2021 of $115,000 was approved to provide funding equal to the hospice's development charges for the upcoming location in Newcastle. C arWou Budget 2022 1 132 I Clarinnn Budget 2022 1 133 Long-term Debt Introduction The Municipality of Clarington currently has external debt, issued by the Region of Durham (the Region), related to capital infrastructure. The Province of Ontario limits municipal debt based on a maximum percentage of revenues that may be used to service the debt costs annually. Debt servicing costs include interest and principal payments and are currently limited to 25 per cent of the municipality's net own source revenues. Annual Repayment Limit The Province of Ontario annually provides municipalities with the Annual Repayment Limit (ARL), the Municipality's calculation of revenues and debt servicing costs. For the year 2021, the Municipality of Clarington's ARL statement indicates that it has a repayment limit of approximately $22,195,127 with available space of roughly $19,355,400. As a percentage of net revenues, the Municipality's debt servicing costs are not projected to exceed the ARL in 2022. Council adopted a Debt Management Policy in 2021 that outlined the roles, rules, and processes of issuing debt. The Municipality established a threshold of 10 per cent of own source revenue for debt, which is less than the 25 per cent legislated threshold. The Municipality's 2022 ARL statement has not been provided to the Municipality at the time of writing. It is expected to be higher than the 2021 limit as tax revenues increased and no additional debt was issued during 2021. Existing Debt The Municipality currently has external debt, issued through the Region, related to: • Bowmanville Indoor Soccer- maturing in 2024, this debt was for constructing the Bowmanville Indoor Soccer facility and is funded primarily through development charges. • Diane Hamre Recreation Complex- maturing in 2022, this debt was for the construction of the Diane Hamre Recreation Complex and is primarily funded through development charges. • Green Road- maturing in 2029, this debt was for the grade separation of the railroad track and Green Road. This debt is development charge funded. • Courtice Library- maturing in 2031, this debt was for the Courtice Branch of the Clarington Public Library. This debt is primarily development charge funded. • Rickard Recreation Centre Improvements- maturing in 2032, this debt was renovations at the RRC, including replacing Pad A arena floor, roof replacement C arWou Budget 2022 1 134 and repainting. This debt is tax levy funded. Municipal Administration Centre Improvements- maturing in 2032, this debt was various renovations including main boiler replacement, roof replacement, accessibility improvements, audiovisual system updating, lighting retrofits and building security. This debt is tax levy funded. The following chart shows the projected ending balances for the existing external debentures: Total Ending Balance for Long Term Debt 2021 to 2033 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 ' ' ■ - — titi yti y'' ti� y`' " tiy� " tido �0 3ti 3ti ,yo T T ,yo ,yo ,yo ,yo ,yo ,yo 'p yo yo yo ■ Total The following table summarizes the debt servicing costs for the existing debt for the taxation year 2022: PrincipalTotal Debt Loan Payments Payments Costs Bowmanville Indoor Soccer $151,000 $14,783 $165,783 Diane Hamre Recreation Centre 1,000,000 23,750 1,023,750 Green Road 422,000 130,820 552,820 Courtice Library 63,000 15,702 78,702 Rickard Recreation Centre Improvements 61,284 23,000 84,284 Municipal Administration Centre Improvements 78,638 29,512 108,151 Total • -•0 The following chart shows the debt servicing costs for the Municipality with legislated ARL for the years 2022 to 2033: Clarlwnff Budget 2022 1 135 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 Debt Servicing Costs vs Annual Repayment Limit 2021 to 2033 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 � Total Annual Repayment Limit (2021) New Debt The Municipality of Clarington is proposing new long-term debt be undertaken in 2022. Three recreation projects will be funded through debentures: Orono arena renovations, Newcastle arena renovations and a new South Bowmanville Recreation Centre. The three projects will require approximately $67.5 million in debenture funding and will extend the useful life of both the Newcastle and Orono arenas by approximately ten years as well as build a new recreation centre that will include two arenas, a pool and other recreational amenities in the South Bowmanville area. Conclusion The Municipality of Clarington is within the statutory limit for debt servicing costs as mandated by the Province of Ontario. The Municipality carries a relatively low debt load funded mainly from development charges as the debt relates to growth -related capital projects. While reliance on debt is anticipated to increase in the coming years as growth -related capital infrastructure is built, there may need consideration for long-lived replacements being funded from debt, if appropriate. This will be the focus of the new debt management policy being developed. C arWon Budget 2022 1 136 Clarinnn Budget 2022 1 137 Capital Budget Introduction A municipality's capital budget outlines the investment it will make for the year in the creation, purchase, repair and rehabilitation of the assets that it uses to provide services. Infrastructure is the single largest investment that the Corporation makes and forms the foundation of our services to stakeholders. Without infrastructure investment, economic, population and service growth cannot occur or be sustained. Infrastructure is costly to build, renew or replace and often takes years to plan, design and complete. This investment of resources ensures that the Municipality can provide services at the levels that our taxpayers have come to expect. Due to the timing required to plan, purchase/build and operate assets, it is essential to take a long-term view and plan accordingly. Clarington's capital budget sets funding for: Capital assets: The physical items that the Municipality owns or controls that have some form of financial value, for example, the Diane Hamre Recreation Centre; and Municipal Infrastructure: The equipment and systems that provide the Municipality with roads, bridges, culverts, stormwater systems, and recreation facilities. As further development occurs, the capital budget will become a well scheduled process, relying heavily on the asset management plans of a municipality to help make decisions regarding project priorities and timing. Many municipalities face an infrastructure gap/deficit, the difference between the work that needs to be done to keep municipal assets and infrastructure in good working condition, and the funds available to do so. The realization of this gap has led to various asset management changes, the most recent of which is Ontario Regulation 588/17. Under Ontario Regulation 588/17, all Ontario municipalities are required to have: A strategic asset management policy by July 1, 2019, reviewed and updated at least every five years (completed). • An asset management plan for water, wastewater, storm, roads, bridges and culverts by July 1, 2022; and • An asset management plan for buildings, machinery and equipment, land improvements and vehicles by July 1, 2023 The Municipality is working towards the development of asset management plans to meet the regulation's requirements. C arWon Budget 2022 1 138 The following chart breaks down the cost of assets owned by the Municipality at December 31, 2020; this chart shows that over half of the assets owned by the Municipality relate to roads Cost of Assets 2020 Roads & Related Equipment 1 1% Fleet = 3% Buildings 14% Land Improvements 5% Land - 10% Storm Sewers 14% 0% 10% 20% 30% Summary of 2022 Capital Budget 53% Each year, the Municipality budgets for capital projects could be as simple as purchasing a piece of equipment or as complex as constructing a bridge. Funding for these projects comes from various sources, such as tax levy, development charges, external grants, or debt. The 2022 capital budget proposes an investment of approximately $23,538,990 in assets used to provide services to taxpayers. Sources of Financing The following chart shows the breakdown for source of funding for the 2022 Capital Budget. The three largest sources of financing are tax levy, development charges and reserve funds. C arWou Budget 2022 1 139 Sources of Funding - 2022 Capital Budget $ 12,000,000 $ 10,000,000 $ 8,000,000 $ 6,000,000 $ 4,000,000 $ 2,000,000 Tax Levy External Reserves Financing 2022 Capital Budget $ 8,303,871 $ - $ 646,765 Reserve Funds Development Charges $ 12,233,254 $ 10,389,100 Over the past ten years the Municipality has seen a continuing increase in the tax levy support for the capital budget. This increase has often been higher than the overall municipal tax levy increase. The tax levy support for capital over the past ten years is shown below: $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 01 Tax Support for Capital Budget 2013 to 2022 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 C arWon Budget 2022 1 140 The Municipality's capital budget primarily reflects hard infrastructure assets such as roads, bridges and buildings. The Departmental summary of the total cost for the 2022 budget is as follows: �Department Legislative Services $50,000 Financial Services 359,500 Emergency and Fire Services 197,000 Public Works 27,134,575 Community Services 70,203,550 Planning and Development Services 762,840 Libraries/Museums 323,075 Total C A The Municipality's 2022 capital budget by department is summarized as follows: Department- Reserves Reserve Development Deb Funds Charges Legislative Services $0 $0 $50,000 $0 $0 Financial Services 203,500 0 156,000 0 0 Emergency and Fire Services 137,000 0 60,000 0 0 Public Works 6,504,796 375,000 10,108,754 10,146,025 0 Community Services 732,500 200,000 1,813,500 0 67,457,550 Planning and Development Services 646,075 71,765 45,000 0 0 Libraries/Museums 80,000 0 0 243,075 0 $8,303,871 $646,765 $12,233,254 $1 : • 11 $67,457,550 Claritgon Budget 2022 1 141 Capital Projects 2022 The Municipality of Clarington's capital projects vary in size and complexity from replacing computer hardware to the complete reconstruction of segments of road - related infrastructure. A project may be completed with a single budget year, while larger infrastructure projects span multiple years. The funding sources for capital projects include grants from the Province of Ontario and the Government of Canada, development charges, reserves and reserve funds, tax levy and debt. Legislative Services Legislative Services capital requests include: • Replacement for 2012 Ford Escape (fleet ID #12-028) with an electric vehicle (as per new policy) Financial Services Financial Services includes the corporate information technology requests for 2022. • Priorities have been identified to achieve the objectives of the IT Steering Committee and the IT Strategic Plan. Glawnft Budget 2022 1 142 Emergency and Fire Services Emergency and Fire Services has requests from Fire Suppression and Fleet divisions: - • ax LevyFunds •- Self -containing breathing $40,000 $0 $0 $0 $0 apparatus Bunker gear $67,500 $0 $0 $0 $0 Leather bunker boots $10,000 $0 $0 $0 $0 Fitness equipment $3,500 $0 $0 $0 $0 Voice Enunciators $6,000 $0 $0 $0 $0 Training aids $10,000 $0 $0 $0 $0 Car 14 replacement $0 $0 $60,000 $0 $0 Fire Suppression • Replacing expired self -containing breathing apparatus (S.C.B.A) • Replace 15 sets of worn bunker gear (over 10 years old) @ $2,000 = $30,000 and supply 15 new recruits with full PPE (helmet, balaclava, bunker gear, boots, gloves) @ $2,500 = $37,500 • Replace existing worn-out leather bunker boots. Boots last approximately five years. Price is approximately $500/pair • Functional Firefighter Fitness Equipment • Voice Audio Box for Automatic Dispatch for three full-time stations ($2,000 each) • Props to be used for training purposes, for example, RIT PAKS, search lines, struts, decon packs, high -risk rise kits, hydrant bags, mannequin Fleet • Replace 2012 Ford 4 x 4 training division vehicle (Fleet ID #52), with an electric vehicle as per new policy Asset #679 Glf' nR Budget 2022 1 143 Public Works Public Works capital requests include general engineering, street -lighting, parks, bridges, roads and structures, sidewalks and walkways, traffic signals, erosion protection and stormwater management: . - - Reserves-• ChargesFunds Parking Lot Resurfacing Program $0 $0 $200,000 $0 $0 Hampton Depot Infrastructure Improvements 74,000 0 0 0 0 Street Light Installation - Various 100,000 0 0 0 0 Bowmanville Ave Streetlighting (Baseline Rd to Aspen Springs Dr) 0 0 0 330,000 0 Bowmanville Ave and Conc Rd 8 Streetlighting 0 0 20,000 0 0 Liberty St (Reg Rd 14) Streetlighting - Longworth to Conc Rd 3 0 0 187,000 0 0 Various Park Upgrades 305,000 0 350,000 0 0 Brookhill Parkette 0 0 0 300,000 0 Soper Creek Trail Phase 3 0 0 0 325,000 0 Penfound Park Upgrades 75,000 0 0 0 0 Lion's Trail Rehabilitation, Newcastle 280,000 0 0 0 0 Clarington Fields Upgrade 105,000 0 0 0 0 Optimist Park - Replace Benches and Bleacher 30,000 0 0 0 0 Rotary Park Bridge Deck Replacement 0 0 30,000 0 0 Splash Pad Resurfacing 100,000 0 0 0 0 Scoreboard Replacements 50,000 0 0 0 0 Bondhead Park Jetty 91,000 0 0 0 0 Columbarium 120,000 0 0 0 0 Cemetery Improvements 50,000 0 0 0 0 Bowmanville Cemetery - Shed Demolition 15,000 0 0 0 0 Structures Rehabilitation 1,117,536 0 1,082,464 0 0 Pavement Rehabilitation Program 23,000 200,000 1,956,000 0 0 Roadside Protection Program 150,000 0 0 0 0 "lawool" Budget 2022 1 144 Project Tax Levy Reserves Reserve Development Debt FundsCharges North Scugog Court (Dan Sheehan Lane to Conc Rd 3) 0 0 6,527 52,973 0 Concession Rd 3 (Bowmanville Ave to Middle Rd) 0 0 50,220 84,780 0 Odell Street Reconstruction 0 0 91,000 0 0 Lambert St Reconstruction (King to Church 15,000 0 0 0 0 Brown St Reconstruction Victoria St to Queen St 866,000 0 322,000 0 0 Green Rd Roundabout at Boswell Dr/Clarin ton Blvd 0 0 0 72,450 0 * Whistle Cessation at Cobbledick Rd and Bennett Rd 0 0 734,000 0 0 Old Scugog Rd Reconstruction (Edmonson Ave to North Limit Hampton) 15,000 0 210,000 0 0 High St and Odell St Design 30,000 0 0 0 0 Pine Street Reconstruction from Hunt St to Duke St 50,000 0 0 0 0 Albert Street Reconstruction from Duke St to Brown St 75,000 0 0 0 0 Durham Street Reconstruction from Duke St to Brown St 75,000 0 0 0 0 * Courtice Shores Road Tunnel Improvements 0 0 0 7,000,000 0 Hancock Rd Reconstruction (Highway 2 to Nash Rd 0 0 14,417 47,458 0 Nash Rd Reconstruction (50m east of Harry Gay Dr to Hancock Rd) 0 0 14,462 63,288 0 Sidewalk Replacement - Unspecified 180,000 0 0 0 0 Bowmanville Ave Multi -Use Path (Baseline to Aspen Springs) west side 0 0 49,504 314,496 0 Bowmanville Ave Multi -Use Path (Aspen Springs to CPR Bridge) west side 0 0 0 140,000 0 Bowmanville Ave Sidewalk (Aspen Springs Dr to CPR 0 0 0 210,000 0 C arWou Budget 2022 1 145 'Reserve • - --• Development Funds•- Liberty Street (Reg Rd 14) Sidewalk - Longworth to Conc Rd 3 0 0 0 330,000 0 Prestonvale Rd Sidewalk 230m north of Bloor St 0 0 0 80,000 0 Hancock Rd Sidewalk (Hwy 2 to 275m south of Nash Rd - West Side) 0 0 0 36,500 0 Accessible Signal Upgrade - King St at Mearns Ave 100,000 0 0 0 0 Accessible Signal upgrades - King St to Division St 100,000 0 0 0 0 Accessible Signal Upgrade - King St at St. George St 100,000 0 0 0 0 Newcastle Streetscape Improvements 577,760 0 0 207,240 0 Retaining Walls 100,000 0 0 0 0 Various Erosion Protection Works 0 0 66,660 133,340 0 Rural Road Resurfacing 1,135,500 175,000 2,000,000 0 0 Clarington Stormwater Pond Cleanout 100,000 0 0 0 0 Valleys 2000 Stormwater Management Pond 0 0 700,000 0 0 Fleet Replacement - Roads 0 0 1,700,000 0 0 * Fleet New - Roads 300,000 0 176,500 346,500 0 Fleet Replacement - Parks 0 0 140,000 0 0 Fleet New - Parks 0 0 8,000 72,000 0 2022 Capital projects added during council deliberations: The 2022 Capital Budget was amended to include $1,484,000 for Cobbledick Rd railway crossing improvements including the $750,000 previously identified from the Tax Rate Stabilization Reserve Fund and $734,000 to be funded from the Road Reserve Fund, if the funding request to Transport Canada is not approved • Courtice Shores Drive Grade Crossing Improvements in the amount of $7,000,000 to be funded from Development Charges- Roads and Related was added. GlfW n" Budget 2022 1 146 • An additional $300,000 for Snow Clearing Equipment, to be financed through the Tax Levy, was added to the 2022 Budget to provide the ability for Staff to review bringing some sidewalk snow clearing services in house. Unassigned • This project is an annual program to resurface municipally owned parking lots, including drainage improvements and minor operational improvements as required. The budget is based on the full replacement of each parking lot surface on a 35-year life cycle. Municipal -owned parking lots have been prioritized in consultation with Finance, Public Works and Community Services. The lots to be resurfaced in 2022 include the following, pending detailed design and cost estimates: Bowmanville Creek Valley South Parking Lot • To install a concrete drying pad for street sweeping material. Hampton Depot can be used as a local transfer facility. The impermeable pad will allow material to dry and provide sediment and outlet control. Drying out the sweet sweeping material will result in a lower disposal fee due to reduced total weight Street lighting • The purpose of this project is to provide illumination in accordance with By -Law #84-21, "Criteria and Warrants for Street Lighting". The work generally includes the extension of existing lighting systems and infill of existing systems where light levels do not meet standards Parks • Various Park Upgrades- the purpose of this project is to upgrade existing park infrastructure based on safety, accessibility, user / population base and equipment requiring replacement. Park upgrades may include playground equipment replacements, safety surfacing, shade structure replacements, benches, garbage cans, pathway and hard surface upgrades, fencing, court upgrades, grading and drainage improvements, etc.: Harvey Jackson Memorial, Burketon Park, Haydon Community Hall, Ina Brown Parkette, Peters Pike Parkette • Brookhill Parkette Located on Green Road between Kilpatrick Court and Quick Trail this parkette will include a shade structure, swing set, senior play feature and paved walkway connections. • Soper Creek Trail Phase 3- the 650m north section will extend the trail along the west side of the Soper Creek from the existing Camp 30 trail through the Cotton Street subdivision extension out to Mearns Ave. • Penfound Park upgrades- replace with granite base material and regrade. Needs to accommodate 90ft bases and mound for hardball. C arWou Budget 2022 1 147 • Lion's Trail Rehabilitation, Newcastle- rehabilitation, paving and widening of Lion's Trail in Newcastle to promote accessibility and winter maintenance. Local erosion protection works are also required for creek bank stability adjacent to the trail. This funding will support the ICIP COVID Stream grant funding that was received for this project in June 2020. • Clarington Fields upgrade- Asphalt Pathway Baseline to Lacrosse - remove, widen and repave. • Optimist Park- replace benches and bleacher • Rotary Park bridge deck replacement of the pedestrian bridge deck surface and railing crossing Bowmanville Creek at the bottom of the stairs from Rotary Park. Stairway railing from Rotary Park should be replaced as well. • Splash pad resurfacing retrofitting of existing splash pad to meet current standards and improve accessibility including storm sewer discharge connection, water meter installation • Scoreboard Replacements at Clarington Fields (northwest ball diamond) • Bondhead Park Jetty -Detailed design for the reconstruction/repair of the Bondhead Park Jetty to correct and address continual erosion and deposits of debris. • Installation of two additional Columbarium's at Bowmanville Cemetery • Cemetery Improvements- pathway improvements at Columbarium locations to address accessibility concerns. Three locations: Hampton/Bondhead/ Col 4 in Bowmanville. To provide an accessible pathway to units • Bowmanville Cemetery - shed demolition and relocate electrical mast and service Bridges • Structures Rehabilitation- Replacement, rehabilitation and maintenance of structures throughout the Municipality resulting from the legislated inspections that occur every two years on all bridges. Improvements are at various locations. Through the Highway Traffic Act and Public Transportation and Highway Improvement Act, Clarington ensures bridges are kept safe and in good repair. Evaluations and priorities are assigned to bridges. Due to variables, results are fluid from one years' inspection to another. Roads and Structures • Pavement Rehabilitation Program extends the life cycle of road pavement structures with asphalt overlays in conjunction with asphalt base repairs such as cold milling, joint sealing, and full depth crack repair. A cost -benefit analysis is undertaken on the roads network to determine the road and treatment type that is C arWou Budget 2022 1 148 most cost-effective. This project is funded in part by the Canada Community Benefit (formally known as Federal Gas Tax Reserve) Fund • Roadside Protection Program - The work includes construction of roadside safety improvements such as installing new guide rail, upgrading of deficient roadside protection measures, or removing hazards from the clear zone adjacent to the road. • North Scugog Court (Dan Sheehan Lane to Conc Rd 3)- surface asphalt • Concession Rd 3 (Bowmanville Ave to Middle Rd)- will be reconstructed to an urban standard, including sidewalks, underground services, concrete curb and gutter, new road base, and base asphalt. The timing of the project is driven by the progress of development of the adjacent subdivisions, including Abe's Auto property and block at NE corner of RR 57 and Conc Rd 3. • Odell Street Reconstruction- surface asphalt • Lambert St (King to Church) reconstruction to an urban standard including storm sewer, concrete curb and gutter, new road base and asphalt. The project is required to renew the existing infrastructure, improve drainage, and formalize on - street parking due to the demand for parking from the school and businesses in the area • Brown St (Victoria St to Queen St) reconstruction to an urban standard including storm sewer, concrete curb and gutter, new road base and asphalt. The project is required to renew the existing infrastructure and improve drainage • Green Road Roundabout at Boswell Drive and Clarington Boulevard surface asphalt • Old Scugog Rd (Edmonson Ave to North Limit Hampton) reconstruction of Old Scugog Road, including replacement of the granular road base and asphalt and drainage improvements • High St and Odell St detailed design for improvements to High St and Odell St to improve drainage and restore the road condition • Pine Street from Hunt St to Duke St reconstruction to an urban standard including storm sewer, concrete curb and gutter, new road base and asphalt. The project is required to renew the existing infrastructure and improve drainage • Albert Street from Duke St to Brown St reconstruction to an urban standard including storm sewer, concrete curb and gutter, new road base and asphalt. The project is required to renew the existing infrastructure and improve drainage • Durham Street from Duke St to Brown St reconstruction to an urban standard including storm sewer, concrete curb and gutter, new road base and asphalt. The project is required to renew the existing infrastructure and improve drainage C arWou Budget 2022 1 149 • Hancock Rd (Highway 2 to Nash Rd) reconstruction to an urban standard including storm sewer, concrete curb and gutter, new road base and asphalt. The project is required to renew the existing infrastructure and improve drainage • Nash Rd (50m east of Harry Gay Dr to Hancock Rd) reconstruction to an urban standard including storm sewer, concrete curb and gutter, new road base and asphalt. The project is required to renew the existing infrastructure and improve drainage Sidewalks and Walkways • Sidewalk replacement is the annual program to replace deficient sidewalks throughout the Municipality. Deficiencies may include cracking, trip hazards, and excessive slopes. Annual inspections are completed to assess priorities based on the deficiency, pedestrian usage and location • Bowmanville Ave multi -use path (Baseline to Aspen Springs) west side • Bowmanville Ave multi -use path (Aspen Springs to CPR Bridge) west side • Bowmanville Ave sidewalk (Aspen Springs Dr to CPR) east side • Liberty Street (Reg Rd 14) sidewalk - Longworth to Conc Rd 3- construction of new sidewalk as part of the Region's roundabout project • Prestonvale Rd sidewalk construction (230m north of Bloor St) • Hancock Rd sidewalk (Hwy 2 to 275m south of Nash Rd - West Side) Traffic Signals • Accessible signal upgrade at King St at Mearns Ave, King St to Division St and King St at St. George St - includes upgrades to the existing traffic signals, including accessible pedestrian signals and controller cabinet modernization. The Region of Durham maintains a database of accessible pedestrian signal requests, and each request is given a priority ranking. This site was identified as a priority. The improvements are in accordance with the Accessibility for Ontarians with Disabilities Act. Streetscape • Newcastle Streetscape Improvements from North Street to Mill Street Erosion Protection • Various erosion protection work involves erosion remediation works within watersheds impacted by increased development within the watersheds. Due to the changing demands of this type of remedial work, a specific location has not been identified. It allows staff to be more reactive to specific situations that may arise after the Capital Budget has been submitted for approval. Much of this work "lawoola tsuaget 2022 1 150 will occur along with our main creek systems, Bowmanville Creek, Soper Creek, Farewell Creek, Tooley Creek, Oshawa Creek, Wilmot Creek and Foster Creek and will typically be implemented to protect either infrastructure, parkland or private property Road Maintenance • Rural road resurfacing provides the annual program for surface treatment within the Municipality of Clarington. This project is funded in part by the Canada Community Benefit (formally known as Federal Gas Tax Reserve) Fund Stormwater Management • Clarington stormwater pond cleanout and maintenance work to ensure older ponds function as they were designed to reduce sediment loading in the creek systems, reduce erosion, and protect downstream infrastructure • Valleys 2000 Stormwater Management Pond (Spry Ave and Baseline Rd)- 50% contribution committed towards the construction of the stormwater management pond to service development at 200 Baseline Road West in Bowmanville Fleet • Fleet Replacement (Roads)- To replace equipment in accordance with Resolution #GPS-475-93 "Criteria used to determine when to replace Vehicles and Heavy Equipment". Infrastructure Deficit - #080513 - 2008 International Tandem Truck $280,000; #080541 - 2008 International Tandem Truck $280,000; #090521 — 2009 International Tandem Truck $280,000; #080586 - 2008 International Single Truck $260,000; #099590 - 2009 GMC Garbage Truck - Haul -All #220,000; #03519 - 2003 Chevrolet 3-ton Bucket Truck $330,000; #11571 - 2011 Chevrolet 1/2-ton Regular Cab 4x4 $50,000 • Fleet New (Roads)- As per DC Study: #5.1.4 Small Equipment Upgrades $20,000; #5.1.4 Flusher $230,000; #5.1.26 1/2-ton Pick Up $50,000; #5.1.25 Hydro -Space Hydro -Vac $85,000 GPS - Completion - $57,000; Pick-up Brining Equipment $17,000; Refurb. Vee Plows $10,000; Prewetting Equipment $34,000; Plow Blade for Hampton Loader $20,000 • Fleet Replacement (Parks)- To replace equipment in accordance with Resolution #GPS-475-93 "Criteria used to determine when to replace Vehicles and Heavy Equipment". #07585 - 2007 Gator $30,000; #09508 - 2009 Ford 1-ton Crew Cab / Dump $110,000. • Fleet New (Parks)- As per DC Study: #5.1.33 - 4WD Tractor with Loader $80,000 Glen" Budget 2022 1 151 Community Services Community Services capital relate to municipal buildings and recreational facilities: Project Reserves-• FundsCharges* Phase II South Bowmanville Design/Construction $0 $0 $0 $0 $61,055,550 Buildings & Property - Accessibility Improvements 0 0 150,000 0 0 Buildings & Property - Building Improvements 350,000 0 83,500 0 0 Buildings & Property - Interior Improvements 10,000 0 0 0 0 Buildings & Property - Roof Replacements 0 0 195,000 0 0 CCC - Interior Improvements 20,000 0 0 0 0 Veteran's Square Rehabilitation 0 0 500,000 0 0 FAC Admin - Accessibility Improvements 100,000 0 0 0 0 FAC Admin - Annual Building Audits 100,000 0 0 0 0 FAC Admin - Interior Improvements 0 200,000 0 0 0 ASC - Building Improvements 25,000 0 0 0 0 DHRC - Building Interiors 0 0 550,000 0 0 Buildings & Property - Interior Improvements 7,500 0 0 0 0 RRC - Building Improvements 0 0 295,000 0 0 RRC - Interior Improvements 70,000 0 0 0 0 Building Improvements 50,000J 0 40,000 0 0 * Newcastle and Orono Arena Improvements 0 0 0 0 6,402,000 Wta $732,500 $11 111 $1,813,500 $ 1 $67,457,550 2022 Capital projects added during council deliberations: • Newcastle and Orono arena improvements with funding from a debenture in the amount of $6,402,000 was added. The construction of a new recreation facility in South Bowmanville Arena projected to include a pool and twin pad arena, gymnasium/walking track and associated administrative space (exclusive of a library, well facility, Glawooff Budget 2022 1 152 and multi -purpose community space) to be built in a single phase was approved. This will be funded through debentures to be recovered in part by development charges. Facilities • Various building improvements to comply with the AODA. The Orono Branch of the Clarington Public Library is in a re -purposed two -storey century house, which presents several accessibility challenges. The project addresses access into the building and washroom facilities. Scope includes a new accessible path to the south entrance, structural modifications including accessible entrance and construction of universal washroom. In the 2021 budget, $245,000 was approved for design, construction and contingency. These additional funds are required to complete the project. • Buildings & Property - Building Improvements ■ Community Lighting and Building Automation - MAC Lighting Automation $60.000 ■ Backflow prevention as recommended from Durham Region Report - MAC $35,000 ■ Fire/Life Safety - Various kitchen suppression systems upgraded - Various locations $20,000 ■ Replacement of old Orono Yard Septic System - $25,000 ■ HVAC Installation to replace existing window units that are inefficient and costly. Orono Library $23,500 ■ Modernization to Elevator Systems and upgrades at SJWHC and MAC as per consultant recommendations. $250,000 ■ Replace Steam Humidification units as system is not in working condition. MAC $20,000 • Buildings & Property - Interior Improvements include replacement of walk behind floor scrubber as per capital asset program and life cycle ■ Fire Station 1 - 12,115 square feet - repaint fasteners, sealers and accessories of a metal roof. ■ Brownsdale - 3,438 square feet - EPDM - whole replacement of a leaking roof ■ South Courtice Arena - 1,500 square feet - EPDM - entire replacement of the leaking roof over the Ice Resurfacing room • CCC - Interior Improvements C arWou Budget 2022 1 153 ■ Upgrade to BAS - Building Automated System and tie in of more systems ■ 2. Replacement of whirlpool heat exchanger - $20,000 - 2022. ■ To add additional equipment into the building automation to better monitor for maintenance and energy management efficiencies. Whirlpool heat ■ the exchanger has a prolonged heat recovery as it nears the end of its life expectancy. • Veteran's Square Rehabilitation- Within the scope of the refurbishment of Veteran's Square will include rehabilitation of the cenotaph, improvements to the sitting area, and relaying of all the paving stones. This will provide an improved space for events and municipal functions • FAC Admin - Accessibility Improvements at the Visual Arts Centre- installing new accessible ramp and entrance doors. Upgraded LED lighting • FAC Admin - Annual Building Audits ■ Accessibility Audits - RRC, DHRC, CCC, MAC. - $30k ■ Building Condition Audits - Various Buildings - $20k ■ Designated Substance -Various Buildings - $10k ■ Public Works Condition Audit - Various Buildings - $40k • FAC Admin - Interior Improvements ■ Risk mitigation to reduce the chance of sprinkler release. Potential damage to the municipal system. $125k. ■ Better manage risk by providing improved supervision by on deck Aquatic Staff of these areas. Durham Municipal ■ Insurance Pool is supportive of these modifications - $75k • ASC - Building Improvements- Repair portions to deteriorating brick on the east wall of the building. Replace broken bricks, fill in areas required, and re -paint the existing colour. This could present a risk of falling materials to public walking by • DHRC - Building Interiors ■ Back up generator is recommended for emergency safety and the creation of an emergency centre. ■ Benefit of continued operation in the event of a power failure. This will assist in the betterment of emergency evacuation as per the emergency plan to achieve continued operation Glenn Budget 2022 1 154 • Buildings & Property (MAC) - Interior Improvements- replacing various furnishings due to wear and accessibility requirements. Council chambers and other meeting rooms and waiting areas for public and staff • RRC - Building Improvements ■ purchase and install new Gas Fired Desiccant Dehumidification for Pad A ice surface area. Achieve better building conditions for spectators and patrons. Improve on energy efficiencies of ice and refrigeration use. - $265k ■ Digital upgrade to existing pylon sign to enhance public communication and information. - $30k • RRC - Interior Improvements include Pad A lobby upgrades - including washrooms, LED lighting and skylight repair • CCC - Building Improvements ■ Adult 55+ hall floor is damaged due to weld joints separating, resulting in water damage under the flooring. Existing floor lifting in areas creating maintenance concerns. Active 55+ Hall Flooring and Flooring in Men's Fitness Change Room - Approx. 4000 square feet - $40k ■ Fitness area equipment upgrades to allow fitness staff and members enhancements of virtual programs and at-home fitness programs. Replacements of multiple pieces of exercise equipment and moving into virtual fitness. - $50k Planning and Development Services Planning and Development Services have capital requests related to land acquisitions as well as the Building Inspection Division Glenn Budget 2022 1 155 Land Acquisition • The annual contribution for land acquisitions in accordance with Council's adopted land acquisition strategy. The land acquisition strategy was adopted by Council Resolution #C-264-17 on October 10, 2017. Building Inspection Division To add electric vehicle to the building inspector fleet. It was previously proposed to create a fleet of vehicles for the building inspectors. The project includes six electric vehicles and six charging stations. This will eliminate the need for staff to use personal vehicles and reduce mileage expenses once operational. Library The Library capital requests are for the Clarington Public Library and Museums. The library/museum will continue to adopt cloud -based solutions, where available and feasible. Not all services are available through the cloud, and some localized applications are still required. Major technology projects for 2022 will include Courtice branch - public computers; All branches — meeting room projectors (some fixed; others portable); Data Backup System; All branches - public service tablets; Newcastle Branch - children's literacy stations. • The collection captures expenditures on multimedia information resources, including books, magazines, CDs, DVDs, e-books, digital audiobooks, electronic databases and other resources, specifically to meet the needs of a growing population. C arWou Budget 2022 1 156 0 C arWon Budget 2022 1 157 Reserve and Reserve Fund Introduction Reserves and reserve funds allow for long-term financial planning, internal financing of non -recurring operating or capital projects and mitigation of unknown situations that may arise during business that could otherwise result in tax levy fluctuations. Reserves and reserve funds are key pillars in maintaining a stable financial position. Consistent contributions to reserve and reserve funds are crucial to preserving the Municipality's financial stability. Reserves A reserve is an allocation of accumulated net revenue that makes no reference to any specific asset and does not require the physical segregation of money. Reserves are part of the revenue fund and do not earn interest like a reserve fund. Reserve Funds Reserve funds are physically segregated and restricted to meet a specified purpose. Reserve funds are invested in accordance with the Municipality's Investment Policy, with all earnings forming part of the reserve fund. There are two types of reserve funds: Obligatory Reserve Funds Obligatory reserve funds form part of the Municipality's deferred revenue. These are funds established by legislation or as a requirement of an agreement. The funds are segregated from the Municipality's general funds and may only be used for the purpose as described in the applicable legislation or agreement. Discretionary Reserve Funds Discretionary reserve funds are established by Council and are not required by legislation or agreement. Funds are segregated from the general funds of the Municipality and earn interest which is applied to the balance in the reserve fund. C arWou Budget 2022 1 158 Reserve Summary Estimated Year Previously Net Projected Reserve Name Opening End Balance Committed Available Transfers Available Balance 2021 2021 Funds Balance 2021 2022 Balance Self Insured Losses ($715,938) ($840,327) $69,816 ($770,511) $200,000 ($570,511) Municipal Acquisition of Property 518,217 755,037 0 755,037 71,765 683,272 Secondary Plans (133,054) (131,614) 131,614 0 0 General Capital (2,443,283) (2,379,896) 1,985,837 (394,059) (394,059) Legal Fees (222,692) (307,686) 84,994 (222,692) (222,692) Clarington Heritage Committee 7,051 6,151 0 6,151 1,000 5,151 Consulting / Professional Fees 1,301,443 1,019,241 654,890 364,351 364,351 Records Maintenance 88,089 98,089 30,419 67,670 10,000 77,670 Election Expenses 222,338 347,338 0 347,338 340,450 6,888 Fire Prevention Reserve 284,552 284,552 0 284,552 284,552 Pits & Quarries 420,425 615,425 0 615,425 375,000 240,425 Rural Road Rehabilitation (52,168) (52,168) 0 (52,168) (52,168) Park Development (812) (812) 0 (812) (812) Burketon Park Improvement (7,569) (7,569) 0 (7,569) (7,569) Samuel Wilmot Nature Area (1,592) (595) 546 (49) (49) ($2,910,168' it G1ar,Wnn Budget 2022 1 159 Reserve Definition The following outlines the purpose of the reserves and the anticipated activity for the 2022 fiscal year. Self -Insured Losses This reserve was established when the Municipality amended our insurance coverage. The savings realized from higher deductibility levels, good claim records and other funds unused for insurance purposes were used to establish the original reserve. In any given year, the intention is that a department may request funds from the reserve to cover expenditures incurred as a result of an insurable loss that the insurance provider does not reimburse. Municipal Acquisition of Property The monies in this reserve are for use by Council to purchase properties that would improve the Municipality's real property holdings and assist in fulfilling the Municipality's long-range acquisition program. The proceeds from the sale of municipal real properties are added to this reserve. General Capital This reserve was established with the approved transfer of funds to cover capital projects in -progress at year-end. Later, the reserve definition was elaborated to provide for contingency items of a capital nature and hold funds budgeted for capital projects that are incomplete at year-end. Currently, unfinished capital projects remain in the capital fund, and the reserve now houses funds that are unexpended for operating accounts and incomplete open PO's. The expectation is that this is a short-term layover of these unexpended funds, with a resolution within a year or two. Legal Fees The Municipality established this reserve to provide a funding source for external legal specialists that may be required. The timing of these specialists may not be consistent and is dependent on schedules outside of the control of the Municipality. Annual contributions into the reserve mitigate fluctuations of costs from year to year. Clarington Heritage Committee This reserve was established to allow the committee to increase public awareness and education, conduct research, and provide for the general education of cultural heritage conservation issues and admiration of the committee. Funds in this reserve were allocated through previous budget allocations and fundraising efforts of the committee. =' r Won Budget 2022 1 160 Consulting / Professional Fees The timing of consulting and professional work may not follow fiscal years. Unspent funds are deposited into this reserve and may be drawn upon to fund previously budgeted work in a subsequent year. Records Maintenance This reserve was established to accumulate funds for a significant records management initiative, which included digitizing and destroying older files. This ongoing work receives funding annually from unspent budgeted amounts for records management, spreading the cost of major events over multiple years. Elections Expenses This reserve accumulates the estimated funds required to hold the municipal election every four years. An amount is transferred into this reserve annually in anticipation of the municipal election to reduce the impact to the operating budget every fourth year. Expenses related to the election, including ward boundary reviews, maybe funded from this reserve. Fire Prevention This reserve was originally established to maintain the operations of the Junior Fire Fighter program. In later years, the Fire Protection and Prevention Act stated that "every municipality shall establish a program in the municipality which must include public education concerning fire safety and certain components of fire prevention; and provide such other fire protection services as it determines may be necessary in accordance with its needs and circumstances." With this shift in fire education focus from fire suppression to fire prevention, this reserve's purpose shifted to accommodate more public education and fire prevention awareness. Pits & Quarries The Municipality owns its own quarry located on Morgan Road. The establishment of this reserve was at the advice of staff to charge the local market price per cubic yard and any surplus realized from annual quarry operations at year-end. The logic in doing so was to pay any claims which could result from the use of the site, rehabilitation of the site in accordance with the Pits & Quarries Act and to purchase another site upon depletion of the existing location. C arWon Budget 2022 1 161 Reserve Fund Summary Previously Net Projected Opening Year End Committed Available Transfers Available Reserve Fund Name Balance 2021 Balance 2021 Funds Balance 2021 2022 Balance 2022 501 Parking Lot $1,229,869 $1,258,661 $0 $1,258,661 186,951 $1,071,710 502 Economic Development 556,028 609,740 0 609,740 50,000 659,740 503 Roads Capital 211,239 413,345 0 413,345 534,000 120,655 504 Parkland Cash in Lieu 3,678,240 4,820,967 0 4,820,967 0 4,820,967 505 Engineering Fleet 127,611 133,439 0 133,439 5,000 138,439 507 Westside / Bowmanville Marsh 2,199 0 0 0 0 0 508 Newcastle Waterfront 44,603 44,889 0 44,889 0 44,889 510 Strategic Capital 9,964,744 9,956,957 7,744,062 2,212,894 0 2,212,894 511 Municipal Capital Works 330,808 318,053 (3,884,450) (3,566,397) 253,290 3,313,107) 512 General Municipal 3,313,617 3,656,478 0 3,656,478 49,200 3,705,678 513 Engineering Inspection (1,845,321) (1,557,345) 12,864 (1,544,481) 460,000 1,084,481) 514 Roads Contribution 790,636 795,647 656,741 138,906 0 138,906 515 Debenture Retirement 568,975 556,026 0 556,026 16,578 539,448 516 Facilities / Parks Maintenance 353,956 812,864 0 812,864 5,000 817,864 G1ar,WnI1 Budget 2022 1 162 Previously Net Projected Opening Year End Committed Available Transfers Available Reserve Fund Name Balance 2021 Balance 2021 Funds Balance 2021 2022 Balance 2022 517 Engineering Parks Capital (296,623) (298,503 100,000 198,503) 0 198,503 518 Community Services Capital 373,955 479,005 25,000 454,005 76,500 530,505 520 Cemeteries Capital 29,437 34,642 0 34,642 5,000 39,642 521 Computer Equipment 186,133 147,097 0 147,097 40,000 107,097 522 Fire Equipment (2,000,533) (1,646,856) 775 (1,646,082) (340,000) (1,986,082) 523 Animal Services Capital 91,480 102,115 0 102,115 (10,000) 112,115 524 Operations Equipment 734,517 673,464 0 673,464 755,000 81,536 525 Clerk Fleet 39,403 49,690 0 49,690 45,000 4,690 526 Port Granby LLRW Agreement (306,129) (308,061) 17,637 (290,424) 0 (290,424) 527 Municipal Government Enterprise 26,901,998 26,901,998 0 26,901,998 30,000 26,931,998 528 Impact / Escrow 129,862 130,685 0 130,685 0 130,685 537 Clarington Station A Account 840,375 845,703 0 845,703 0 845,703 539 Older Adults Programming 38,278 38,521 0 38,521 0 38,521 542 Library Capital 1,213,651 1,249,813 103,188 1,146,625 120,000 1,026,625 543 Library Computer Equipment 498,786 501,944 225,000 276,944 0 276,944 544 Museum Capital Bowmanville 56,432 59,800 0 59,800 3,000 62,800 Clar,Wg on Budget 2022 1 163 Previously Net Projected Opening Year End Committed Available Transfers Available Reserve Fund Name Balance 2021 Balance 2021 Funds Balance 2021 2022 ]t Balance 2022 545 Museum Capital Clarke (76,288) (79,783) 0 (79,783) (3,000) (82,7837) 547 Bowmanville BIA 15,260 15,357 0 15,357 0 5,357 548 Newcastle BIA (107,830) (83,383) 0 (83,383) 0 ��1 (83,383) 549 Newcastle Arena Operating (2,530) (2,546) 0 (2,546) 0 (2,546) 552 / 562 Cemetery Perpetual Care, Hampton Union, Orono 113,642 114,362 0 114,362 0 114,362 554 Rate Stabilization (7,325,181) (9,624,208) 1,127,591 (8,496,617) 2,533,900 (5,962,717) 556 Community Improvement Plan (137,941) (151,358) 0 (151,358) (62,500) (213,858) 557 Canada Community Building Fund (CCBF) (2,456,571) (4,466,969) 1,803,642 (2,663,327) 1,765,794 (897,533) 558 Building Division 2,780,177 2,305,207 183,050 2,122,157 249,716 1,872,441 560 CSD Building Refurbishment 685,534 1,264,531 0 11264,531 887,500 2,152,031 561 Beautification / Tree Planting 9,122 9,180 0 9,180 0 9,180 563 Stormwater Management Pond Maintenance (33,047) (33,256) 0 (33,256) 0 (33,256) 564 Engineering Review (743,329) (771,376) 0 (771,376) 40,000 (731,376) 565 Community Emergency Management (471,540) (439,526) 0 (439,526) 216,000 (223,526) Clan tg on Budget 2022 1 164 Previously Net Projected Opening Year End Committed Available Transfers Available Reserve Fund Name Balance 2021 Balance 2021 Funds Balance 2021 2022 ]t Balance 2022 566 Parking Lot Rehabilitation (410,425) (724,190) 0 (724,190) (110,000) (834,190) 567 ASO Benefits 1,158,027 1,164,227 0 1,164,227 0 1,164,227 568 Mun Gov't Ent. Other 1,739,949 733,160 79,731 653,429 0 653,429 569 Future Staffing 544,109) 597,739) 0 597,739 100,000 (497,739 570 Provincial Infrastructure (2,505,444) (2,842,763) 2,728,984 (113,779) (1,904,384) (2,018,163) 571 Continuous Improvement RF (102,113) (152,943) 0 (152,943) 0 (152,943 575 Orono BIA (38,676) (38,922) 0 (38,922) 0 (38,922) 580 DC General Government (1,782,047) 2,022,211) 2,034,934 12,723 165,000 177,723 581 DC Public Library 1,734,117 2,189,628 702,890 1,486,738 321,778 1,164,961 582 DC Emergency Services 6,527,965 7,091,947 98,305 6,993,641 0 6,993,641 583 DC Indoor Recreation 1,602,877 3,286,702 0 31286,702 1,070,580 2,216,123 584 DC Engineering Park Development and Facilities 4,241,762 4,446,879 3,913,272 533,607 625,000 91,393 585 DC Operations 4,485,990 4,457,716 1,314,940 3,142,776 418,500 2,724,276 586 DC Roads and Related 29,111,259 31,965,582 18,132,092 13,833,490 9,655,345 4,178,144 587 DC Parking (529,198) (558,543) 0 (558,543) 0 (558,543) Clan tg on Budget 2022 1 165 Reserve Fund Definitions Parking Lot Funds are deposited into this reserve fund from all parking revenues. The annual parking services cost is funded through this reserve fund. This includes operating costs such as payroll and fleet as well as the opportunity for capital costs for parking lot construction or reconstruction. Economic Development These funds are a source of financing for economic development -related initiatives or incentives. It has been used historically to fund physician recruitment and to plan for contract staff tied explicitly to the development of the zoning by-law. Roads Capital This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Parkland Cash -in -Lieu This is the Municipality's obligatory reserve fund for parkland cash -in -lieu contributions resulting from development approval activities. The reserve fund must comply with the requirements of the Planning Act. This includes land acquisition. Engineering Fleet This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Westside / Bowmanville Marsh This reserve fund stems from historical negotiations, including a land swap with St. Mary's Cement to preserve the marsh. The remaining funds are used for the benefit of the marsh and for studies related to flooding, through conservation authority initiatives. Clar #oft Budget 2022 1 166 Newcastle Waterfront These funds are remaining from old Waterfront Trail grant monies that were leftover at the end of a project. Since they were received for that purpose, the funds remain set aside for future projects related to that area. Strategic Capital Funds received from a legal settlement with the Federal Government addressing the mitigation and clean-up of the Port Granby Low -Level Radioactive Waste site were transferred to this reserve fund after meeting the conditions of the initial trust. The council approved a report establishing the uses of the principal value as a strategic capital purpose. The intent is that the principal be used for economic development investments whereby the principal is repaid at some point in the future through development agreements. Municipal Capital Works This reserve fund is linked to growth -related capital projects through the Municipality's Development Charges Background Study and By-law. For most growth -related capital projects, there are several types of actions that result in less than 100 per cent of the capital costs being eligible for recovery through the development charges reserve funds. The first is the replacement share of the new capital project and the second is the proportion of the project relating to benefit to existing residents. This reserve fund is set up to fund the non -growth share of growth -related capital projects. General Municipal This reserve fund is the depository for interest earned on the promissory notes for the Municipality's investment in Elexicon (formerly Veridian). The balance of the funds is eligible for use for capital projects through the budget process or Council approved initiatives. Engineering Inspection The fees collected through the Engineering Department's various agreements with developers are deposited to this reserve fund for the costs of the engineering inspection functions provided as part of the subdivision approval process. The general intent is that as developments are a cyclical activity tied to economic swings and outlooks, there is still a requirement to maintain the skills and capacity to perform engineering inspections and provide approvals regardless of whether there is a downswing in the economy. As a result, all fees charged for this activity are transferred to the Engineering Inspection Reserve Fund. Annually, through the budget process, a portion of the costs of the engineering section is funded from a transfer to operating from the reserve fund. Glawnff Budget 2022 1 167 Roads Contribution This reserve fund is primarily established as a repository for deposits received through development agreements as contributions for future works that will be required as other developers come on stream in a particular area. Debenture Retirement This reserve fund was initially established to accumulate funds such that future debt could be avoided. However, there are no ongoing contributions to increase this reserve fund since most debt has pertained to growth -related projects over the last 15 years. The current activity in the reserve fund relates to the Darlington Indoor Soccer Club. They had committed to paying the non -growth component of the debenture for the Bowmanville Indoor Soccer facility. The Club makes an annual contribution that goes into this reserve fund, and then the 10 per cent share of the debt financing costs are funded from this reserve fund. Facilities / Parks Maintenance This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Engineering Parks Capital This reserve fund is a traditional capital replacement reserve fund monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Community Services Capital This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Cemeteries Capital This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Computer Equipment This reserve fund was established to fund the ongoing capital program relating to hardware and software acquisition. It receives annual tax levy support and contributes annually to the capital budget for IT. G`awool" Budget 2022 1 168 Fire Equipment This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Animal Services Capital This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Operations Equipment This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Clerk Fleet This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Port Granby LLRW Agreement Funds received from a legal settlement with the Federal Government addressing the mitigation and clean-up of the Port Granby Low -Level Radioactive Waste site accumulated additional interest beyond the amount transferred through the budget to offset tax levy. It was decided to leave some funds in this reserve fund to assist with potential implications in the future, most likely for work around future uses of the site outside the perimeter once they are in the maintenance stage. There is a study on future uses of the excess lands. Municipal Government Enterprise — Other This reserve fund originated through the Municipal Government Enterprise Reserve Fund. When Newcastle Hydro -Electric Commission amalgamated to originally create Veridian, through the advice of our solicitor as well as then Treasurer, it was determined that our investment in our Government Business Enterprise (Veridian) be held in reserve funds rather than in the general fund. This included both our equity share as well as the promissory notes receivable. Over time, this caused complications as the original Municipal Government Enterprise reserve fund held both the investment in Veridian, promissory notes receivable from Veridian, and accumulated funds. Determining for budget purposes what funds were available for council purposes became complex, so it was decided to divide out the excess accumulated funds from GlaWon Budget 2022 1 169 the investment and promissory notes receivable. Those excess accumulated funds and accrued interest were transferred into the Municipal Government Enterprise -Other reserve fund. Most often these funds are used for a purpose tied to energy savings. It has funded energy audits as well as being energy retrofit seed money whereby the original investment is repaid over time from estimated energy savings. Upon the merger of Veridian and Whitby Hydro, the investment in Elexicon is included in this fund. Municipal Government Enterprise As explained in the description above for the Municipal Government Enterprise- Other Reserve Fund, this fund holds the Municipality's investment in Veridian Corporation, including both our equity share and our promissory notes. Impact / Escrow This reserve fund is a legacy fund generated by the original Host Community agreement for the first construction of OPG (then Ontario Hydro). Clarington Station A Like the Impact/Escrow Account, this reserve fund was established as part of the first Host Community agreement with Ontario Hydro (prior to OPG). They are now exclusively under the purview of Clarington Council. There is also likely no longer any obligation as to how the funds should be used, but it is still generally understood that the funds would be used to assist with servicing in South Courtice. Older Adults Programming Tax levy funds gradually accumulated when the Bowmanville Older Adults Association was a Board of Council. When they transitioned to an independent charitable organization, the reserve fund was split in half. The balance remaining here is intended for the provision of older adults' services administered through the Community Services Department. Library Capital This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Library Capital Equipment This reserve fund does not have direct tax levy support. It comprises funds transferred from the library to be held for future library computer equipment needs and remaining funds from the library's prior years' capital budgets for library computer equipment. Glawnl" Budget 2022 1 170 Museum Capital Bowmanville This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Museum Capital Clarke This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Bowmanville BIA This reserve fund was originally established from an OMB settlement pertaining to the first round of development of the Bowmanville West Main Central Area. Most of the funds have been utilized but a small balance remains available. The BIA would need to request funds for specific purposes through the budget process or a direct request to Council. Newcastle BIA This reserve fund was established in relation to principles of understanding for further development of the Bowmanville West Main Central Area. Orono and Newcastle BIA's received an allotment of funds to be administered through the Municipality to implement Community Improvement Plans. Newcastle Arena Operating These are funds transferred by the Newcastle Arena Board to earn greater rates of return. The fund balance is minimal, and the Arena Board has not produced a plan to contribute to the reserve fund regularly. Perpetual Care and Hampton Union These are perpetual care funds held in trust for the specific cemeteries identified in our trust statements. Rate Stabilization The Rate Stabilization Reserve Fund is a very active fund utilized to offset swings in tax levy impacts year to year. Any municipal operating surplus/deficit determined after the external audit is complete is transferred into this reserve fund or funded by this reserve fund. The reserve fund acts as a mechanism to achieve balanced budgets in the sense that a surplus or deficit for a particular year cannot be predicted accurately at the time of the next year's budget approval. c`awoola Budget 2022 1 171 Community Improvement Plan The intent of the reserve fund links to civic improvements. It is anticipated that this reserve fund may provide an option to maintain some features relating to the downtowns, that would otherwise be deleted. This reserve fund has a modest annual tax levy contribution. Canada Community Building Fund This reserve fund has been established to hold the Canada Community Building Fund (formerly Federal Gas Tax) funding and meet the agreement requirements. This is an obligatory reserve fund as the use of the funds are restricted through AMO. Building Division The purpose of the reserve fund is to allow reasonable funding to be set aside to address economic fluctuations and fund multi -year requirements such as the replacement of software required to provide planning and building services needed to facilitate building activity. CSD Building Refurbishment This reserve fund was established through budget in a year where a fee increase was established for recreational services. The value of the fee increase was set up as a contribution to this reserve fund rather than a general fund revenue offsetting the tax levy. The contribution has been maintained but further incremental fee increases were not diverted to this reserve fund but rather left in the general fund to offset increased service delivery costs. Beautification / Tree Planting This is a small reserve fund established from a donation. The hope is that other donations will be received over time that will help fund small beautification projects or tree planting to assist in maintaining tree cover as the municipality develops. Stormwater Management Pond Maintenance This reserve fund was established as a result of updating our subdivision agreement templates to standardized fees for stormwater pond maintenance for the subdivision. The fees are deposited into the reserve fund when received in compliance with the subdivision agreement. The intent is to draw on this reserve fund annually to offset the operating costs of stormwater pond maintenance. It has not been done to date as there is still a small amount of funds in the reserve funds, so we are giving the fund some time to accumulate. Glenn Budget 2022 1 172 Engineering Review This reserve fund was established as a result of updating our subdivision agreement templates to standardized fees for the review of engineering drawings for the subdivision. The fees are deposited into the reserve fund when received in compliance with the subdivision agreement. Annually, through the budget process, a contribution is made to the operating budget to help offset the costs of engineering division review services. Community Emergency Management Under the negotiated agreements with Ontario Power Generation (OPG), funds are received annually for several specific services provided to OPG. The funds will also be used for the costs of specialized equipment or training to ensure appropriate response levels. As the Municipality is required to assist and support others if a nuclear emergency arises, these funds are deposited into this reserve fund for emergency management issues. Parking Lot Rehabilitation This reserve fund is the funding mechanism for the parking lot asset management plan. As the Municipality owns many parking lots with various purposes, a single department did not have consistent oversight of the asset management pertaining to these lots. As the Engineering Department oversees significant capital projects relating to paving and stormwater needs, they were given the responsibility to assess and plan the rehabilitation needs of municipal parking lots. The department undertook this work and created a multi -year plan to address deficiencies and needed replacements. The fund currently receives annual contributions from tax levy support. ASO Benefits This reserve fund was established with the market placement of employee benefits. The savings from that market placement were set aside as a one-time contribution to a reserve fund for the sole purpose of looking towards the Administrative Services Only option for the administration of employee extended health program. Future Staffing Commencing in 2017, Council created this reserve fund and has contributed annually with tax levy support. The general intent is to create flexibility in the future for new staff requirements. Glenn Budget 2022 1 173 Provincial Infrastructure This reserve fund has been established to host the Provincial funding grants received and meet the funding agreements' requirements. This is an obligatory reserve fund as the use of the funds are restricted through the respective agreements. Orono BIA This reserve fund is a traditional capital replacement reserve fund that is monitored annually to determine the need for increases to tax levy support. It is linked to the Asset Management Plan. Development Charges Reserve Funds The accounts listed below are the development charges reserve funds for each service level category identified in our development charges background study and by-law. The reserve funds must be used to fund the growth -related costs required to meet the needs of growth. No current -year receipts are used for current budget requirements. Balances at December 31 st of the year prior are to be utilized for the next years' budget requirements. Future projections are made on a regular basis to address capital budget forecasts. The following are the current DC funds: • General Government DC Reserve Fund • Public Library DC Reserve Fund • Emergency Services DC Reserve Fund • Indoor Recreation DC Reserve Fund • Engineering Park Development and Facilities DC Reserve Fund • Operations DC Reserve Fund • Roads and Related DC Reserve Fund • Parking DC Reserve Fund Glawnff Budget 2022 1 174 Reserve Fund Contributions and Transfers The following outlines the contributions to the reserves and reserve funds as well as the transfers out to the general fund. Contributions to Reserve Funds The following are the contributions to reserve funds for 2022: Reserve Computer Equipment Purpose Annual contribution $ 100,000 Clerk's Fleet Annual contribution 5,000 Animal Services Annual contribution 10,000 Parking Lot Budgeted meter revenue 350,000 Future Staffing Annual contribution 50,000 Municipal Capital Works Annual contribution 300,000 Economic Development Reserve Fund Annual contribution 50,000 Municipal Government Enterprise Energy Master Plan savings 30,000 Municipal Capital Works Funding for Development Charge incentives 250,000 Fire Equipment Annual contribution 400,000 Continuous Improvement Reserve Fund To fund KPI review and staffing reviews 50,000 Engineering Fleet Annual contribution 5,000 Parking Rehabilitation Annual contribution 310,000 Cemeteries Capital Annual contribution 5,000 Facilities / Parks Maintenance Annual contribution 385,000 Operations Equipment Annual contribution 1,085,000 Community Services Capital Annual contribution 425,000 Community Services Capital Building Refurbishment Annual contribution 887,500 General Municipal Purposes Community Care Durham leaseholds 49,200 Community Improvement Annual contribution (not for CIP grants) 12,500 CjarVou Budget 2022 1 175 Contributions to Reserves The following are the contributions to reserves for the year 2022: Withdrawals from Reserve Fund to General Fund The following are the withdrawals from the reserve funds to fund operating expenses in the general fund in 2022: Reserve Fund 01� Purpose I I Amount 1� DC — Roads and Related Green Rd debenture funding $552,820 Diane Hamre Recreation Centre debenture DC — Indoor Recreation funding 921,375 Bowmanville Indoor Soccer debenture DC — Indoor Recreation funding 149,205 DC — Library Courtice Library debenture funding 78,703 Engineering Review Engineering division expenses 40,000 Engineering division expenses and salary for Engineering and Inspection capital work coordinator 460,000 Rate Stabilization General stabilization 150,000 To phase in impact of street sweeping costs Rate Stabilization due to regulation change over 2 years 300,000 Offset COVID-19 related decrease in Rate Stabilization revenues and extra cleaning costs 1,250,000 GlaWnn Budget 2022 1 176 7Ratetabilization Communications- write and produce a one page quarterly update 60,000 Request for a Full Environmental Assessment for the Mixed Waste Transfer/Pre-Sort and Anaerobic Digestion Rate Stabilization Organics Processing Facility 50,000 Bowmanville indoor soccer debenture Debt Retirement funding that is not DC -eligible 16,578 Parking Lot Parking enforcement expenses 536,951 Retain a consultant to prepare an Economic Development Strategy (50k- 90% funded by DC — General Government DC) 45,000 Building Division Deficit funding for building inspections 204,716 Funding for new -Financial Analyst- Asset Management position related to the Provincial Infrastructure development of asset management plans 80,000 That $150,000 of the total cost for the new positions and promotions in Fire be funded Future Staffing by the Future Staffing Reserve Fund 150,000 Consulting in Planning to expediting the Courtice Waterfront Design study as in 2020 DC — General Government DC Study 120,000 To increase funding to the Newcastle Hall Rate Stabilization Board for 2022 to a total of $45,000 23,900 4 .. In addition, Council approved $2 million to be transferred from the Rate Stabilization Reserve Fund to capital related reserve funds at the discretion of the Treasurer. This rebalancing will occur within 2022 upon completion of the Municipality's Asset Management Plan. Withdrawals from Reserves to General Fund The following are the withdrawals from the reserves to fund operating expenses in the general fund in 2022: Glenn Budget 2022 1 177 C arWon Budget 2022 1 178 What is Fund Accounting The Municipality, like every municipality in Ontario, prepares its financial statements in accordance with Public Sector Accounting Standards (PSAS) as established by the Public Sector Accounting Board (PSAB) of the Chartered Professional Accountants of Canada (CPA Canada). The Municipality follows PSAS, which is an accrual basis form of accounting. This means revenues and expenses are recognized when the transaction, service or event occurs rather than when payment is made or received. As allowed under Ontario Regulation 284/09 under the Municipal Act, 2001, the Municipality does not budget for amortization, post -employment benefits or solid waste landfill closure and post -closure expenses. The Municipality uses fund accounting which views each fund as its own entity, with its own assets, liabilities, income and expenses. The use of funds helps to ensure that dedicated or restricted funds are used for their intended purpose. There are three basic types of funds used by the Municipality: Operating Fund — This fund includes all the assets, liabilities, income, and expenses not allocated to one of the other funds. Unrestricted funds such as property taxes are recorded through the operating fund. Capital Fund — This fund includes all capital expenditures and the method of funding these expenditures. Funding may be from a transfer from tax revenues, a transfer from reserves or reserve funds, receipt of grants or issuance of long- term debt. Reserve Funds — These funds are individually established to record the assets which are physically segregated to meet a specific purpose. C arWou Budget 2022 1 179 The budget process, resolutions and by-laws provide the mechanism for Council to approve the transfer of funds between the funds. The use of interfund transfers within the accounting system provides the necessary accounting trail to ensure that all directions have occurred. For this reason, continuities of reserve and reserve funds are also prepared. Revenue and Expense Categories Revenues and expenses are categorized throughout the budget based on their purpose and similarities. Revenues Levies Estimated taxation, supplementary taxation, and payments -in -lieu of taxation received. These funds may be collected on behalf of the Province of Ontario or a school board and are remitted to the specific agency. Provincial Grants and Subsidies Grants received from the Province of Ontario for specific functions such as the Ontario Community Infrastructure Fund or specific grant projects. Federal Grants and Subsidies Grants received from the Government of Canada for specific functions such as the Federal Gas Tax Fund or specific grant projects. User Fees Fees for use of service including, but not limited to, facility rentals, cemetery fees, application for planning and building permits, recreational programming. Licensing and Lease Revenue Licensing fees include taxi licensing and lease revenues for the long-term lease of municipal facilities and property. Investment Income All investment income earned by the Municipality through its investment holdings, bank account balances and investment in Elexicon. C arWou Budget 2022 1 180 Contributions from Reserves Contributions from reserves and reserve funds for specific purposes as identified with the budget. This is an internal source of funding and may be originally sourced from taxation, grants or user fees. Other Revenues Any revenue that is not otherwise categorized. Expenses Salaries and Benefits Compensation for all employees such as salaries, wages, benefits, overtime, allowances and statutory benefits. Materials Includes items such as office supplies, salt and sand, gravel, insurance costs, phone costs and other general expenses. Rent and Financial Costs Bank charges, debit and credit card charges, cost of rental equipment and facility rentals for the Municipality. Purchase / Contracted Services Items that are outsourced, such as professional services, winter clearing and IT software as a service. Debt Repayment Interest on debt repayments to external parties Grants and Transfer Payments Grants given to community groups, external boards and agencies and levies from other organizations. C arWou Budget 2022 1 181 Contributions to Reserves and Reserve Funds Contributions from the general fund for the Municipality's reserves and reserve funds Financial Policies The Municipality of Clarington has approved several financial policies to provide consistency with how financial decisions are made. The following are significant financial policies adopted by Council. Budget and Financial Control Policy The budget is one of the most significant annual policy documents that Council adopts. The budget highlights the priorities for the upcoming year and the allocated resources to provide services to constituents. The budget is balanced with revenues equaling expenses for the year and is tabled for Council review and approval. The policy provides a target range, net of growth, for tax levy increases based on the Consumer Price Index and the Asset Management Plan. The policy does require that this range be brought to Council in September of every year for decision on a specific target. For the 2022 budget year, the target range based on policy is between 4.13 per cent and 6.38 per cent; the Council approved target is 3.95 per cent with a range of 3.15 to 4.75 per cent. It is noted that the target range is high this year as a result of the impacts of COVID-19 recovery on the CPI in late 2020 and early 2021; therefore, the CPI was not a strong indicator for the inflationary pressures on costs in 2022 and Staff recommended a range based on economic forecasts for 2022. Investment Policy The policy establishes guidelines for municipal investments and ensures compliance with applicable legislation. The objectives, in order of importance, of the policy, are to ensure: • Adherence to statutory requirements; • Preservation and security of capital; • Maintenance of necessary liquidity; and • Realizing a competitive rate of return. Procurement Policy The Municipality is legislatively required to approve a procurement policy to establish the responsibilities, controls, authorizations and procedures for purchasing goods and services. C arWou Budget 2022 1 182 Donations Policy The Municipality is a qualified donee for Canadian income tax purposes which can issue "official income tax receipts" as prescribed by the Canada Revenue Agency (CRA). To be a donation, there must be an intention to give, delivery and an acceptance, and it must be voluntary with no expectation of return. Donations that qualify for an official tax receipt generally include: • Cash; • Capital, real or depreciable property; • Personal -use property, works of art, jewelry, rare books, stamps or coins; • A leasehold interest or residual interest in real property; • Donations of life insurance properties; and • Donations made under a will The following items are not qualified donations per the policy: • Contributions of skill or time; • Payments of a basic fee for admission to an event; • Requests by the donor that the Town pay for a portion of the donation; • Requests by the donor that the donation be directed to a specific person or family; • Donations that have a direct benefit to the donor or a relative of the donor; and • Donations made in exchange for consideration of a right, privilege, material benefit such as promotion or advertising Gl(V,W#nil Budget 2022 1 183 Glossary of Terms The following terms are defined below: • Accrual Basis of Accounting — A method of accounting that recognizes revenue as earned and expenditures as incurred rather than waiting until cash is exchanged. • Actual — Actual (as opposed to budget) revenues and expenditures for the fiscal year as indicated. • Amortization — The gradual reduction of the value of an asset or liability by some periodic amount. In the case of an asset, it involves expensing the cost of the item over its useful life. • Assessment —The Municipal Property Assessment Corporation (MPAC) is responsible for placing an assessment value on all properties in Ontario. In 1998, the Province of Ontario reformed the property assessment and taxation system in Ontario with the implementation of Current Value Assessment (CVA). The CVA of a property represents its estimated market value or the amount the property would sell for in an arm's length, an open market sale between a willing buyer and willing seller. • Base Budget - In simple terms, a reflection of the budget resources (financial, human and other) required to maintain service levels at the level provided in the previous year. • Budget - A financial plan for a given fiscal year showing revenues and expenditures for different funds of the Town. • Budgetary Basis - Refers to the basis of accounting used to estimate financing sources and uses in the budget. This generally takes three forms: accrual, cash or modified accrual. • Business Improvement Area (BIA) - A Business Improvement Area (BIA) is an association of business people within a specified district who join with the official approval of the Municipality, in a self-help program aimed at stimulating business. • Canada Community Building Fund - Funding provided by the Government of Canada as part of the New Deal for Cities and Communities. This Federal initiative is based on a long-term vision of sustainability for Canadian cities and communities, including four interdependent dimensions: economic, environmental, social and cultural. The program is intended to achieve results leading to cleaner air, cleaner water and reduced greenhouse gas emissions. Starting in 2021, this fund was from the Federal Gas Tax Fund. Glawnft Budget 2022 1 184 • Capital Budget - The budget that provides for the funding of the Town's expenditures on capital assets, i.e. assets that provide benefits to the Town over several years. • Consumer Price Index (CPI) - A statistical description of price levels provided by Statistics Canada. The index is used to measure the increase in the cost of living (i.e. economic inflation). • Current Value Assessment (CVA) — Property value set upon real estate under direction by the Province as a basis for levying property taxes. • Debenture — A formal written obligation to repay specific sums on certain dates. Debentures are typically issued by the Region of Durham and are unsecured. • Debt — Any obligation for the payment of money. Debt will normally consist of debentures as well as short-term notes or cash loans from financial institutions or internal borrowing from reserves. • Deferral — The act of putting off until another time or postponing. • Deficit — The excess of liabilities over assets or expenditures over revenues. • Development Charges Act (DCA) — Provincial legislation provides guidelines on funding identified growth -related projects in the Municipality from developers. • Expenditure - The disbursement of appropriated funds to purchase goods or services. Expenditures include current operating expenses that require the current or future use of net current assets, debt service, and capital outlays. This term designates the cost of goods delivered or services rendered, whether paid or unpaid, including expenses, provision for debt retirement not reported as a liability of the fund from which retired, and capital outlays. • Fiscal Year - Any period of 12 consecutive months designated as the budget year. The Town's budget year begins January 1st and ends December 31 st. • Fleet — The vehicles owned and operated by the Municipality. • Forecast — The projection of revenues and expenditures for future years. • Full-time Equivalent Position (FTE) — A measure of effective authorized positions, indicating the percentage of time a position or group of positions is funded. FTE considers the number of hours per week and portion of the year the position is funded. FTE = (hours worked per week/total weekly hours) x (months funded/12). A year -around full-time position has an FTE of 1.00. A full-time position funded for six months (1/2 year) has an FTE of 0.5. • Fund - A set of interrelated accounts to record revenues and expenditures associated with a specific purpose. A fund has its own revenues, expenditures, assets, liabilities, and equity (fund balance). Glenn Budget 2022 1 185 • Fund Balance - A term used to express the equity (assets minus liabilities) of governmental fund types and trust funds. A fund balance is the excess of cumulative revenues and othersources of funds over cumulative expenditures and other uses of funds. • Generally Accepted Accounting Principles (GAAP) - Nationally -recognized uniform principles, standards and guidelines for financial accounting and reporting, governing the form and content of many financial statements of an entity. GAAP encompasses the conventions, rules, and procedures that define accepted accounting principles at a time, including both broad guidelines and detailed practices and procedures. • Grant - A monetary contribution, typically from one level of government to another, to lend support to a specific service, program or function. • Inflation - A rise in price levels caused by general economic activity and growth. • Infrastructure - The public works system in the Municipality, consisting of immovable physical assets, that deliver an essential public service (e.g. road network, water and sewer systems, and lighting). • Interest Income - Revenue associated with the Municipality's cash management activities of investing cash balances. • Levy - The amount of property tax, in dollars, which is paid by the Municipality's taxpayers. To determine the tax levy for a particular property, the property's assessment value is multiplied by the appropriate rate for the property's tax class. • Liability — A financial obligation of the Municipality to others. • Long-term Debt — Debt which matures more than one year after it is issued. • Municipal Act - Passed by the legislature in December 2001, the Act is designed to allow municipal leaders the autonomy, power and flexibility they need to chart their community's future in a meaningful way and react quickly to change. • Official Plan - A document adopted by a municipal council pursuant to the PlanningActthat contains goals, objectives and policies to manage and direct physical change in the Municipality. Official Plans are generally set for a planning period of 20 years and must be renewed and updated every five years. • One-time Item — An item only approved for the current budget which does not form part of the base budget. • Ontario Municipal Employees Retirement System (OMERS) — A defined benefit plan that provides pension benefits for the Municipality's full-time employees. Employees and employers make equal contributions to the plan. Glen" Budget 2022 1 186 • Operating Budget — The budget provides the various departments with funding for their annual recurring operating costs (e.g. salaries, materials and supplies, contracted services, utilities). Compared to the capital budget, items funded in the operating budget do not give rise to assets that are expected to provide benefits over several years. • Per Capita — A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic by the current population. • Property Tax — A value -based tax levied on real and personal property according to the property's assessed valuation and the tax rate. • Public Sector Accounting Board (PSAB) — The body of the Chartered Professional Accountants (CPA) that issues recommendations and guidance with respect to matters of accounting in the public sector. Its aim is to improve the financial and performance information reported by governments and other public sector entities for the benefit of decision makers and other users of the information. • Reserve - An allocation of accumulated net revenue that is established by Council for a particular purpose. It has no reference to any specific asset and does not require the physical segregation of money or assets as in the case of a reserve fund. Interest earned on the invested earnings is reported as operating fund earnings and not accumulated in the reserve. • Reserve Fund - An allocation of accumulated net revenue, like a reserve. It differs from a reserve in that reserve fund assets are segregated and restricted to meet a specific purpose. There are two types of reserve funds. Obligatory reserve funds are required under provincial statute, while discretionary reserve funds are created by Council for a specified future use. • Revenue - Monies received from all sources (with exception of fund balances) that will be used to fund expenditures in a fiscal year. • Stakeholders - The person, group or organization that has direct or indirect stake in the Town because it can affect or be affected by the Town's actions, objectives and policies. • Surplus - The excess of actual revenue over operating expenditures incurred during a budget period. • Tangible Capital Asset (TCA) — Non -financial assets that have a lifespan that extends beyond an accounting period. Also known as a "fixed assets". • Tax Rate — A percentage rate that is used to determine the property tax levy to be paid by a taxpayer within the Town. The rate fora property depends on its tax class, which in turn depends on the type of property (residential, commercial, industrial, etc.). The rate is multiplied by the assessment to provide the tax levy. Rates are established by Council by-law. c`fW01H Budget 2022 1 187 User Fees & Service Charges - Fees paid by individuals or organizations to the Town for the use of Town facilities (e.g. recreation fees) or for provision of municipal services (e.g. planning). Vital Statistics Act — Responsible for matters such as maintenance of the municipal birth and death registry and issuance of death and burial certificates C arWou Budget 2022 1 188 Acronyms • AMP — Asset Management Plan • ARL — Annual Repayment Limit • ASC — Allan Strike Squash and Aquatic Centre • CAO — Chief Administrative Officer • CCC — Courtice Community Complex • CIP — Community Improvement Plan • CLOCA — Central Lake Ontario Conservation Authority • CPA — Chartered Professional Accountants of Canada • CPI — Consumer Price Index • DC — Development Charge • DHRC — Diane Hamre Recreation Complex • EA — Environmental Assessment • FIR — Financial Information Return • HR — Human Resources • HVAC — Heating, Ventilation, and Air Conditioning • LED — Light -emitting Diode • MAC — Municipal Administration Centre • MPAC — Municipal Property Assessment Corporation • MTO — Ministry of Transportation • OCIF — Ontario Community Infrastructure Fund • O Reg — Ontario Regulation • PSAB — Public Sector Accounting Board • RF — Reserve Fund • RRC — Garnet B. Rickard Recreation Centre • SCA — South Courtice Arena Glenn Budget 2022 1 189