2016 Draft Budget Committee of the Whole November 16, 2015 Presenters: Ian McDougall - Commissioner,...

2016 Draft BudgetCommittee of the Whole

November 16, 2015

Presenters: Ian McDougall - Commissioner, Community ServicesAmber Chard – Senior Communications OfficerMike Mayes – Director, Financial Services/Treasurer

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Today’s Objectives

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Consider Infrastructure Levy

Confirm schedule

Receive update to 6 year water and wastewater financial plan

Receive supplementary budget information

Approve 2016 water rates

Approve remaining fees and charges

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2016 Budget Guidelines Aligning guidelines with target~ challenging, yet attainable

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Alignment with Council Strategic Priorities

No New Carry Overs into 2017 (exception: CYFS)

Sustainability

Achievable revenues and expenditures

Accommodate 2015 Operating Carry - Overs

Maintain Service Levels in a Growing Community

Balancing Risk

2016 Budget Key Milestones

Q1 Q2 Q3 Q4

2015 Budget Process and Approval

Budget Coordination Committee Process Map

Treasurer/Councillor Meetings

Public Engagement Launched

Town JCC/Library Budget Development and Review

OLT Review and Recommendations

SLT Further Review and Refinement

Preliminary DRAFT Budget put out for Public Input

Recommended Budget Approval

Key Milestone

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CORPORATE VISION Newmarket – A community well beyond the ordinary

EMPLOYEE MISSIONMaking Newmarket Even Better

CORE VALUESCourage & Creativity, Accountability & Accessibility, Respect & Integrity, Excellence

CORPORATE STRATEGIC PLAN DIRECTIONS

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2014 - 2018 COUNCIL PRIORITY FOCUS AREAS & PRIORITIES

SLT ACTION PLAN - COMMISSION & DEPARTMENT GOALS EMPLOYEE PERFORMANCE PARTNERSHIP GOALS

Living Well Well-Balanced Well-Equipped & Managed

Well-Planned & Connected

Well-Respected

We’ll focus on health, safety and the environment to promote activity and enrich lives.

We’ll encourage a sense of community through an appropriate mix of land uses and amenities.

We’ll implement policy and processes that reflect sound and accountable governance.

We’ll strategically plan for the future to improve information access and enhance travel to from and within Newmarket.

We’ll inspire partnerships and cooperation with stakeholders that revolve around well-being, synergy and balanced living.

1. Economic Development / Jobs

2. Enhanced Recreation Opportunities

3. Community Engagement

4. Efficiency / Financial Management

5. Traffic Safety and Mitigation

a. Implementing affordable broadband

b. Reviewing & Prioritizing Economic Development Strategy

c. Revitalizing Community Centre Lands & addressing downtown parking needs

d. Creating vibrant & livable Davis Drive & Yonge Street corridor strategy

e. Supporting Innovative projects & partnerships

f. Enhancing Recreation & Community Facilities

g. Supporting Community & Neighbourhood Projects

h. Aligning ourselves with communications best practices

i. Engaging our changing resident demographics

j. Ensuring effective & efficient services

k. Measuring and benchmarking our financial performance

l. Ensuring safe streetsm. Improving traffic

congestionn. Supporting major transit

service enhancements

See Council Priorities Summary Action Plan 2014-18 for more details

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Community Engagement and Communications

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Tactics

Website

Community events

Media releases

Advertisements (print and radio)

Budget tool

Social media

E-newsletters

Mail out (tax bills)

Council Communicatio

ns tool kits

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TOWN SERVICES Decrease (between 5 – 20 %) Maintain Increase

(between 5 – 20%)Bylaw and Licensing services 19 (15%) 81 (64%) 27 (21%)Community programs and events 27 (21%) 66 (52%) 34 (27%)

Facilities, parks and trails 24 (19%) 59 (46%) 44 (35%)

Fire Services 26 (20%) 83 (66%) 18 (14%)Planning and Development Services 29 (23%) 72 (57%) 26 (20%)

Public Library Services 39 (30%) 63 (50%) 25 (20%)Roads, bridges and sidewalks 9 (7%) 81 (64%) 37 (29%)

Solid waste management 8 (6%) 100 (79%) 19 (15%)

What have we heard so far?

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What have we heard so far?

• 127 participants (to date) have participated in the online budget tool.

• Hundreds of comments have been accumulated through the online tool.

• The majority of respondents would like to see services maintained or increased in all areas.

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Next steps

Online budget tool will remain open until

November 30, 2015

!

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Supporting Budget Information

1. Schedule

2. Decision Packages

3. Drivers – CPI

4. Drivers – 5 Year Trends

5. Reductions and Refinements

6. Growth Revenue

7. Tax-Supported Operating Budget

8. 2017+ Outlook

9. Infrastructure Levy

10. Utility Budgets

11. Capital Budget

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1. Schedule

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2016 Budget Schedule

ACTIVITY DATE STATUS

Draft budget info available to public and on website

November 16 In Process

CoW - Public meeting on the draft budget and remaining Fees & Charges

November 16 In process

CoW – Public meeting on the draft budget if required

November 23 / December 7

TBD

Council approval of Budget and remaining Fees & Charges

November 30 / December 14

TBD

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2. Decision Packages

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Decision Packages(pages 2-57 of the Supplementary Information)

MANDATORY GROWTH ENHANCEMENT

Requests 2 25 26

$ 82,907 $1,174,025 $1,015,132

Deferrals 11 24

n/a $ 552,620 $ 1,015,132

Recommendation 2 14 2 *

$ 82,907 $ 621,405 $ 0 *

* The recommended enhancements are funded by sources other than property tax revenues.

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Mandatory, Growth and Enhancement Requests

DP Form # Business Unit Name Project/Initiative Name NET IMPACT

Mandatory Growth Enhancement

2016 - 3 Central York Fire Services Four Additional Fire Fighters $ 221,734 less deferred start - 4 months $ (73,911)

2016 - 13 Communications OfficeWeb Development & Maintenance/ Accessibility $ 25,000

2016 - 14 Communications Office Graphics Support Full Time Staff $ 18,602

2016 - 29 Facility AdministrationConversion of PT staff to FTE (Facility Worker) $ 42,120

2016 - 12 Finance - Accounting Financial analyst $ - 2016 - 16 Information Technology Applications Support Analyst $ 5,268 2016 - 17 Information Technology GIS Analyst $ 11,347 2016 - 19 Legal Associate Solicitor - Full Time $ 56,573 2016 - 10 Newmarket Public Library Year Round Sunday Service $ 16,682

2016 - 9 Newmarket Public LibraryGrowing community outreach to meet demand $ 25,732

2016 - 32 Parks Maintenance-General Forestry Supervisor $ 82,570 2016 - 37 Parks Maintenance-General Natural Heritage Co-ordinator $ 110,984 2016 - 42 Parks Maintenance-General Roll over of Casual Contract Staff to full time $ 26,008 2016 - 46 Parks Maintenance-General Trainer and Safety Compliance $ 57,907 2016 - 25 Procurement Services Contractor Performance - Staff FTE $ 73,600

2016 - 11 Storm Water Management Cost Economic Policy Coordinator, Utilities $ -

2016 - 30 Vehicle & Equip. Maintenance Fleet Services - Lead Hand $ 4,096

2016 - 53 VariousAsset maintenance and condition assessment $ - $ -

Total $ 82,907 $ 621,405 $ -

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Growth & Enhancement Items Deferred



2016 - 24 Bylaw Enforcement GPS in Enforcement Vehicles $ 2,108

2016 - 52 Bylaw Enforcement Part-time Municipal Enforcement Officer $ 44,053

2016 - 3 Central York Fire ServicesFour Additional Fire Fighters (de-annualization)

73,911

2016 - 4 Central York Fire Services Fire Prevention Inspector $ 55,433

2016 - 5 Central York Fire Services Fire Prevention Life Safety Educator $ 55,433

2016 - 6 Central York Fire Services Human Resource Consultant Position $ 76,691

2016 - 7 Central York Fire Services Network and Communications Coordinator $ 61,353

2016 - 22 Clerk's Ombudsman Services $ 10,000

2016 - 23 Clerk's Wedding Program Marketing $ 10,000

2016 - 20 Clerk's Cyber Insurance $ 24,357

2016 - 21 Clerk's 2018 Municipal Election $ 42,000

2016 - 1 Customer Service Centre Community Survey(s) $ 20,000

2016 - 2 Customer Service Kiosks Customer Service Kiosk Associates $ 46,045

2016 - 33 DevelopmentGreenspace Development Coordinator (full time)

$ 22,800

2016 - 27 Facility Administration Energy Consultant $ 20,000

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Growth & Enhancement Items Deferred (cont’d)



2016 - 28 Facility Administration Facilities Maintenance Operator $ 78,211

2016 - 51 Health & Safety E-Learning $ 6,700

2016 - 31 Horticulture Flowers on Fairy Lake Bridge $ 8,700

2016 - 49 Human Resources Talent Development $ 5,000

2016 - 50 Human Resources Attraction $ 35,000

2016 - 18 Information Technology Town Central $ 16,000

2016 - 15 Mulock Building-395 Mulock Dr. Building Maintenance Worker $ 27,668

2016 - 8 Newmarket Public Library Monday Service $ 164,589

2016 - 36 Parks Maintenance-General Maintaining of Forestry Assets $ 22,292

2016 - 38 Parks Maintenance-General Parks General Response Crew $ 145,160

2016 - 39 Parks Maintenance-General Parks washroom cleaning $ 13,000

2016 - 43 Parks Maintenance-GeneralCasual Contract Staff to full time - (2nd position)

$ 26,008

2016 - 44 Parks Maintenance-GeneralCasual Contract Staff to full time (3rd position)

$ 26,008

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Growth & Enhancement Items Deferred (cont’d)



2016 - 34 Parks Maintenance-General Horticulture Supplies $ 3,600

2016 - 48 Parks Maintenance-General Outdoor Community Rinks $ 6,500

2016 - 35 Road Maintenance-Gen.Admin. Main St - Weekend Waste Collection $ 15,360

2016 - 41 Road Maintenance-Gen.Admin. Roads Operator $ 57,171

2016 - 40 Playground MaintenanceEnhancement to playgrounds undergoing replacement

$ 84,600

2016 - 47 Traffic Management Traffic Safety - Transportation Initiatives $ 105,000

2016 - 45 Winter Control-Roads Snow Storage Truck Rental $ 93,000

2016 - 26 Winter Control-Roads Contract Court Clearing $ 64,000

Total $ 552,620 $ 1,015,132

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Recommended Staff Request Summary

DP Form# Job Title Full-Time Part-Time Temporary

Recommended

2016 - 3 Four Additional Fire Fighters (new FTEs) 4

2016 - 9 Additional Part-Time staff for the Library 1

2016 - 11 Economic Policy Coordinator, Utilities (temp) 1

2016 - 12 Financial Analyst (new FTE) 1

2016 - 14 Graphics Support (new FTE) 1

2016 - 16 Applications Support Analyst (new FTE) 1

2016 - 17 GIS Analyst (new FTE) 1

2016 - 19 Associate Solicitor (Part-Time to Full-Time) 1 -1

2016 - 25 Procurement Officer - Contractor Performance (new FTE) 1

2016 - 29 Facility Worker (Part-Time to Full-Time) 1 -1

2016 - 32 Forestry Supervisor (new FTE) 1

2016 - 37 Natural Heritage Coordinator (new FTE) 1

2016 - 42 Casual Contract Staff (Part-Time to Full-Time) 1 -1

2016 - 46 Trainer and Safety Compliance Officer (new FTE) 1

Sub-Total 15 -2 1

The request for additional fire fighters is from the Fire Master Plan Update.All full-time and part-time staffing requests are to meet the demands of growth.For new positions, such as the temporary one for utilities, the job description andtitle has yet to be finalized.

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Deferred Staff Request SummaryDP Form# Job Title Full-Time Part-Time Temporary

Deferred

2016 - 2 Customer Service Kiosk Associates (Contract to Part-Time) 0

2016 - 3 Four Additional Fire Fighters (new FTEs)

2016 - 4 Fire Prevention Inspector (new FTE) 1

2016 - 5 Fire Prevention Life Safety Educator 1

2016 - 6 Human Resource Consultant (new FTE) 1

2016 - 7 Network and Communications Coordinator (new FTE) 1

2016 - 15 Building Maintenance Worker (new FTE) 1

2016 - 28 Facilities Maintenance Operator (new FTE) 1

2016 - 33Greenspace Development Coordinator (Part-Time to Full-Time) 1 -1

2016 - 35 Main St - Weekend Waste Collection staff (new FTE) 1

2016 - 36 Forestry staff (new PT) 1

2016 - 38Parks General Response Crew (1 Operator II & a contract staff) 1 1

2016 - 41 Roads Operator (new FTE) 1



2016 - 52 Municipal Enforcement Officer (new PT) 1

Sub-Total 11 1 0

TOTAL 26 -1 1

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3. Drivers - CPI

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4. Drivers - 5 Year Trends

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5-year Trend Tax-supported Revenue

For the period 2010-2013, performance has exceeded budget, but it was not until 2014 that it became apparent that revenues were not hitting their targets.

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5-year Trend Tax-supported Revenue

Year Actual Budget VariancesExtraordinary unbudgeted

itemsNormalized

variance

All amounts are in $ millions

2010 53.13 50.99 2.14 1.75 0.39

2011 55.50 54.83 0.67 0.36 0.31

2012 57.57 57.49 0.08 0.08 0.00

2013 60.91 60.00 0.91 1.33 -0.42

2014 61.70 62.62 -0.92 0.36 -1.28

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5-year Trend Tax-supportedExpenditures

2014 was a $100,000 surplus before the following extraordinary items: $900,000 for insurance re-assessment, $500,000 for OMB costs, $600,000 for WSIB re-assessment.

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5-year Trend Tax-supported Expenditures

Year Actual Budget

Variances

Extraordinary unbudgeted

items

Normalizedvariance


2010 35.90 36.34 0.44 0.00 0.44

2011 37.37 37.98 0.61 0.00 0.61

2012 39.26 40.67 1.41 0.00 1.41

2013 41.75 42.14 0.39 0.00 0.39

2014 45.71 43.80 -1.91 2.01 0.10

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5-year Trend Tax-supported Reserve Transfers

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5-year Trend Tax-supported Reserve Transfers

Year Actual Budget Variances


2010 7.16 4.56 2.60

2011 7.13 5.73 1.40

2012 6.59 5.37 1.22

2013 7.06 5.76 1.30

2014 3.23 5.75 -2.52

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Reserve & Reserve Funds

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5. Reductions and Refinements

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Council Tax Increase Target

Council October 26, 2015

• That any tax increase (Town portion), not including the Asset Replacement Fund allocation, not exceed 2.5%.

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Starting point for 2016 budget

DRIVER INCREASE TAX %

Annualization of 2015 enhancements

$ 173,028 0.33

Town 1,021,517 1.92

Fire 559,536 1.05

Library 126,421 0.24

Optimizing revenues to reflect achievable targets

970,000 1.83

Total $ 2,850,502 5.37

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Target Achieved

INCREASE TAX %

Budget starting point $ 2,850,502 5.37

Reductions/refinements implemented to hit the target

$ 1,524,219 2.87

Target achieved $ 1,326,283 2.50

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2.5% Target

Phasing 13% of revenue adjustment to 2017 ($130,000)

Street light maintenance cost reduction by $50,000

Reduce insurance transfer to reserves by $100,000

Reduce supplementary tax by $90,676

Set capital financing at $500,000

Increase provision for hiring gaps to $400,000 ($269,000)

Other budget reductions of $843,119 (details in supplementary info)

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6. Growth Revenue

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New development does not generate revenue until later years, but does create growth demand on service levels (expenses) immediately.

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5-year Trend Supplementary Taxes

2010 2011 2012 2013 20140

200

400

600

800

1,000

1,200

1,400

2010-2014 Supplementary Taxes - Budget vs. Actual ($000s)

Actual Supplementary TaxesBudget Supplementary Taxes

Supp

lem

enta

ry T

axes

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5-year Trend Supplementary Taxes

YEAR ACTUAL BUDGET VARIANCES

All amounts are in $ thousands

2010 976 0 976

2011 686 323 363

2012 402 323 79

2013 1,224 391 833

2014 752 391 361

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TOTAL TAXABLE NET GROWTH(New Assessment Less Appeal Loss)

YEAR %

2015 to date 0.4

2014 1.6

2013 2.4

2012 1.5

2011 1.8

2010 2.0

2009 1.9

2008 2.7

2007 1.4

2006 2.7

9 Year Average(excluding 2015)

2.0

Historic Growth

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7. Tax-Supported Operating Budget

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2016 Tax-Supported Operating Budget

TOWN CYFS NPL TOTAL

Base 0.88% 1.05% 0.24% 2.17%

Mandatory 0.16% 0.00% 0.00% 0.16%

Assessment growth -1.00% 0.00% 0.00% -1.00%

Growth items 0.89% 0.28% 0.00% 1.17%

Enhancements 0.00% 0.00% 0.00% 0.00%

0.93% 1.33% 0.24% 2.50%

Average Residential All-in Tax Increase Based on 2.5% Target

2015 2016$

CHANGE%

CHANGE

Town Portion $1,762.15 $1,806.20 $ 44.05 2.50%

Region Portion 1,831.75 1,883.96 52.21 2.85%

Municipal sub-total $3,593.90 $3,690.16 $96.26 2.68%

School Board Portion 878.87 878.87 0.00 0.00%

TOTAL $4,472.77 $4,569.03 $96.26 2.15%

• Based on an average assessment of $450,072• The Region’s revised outlook projects a tax increase of 2.85%• No increase in the School Board is anticipated at this time• This does not include an Infrastructure Levy (ARF)

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8. 2017+ Outlook

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2017-19 Preliminary Outlook

TAX INCREASE 2016 2017 2018 2019

DRAFT BUDGET

Starting point based on known drivers, subject to refinement

Base budget (Town) 1.49 1.50 1.50 1.50

CYFS 1.05 0.93 0.80 0.80

Newmarket Public Library 0.24 0.15 0.15 0.15

Phasing of 2015 enhancements 0.33 0.27 0.26

Revenue adjustments 1.59 0.23

Growth – expenses net of revenues

0.17

Other one-time adjustments 0.43

Adjustments to capital financing (0.42)

Other reductions (2.38) TBD TBD TBD

Total - prior to refinement 2.50 3.08 2.71 2.45

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9. Infrastructure Levy

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Capital Financing Sustainability Study

• Hemson Consulting’s final Part 2 report can be found on the Town website at:

http://www.newmarket.ca/TownGovernment/Documents/Background%20report_capital%20financing%20sustainability%20strategy.pdf






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Infrastructure Levy

• Infrastructure levies adopted by Council:

2013 0.80% = $ 363,773

2014 0.74% = $ 358,125

2015 1.00% = $ 505,127

2016 staff recommends 1.00% = $530,729

Tax Increase Target

COUNCILCOST TO AVERAGE

RESIDENT

Town portion not including ARF (Council approved)

2.50% $ 44.05

Increase in Infrastructure levy – ARF (for consideration)

1.00% $ 17.63

Total 3.50% $ 61.68

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11. Capital Budget

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2016 Capital Budget

FUNDING GROWTH REPLACEMENT OTHER TOTAL

DC $ 7,447,050 $ 7,447,050

ARF 28,500 $10,844,574 $ 150,000 11,023,074

Reserve Funds

1,846,400 90,000 1,936,400

General 15,550 41,300 443,150 500,000

Other funding

3,000,000 2,100,000 1,145,700 6,245,700

Total $12,337,500 $12,985,874 $1,828,850 $27,152,224

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2016 Capital Funding

ARF GENERAL

Opening reserve balances $ 3,530,379 $2,246,662

Capital budget (11,023,074) (500,000)

2016 contributions 15,046,430 500,000

2016 maintenance and condition assessments

(5,650,784)

2016 increase TBD

Closing reserve balances $1,902,951 $2,246,682

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Priority Ranking of Capital Projects

• Legislative requirement, health and safety• Replacement• Other

This ranking system, approved by Council, is used for administrative purposes only. It does not reflect Community or Council priorities which may be set from time to time. The presentation of the preliminary draft capital budget to Council provides them with the opportunity to reflect these priorities.

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2016 Capital Budget

FUNDING PRIORITY 1 PRIORITY 2 PRIORITY 3 TOTAL

DC - $ 687,100 $ 6,759,950 $ 7,447,050

ARF $ 162,500 $ 10,600,574 $ 260,000 $ 11,023,074

Reserve Funds-

$ 41,400 $ 1,895,000 $ 1,936,400

General $104,000 $ 151,100 $ 244,900 $ 500,000

Other funding$ 367,700

$ 2,438,000 $ 3,440,000 $ 6,245,700

Total $634,200 $13,918,174 $12,599,850 $27,152,224

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Next Steps

• Members of Council are encouraged to contact staff with any specific questions they may have

• November 23 CoW if required

• November 30 Council if required

• Continue to gather feedback from the public

Thank You

Department Reduction/refinement Budget impact

Notes

VariousCap capital financing at $500,000

$ 222,776 May need to reinstate in future years

General GovernmentReduce supplementary property tax revenue

-90,676 Sustainability measure

General GovernmentIncrease provision for hiring gap to $400,000

269,000 Will require monitoring

Legislative ServicesReduce transfer to insurance reserve

100,000 Sustainable, low risk

Public WorksStreet light maintenance cost reduction

50,000 Awaiting confirmation from Hydro

Other budget reductions

BenefitsProvision for future benefits

102,611 Provision exceeds requirement

Commissioner of Corporate

Office expenses 2,600 Sustainable, low risk

Commissioner of Corporate

Wage savings 3,667 Sustainable, low risk

Commissioner of Community

Office expenses 3,000 Sustainable, low risk

Commissioner of DIS Office expenses 4,414 Sustainable, low riskCommunications Advertising 6,666 Sustainable, low risk

Community ServicesVarious program changes (net)

52,045 Sustainable, low risk

Customer Service Office expenses 1,300 Sustainable, low riskCustomer Service Reserve funding 17,500 Not sustainable

Budget Reductions and Refinements


Notes

Development & Infrastructure

Office expenses $ 5,000 Sustainable, low risk

Economic Development Home show rental 4,000 Sustainable, low riskEconomic Development Office expenses 11,500 Sustainable, low riskEngineering Consent application fee 35,000 Sustainable, low riskEngineering Office expenses 8,000 Sustainable, low riskEngineering Wage savings 36,013 Sustainable, low riskFinancial Services Allocation to utility budget 11,361 Sustainable, low riskFinancial Services New fees and charges 7,500 Sustainable, low riskGeneral Government Coffee 5,000 Sustainable, low riskGeneral Government Corporate sundry 5,000 Sustainable, low riskHuman Resources Consulting 10,000 Sustainable, low riskHuman Resources Health and safety rewards 10,000 Sustainable, low riskInformation Technology Computer incentive 4,060 Sustainable, low riskInformation Technology Hardware 20,000 Sustainable, low riskInformation Technology Intranet costs 16,000 Sustainable, low riskInformation Technology Office expenses 10,000 Sustainable, low riskLegal Services Consulting 10,000 Sustainable, low riskLegal Services Office expenses 5,000 Sustainable, low riskLegislative Services Office expenses 3,200 Sustainable, low riskLegislative Services Wage savings 31,585 Sustainable, low riskProcurement Additional revenue 5,000 Sustainable, low riskProcurement Office expenses 8,850 Sustainable, low riskProcurement/Public Works

Janitorial contracts 25,000 Sustainable, low risk

Budget Reductions and Refinements (cont’d)


Notes

Public Works Bag tag revenue $ 20,000 Subject to Council approvalPublic Works Garbage contracts 35,000 Sustainable, low riskPublic Works Grass cutting 29,000 Sustainable, low riskPublic Works Materials and supplies 12,000 Sustainable, low riskPublic Works Office expenses 18,000 Sustainable, low riskPublic Works Repairs and maintenance 7,960 Sustainable, low riskPublic Works Utilities 50,000 Sustainable, low riskPublic Works Vehicle lease 8,000 Sustainable, low riskRecreation & Culture Materials and supplies 19,000 Sustainable, low riskRecreation & Culture Office expenses 5,000 Sustainable, low riskRecreation & Culture Wage savings 90,000 Sustainable, low riskStrategic Initiatives Office expenses 1,850 Sustainable, low riskStrategic Initiatives Wage savings 40,973 Sustainable, low riskTax Cancellations Vacancy rebates 10,000 Sustainable, low riskVarious Books 5,000 Sustainable, low riskVarious Office expenses 7,427 Sustainable, low riskVarious Training 20,000 Sustainable, low riskVarious Wage provision -16,963 Sustainable, low risk

Total: $ 843,119

Budget Reductions and Refinements (cont’d)

2016 Draft Budget Committee of the Whole November 16, 2015 Presenters: Ian McDougall - Commissioner,...

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Transcript of 2016 Draft Budget Committee of the Whole November 16, 2015 Presenters: Ian McDougall - Commissioner,...