DRAFT 2013 BUDGET AND 2014-2016 OPERATING PLAN

ATTACHMENT #1 Financial Overview

CITY OF VAUGHAN

DRAFT 2013 BUDGET AND 2014-2016

OPERATING PLAN

FINANCE & ADMINISTRATION

COMMITTEE

November 12 2012

1

ATTACHMENT #1 – Financial Overview

TABLE OF CONTENTS

Page #

Base Budget Revenue & Expenditure Summary 3

Base Budget-Major Budget Change Summary 10

Base Budget Analysis & Other Information 13

Base Budget Full-Time Equivalents (FTE) Summary 27

Additional Resource Requests – Summary 29

Business Plan Performance Measures Summary 35

Budget Guidelines & Process 51

Vaughan Vision 67

FINANCE & ADMINISTRATION COMMITTEE

2

BASE-BUDGET REVENUE & EXPENDITURE SUMMARY)

(excluding Additional Resource Requests)

CITY OF VAUGHAN


OPERATING PLAN

3

Proposed2012 2013 2014 2015 2016

BUDGET BUDGET $ % FORECAST $ % FORECAST $ % FORECAST $ %

REVENUES 77,030,576 81,868,559 4,837,983 6.3% 83,936,409 2,067,850 2.5% 83,593,901 -342,508 -0.4% 82,269,090 -1,324,811 -1.6%

EXPENDITURES 225,773,210 236,783,646 11,010,437 4.9% 247,346,843 10,563,197 4.5% 254,153,155 6,806,312 2.8% 263,223,963 9,070,808 3.6%

NET EXPENDITURES 148,742,634 154,915,087 6,172,454 4.1% 163,410,434 8,495,347 5.5% 170,559,254 7,148,820 4.4% 180,954,873 10,395,619 6.1%

PRIOR YEAR SURPLUS CARRY FORWARD TO REDUCE TAX LEVY 2,500,000 2,500,000 0 0.0% 2,500,000 0 0.0% 2,500,000 0 0.0% 2,500,000 0 0.0%

LEVY 146,242,634 152,415,087 6,172,454 4.2% 160,910,434 8,495,347 5.6% 168,059,254 7,148,820 4.4% 178,454,873 10,395,619 6.2%

Avg Tax Rate increase before Assessment Growth 4.16% 5.41% 4.32% 6.02%

Increase before Assessment Growth $57.91 $77.38 $63.34 $89.60

LESS: ASSESSMENT GROWTH 1.50% 2,193,640 2,193,640 6,766,092 4,572,453 11,271,584 4,505,492 15,977,243 4,705,659 (2013 @ 1.5% , 2014 @ 3.0%, 2015 @ 2.8% and 2016 @ 2.8%)

2,193,640 2,193,640 6,766,092 4,572,453 11,271,584 4,505,492 15,977,243 4,705,659

2013-16 OPERATING BUDGET TAXATION INCREASE FUNDING REQUIRED 3,978,814 3,922,894 2,643,328 5,689,960

AVERAGE TAX RATE INCREASE IN PERCENTAGE TERMS (rounded to 2 decimal places) 2.68% 2.45% 1.57% 3.24%

INCREASE FOR AN AVERAGE HOUSEHOLD ASSESSED AT $37.33 $35.73 $23.94 $49.04 2013 @ $517,000, 2014 @ $551,000, 2015 @ $587,000 and 2016 @ $626,000

INC. / (DEC.)

CITY OF VAUGHAN2013-16 OPERATING BUDGET

TAX LEVY SUMMARY

INC. / (DEC.) INC. / (DEC.) INC. / (DEC.)

4

Proposed2012 2013 2014 2015 2016

BUDGET BUDGET $ % Forecast $ % Forecast $ % Forecast $ %

REVENUES:

2012 TAXATION 146,242,634 146,242,634 146,242,634 - 146,242,634 - 146,242,634 -

ASSESSMENT GROWTH 2,193,640 2,193,640 1.5% 6,766,092 4,572,453 3.0% 11,271,584 4,505,492 2.8% 15,977,243 4,705,659 2.8%

BASE TAXATION 146,242,634 148,436,274 2,193,640 1.5% 153,008,726 4,572,453 3.1% 157,514,218 4,505,492 2.9% 162,219,877 4,705,659 3.0%

SUPPLEMENTAL TAXATION 4,000,000 5,500,000 1,500,000 37.5% 4,000,000 (1,500,000) -27.3% 4,000,000 0 0.0% 4,000,000 0 0.0%

GRANT / PAYMENT IN LIEU / OTHER 2,645,200 2,645,200 0 0.0% 2,645,200 0 0.0% 2,645,200 0 0.0% 2,645,200 0 0.0%

RESERVES 16,452,690 18,252,638 1,799,948 10.9% 19,584,204 1,331,566 7.3% 18,380,477 (1,203,727) -6.1% 16,794,849 (1,585,628) -8.6%

CORPORATE 17,726,578 17,660,378 (66,200) -0.4% 18,666,913 1,006,535 5.7% 18,818,299 151,386 0.8% 18,196,145 (622,154) -3.3%

FEES AND SERVICE CHARGES 36,206,108 37,810,343 1,604,235 4.4% 39,040,092 1,229,749 3.3% 39,749,925 709,833 1.8% 40,632,896 882,971 2.2%

PRIOR YEAR'S SURPLUS CARRYFORWARD 2,500,000 2,500,000 0 0.0% 2,500,000 0 0.0% 2,500,000 0 0.0% 2,500,000 0 0.0%

TOTAL REVENUES 225,773,210 232,804,833 7,031,623 3.0% 239,445,135 6,640,303 2.8% 243,608,119 4,162,984 1.7% 246,988,967 3,380,848 1.4%

EXPENDITURES:

DEPARTMENTAL 200,744,202 205,562,378 4,818,176 2.4% 208,505,026 2,942,648 1.4% 211,267,722 2,762,696 1.3% 215,708,788 4,441,066 2.1%

RESERVE CONTRIBUTION & CORPORATE EXP. 4,173,130 5,204,908 1,031,778 24.7% 7,126,614 1,921,706 36.9% 6,706,395 (420,219) -5.9% 7,767,044 1,060,649 15.8%

LONG TERM DEBT 12,378,938 14,438,000 2,059,062 16.6% 16,788,000 2,350,000 16.3% 17,788,000 1,000,000 6.0% 17,788,000 0 0.0%

CONTINGENCY 1,574,938 4,186,886 2,611,949 165.8% 7,535,729 3,348,843 80.0% 10,999,564 3,463,835 46.0% 14,568,657 3,569,093 32.4%

CAPITAL FROM TAXATION 6,902,002 7,391,474 489,472 7.1% 7,391,474 0 0.0% 7,391,474 0 0.0% 7,391,474 0 0.0%

TOTAL EXPENDITURES 225,773,210 236,783,646 11,010,437 4.9% 247,346,843 10,563,197 4.5% 254,153,155 6,806,312 2.8% 263,223,963 9,070,808 3.6%

FUNDING REQUIREMENT

2013 TAXATION INCREASE 0 3,978,814 3,978,814 3,978,814 3,978,814 3,978,814

2014 TAXATION INCREASE 3,922,894 3,922,894 3,922,894 3,922,894

2015 TAXATION INCREASE 2,643,328 2,643,328 2,643,328

2016 TAXATION INCREASE 5,689,960 5,689,960

AVERAGE TAX RATE INCREASE IN PERCENTAGE TERMS 2.68% 2.45% 1.57% 3.24%

INCREASE FOR AN AVERAGE HOUSEHOLD ASSESSED AT $37.33 $35.73 $23.94 $49.042013 @ $573,000, 2014 @ $590,000, 2015 @ $607,000 and 2016 @ $624,000

INC. / (DEC.)INC. / (DEC.)


REVENUE AND EXPENDITURE SUMMARY

INC. / (DEC.) INC. / (DEC.)

5

Proposed2012 2013 2014 2015 2016


TAXATION

Supplementals 4,000,000 5,500,000 1,500,000 37.5% 4,000,000 (1,500,000) -27.3% 4,000,000 0 0.0% 4,000,000 0 0.0%

GRANT

Library Grant 145,200 145,200 0 0.0% 145,200 0 0.0% 145,200 0 0.0% 145,200 0 0.0%

PAYMENT IN LIEU / OTHER

Payment In Lieu / Other 2,500,000 2,500,000 0 0.0% 2,500,000 0 0.0% 2,500,000 0 0.0% 2,500,000 0 0.0%

RESERVESEngineering Reserve 4,346,266 4,618,000 271,734 6.3% 4,669,000 51,000 1.1% 4,629,000 (40,000) -0.9% 4,634,000 5,000 0.1%Election 0 269,634 269,634 1,024,794 755,160 280.1% 271,067 (753,727) -73.5% 271,545 478 0.2%CIL Recreation Land Reserve 665,000 665,000 0 0.0% 665,000 0 0.0% 665,000 0 0.0% 665,000 0 0.0%DC Mgmt Studies Reserve (Legal OP) 112,220 112,220 0 0.0% 0 (112,220) -100.0% 0 0 0.0% 0 0 0.0%Finance - From Capital 1,500,000 1,500,000 0 0.0% 1,500,000 0 0.0% 1,500,000 0 0.0% 1,500,000 0 0.0%Fleet Management Reserve 242,747 121,374 (121,373) -50.0% 0 (121,374) -100.0% 0 0 0.0% 0 0 0.0%Building Standards Service Continuity Reserve 1,047,975 1,607,000 559,025 53.3% 1,525,000 (82,000) -5.1% 1,573,000 48,000 3.1% 1,424,000 (149,000) -9.5%Insurance Reserve 500,000 0 (500,000) -100.0% 0 0 0.0% 0 0 0.0% 0 0 0.0%Tax Rate Stabilization Reserve 2,757,410 2,757,410 0 0.0% 2,757,410 0 0.0% 2,757,410 0 0.0% 2,757,410 0 0.0%Debenture Payment Reserve 2,602,862 3,200,000 597,138 22.9% 4,000,000 800,000 25.0% 3,500,000 (500,000) -12.5% 2,000,000 (1,500,000) -42.9%Water & Wastewater Recovery 2,678,210 3,402,000 723,790 27.0% 3,443,000 41,000 1.2% 3,485,000 42,000 1.2% 3,542,894 57,894 1.7%

TOTAL RESERVES 16,452,690 18,252,638 1,799,948 10.9% 19,584,204 1,331,566 7.3% 18,380,477 (1,203,727) -90.4% 16,794,849 (1,585,628) -8.6%FEES/SERVICE CHARGES/RECOVERIES

CITY MANAGER Economic And Business Development 4,000 0 (4,000) -100.0% 0 0 0.0% 0 0 0.0% 0 0 0.0%Fire And Rescue Services 569,324 580,628 11,304 2.0% 591,787 11,159 1.9% 603,207 11,420 1.9% 614,627 11,420 1.9%

COMMISSIONER OF LEGAL & ADMIN. SERV.Clerks 33,576 37,261 3,685 11.0% 39,185 1,924 5.2% 41,652 2,467 6.3% 45,111 3,459 8.3%Clerks - Licensing 1,077,078 1,121,360 44,282 4.1% 1,220,365 99,005 8.8% 1,283,770 63,405 5.2% 1,361,805 78,035 6.1%Committee Of Adjustment 410,624 474,007 63,383 15.4% 507,336 33,329 7.0% 542,750 35,414 7.0% 578,732 35,982 6.6%Legal Services 85,346 60,000 (25,346) -29.7% 63,599 3,599 6.0% 66,937 3,338 5.2% 70,879 3,942 5.9%Enforcement Services 2,227,085 2,318,478 91,393 4.1% 2,359,059 40,581 1.8% 2,375,609 16,550 0.7% 2,377,054 1,445 0.1%

COMMISSIONER OF COMMUNITY SERVICESCommunities In Bloom Sponsorship 10,000 10,000 0 0.0% 10,000 0 0.0% 10,000 0 0.0% 10,000 0 0.0%Recreation 17,727,675 18,631,710 904,035 5.1% 18,970,813 339,103 1.8% 19,319,871 349,058 1.8% 19,679,219 359,348 1.9%Culture Services 517,950 552,980 35,030 6.8% 552,980 0 0.0% 552,980 0 0.0% 552,980 0 0.0%Buildings And Facilities 187,340 192,840 5,500 2.9% 184,840 (8,000) -4.1% 184,840 0 0.0% 184,840 0 0.0%Parks & Forestry Operations 46,390 111,211 64,821 139.7% 112,792 1,581 1.4% 114,422 1,630 1.4% 116,276 1,854 1.6%Cemeteries 115,603 101,780 (13,823) -12.0% 103,905 2,125 2.1% 106,030 2,125 2.0% 108,238 2,208 2.1%

COMMISSIONER OF PLANNINGDevelopment Planning 3,199,276 3,413,026 213,750 6.7% 3,896,569 483,543 14.2% 4,007,138 110,569 2.8% 4,166,836 159,698 4.0%Building Standards - Licenses/Permits 6,878,872 6,878,872 0 0.0% 7,016,449 137,577 2.0% 7,156,778 140,329 2.0% 7,299,914 143,136 2.0% - Plumbing Permits 500,000 500,000 0 0.0% 510,000 10,000 2.0% 520,200 10,200 2.0% 530,604 10,404 2.0% - Service Charges 510,275 552,861 42,586 8.3% 575,436 22,575 4.1% 590,261 14,825 2.6% 616,311 26,050 4.4%

COMMISSIONER OF ENGINEERING & PUBLIC WORKSDevelopment And Transport. Engineering 392,426 404,028 11,602 3.0% 414,820 10,792 2.7% 330,397 (84,423) -20.4% 334,986 4,589 1.4%Engineering Services 175,933 250,893 74,960 42.6% 259,267 8,374 3.3% 258,344 (923) -0.4% 265,328 6,984 2.7%Public Works - Operations 1,236,035 1,311,008 74,973 6.1% 1,337,090 26,082 2.0% 1,364,539 27,449 2.1% 1,392,556 28,017 2.1%

VAUGHAN PUBLIC LIBRARIES 301,300 307,400 6,100 2.0% 313,800 6,400 2.1% 320,200 6,400 2.0% 326,600 6,400 2.0%

TOTAL FEES / SERVICE CHARGES 36,206,108 37,810,343 1,604,235 39,040,092 1,229,749 3.3% 39,749,925 709,833 1.8% 40,632,896 882,971 2.2%

TOTAL CORPORATE REVENUES 17,726,578 17,660,378 (66,200) 18,666,913 1,006,535 5.7% 18,818,299 151,386 0.8% 18,196,145 (622,154) -3.3%

TOTAL REVENUE 77,030,576 81,868,559 4,837,983 6.3% 83,936,409 2,067,850 2.5% 83,593,901 -342,508 -0.4% 82,269,090 -1,324,811 -1.6%

CITY OF VAUGHAN

REVENUE BY MAJOR SOURCE

TOTAL INC. / (DEC.)

2013-16 OPERATING BUDGET

INC. / (DEC.)Dept Adj INC. / (DEC.)

6

Proposed2012 2013 2014 2015 2016


CITY OF VAUGHAN

REVENUE BY MAJOR SOURCE

TOTAL INC. / (DEC.)

2013-16 OPERATING BUDGET

INC. / (DEC.)Dept Adj INC. / (DEC.)

CORPORATE REVENUE DETAIL :

Fines And Penalties 4,800,000 4,900,000 100,000 2.1% 5,000,000 100,000 2.0% 5,000,000 0 0.0% 5,000,000 0 0.0%

Tax Certificates And Documents 467,428 501,228 33,800 7.2% 506,263 5,035 1.0% 531,104 24,841 4.9% 532,360 1,256 0.2%

Investment Income 3,000,000 2,750,000 (250,000) -8.3% 2,500,000 (250,000) -9.1% 2,250,000 (250,000) -10.0% 2,000,000 (250,000) -11.1%

Hydro Investment Income 4,853,450 4,853,450 0 0.0% 4,853,450 0 0.0% 4,853,450 0 0.0% 4,853,450 0 0.0%

Hydro Dividends 4,425,000 4,425,000 0 0.0% 5,575,000 1,150,000 26.0% 5,950,000 375,000 6.7% 5,575,000 (375,000) -6.3%

Miscellaneous Revenue 70,000 70,000 0 0.0% 70,000 0 0.0% 70,000 0 0.0% 70,000 0 0.0%

Purchasing 60,700 60,700 0 0.0% 60,700 0 0.0% 60,700 0 0.0% 60,700 0 0.0%

Cashiering Services 0 50,000 50,000 51,500 1,500 3.0% 53,045 1,545 3.0% 54,635 1,590 3.0%

Capital Admin. Revenue 50,000 50,000 0 0.0% 50,000 0 0.0% 50,000 0 0.0% 50,000 0 0.0%

TOTAL CORPORATE REVENUE 17,726,578 17,660,378 (66,200) -0.4% 18,666,913 1,006,535 5.7% 18,818,299 151,386 0.8% 18,196,145 (622,154) -3.3%

7

Proposed2012 2013 2014 2015 2016


COUNCIL 1,431,582 1,451,834 20,252 1.4% 1,472,479 20,645 1.4% 1,493,728 21,249 1.4% 1,515,605 21,877 1.5%

OFFICE OF THE INTEGRITY COMMISSIONER 199,940 199,940 0 0.0% 200,073 133 0.1% 200,206 133 0.1% 200,206 0 0.0%

Internal Audit 194,945 194,968 23 0.0% 200,885 5,917 3.0% 242,136 41,251 20.5% 282,001 39,865 16.5%

City Manager 672,440 698,437 25,997 3.9% 704,336 5,899 0.8% 709,237 4,901 0.7% 711,742 2,505 0.4%Executive Director 123,446 205,533 82,087 66.5% 214,434 8,901 4.3% 233,070 18,636 8.7% 247,265 14,195 6.1% Economic and Business Development 1,354,162 1,316,549 (37,613) -2.8% 1,337,277 20,728 1.6% 1,360,672 23,395 1.7% 1,364,505 3,833 0.3% Corporate Communications 1,165,725 1,072,533 (93,192) -8.0% 1,097,228 24,695 2.3% 1,112,240 15,012 1.4% 1,115,801 3,561 0.3%Fire and Rescue Services 35,615,657 36,403,341 787,684 2.2% 37,097,170 693,829 1.9% 37,607,997 510,827 1.4% 37,861,060 253,063 0.7%Emergency Planning 178,454 179,414 960 0.5% 179,892 478 0.3% 180,847 955 0.5% 181,325 478 0.3%TOTAL CITY MANAGER 39,109,884 39,875,807 765,923 2.0% 40,630,337 754,530 1.9% 41,204,063 573,726 1.4% 41,481,698 277,635 0.7%

Commissioner of Finance and City Treasurer 402,973 405,703 2,730 0.7% 407,079 1,376 0.3% 409,812 2,733 0.7% 411,167 1,355 0.3%City Financial Services 2,977,161 3,153,779 176,618 5.9% 3,166,630 12,851 0.4% 3,197,369 30,739 1.0% 3,208,374 11,005 0.3%Budgeting and Financial Planning 2,239,803 2,286,134 46,331 2.1% 2,318,271 32,137 1.4% 2,345,401 27,130 1.2% 2,358,923 13,522 0.6%Development Finance & Investments 564,712 577,674 12,962 2.3% 591,606 13,932 2.4% 605,297 13,691 2.3% 607,573 2,276 0.4%Purchasing Services 1,357,997 1,363,116 5,119 0.4% 1,375,514 12,398 0.9% 1,392,981 17,467 1.3% 1,398,047 5,066 0.4%TOTAL COMM. OF FINANCE AND CITY TREASURER 7,542,646 7,786,406 243,760 3.2% 7,859,100 72,694 0.9% 7,950,860 91,760 1.2% 7,984,084 33,224 0.4%

Commissioner of Legal and Administrative Services 394,051 374,933 (19,118) -4.9% 386,762 11,829 3.2% 399,705 12,943 3.3% 401,137 1,432 0.4%City Clerk 4,257,414 4,426,315 168,901 4.0% 4,500,795 74,480 1.7% 4,560,194 59,399 1.3% 4,605,482 45,288 1.0%Clerks - Licensing 628,968 638,092 9,124 1.5% 640,530 2,438 0.4% 645,233 4,703 0.7% 647,598 2,365 0.4%Committee of Adjustment 566,145 576,801 10,656 1.9% 579,877 3,076 0.5% 584,183 4,306 0.7% 586,362 2,179 0.4%City Clerk - Insurance 4,727,000 4,727,000 0 0.0% 4,727,000 0 0.0% 4,727,000 0 0.0% 5,137,263 410,263 8.7%Legal Services 2,043,276 2,048,749 5,473 0.3% 1,940,819 (107,930) -5.3% 1,959,612 18,793 1.0% 1,966,534 6,922 0.4%Enforcement Services 5,108,815 5,245,238 136,423 2.7% 5,317,637 72,399 1.4% 5,368,875 51,238 1.0% 5,387,517 18,642 0.3%TOTAL COMM. OF LEGAL AND ADMINISTRATIVESERVICES 17,725,669 18,037,128 311,459 1.8% 18,093,420 56,292 0.3% 18,244,802 151,382 0.8% 18,731,893 487,091 2.7%

Commissioner of Community Services 453,056 458,097 5,041 1.1% 459,556 1,459 0.3% 462,446 2,890 0.6% 463,876 1,430 0.3%Communities In Bloom 80,140 80,140 0 0.0% 80,140 0 0.0% 80,140 0 0.0% 80,140 0 0.0%Community Grants and Advisory Committees 97,695 99,017 1,322 1.4% 99,732 715 0.7% 100,461 729 0.7% 101,204 743 0.7%Recreation 19,106,300 19,638,041 531,741 2.8% 19,767,326 129,285 0.7% 19,917,002 149,676 0.8% 20,021,633 104,631 0.5%Cultural Services 1,988,837 2,114,938 126,101 6.3% 2,132,875 17,937 0.8% 2,148,103 15,228 0.7% 2,152,307 4,204 0.2%Buildings and Facilities 20,423,125 20,827,188 404,063 2.0% 21,145,685 318,497 1.5% 21,473,851 328,166 1.6% 23,216,818 1,742,967 8.1%Fleet Management 2,570,844 2,567,135 (3,709) -0.1% 2,572,681 5,546 0.2% 2,579,081 6,400 0.2% 2,582,211 3,130 0.1%Parks & Forestry Operations 12,223,343 12,678,865 455,522 3.7% 12,873,531 194,666 1.5% 13,034,303 160,772 1.2% 13,148,337 114,034 0.9%Parks Development 1,115,805 1,144,819 29,014 2.6% 1,163,182 18,363 1.6% 1,178,354 15,172 1.3% 1,182,553 4,199 0.4%TOTAL COMMISSIONER OF COMMUNITY SERVICES 58,059,145 59,608,240 1,549,095 2.7% 60,294,708 686,468 1.2% 60,973,741 679,033 1.1% 62,949,079 1,975,338 3.2%

Commissioner of Planning 344,312 357,949 13,637 4.0% 367,207 9,258 2.6% 373,564 6,357 1.7% 376,765 3,201 0.9%Development Planning 2,968,249 3,028,965 60,716 2.0% 3,057,234 28,269 0.9% 3,081,352 24,118 0.8% 3,092,842 11,490 0.4%Policy Planning 1,386,606 1,413,528 26,922 1.9% 1,312,299 (101,229) -7.2% 1,223,449 (88,850) -6.8% 1,227,828 4,379 0.4%Building Standards 6,756,246 6,814,754 58,508 0.9% 6,875,337 60,583 0.9% 6,586,706 (288,631) -4.2% 6,610,785 24,079 0.4%TOTAL COMMISSIONER OF PLANNING 11,455,413 11,615,196 159,783 1.4% 11,612,077 (3,119) 0.0% 11,265,071 (347,006) -3.0% 11,308,220 43,149 0.4%

Commissioner of Corporate & Strategic Services 333,430 347,282 13,852 4.2% 362,914 15,632 4.5% 375,124 12,210 3.4% 379,035 3,911 1.0%Strategic Planning 351,120 412,395 61,275 17.5% 413,031 636 0.2% 414,303 1,272 0.3% 414,939 636 0.2%Environment Sustainability 268,205 281,279 13,074 4.9% 288,438 7,159 2.5% 290,384 1,946 0.7% 291,357 973 0.3%Innovation & Continuous Improvement 119,616 119,614 (2) 0.0% 256,368 136,754 114.3% 387,970 131,602 51.3% 526,115 138,145 35.6% Access Vaughan 910,243 918,308 8,065 0.9% 925,856 7,548 0.8% 930,925 5,069 0.5% 933,338 2,413 0.3%Information and Technology Management 7,710,858 8,013,277 302,419 3.9% 8,028,935 15,658 0.2% 8,086,091 57,156 0.7% 8,170,991 84,900 1.0%Human Resources 3,509,713 3,439,622 (70,091) -2.0% 3,440,598 976 0.0% 3,477,409 36,811 1.1% 3,497,030 19,621 0.6%TOTAL COMMISSIONER OF CORPORATE & STRATEGICSERVICES 13,203,185 13,531,777 328,592 2.5% 13,716,140 184,363 1.4% 13,962,206 246,066 1.8% 14,212,805 250,599 1.8%

INC. / (DEC.)Dept Adj



Expenditure By Major Cateogory (1)

8

Proposed2012 2013 2014 2015 2016

BUDGET BUDGET $ % FORECAST $ % FORECAST $ % FORECAST $ %INC. / (DEC.)Dept Adj



Expenditure By Major Cateogory (1)

Commissioner of Engineering and Public Works 499,093 489,923 (9,170) -1.8% 508,890 18,967 3.9% 518,695 9,805 1.9% 524,814 6,119 1.2%Development and Transport. Engineering 4,256,888 4,326,912 70,024 1.6% 4,379,806 52,894 1.2% 4,331,540 (48,266) -1.1% 4,355,868 24,328 0.6%Engineering Services 4,091,768 4,188,638 96,870 2.4% 4,223,577 34,939 0.8% 4,286,064 62,487 1.5% 4,307,126 21,062 0.5%Public Works 29,365,276 30,403,117 1,037,841 3.5% 31,382,638 979,521 3.2% 32,572,005 1,189,367 3.8% 33,786,024 1,214,019 3.7%TOTAL COMMISSIONER OF ENGINEERING SERVICESAND PUBLIC WORKS 38,213,025 39,408,590 1,195,565 3.1% 40,494,911 1,086,321 2.8% 41,708,304 1,213,393 3.0% 42,973,832 1,265,528 3.0%

VAUGHAN PUBLIC LIBRARIES 13,608,768 13,852,492 243,724 1.8% 13,930,896 78,404 0.6% 14,022,605 91,709 0.7% 14,069,365 46,760 0.3%

TOTAL DEPARTMENTAL EXPENDITURES 200,744,202 205,562,378 4,818,176 2.4% 208,505,026 2,942,648 1.4% 211,267,722 2,762,696 1.3% 215,708,788 4,441,066 2.1%

RESERVE CONTRIBUTION & CORP. EXPENDITURES 4,173,130 5,204,908 1,031,778 24.7% 7,126,614 1,921,706 36.9% 6,706,395 (420,219) -5.9% 7,767,044 1,060,649 15.8%

LONG TERM DEBT 12,378,938 14,438,000 2,059,062 16.6% 16,788,000 2,350,000 16.3% 17,788,000 1,000,000 6.0% 17,788,000 0 0.0%

CONTINGENCY 1,574,938 4,186,886 2,611,949 165.8% 7,535,729 3,348,843 80.0% 10,999,564 3,463,835 46.0% 14,568,657 3,569,093 32.4%

CAPITAL FROM TAXATION 6,902,002 7,391,474 489,472 7.1% 7,391,474 0 0.0% 7,391,474 0 0.0% 7,391,474 0 0.0%

TOTAL EXPENDITURES 225,773,210 236,783,646 11,010,437 4.9% 247,346,843 10,563,197 4.5% 254,153,155 6,806,312 2.8% 263,223,963 9,070,808 3.6%

( 1 ) - EXPENSES ARE NET OF HYDRO JOINT SERVICES REVENUE AND LIBRARY JOINT SERVICE CHARGES.

RESERVE CONTRIBUTION & CORP. EXP. DETAIL:

RESERVE CONTRIBUTIONS:1998 & Prior Bldg & Facil. Infrast. Res. 825,000 841,500 16,500 2.0% 858,330 16,830 2.0% 875,497 17,167 2.0% 893,007 17,510 2.0%Post 1998 Bldg & Facil. Infrast. Res. 1,314,296 1,455,582 141,286 10.7% 1,514,694 59,112 4.1% 1,619,987 105,293 7.0% 2,402,387 782,400 48.3%Roads Infrastructure Res. 403,988 412,068 8,080 2.0% 420,309 8,241 2.0% 428,715 8,406 2.0% 437,290 8,575 2.0%Parks Infrastructure Res. 356,685 601,819 245,134 68.7% 948,855 347,036 57.7% 1,302,832 353,977 37.3% 1,663,889 361,057 27.7%Election Reserve Contribution 350,000 350,000 0 0.0% 350,000 0 0.0% 350,000 0 0.0% 350,000 0 0.0%Additional Vehicle Contribution 65,964 182,283 116,319 176.3% 245,929 63,646 34.9% 325,848 79,919 32.5% 407,364 81,516 25.0%Fire & Rescue Contribuiton 1,174,726 1,323,221 148,495 12.6% 1,394,685 71,464 5.4% 1,535,579 140,894 10.1% 1,566,290 30,711 2.0%Heritage Contribution 204,000 208,080 4,080 2.0% 212,242 4,162 2.0% 216,486 4,244 2.0% 220,816 4,330 2.0%Streetscapes Contribution 323,328 329,795 6,467 2.0% 336,390 6,595 2.0% 343,118 6,728 2.0% 349,981 6,863 2.0%City Playhouse Contribution 15,000 15,000 0 0.0% 15,000 0 0.0% 15,000 0 0.0% 15,000 0 0.0%Artificial Turf Contribution 140,000 140,000 0 0.0% 140,000 0 0.0% 140,000 0 0.0% 140,000 0 0.0% TOTAL RESERVE CONTRIBUTIONS 5,172,987 5,859,348 686,361 6,436,434 577,086 9.8% 7,153,062 716,628 11.1% 8,446,024 1,292,962 18.1%

CORPORATE EXPENDITURES:Bank Charges 90,000 95,000 5,000 5.6% 100,000 5,000 5.3% 105,000 5,000 5.0% 110,000 5,000 4.8%Professional Fees 244,224 184,000 (60,224) -24.7% 184,000 0 0.0% 184,000 0 0.0% 184,000 0 0.0%Major Omb Hearings - Professional Fees 407,000 407,000 0 0.0% 460,000 53,000 13.0% 400,000 (60,000) -13.0% 375,000 (25,000) -6.3%Joint Services ( Payroll/Cashiering) 595,153 450,326 (144,827) -24.3% 460,986 10,660 2.4% 471,966 10,980 2.4% 483,275 11,309 2.4%Sundry 20,000 0 (20,000) -100.0% 0 0 0.0% 0 0 0.0% 0 0 0.0%Tax Adjustments 1,600,000 2,025,000 425,000 26.6% 2,550,000 525,000 25.9% 2,275,000 (275,000) -10.8% 2,100,000 (175,000) -7.7%Amo Membership 15,500 16,300 800 5.2% 17,100 800 4.9% 18,000 900 5.3% 18,900 900 5.0%Conferences 28,266 28,300 34 0.1% 28,300 0 0.0% 28,300 0 0.0% 28,300 0 0.0%Election 0 269,634 269,634 1,024,794 755,160 280.1% 271,067 (753,727) -73.5% 271,545 478 0.2%Anticipated Labour Savings (4,000,000) (4,130,000) (130,000) 3.3% (4,135,000) (5,000) 0.1% (4,200,000) (65,000) 1.6% (4,250,000) (50,000) 1.2%

TOTAL CORPORATE EXPENDITURES (999,857) (654,440) 345,417 -34.55% 690,180 1,344,620 -205.5% (446,667) (1,136,847) -164.7% (678,980) (232,313) 52.0%

TOTAL RESERVE CONTRIBUTIONS & CORP. EXP. 4,173,130 5,204,908 1,031,778 24.72% 7,126,614 1,921,706 36.9% 6,706,395 (420,219) -5.9% 7,767,044 1,060,649 15.8%

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BASE-BUDGET MAJOR BUDGET CHANGE SUMMARY

CITY OF VAUGHAN


OPERATING PLAN

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Expenses $ ChangeTax Rate %

Change $ ChangeTax Rate %



ChangeBenefits & Other adj 1,744,000 1.17% 657,128 0.42% 869,036 0.53% 331,236 0.20%Progression/Job Eval/Adj 700,000 0.47% 837,372 0.53% 452,564 0.27% 271,764 0.16%Eco adj (Union & Mgmt) 360,000 0.24% - 0.00% - 0.00% - 0.00%Fire (Progression/Retention) 270,000 0.18% 264,000 0.17% 144,000 0.09% 41,000 0.02%FT Contract reductions 0.00% (361,500) -0.23% (396,600) -0.24% - 0.00% Subtotal 3,074,000 2.07% 1,397,000 0.89% 1,069,000 0.65% 644,000 0.39%

Contingency 2,612,000 1.76% 3,349,000 2.13% 3,464,000 2.09% 3,569,000 2.16% Subtotal 5,686,000 3.83% 4,746,000 3.02% 4,533,000 2.74% 4,213,000 2.55%

Contracts 1,110,823 0.75% 865,464 0.55% 1,074,649 0.65% 1,096,361 0.66%Insurance 500,000 0.34% - 0.00% - 0.00% 410,263 0.25%Utilities (excl. Carrville C.C.) 238,000 0.16% 405,700 0.26% 440,400 0.27% 471,528 0.29%Recreation (excl. PT labour) 442,700 0.30% 269,285 0.17% 149,676 0.09% 104,631 0.06%Carrville C.C. (B&F) - 0.00% - 0.00% - 0.00% 1,445,500 0.87% Subtotal 2,291,523 1.54% 1,540,449 0.98% 1,664,725 1.01% 3,528,283 2.13%

LTD net 1,461,924 0.98% 1,550,000 0.99% 1,500,000 0.91% 1,500,000 0.91%Reserve Contributions 686,000 0.46% 577,000 0.37% 716,629 0.43% 1,292,961 0.78%Capital from Taxation 489,472 0.33% - 0.00% - 0.00% - 0.00% Subtotal 2,637,396 1.78% 2,127,000 1.35% 2,216,629 1.34% 2,792,961 1.69%Tax Adjustments 425,000 0.29% 525,000 (275,000) -0.17% (175,000) -0.11%Other (396,254) -0.27% 69,588 0.04% (79,315) -0.05% 211,086 0.13%

Total Expense Change 10,643,665 7.17% 9,008,037 5.74% 8,060,039 5.75% 10,570,330 7.54%

Check total 10,643,665 9,008,037 8,060,039 10,570,330 - - - -

Note: Total Expense Change amounts do not match previous reports as reserve transfers for long term debt, insurance and elections were netted out.

2013 2014 2015Budget & Tax Rate Change

2016

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Revenues $ ChangeTax Rate %




ChangeDecrease in Revenues

Investment Income (250,000) -0.17% (250,000) -0.16% (250,000) -0.15% (250,000) -0.15%Fleet Management Reserve (121,373) -0.08% (121,374) -0.08% - 0.00% - 0.00%Sub total (371,373) 0.07% (371,374) -0.24% (250,000) -0.15% (250,000) -0.15%

Increase in RevenuesSupplemental 1,500,000 1.01% (1,500,000) -0.96% - 0.00% - 0.00%Recreation 904,000 0.61% 339,000 0.22% 349,000 0.21% 359,000 0.22%Water & Wastewater Recovery 723,790 0.49% 41,000 0.03% 42,000 0.03% 57,900 0.04%Bldg. Standards Continuity Res. 559,000 0.38% (82,000) -0.05% 48,000 0.03% (149,000) -0.09%Engineering Reserve 254,000 0.17% 100,000 0.06% (100,000) -0.06% - 0.00%Building Standards User Fees 42,500 0.03% 170,152 0.11% 165,354 0.10% 179,590 0.11%User Fees & Service Charges 486,235 0.33% 236,597 0.15% 84,479 0.05% 184,381 0.11%Development Planning User Fees 214,000 0.14% 484,000 0.31% 111,000 0.07% 160,000 0.10%Fines & Penalties 100,000 0.07% 100,000 0.06% - 0.00% - 0.00%Hydro Dividends - 0.00% 1,150,000 0.73% 375,000 0.23% (375,000) -0.23%Other 59,059 0.04% (190,449) -0.12% 36,538 0.02% (86,878) -0.05%Sub total 4,842,584 3.26% 848,300 0.54% 1,111,371 0.67% 329,993 0.20%

Sub-total Revenue Change 4,471,211 3.01% 476,926 0.32% 861,371 0.58% 79,993 0.05%

Assessment growth 2,193,640 1.48% 4,608,217 2.94% 4,555,340 2.75% 4,800,377 2.90%

Total Revenue Change 6,664,851 4.49% 5,085,143 3.24% 5,416,711 3.27% 4,880,370 2.95%

Net Funding Requirement 3,978,814 2.68% 3,922,894 2.46% 2,643,328 1.57% 5,689,960 3.24%1% tax increase 1,484,363 1,569,875 1,654,159 1,727,649 Note: Total Revenue Change amounts do not match previous reports as reserve transfers for long term debt, insurance and elections were netted out.

20162013 2014 2015Budget & Tax Rate Change

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ANALYSIS & OTHER INFORMATION

CITY OF VAUGHAN


OPERATING PLAN

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BASE BUDGET ANALYSIS & OTHER INFORMATION 1. Overall Reasonability Test – Department Adherence to Guidelines As illustrated in the item, the municipality should be gauged by a Municipal Price Index (MPI) estimated at 3.0%. A reasonability test was performed on the overall percentage increase in departmental expenditures to ensure compliance with the approved budget guidelines. Overall 2013 departmental expenditures (including Vaughan Public Library) increased by 2.4%, 2014 department expenditures increased 1.4%, 2015 department expenditures increased 1.3%, and 2016 department expenditures increased 2.1%. It is important to note that department increases are largely reflected in the areas directed by Council’s approved guidelines, mainly labour, contracts, utilities, and insurance. Overview of Department Increases 2013 % Incr 2014 % Incr 2015 % Incr 2016 % IncrLabour costs 3,073,713$ 2.3% 1,396,628$ 1.0% 1,069,137$ 0.8% 1,029,266$ 0.7%Contractual obligations 1,110,823$ 3.1% 865,464$ 2.3% 1,074,649$ 2.8% 1,839,361$ 4.7%Utilities 237,923$ 3.1% 405,707$ 5.1% 440,408$ 5.2% 1,214,528$ 13.7%Other 395,717$ 274,849$ 178,502$ 357,911$

4,818,176$ 2.4% 2,942,648$ 1.4% 2,762,696$ 1.3% 4,441,066$ 2.1% Another reasonability test was performed on the City’s total expenditure increase. Embedded in the MPI are non-price related increases associated with contract/utility growth, full implications of prior initiatives, and increases in infrastructure funding. As shown in the table below, removing these items from the presented overall expenditure would yield increases of 2.9% for 2013, 2.4% for 2014, 2.3% for 2015 and 1.8% for 2016. Total City expenditure increases are lower than the Municipal price index clearly signalling Vaughan is beating the industry standards. Overview 2013 % Incr 2014 % Incr 2015 % Incr 2016 % IncrDepartmental 4,818,176$ 2.4% 2,942,648$ 1.4% 2,762,696$ 1.3% 4,441,066$ 2.1%Reserve Contr. & Corp. Exp. 1,031,778$ 24.7% 1,921,706$ 36.9% (420,219)$ -5.9% 1,060,649$ 15.8%Long Term Debt 2,059,062$ 16.6% 2,350,000$ 16.3% 1,000,000$ 6.0% -$ 0.0%Contingency 2,611,949$ 165.8% 3,348,843$ 80.0% 3,463,835$ 46.0% 3,569,093$ 32.4%Capital from Taxation 489,472$ 7.1% -$ -$ -$ Total Expenditure Increases 11,010,437$ 4.9% 10,563,197$ 4.5% 6,806,312$ 2.8% 9,070,808$ 3.6%

Remove Volume Incr.Contracts 838,264$ 696,242$ 613,472$ 3,540,617$ Reserve Contr./Cap. Tax. & LT 3,580,312$ 4,271,706$ 579,781$ 1,060,649$ Recalculated Expenditure Increases without Volume 6,591,861$ 2.9% 5,595,249$ 2.4% 5,613,059$ 2.3% 4,469,542$ 1.8%

Draft 2013 Operating Budget & 2014-2016 Operating Plan

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2. Review of Specific Expense Categories

Historically, Council has inquired about specific accounts and the budgeted amounts. For reference purposes, we have included a summary of specific expense lines to illustrate the budget changes in these accounts.

2012Budget Budget Variance Variance Budget Variance Variance Budget Variance Variance Budget Variance Variance

Accounts of Interest ($) ($) ($) (%) ($) ($) (%) ($) ($) (%) ($) ($) (%)

Advertising 184,428 222,265 37,837 20.5% 222,265 0 0.0% 222,265 0 0.0% 222,265 0 0.0%

Cellular 229,912 301,403 71,491 31.1% 300,683 (720) -0.2% 300,403 (280) -0.1% 300,403 0 0.0%

Comp. Hardware/Software 822,041 711,589 (110,452) -13.4% 699,883 (11,706) -1.6% 699,980 97 0.0% 700,079 99 0.0%

Grouped Expenses 76,784 65,165 (11,619) -15.1% 65,165 0 0.0% 65,165 0 0.0% 65,165 0 0.0%

Office Equipment 229,561 178,404 (51,157) -22.3% 178,204 (200) -0.1% 178,204 0 0.0% 178,204 0 0.0%

Office Supplies 304,626 309,477 4,851 1.6% 309,477 0 0.0% 308,177 (1,300) -0.4% 308,177 0 0.0%

Overtime 1,036,748 1,084,644 47,896 4.6% 1,084,990 346 0.0% 1,081,313 (3,677) -0.3% 1,081,315 2 0.0%

Part Time 14,024,038 14,348,906 324,868 2.3% 14,388,401 39,495 0.3% 14,371,866 (16,535) -0.1% 14,382,387 10,521 0.1%

Professional Fees 2,047,323 2,049,232 1,909 0.1% 2,070,052 20,820 1.0% 1,981,281 (88,771) -4.3% 1,982,024 743 0.0%

Total 18,955,461 19,271,085 315,624 1.7% 19,319,120 48,035 0.2% 19,208,654 (110,466) -0.6% 19,220,019 11,365 0.1%

2013 2014 2015 2016

Accounts of Interest Explanations For 2013, there is a small increase in accounts of interest.

• Part Time (Increase of $325K or 2.3%) o Most of the variance of $ 190K is a result of reallocations from other labour accounts

to reflect the correct complement in Integrity Commissioner and Legal Department. o A variance of $81K is in the Recreation Department as a result of increase in part

time costs for aquatics and fitness programs. o The remainder of the increase was full year impact of new cashiering services,

economic adjustments from collective agreements and progressions.

• Computer Hardware/Software (Decrease of $110,452, 13.4%) o The decrease was mainly due to one-time funding removals from 2012 ARRs and

reallocations.

• Cellular (Increase $71K or 30.8%) o The increase was due to reallocation to a new account created to track cellular

expenditures.

• Office Equipment (Decrease $51K or 22.3%) o The decrease is due to one-time funding removals for new complements from 2012

ARRs

• Overtime (Increase $48K or 4.6%) o The increase is a result of full year impact on rates in the collective agreements

• The remaining variance is due to reallocations or one-time funding removals from 2012

ARRs. For 2014, there is an increase in professional fees which is mainly due to a reallocation from full time contract in Legal Services for planned project completion. There is an increase in the part-time account as a result of progressions. Also, there is a decrease in computer hardware/software mostly due to a one-time funding removal for the new division. For 2015, the decrease in professional fees, part time, overtime, cellular and office supplies is mostly related to funding removal of Building Standards Zoning By-law review project expected to be completed by the end of the year. There is small increase in software used by Legal Department due to contract price increase.

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For 2016, most of the increase is in part time costs related to additional crossing guards related to the City’s growth. There is small increase in professional fees related to Gallanough Library and in software used by Legal Department due to contract price increase. 3. Department Expenditure Budget Changes in Excess of $100,000: As indicated above, departmental expenditures increased over the previous year including increases associated with Vaughan Public Library (VPL). Overall, several departmental budgets increased year over year, while others decreased by varying amounts. Specific detail by account is available within the department information. Detailed below is a brief high level overview of the rational behind department budget variances in excess of $100,000.

Fire and Rescue Services

2013 Increase of $787,684 (2.2%) There is an increase of $601K in labour costs mostly due to progressions, retention pay and higher benefit rates. There is also an increase of $150K related to the elimination of the transfer from reserves to phase in impact of collective agreement implemented in 2011. The remainder of the increase is in radio operations for higher costs of maintenance contracts and fuel according to Budget Guidelines. 2014-2016 Increases 2014 Increase of $693,829 (1.9%) There is an increase of $581K related to staff progressions, retention pay and higher benefit rates. There is also an increase of $93K related to the City’s portion of the maintenance contract for the new voice radio communication system at York Regional Police. The remainder of the increase is in fuel as per Budget Guidelines and defibrillators maintenance contract. 2015 Increase of $510,827 (1.4%) There is an increase of $504K related to staff progressions, retention pay and higher benefit rates. The remainder of the variance is small increases in fuel and radio operations maintenance contract as per Budget Guidelines. 2016 Increase of $253,063 (0.7%) There is an increase of $247K related to staff progressions, retention pay and higher benefit rates. The remainder of the variance is small increases in fuel and radio operations maintenance contract as per Budget Guidelines.

City Financial Services 2013 Increase of $176,618 (5.9%) The variance is mostly related to cashiering services as per Council Item February 21, 2012. Labour costs increased by $118K as a result of two additional complements for cashiering services, full year impact of economic adjustments from collective agreements, progressions and benefit rate increase as per Budget Guidelines. There was also an increase of $54K in operating expenses related to Cashiering Services such as armoured courier services, computers, bank charges etc. It is important to note that cashiering services net impact on the budget is a savings of approximately $45K. This includes a reduction of payment in the Joint Service Agreement to Powerstream and additional revenues from Powerstream and Water & Wastewater Recovery.

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2014-2016 Increases The 2014 to 2016 variances were less than $100k and therefore do not require any explanation.

City Clerk 2013 Increase of $168,901 (4.0%) Part of the increase ($82K) is related to higher benefit rates, progressions and full year impact of economic adjustments from collective agreements. Also, there is an increase of $64K in contract costs for storing, retrieval and handling documents. The remaining increase is in postal services as a result of higher volumes and prices. 2014-2016 Increases The 2014 to 2016 variances were less than $100k and therefore do not require any explanation.

City Clerk - Insurance 2016 Increase of $410,263 (8.7%) An increase is expected to maintain reserve contributions and related higher premiums based on historical trends for OMEX participants. For the first three years, any savings are transferred to the Insurance Reserve to mitigate future retroactive assessments.

Legal 2014 Decrease of $107,830 (5.9%) Most of the decrease ($151K) is related to the termination of a two year contract from a 2011 ARR for OMB matters. This decrease is offset by benefits as per budget guidelines.

Enforcement 2013 Increase of $136,423 (2.7%) The increase is mostly related to higher benefit rates, progressions and full year impact of economic adjustments from collective agreements. There is a slight increase in fuel costs permitted by Budget Guidelines offset by one-time budget removals related to approved 2012 additional resource requests.

2014-2016 Increases The 2014 to 2016 variances were less than $100k and therefore do not require any explanation.

Recreation

2013 Increase of $531,741 (2.8%) The variance exclusive of York Region Transit ($385K) is related to $137K in labour costs mostly due to higher benefit rates and part time costs related to aquatic and fitness programs offset by Marketing Supervisor position transfer to Culture. There is an increase of $102K in materials and supplies related to legislative requirements for Kids Club Program. The remainder of the variance is in Vaughan Hockey Association subsidy ($35K) as per agreement, bank charges ($45K) to reflect volume of sales and various minor accounts needed to deliver recreation programs. These increases are partially offset by revenue increases, with an overall budgeted department direct cost recovery of 95%. York Transit Ticket Purchases The remainder of the variance of $147K is related to purchases of YRT tickets which is offset by slightly greater revenues.

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2014-2016 Increases 2014 Increase of $129,285 (0.7%) The variance exclusive of York Region Transit ($100K) is related to $64K in labour costs mostly due to higher benefit rates and part time costs related to aquatic and fitness programs. The remainder of the variance is in Vaughan Hockey Association subsidy. These increases are partially offset by revenue increases, with an overall budgeted department direct cost recovery of 96%. York Transit Ticket Purchases The remainder of the variance of $29K is related to purchases of YRT tickets which is offset by slightly greater revenues. 2015 Increase of $149,676 (0.8%) The variance exclusive of York Region Transit ($119K) is related to $82K in labour costs mostly due to higher benefit rates, progressions and part time costs related to aquatic and fitness programs. The remainder of the variance is in Vaughan Hockey Association subsidy. These increases are partially offset by revenue increases, with an overall budgeted department direct cost recovery of 97%. York Transit Ticket Purchases The remainder of the variance of $30K is related to purchases of YRT tickets which is offset by slightly greater revenues. 2016 Increase of $104,631 (0.5%) The variance exclusive of York Region Transit ($74K) is related to $35K in labour costs mostly due to higher benefit rates and progressions. The remainder of the variance is in Vaughan Hockey Association subsidy. These increases are partially offset by revenue increases, with an overall budgeted department direct cost recovery of 100%. York Transit Ticket Purchases The remainder of the variance of $31K is related to purchases of YRT tickets which is offset by slightly greater revenues.

• Cultural Services 2013 Increase of $126,101 (6.3%) The increase is mainly in the transfer of a marketing supervisor position from Recreation, higher benefit rates, progressions and full year impact of economic adjustments from collective agreements. 2014-2016 Increases The 2014 to 2016 variances were less than $100k and therefore do not require any explanation.

• Buildings and Facilities 2013 Increase of $404,063 (2.0%) An increase of $162K in utilities as a result of price increase within Budget Guidelines and a $26K reallocation from Parks Department for park lights expenditures. There is an increase of $115K for City Hall maintenance contracts due to the unanticipated complexity of the building. Also, joint service revenue that is offset against expenses decreased by $53K as Powerstream no longer uses the yard in the Joint Operations Centre. There is an increase of $35K in labour costs due to higher benefit rates, progressions and full year impact of economic adjustments from collective agreements. The remainder of the variance is in cleaning service and security system surveillance pricing increase as per contracts.

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2014-2016 Increases 2014 Increase of $318,497 (1.5%) There is an increase of $225K in utilities costs for the buildings due to higher prices. The remainder of the variance is in labour costs ($94K) due to progressions and benefit rate increase as per guidelines. 2015 Increase of $328,497 (1.5%) There is a $244K increase in utilities costs for buildings due to higher prices. The remainder of the variance is in labour costs ($84K) mostly due to benefit rate increase as per guidelines. 2016 Increase of $1,742,967 (8.1%) Most of the increase is related to the opening of the Carrville Community Centre (Block 11) for a total cost of $1.4M. These costs include utilities ($743K), maintenance ($403K), cleaning ($126K) and the remainder other related expenses such as janitorial services, contractor maintenance, garbage disposal etc. Also, there is an increase in utilities accounts for $262K caused by rising prices as per budget guidelines. The remainder of the increase is in labour accounts mostly due to benefit rate increase as per guidelines.

• Park Operations

2013 Increase of $455,522 (3.7%) The variance is a result of $278K in labour costs due to higher benefit rates, progressions and full year impact of economic adjustments from collective agreements. There is an increase of $117K in contracts mostly for tree pruning and boulevard maintenance due to higher prices and volume. The remaining portion of the budget change was in materials and supplies, fuel and other minor accounts. 2014-2016 Increases 2014 Increase of $194,666 (1.5%) The increase is mainly in labour accounts for $119K related to staff progressions and higher benefit rates. In addition, a total increase of $76K is due to anticipated price changes in utilities, contracts, lease agreement and gas/diesel. These increases are in accordance with the Operating Budget Guidelines. 2015 Increase of $160,772 (1.2%) Part of the increase is in labour accounts for $80K related to staff progressions and higher benefit rates. And, a total increase of $81K is due to anticipated price changes in utilities, contracts, lease agreement and gas/diesel. These increases are in accordance with the Operating Budget Guidelines. 2016 Increase of $114,034 (0.9%) Some of the increase is in contracts ($33K) for maintaining additional parks. There is an increase of $30K in labour accounts related to staff progressions and higher benefit rates. In addition, a total increase of $51K is due to anticipated price changes in utilities, lease agreement and gas/diesel. These increases are in accordance with the Operating Budget Guidelines.

Policy Planning 2014 Decrease of $101,229 (7.2%) The decrease is mainly due to the termination of a two year contract for a Senior Planner for the Zoning By-law Review project.

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Building Standards 2015 Decrease of $288,631 (4.2%) The decrease of $339K is due to the termination of contracts related to the the Zoning By-law Review project. This decrease was offset by higher benefits as per budget guidelines.

Innovation and Continuous Improvement 2014-2016 Increases 2014 Increase of $136,754 (114.3%) The increase is mainly caused by the phasing in of corporate review reserve transfers and progressions. 2015 Increase of $131,602 (51.3%) The increase is mainly caused by the phasing in of corporate review reserve transfers and progressions. 2016 Increase of $138,415 (35.6%) The increase is mainly caused by the phasing in of corporate review reserve transfers and progressions.

Information and Technology Management

2013 Increase of $302,419 (3.9%) The increase is related to adjustments $102k in labour accounts due to higher benefit rates, progressions and full year impact of economic adjustments from collective agreements. Service contracts increase by $109K in service contracts primarily as a result of Microsoft license renewal, additional software licenses and software maintenance contracts. In addition, an increase of $98K in communications for telephone service contract price increase and additional service to new parks and buildings. The remainder of the variance is a reduction of budget for one-time funding removals from approved 2012 ARRs. 2014-2016 Increases The 2014 to 2016 variances were less than $100k and therefore do not require any explanation.

Public Works Operations

2013 increase of $1,037,841 (3.5%) The increase is mostly in non-labour accounts for $767K and adjustments of $271K in labour accounts due to full year impact of economic adjustments from collective agreements, progressions and higher benefit rates. The following is an explanation by division for allowable increases as per budget guidelines in the non-labour accounts.

o The Waste Management Division non-labour budget total increases is by $312K split between price and volume increases in contracted waste related activities. Almost 53% of the waste management contract increase is related to price and the remainder was related to volume and reallocation from promotion and education account.

o The Roads Division non-labour budget is higher by $227K. Part of the increase is in utilities for $86K due to price and volume changes related to streetlights. Roads maintenance contract increase by $93K for price and volume of assumed roads. The

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internal recovery account increases by $41K to better align in actual trends and has a net zero impact. The remainder of the increase is in fuel and materials and supplies as allowed by budget guidelines.

o Winter operations non-labour budget increases by $228K. The variance consists of a $188K increase in contracts mostly due volume increase of $144K and a 2% price increase. A $24K increase in material account mostly for volume salt purchases. The remainder of the increase is in fuel as a result of anticipated price increases as per budget guidelines.

o The Administration Division non-labour budget did not change as there were only

reallocations between accounts. 2014 Increase of $979,521 (3.2%) The increase is mostly in non-labour accounts for $899K and adjustments of $80K in labour accounts due to progressions and higher benefit rates. The following is an explanation by division for allowable increases as per budget guidelines in the non-labour accounts.

o The Waste Management Division budget total increases by $329K split between price and volume increases in contracted waste related activities, almost 94% of the waste management contract increase is related to volume and the remainder was related to price.

o The Roads Division budget is higher by $239K. Part of the increase is in utilities for $127K due to price and volume changes related to streetlights. Roads maintenance contract increase by $98K for price and volume of assumed roads. The remainder of the increase is in fuel and materials and supplies as allowed by budget guidelines.

o Winter operations total costs increases by $331K. The variance consists of a $251K increase in contracts mostly due volume increase of $163K and a 2% price increase. A $79K increase in materials account for salt purchases mostly due to $52K price and remainder volume. The remainder is a small increase in fuel as a result of anticipated price changes as per budget guidelines.

o The Administration Division budget did not change as there were only reallocations

between accounts.

2015 Increase of $1,189,367 (3.8%) The increase is mostly in non-labour accounts for $1,133K and adjustments of $57K in labour accounts due to progressions and higher benefit rates. The following is an explanation by division for allowable increases as per budget guidelines in the non-labour accounts.



o Winter operations total costs increases by $361K. The variance consists of a $280K increase in contracts mostly due volume increase of $146K and a 2% price increase.

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An $81K increase in materials account for salt purchases mostly due to $53K price and remainder volume. The remainder is a small increase in fuel as a result of anticipated price changes as per budget guidelines.


between accounts.

2016 Increase of $1,214,019 (3.7%) The increase is mostly in non-labour accounts for $1,194K and adjustments of $20K in labour accounts due to higher benefit rates. The following is an explanation by division for allowable increases as per budget guidelines in the non-labour accounts.



o Winter operations total costs increases by $388K. The variance consists of a $304K increase in contracts due volume increase of $164K and a 2% price increase. An $84K increase in materials account for salt purchases mostly due to $53K volume and 2% price increase. The remainder is a small increase in fuel as a result of anticipated price changes as per budget guidelines.


between accounts.

Vaughan Public Libraries

2013 Increase of $243,724 (1.8%) The Vaughan Public Library Board recommends an increase in the Library budget of $244K. The increase is related to adjustments $232K in labour accounts due to higher benefit rates, progressions and full year impact of economic adjustments from collective agreements. The remainder of the increase is related to small changes in utilities as per budget guidelines and joint service charges to reflect actual costs. 2014-2016 Increases The 2014 to 2016 variances were less than $100K and therefore do not require any explanation.

All of the increases from these departments were allowed within the approved parameters of the Council approved 2013-2016 Operating Budget Guidelines. 4. Major Corporate Revenue and Expenditure Budget Adjustments: See discussion in Item presented on November 12, 2012 Finance & Administration Committee.

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6. 2012 One-Time Funding Costs Removed Included in the previously approved 2012 Operating Budget were items that were approved on a one-time funding basis. For example, costs associated with a new staff addition for furniture and computer hardware. The following 2012 one-time expense items have been removed from the 2013 Draft Operating Budget.

Department Expenditure Description Amount

Economic & Bus Development Professional Fees 55,000

Vaughan Libraries Professional Fees 10,000

SUB-TOTAL $65,000

2012 Additional Complement Related Expenditure Description Amount

Budgeting & Fin. Planning Computer Hardware 1,420

Building Standards Computer Hardware 56,600

Comm of Engineering & PW Computer Hardware 4,000

Corporate Communications Cellular Hardware 1,150Computer Hardware 2,184

Dev & Trans Office Supplies 250Office Equipment & Furniture 250Computer Hardware 8,000Computer Software 3,500

Development Planning Memberships/Dues 700Training & Development 200Office Equipment & Furniture 250Computer Hardware 1,800

Enforcement Services Office Equipment & Furniture 1,000Computer Hardware 4,000

Engineering Services Office Equipment & Furniture 2,000Computer Hardware 1,500Cellular Hardware 500

Human Resources Computer Hardware 2,500Office Equipment & Furniture 600

Information & Tech Office Equipment & Furniture 3,500Computer Hardware 2,500

Parks & Forestry Oper. Training & Development 1,400

Policy Planning Training & Development 150Office Supplies 100Office Equipment & Furniture 100Computer Hardware 5,439

Public Works Computer Hardware 1,500

Recreation Training & Development 500SUB-TOTAL $107,593

$172,593

2012 One-Time Expenses Removed

TOTAL ONE-TIME EXPENSES REMOVED FROM 2012 BUDGET

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7. Budget Expenditures Summary The 2013-2016 Draft Operating Plan totals $236.8M for 2013, $247.3M for 2014, $254.1M for 2015 and $263.2M for 2016 in expenditures, of which 95% relates to eleven accounts, i.e. labour costs, contracted services, reserve contributions, and maintenance and materials, etc. The summary below illustrates the City has limited flexibility in any given year to significantly alter the City’s cost structure. Many of the costs are committed through collective agreements or service contracts. Other reductions will impact the maintenance and repair of the City’s infrastructure. Most budget variance explanations have been discussed in the previous analysis section.

Operating Expenditures

Salaries and Benefits 134,430,740 56.8% 56.77% 135,822,846 54.9% 54.91% 136,827,938 53.8% 53.84% 137,422,679 52.2% 52.21%

Service Contracts 32,858,007 13.9% 70.7% 33,630,071 13.6% 68.5% 34,702,110 13.7% 67.5% 36,136,426 13.7% 65.9%

Long Term Debt 13,855,229 5.9% 76.5% 16,205,229 6.6% 75.1% 17,205,229 6.8% 74.3% 17,205,229 6.5% 72.5%

Maint./Materials 9,919,157 4.2% 83.1% 9,801,991 4.0% 81.7% 9,929,018 3.9% 81.0% 10,351,369 3.9% 79.7%

Utilities & Fuel 9,097,449 3.8% 87.0% 9,530,686 3.9% 85.5% 9,982,438 3.9% 84.9% 11,208,554 4.3% 83.9%

Capital from Taxation 7,391,474 3.1% 90.1% 7,391,474 3.0% 88.5% 7,391,474 2.9% 87.8% 7,391,474 2.8% 86.7%

Reserve Contributions 5,747,917 2.4% 78.9% 6,514,672 2.6% 77.7% 7,168,452 2.8% 77.1% 8,567,057 3.3% 75.7%

Insurance Expenses 4,404,320 1.9% 91.9% 4,316,318 1.7% 90.2% 4,532,616 1.8% 89.6% 5,014,113 1.9% 88.6%

Contingency 4,186,886 1.8% 94.8% 7,535,729 3.0% 94.3% 10,999,564 4.3% 94.9% 14,568,657 5.5% 95.1%

Prof. Fees 2,462,426 1.0% 93.0% 2,536,246 1.0% 91.3% 2,387,475 0.9% 90.5% 2,363,218 0.9% 89.5%

Tax Adjustments 2,025,000 0.9% 95.6% 2,550,000 1.0% 95.3% 2,275,000 0.9% 95.8% 2,100,000 0.8% 95.9%

All Other 10,405,041 4.4% 100.0% 11,511,581 4.7% 100.0% 10,751,841 4.2% 100.0% 10,895,187 4.1% 100.0%

Total Draft Expenditures 236,783,646 100.0% -- 247,346,843 100.0% -- 254,153,155 100.0% -- 263,223,963 100.0% --

2013 2014 2015

Base Budget ($)

% of Total

BudgetCumulative

(%)Base Budget

($)Base Budget

($)

% of Total

BudgetCumulative

(%)

2016

Base Budget ($)

% of Total

BudgetCumulative

(%)

% of Total

BudgetCumulative

(%)

The remaining 4.4% or $10.4M of total expenditures in 2013, $11.5M in 2014, $10.8M in 2015 and $10.9M in 2016 is further detailed in the following table. The table highlights not only the 2013 to 2016 account budget and variance, but the allowable increases as per council approved guidelines and any reallocation amounts. It is important to note the total of all reallocations net to zero and therefore do not impact the City’s budget. In addition, for variances over $5,000, a brief explanation is provided.

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2013 2014 2015 20162012 Allowable % Budget 2013 Budget Budget 2014 Budget Budget 2015 Budget Budget 2016 Budget Budget

Expenditures (All Other) Budget2012

Variance VarianceReallocat

ion Draft Budget Variance $Variance

% Draft Budget Variance $Variance



%Ticket/Pass Purchases 1,470,000 147,000 1 10.0% 0 1,617,000 147,000 10.0% 1,646,429 29,429 1.8% 1,676,724 30,295 1.8% 1,707,911 31,187 1.9%Sports Village Ice Time Purchase 1,173,020 35,191 2 3.0% 0 1,208,211 35,191 3.0% 1,244,457 36,246 3.0% 1,281,791 37,334 3.0% 1,320,245 38,454 3.0%Computer Hardware/Software 822,041 (105,658) 3 -12.9% (4,794) 711,589 (110,452) -13.4% 699,883 (11,706) -1.6% 699,980 97 0.0% 700,079 99 0.0%Printing 588,948 10,810 4 1.8% (8,499) 591,259 2,311 0.4% 590,509 (750) -0.1% 590,509 0 0.0% 590,509 0 0.0%Training & Development 566,252 (4,191) -0.7% 24,089 586,150 19,898 3.5% 585,950 (200) 0.0% 586,150 200 0.0% 586,150 0 0.0%Joint Service Chgs.-City 524,850 14,900 5 2.8% 0 539,750 14,900 2.8% 539,750 0 0.0% 539,750 0 0.0% 539,750 0 0.0%Copiers, Faxes and Supplies 488,393 11,851 6 2.4% (11,300) 488,944 551 0.1% 488,947 3 0.0% 488,947 0 0.0% 489,447 500 0.1%Postal Services 388,016 47,745 7 12.3% 20,089 455,850 67,834 17.5% 477,850 22,000 4.8% 500,950 23,100 4.8% 525,205 24,255 4.8%Joint Service Expenses 595,153 (144,827) 8 -24.3% 0 450,326 (144,827) -24.3% 460,986 10,660 2.4% 471,966 10,980 2.4% 483,275 11,309 2.4%Bank Charges 362,149 55,330 9 15.3% 3,500 420,979 58,830 16.2% 425,979 5,000 1.2% 430,979 5,000 1.2% 435,979 5,000 1.2%Mileage 345,181 (198) -0.1% (8,847) 336,136 (9,045) -2.6% 335,370 (766) -0.2% 333,370 (2,000) -0.6% 333,370 0 0.0%Radio Operations 286,423 24,510 10 8.6% 3,500 314,433 28,010 9.8% 407,833 93,400 29.7% 410,443 2,610 0.6% 412,193 1,750 0.4%Office Supplies 304,626 1,466 0.5% 3,385 309,477 4,851 1.6% 309,477 0 0.0% 308,177 (1,300) -0.4% 308,177 0 0.0%Cellular Telephones 229,912 (1,611) -0.7% 73,102 301,403 71,491 31.1% 300,683 (720) -0.2% 300,403 (280) -0.1% 300,403 0 0.0%Sundry 353,346 (7,980) 11 -2.3% (71,877) 273,489 (79,857) -22.6% 1,184,086 910,597 333.0% 315,383 (868,703) -73.4% 337,260 21,877 6.9%Chgs. from Other Depts. 288,224 (44,080) 12 -15.3% 0 244,144 (44,080) -15.3% 244,144 0 0.0% 244,144 0 0.0% 244,144 0 0.0%Advertising 203,604 46 0.0% 37,791 241,441 37,837 18.6% 241,441 0 0.0% 241,441 0 0.0% 241,441 0 0.0%Memberships/Dues/Fees 231,177 1,142 0.5% 3,455 235,774 4,597 2.0% 237,593 1,819 0.8% 240,014 2,421 1.0% 242,382 2,368 1.0%Promotion & Education 240,182 (2) 0.0% (19,860) 220,320 (19,862) -8.3% 220,320 0 0.0% 220,320 0 0.0% 220,320 0 0.0%Office Equip. & Furniture 229,561 (41,161) 13 -17.9% (9,996) 178,404 (51,157) -22.3% 178,204 (200) -0.1% 178,204 0 0.0% 178,204 0 0.0%Seminars & Workshops 160,043 (9) 0.0% (3,736) 156,298 (3,745) -2.3% 156,298 0 0.0% 156,298 0 0.0% 156,298 0 0.0%Records Mgmt Supplies 59,435 63,714 14 107.2% 0 123,149 63,714 107.2% 136,938 13,789 11.2% 137,944 1,006 0.7% 144,491 6,547 4.7%Meals & Meal Allowances 104,808 (101) -0.1% 3,085 107,792 2,984 2.8% 107,492 (300) -0.3% 107,892 400 0.4% 107,892 0 0.0%Computer Supplies 102,027 (503) -0.5% 400 101,924 (103) -0.1% 101,924 0 0.0% 101,924 0 0.0% 101,924 0 0.0%Subscriptions/Publications 71,046 (64) -0.1% 9,502 80,484 9,438 13.3% 80,484 0 0.0% 80,484 0 0.0% 80,484 0 0.0%Newsletters & Mailings 78,961 0 0.0% 582 79,543 582 0.7% 79,543 0 0.0% 79,543 0 0.0% 79,543 0 0.0%Veterinary 0 0 0.0% 78,366 78,366 78,366 0.0% 78,366 0 0.0% 78,366 0 0.0% 78,366 0 0.0%Grouped Expenses 76,784 2,000 2.6% (13,619) 65,165 (11,619) -15.1% 65,165 0 0.0% 65,165 0 0.0% 65,165 0 0.0%Special Events/Public Relation 59,794 0 0.0% 3,000 62,794 3,000 5.0% 62,794 0 0.0% 62,794 0 0.0% 62,794 0 0.0%Travel 54,550 0 0.0% (3,000) 51,550 (3,000) -5.5% 51,550 0 0.0% 51,550 0 0.0% 51,550 0 0.0%Programme Expense 49,500 0 0.0% 0 49,500 0 0.0% 49,500 0 0.0% 49,500 0 0.0% 49,500 0 0.0%Wireless/Internet Commun. 121,075 (490) -0.4% (71,945) 48,640 (72,435) -59.8% 48,640 0 0.0% 48,540 (100) -0.2% 48,540 0 0.0%Corporate Training 47,839 0 0.0% 0 47,839 0 0.0% 47,839 0 0.0% 47,839 0 0.0% 47,839 0 0.0%Conferences 51,205 34 0.1% (4,000) 47,239 (3,966) -7.7% 47,239 0 0.0% 47,239 0 0.0% 47,239 0 0.0%Fire Prevention 46,645 0 0.0% 0 46,645 0 0.0% 46,645 0 0.0% 46,645 0 0.0% 46,645 0 0.0%Two-way Radios 45,893 0 0.0% 0 45,893 0 0.0% 45,893 0 0.0% 45,893 0 0.0% 45,893 0 0.0%Telephone Charges 46,122 (1,203) -2.6% (3,198) 41,721 (4,401) -9.5% 41,221 (500) -1.2% 41,721 500 1.2% 41,721 0 0.0%Awards 36,100 0 0.0% 4,923 41,023 4,923 13.6% 41,023 0 0.0% 41,023 0 0.0% 41,023 0 0.0%Armoured Courier Services 14,255 20,745 15 145.5% 0 35,000 20,745 145.5% 35,000 0 0.0% 35,000 0 0.0% 35,000 0 0.0%Data Processing Services 22,800 0 0.0% 4,800 27,600 4,800 21.1% 27,600 0 0.0% 27,600 0 0.0% 27,600 0 0.0%Community Event Tickets 8,800 0 0.0% 16,200 25,000 16,200 184.1% 25,000 0 0.0% 25,000 0 0.0% 25,000 0 0.0%Drafting Supplies 26,309 1 0.0% (4,500) 21,810 (4,499) -17.1% 21,810 0 0.0% 21,810 0 0.0% 21,810 0 0.0%Cable TV/Satellite Service 19,044 500 2.6% (1,705) 17,839 (1,205) -6.3% 17,839 0 0.0% 17,839 0 0.0% 17,839 0 0.0%Courier Services 9,909 3 0.0% 6,741 16,653 6,744 68.1% 16,653 0 0.0% 16,653 0 0.0% 16,653 0 0.0%Community Hosting Events 16,400 0 0.0% 0 16,400 0 0.0% 16,400 0 0.0% 16,400 0 0.0% 16,400 0 0.0%Council Travel & Confer. 14,900 500 3.4% (100) 15,300 400 2.7% 15,300 0 0.0% 15,300 0 0.0% 15,300 0 0.0%407-ETR Toll Charges 14,163 0 0.0% 526 14,689 526 3.7% 14,689 0 0.0% 14,689 0 0.0% 14,689 0 0.0%Corporate Mgnt Mtgs 12,000 0 0.0% 1,500 13,500 1,500 12.5% 13,500 0 0.0% 13,500 0 0.0% 13,500 0 0.0%Charges from Facilities 11,720 0 0.0% 0 11,720 0 0.0% 11,720 0 0.0% 11,720 0 0.0% 11,720 0 0.0%Emergency Exer - Training 11,500 0 0.0% 0 11,500 0 0.0% 11,500 0 0.0% 11,500 0 0.0% 11,500 0 0.0%Public Awareness - Training 10,680 0 0.0% 0 10,680 0 0.0% 10,680 0 0.0% 10,680 0 0.0% 10,680 0 0.0%Animal Tags/Microchips 0 0 0.0% 10,600 10,600 10,600 0.0% 10,600 0 0.0% 10,600 0 0.0% 10,600 0 0.0%Municipal Grants 10,200 0 0.0% 0 10,200 0 0.0% 10,200 0 0.0% 10,200 0 0.0% 10,200 0 0.0%Archival Expenses 8,753 0 0.0% 1,275 10,028 1,275 14.6% 10,028 0 0.0% 10,028 0 0.0% 10,028 0 0.0%Community Gifts & Promotions 5,600 0 0.0% 3,000 8,600 3,000 53.6% 8,600 0 0.0% 8,600 0 0.0% 8,600 0 0.0%Corporate Promotions 3,150 0 0.0% 1,000 4,150 1,000 31.7% 4,150 0 0.0% 4,150 0 0.0% 4,150 0 0.0%Bad Debt Write-Offs Class 4,000 0 0.0% 0 4,000 0 0.0% 4,000 0 0.0% 4,000 0 0.0% 4,000 0 0.0%Safety Promotion 1,083 0 0.0% 0 1,083 0 0.0% 1,083 0 0.0% 1,083 0 0.0% 1,083 0 0.0%Electronic Reg'n Exp 980 0 0.0% 0 980 0 0.0% 980 0 0.0% 980 0 0.0% 980 0 0.0%Cash Over and Short 700 0 0.0% 0 700 0 0.0% 700 0 0.0% 700 0 0.0% 700 0 0.0%

2013-16 ALL OTHER ACCOUNTS SUMMARYCITY OF VAUGHAN

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2013 2014 2015 20162012 Allowable % Budget 2013 Budget Budget 2014 Budget Budget 2015 Budget Budget 2016 Budget Budget

Expenditures (All Other) Budget2012

Variance VarianceReallocat

ion Draft Budget Variance $Variance




%Council - Office Decorations 1,000 0 0.0% (500) 500 (500) -50.0% 500 0 0.0% 500 0 0.0% 500 0 0.0%Sponsorships 0 0 0.0% 0 0 0 0.0% 0 0 0.0% 0 0 0.0% 0 0 0.0%C.E.A. Mileage 0 0 0.0% 0 0 0 0.0% 0 0 0.0% 0 0 0.0% 0 0 0.0%Recoveries from Facilities (12,500) 0 0.0% 0 (12,500) 0 0.0% (12,500) 0 0.0% (12,500) 0 0.0% (12,500) 0 0.0%Joint Service Revenue (105,960) 63,895 16 -60.3% 0 (42,065) 63,895 -60.3% (43,326) (1,261) 3.0% (44,626) (1,300) 3.0% (44,626) 0 0.0%Internal Recoverable (342,680) 52,810 17 -15.4% 0 (289,870) 52,810 -15.4% (289,870) 0 0.0% (289,870) 0 0.0% (289,870) 0 0.0%Joint Serv. Recovery-Library (524,800) (14,900) 18 2.8% 0 (539,700) (14,900) 2.8% (539,700) 0 0.0% (539,700) 0 0.0% (539,700) 0 0.0%

Subtotal 10,144,891 187,215 1.8% 72,935 10,405,041 260,150 2.6% 11,511,581 1,106,540 10.6% 10,751,841 (759,740) -6.6% 10,895,187 143,346 1.3%

Highest 11 accounts total 215,628,319 10,663,303 4.9% 86,983 226,378,605 10,750,286 5.0% 235,835,262 9,456,657 4.2% 243,401,314 7,566,052 3.2% 252,328,776 8,927,462 3.7%

Total Draft Expenditures 225,773,210 10,850,518 4.8% 159,918 236,783,646 11,010,436 4.9% 247,346,843 10,563,197 4.5% 254,153,155 6,806,312 2.8% 263,223,963 9,070,808 3.6%

Selected Expenditure Increase/Decrease Commentary

1 Increase due to higher demand for YRT tickets based on higher demand.2 Increase is attributable to Sports Village agreement.34 Increase in Recreation marketing materials for Kids program.5 Increase in Library Joint Service charges based on changes to payroll service costs.6 Increase due to higher volume of copies including higher cost of colour copies.7 Increase due to higher usage of postage based on recent trend.8 Decrease due to transfer of Cashier services from Powerstream back to the City.9 Increase due to bank fees for cashiering services division and increased transaction volume for online registrations.10 Increase due to maintenance contract increase.11 Decrease due to changes in population forecasted to generate council budgets. Budgets maybe revised by Council in early 2013.12 Decrease due to reduced department cross charges offset by Internal recoverable object code.1314 Increase due to change in contract requirements for archival services.15 Increase due to Cashier service requirements at City Hall.16 Decrease due to Powerstream no longer using JOC yard, Fuel pumps and transfer of Cashier services to the City.17 Decrease due to reduced department cross charges offset by Chgs from other Depts object code.18 Increase in Library Joint Service recovery based on change to payroll service costs.

Decrease due to one time funding removals related to 2012 ARRs.

Decrease due to one time funding removals related to 2012 ARRs.

26

BASE-BUDGET FULL-TIME EQUIVALENTS (FTE) SUMMARY

CITY OF VAUGHAN


OPERATING PLAN

27

FULL TIME EQUIVALENTS (FTEs) FTE CHANGE SUMMARY

Allowable Increases

Department Transfers

Internal Audit2.0

2.0

City Manager 4.0 4.0Fire and Rescue Services 299.3 299.3Emergency Planning 1.3 1.3Sub-Total 306.6 0.0 0.0 0.0 306.6

Executive Director 1.0 1.0Corporate Communications 8.0 8.0Econ. and Business Development 8.7 8.7Sub-Total 17.7 0.0 0.0 0.0 17.7

Comm. of Finance and Corporate Services 2.7 2.7

City Financial Services 31.6 1.3 32.9Budgeting and Financial Planning 19.0 19.0Investments & Development Charges 5.0 5.0Purchasing Services 13.3 13.3Sub-Total 71.6 0.0 1.3 0.0 72.9

Comm. of Legal and Administrative Services Administrative Services 2.0 2.0

City Clerk 49.9 1.1 51.0Legal Services 13.7 13.7Enforcement Services 56.2 56.2Sub-Total 121.8 0.0 1.1 0.0 122.9

Comm. of Community Services 2.75 2.75Recreation 310.72 (2.2) (1.0) 307.55Cultural Services 19.49 0.87 1.0 21.36Buildings and Facilities 109.50 109.50Fleet Management 9.26 9.26Parks Operations 115.40 115.40Parks Development 10.75 10.75Sub-Total 577.9 0.0 (1.3) 0.0 576.6

Comm. of Planning 2.0 2.0Development Planning 28.4 0.2 28.5Policy Planning 11.8 11.8Building Standards 66.7 (0.1) 66.6Sub-Total 108.8 0.0 0.1 0.0 108.8

Comm. of Corporate and Strategic Services 2.0

2.0

Environmental Sustainability 2.0 2.0

Human Resources48.5

(0.2) 48.3

Innovation & Continuous Improvement 3.0 2.0 5.0Access Vaughan 11.7 11.7Strategic Planning 1.0 1.0Information and Technology Mgmt. 41.7 41.7Sub-Total 109.9 2.0 (0.2) 0.0 111.7

Comm. of Engineering and Public Works 3.0 3.0

Development/Transport. Engineering 39.5 39.5Engineering Services 36.9 36.9Public Works - Operations 70.1 0.2 70.3Sub-Total 149.5 0.0 0.2 0.0 149.7

Vaughan Public Library (VPL) 150.9 150.9

Citywide Turnover/General Gapping (43.8) (43.8)

Total 1570.8 2.0 1.2 0.0 1574.0

2013

DepartmentForecast

2013 FTEs

2012 Gapping Impact

2012 FTEs

28

ADDITIONAL RESOURCE REQUESTS SUMMARY

CITY OF VAUGHAN


OPERATING PLAN

29

#Ref

Page Department Description# of

Positions2013 Net

FTE Annual Cost Offsets2013 Budget

ChangeCum $ Net

ChangeTax Rate % Incr.

Cum Tax Rate %

Incr.2013 Base Budget Increase 2.68% 2.68%

A1 H71 Building Standards Zoning By-law Review 4 4.00 573,659 (573,929) (270) (270) 0.00% 2.68%A2 J22 Dev/Trans. Eng VMC Development Implementation Project 3 3.00 366,567 (366,567) - (270) 0.00% 2.68%A3 J26 Dev/Trans. Eng Transportation Engineer 1 1.00 119,394 (119,394) - (270) 0.00% 2.68%A4 H75 Building Standards Mechanical Building Inspectors 2 2.00 188,045 (188,045) - (270) 0.00% 2.68%A5 H79 Building Standards Plans Examiner/Inspector (Mechanical/Plumbing/Fire 1 1.00 92,887 (92,887) - (270) 0.00% 2.68%A6 I82 ITM Client Support Analyst 1 - 84,254 (84,254) - (270) 0.00% 2.68%A7 I86 ITM Client Support Analyst (FTE Conversion) 2 - 192,578 (192,578) - (270) 0.00% 2.68%

1 G116 Parks & Forestry Operation Sidewalk: Thomas Cook Ave/Thornhill Woods Drive - - 40,000 - 40,000 39,730 0.03% 2.71%2 I14 Strategic Planning Strategic Planning Business Analysts 1 1.00 97,181 - 97,181 136,911 0.07% 2.77%3 H49 Policy Planning Planner 1 1 1.00 91,697 - 91,697 228,608 0.06% 2.83%4 I18 Strategic Planning PM Software Maintenance Costs - - 10,000 - 10,000 238,608 0.01% 2.84%5 I90 ITM Systems Analyst/Proj. Leader (CLASS) 1 1.00 115,551 - 115,551 354,159 0.08% 2.92%6 G120 Parks & Forestry Operation Soccer Field Maintenance - - 26,000 (20,435) 5,565 359,724 0.00% 2.92%7 J98 PW - Roads Roads Labourer 1 1.00 53,305 - 53,305 413,029 0.04% 2.96%8 J102 PW - Roads Equipment Operator II - Heavy Equipment Operator 2 2.00 138,133 - 138,133 551,162 0.09% 3.05%9 G53 B&F Facility Operator I - Vellore Vill. CC Expansion 1 1.00 56,715 - 56,715 607,877 0.04% 3.09%

10 H27 Development Planning DTA Co-ordinator 1 1.00 79,561 - 79,561 687,438 0.05% 3.14%11 G124 Parks & Forestry Operation Tree Pruning (routine street pruning) - - 146,250 - 146,250 833,688 0.10% 3.24%12 J61 Eng. Services Utility Inspector (PT Conversion) 1 0.67 107,177 (101,841) 5,336 839,024 0.00% 3.25%13 D16 Economic & Business DeveEmployment Zone, VMC Marketing - - 50,000 - 50,000 889,024 0.03% 3.28%14 G128 Parks & Forestry Operation Forestry Arborist 1 1.00 69,672 - 69,672 958,696 0.05% 3.33%15 I39 Environmental SustainabilityLocal action plan for reducing GHG emissions - - 45,000 (22,500) 22,500 981,196 0.02% 3.34%16 I131 HR Redevelopment of Staff Appraisal Forms - - 50,000 - 50,000 1,031,196 0.03% 3.37%17 G6 Commissioner of Communit Administrative Assistant 1 0.31 76,595 (32,506) 44,089 1,075,285 0.03% 3.40%18 D107 Fire & Rescue Operations STN 75 - 16 Firefighters & 4 Captains 20 20.00 1,773,036 - 1,773,036 2,848,321 1.19% 4.60%

Total of ARRs Recommended by Senior Management Team 45 40.98 4,643,257 (1,794,936) 2,848,321$ 1.92%

Total Tax Increase (1%=$1,484,363) 4.60%2013 Base Budget Increase 2.68%Tax Increase due to ARRs Recommended by Senior Management Team and F&A Committee 1.92%

2013 Additional Resource Requests

Zero Budget Impact ARRs

Budget Impact ARRs

30

#Ref


Positions2014 Net

FTEAnnual Cost Offsets

2014 Budget Change

Cum $ Net Change

Tax Rate %

Incr.

Cum Tax Rate %

Incr.

2014 Base Budget Increase 2.45% 2.45%Impact of 2013 ARRs 2014 94,519 0.06% 2.51%

1 H71 Building Standards Zoning By-law Review 3 1.80 250,613 (111,136) 139,477 233,996 0.09% 2.60%

2 I14 Strategic Planning Strategic Planning Business Analysts 1 1.00 97,546 - 97,546 331,542 0.06% 2.66%

3 H53 Policy Planning Senior Policy Planner (Extension of 2 YR Contra 1 1.00 115,122 - 115,122 446,664 0.07% 2.73%

4 J30 Dev/Trans. Eng Development Coordinator 1 1.00 113,346 (104,346) 9,000 455,664 0.01% 2.74%

5 J34 Dev/Trans. Eng Transportation Engineer 1 1.00 125,835 - 125,835 581,499 0.08% 2.82%

6 J106 PW - Roads Equipment Operator I 2 2.00 136,230 - 136,230 717,729 0.09% 2.91%

7 G57 B&F Facility Operator I - Fr. Ermanno CC Expansion 1 1.00 56,938 - 56,938 774,667 0.04% 2.94%

8 I135 HR Learning & Development Specialist 1 1.00 101,046 - 101,046 875,713 0.06% 3.01%

9 G61 B&F Preventative Maintenance Mechanic (PT Conver 1 0.57 75,604 (28,500) 47,104 922,817 0.03% 3.04%

10 G132 Parks & Forestry Operations Forestry Arborist II 1 1.00 70,143 - 70,143 992,960 0.04% 3.08%

11 G136 Parks & Forestry Operations Temporary Seasonal Employees 2 1.38 63,579 - 63,579 1,056,539 0.04% 3.12%

12 G65 B&F Assistant Foreperson 1 1.00 62,736 - 62,736 1,119,275 0.04% 3.16%

13 E58 Purchasing Services Senior Technical Clerk (PT Conversion) 1 1.00 74,342 (39,092) 35,250 1,154,525 0.02% 3.19%

14 G69 B&F Building and Facilities City-wide Maintenance and - - 250,000 - 250,000 1,404,525 0.16% 3.34%

15 I94 ITM Client Support Analyst 1 1.00 97,365 - 97,365 1,501,890 0.06% 3.41%

16 I98 ITM Technology Specialists 2 2.00 231,942 - 231,942 1,733,832 0.15% 3.55%

17 G140 Parks & Forestry Operations Hard Surface Repairs - - 80,000 - 80,000 1,813,832 0.05% 3.61%

18 G144 Parks & Forestry Operations Courts-Tennis and Basketball - - 15,000 - 15,000 1,828,832 0.01% 3.61%

19 D130 Fire Training Training Officer 1 1.00 142,584 - 142,584 1,971,416 0.09% 3.71%

20 I43 Environmental Sustainability Climate change adaptation research - - 25,000 (10,876) 14,124 1,985,540 0.01% 3.71%

21 G148 Parks & Forestry Operations Playground Safety Surface Testing - - 40,000 - 40,000 2,025,540 0.03% 3.74%

22 H83 Building Standards Plans Examiner (Zoning) 1 1.00 86,927 (42,594) 44,333 2,069,873 0.03% 3.77%

23 I102 ITM Client Support Analyst - Audio/Video 1 1.00 92,386 - 92,386 2,162,259 0.06% 3.83%

24 G72 B&F Clerk Typist A (PT Conversion) 1 0.31 45,895 (30,666) 15,229 2,177,488 0.01% 3.84%

25 G152 Parks & Forestry Operations Sod and Seed for Sports Fields - - 25,000 - 25,000 2,202,488 0.02% 3.85%

26 F66 Enforcement Services Property Standards Officer 2 2.00 178,404 (30,000) 148,404 2,350,892 0.09% 3.95%

27 G156 Parks & Forestry Operations Community Services Asset Management Coordi 1 1.00 106,446 - 106,446 2,457,338 0.07% 4.02%

28 D111 Fire & Rescue Operations 4 District Chiefs 4 4.00 560,122 - 560,122 3,017,460 0.36% 4.37%

29 G160 Parks & Forestry Operations Irrigation System Maintenance - - 21,000 - 21,000 3,038,460 0.01% 4.39%

30 J65 Eng. Services Pavement Markings - Rural Roads - - 165,000 - 165,000 3,203,460 0.11% 4.49%

31 J38 Dev/Trans. Eng Clerical Assistant Clerk C 1 1.00 78,767 (49,000) 29,767 3,233,227 0.02% 4.51%

32 D150 Emergency Planning Emergency Planner (Partial FTE Conversion) 1 0.69 86,586 (6,928) 79,658 3,312,885 0.05% 4.56%

33 D20 Economic & Business DeveloBusiness Development Officer - Advanced Good 1 1.00 90,115 - 90,115 3,403,000 0.06% 4.62%

34 G164 Parks & Forestry Operations Fertilizing Parks - - 20,000 - 20,000 3,423,000 0.01% 4.63%

35 G168 Parks & Forestry Operations Aerating Parks - - 20,000 - 20,000 3,443,000 0.01% 4.64%

36 I63 Access Vaughan Citizen Service Representative 2 1.38 82,433 - 82,433 3,525,433 0.05% 4.70%

Total of ARRs Recognized by Senior Management Team 36 32.13 3,584,918 (446,210) 3,430,914 2.19%

Total Tax Increase (1%=$1,569,875) 4.70%

2014 Base Budget Increase 2.45%

Tax Increase due to ARRs Recommended by Senior Management Team and F&A Committee 2.25%


Budget Impact

31

#Ref


Positions2015 Net


2015 Budget Change

Cum $ Net Change

Tax Rate %

Incr.

Cum Tax Rate %

Incr.

2015 Base Budget Increase 1.57% 1.57%Impact of 2013-14 ARRs on 2015 295,104 0.18% 1.75%

1 H71 Building Standards Zoning By-law Review 1 1.00 137,305 (34,757) 102,548 397,652 0.06% 1.81%

2 I22 Strategic Planning On-Line Citizen Public Engagement Survey - - 75,000 - 75,000 472,652 0.05% 1.86%

3 G97 Fleet Electric Vehicle Municipal Feasibility Program Pi - - 15,000 (9,750) 5,250 477,902 0.00% 1.86%

4 D115 Fire & Rescue Operations STN 78 - 16 Firefighters & 4 Captains 20 20.00 1,793,138 - 1,793,138 2,271,040 1.08% 2.94%

5 K15/19 Library Civic Centre Resource Library - Operations & St 50 38.29 2,983,845 (83,600) 2,900,245 5,171,285 1.75% 4.70%

6 I26 Strategic Planning New Vaughan Vision Strategic Plan - - 120,000 - 120,000 5,291,285 0.07% 4.77%

7 I106 ITM EDMS Business Analyst 1 1.00 120,373 - 120,373 5,411,658 0.07% 4.84%

8 I110 ITM EDMS Technical SME 1 1.00 120,373 - 120,373 5,532,031 0.07% 4.91%






Budget Impact

32

#Ref


Positions2016 Net


2016 Budget Change

Cum $ Net Change

Tax Rate %

Incr.

Cum Tax Rate %

Incr.

2016 Base Budget Increase 3.24% 3.24%Impact of 2013-15 ARRs on 2016 255,795 0.15% 3.39%

1 E31 Budgeting & Financial PlanninSenior Capital and Reserve Analyst 1 1.00 109,475 - 109,475 365,270 0.06% 3.45%

2 G76 B&F Facility Operator I - Block 11 9 9.00 518,472 - 518,472 883,742 0.30% 3.75%

3 D119 Fire & Rescue Operations 4 District Chiefs 4 4.00 566,460 - 566,460 1,450,202 0.33% 4.08%

4 G172 Parks & Forestry Operations Boulevard Shrub Bed Summer Student Positions 3 0.69 51,667 - 51,667 1,501,869 0.03% 4.11%

5 D154 Emergency Planning Primary and Alternate EOC Telephone Systems - - 63,390 - 63,390 1,565,259 0.04% 4.15%

6 G176 Parks & Forestry Operations 10 Month Horticulture Temp (Shrub Maintenance 1 0.69 25,956 - 25,956 1,591,215 0.02% 4.16%

7 D41 Corporate Comm. Communications Specialist, Website Content Ma 1 1.00 90,381 - 90,381 1,681,596 0.05% 4.21%

8 G180 Parks & Forestry Operations Oakbank Pond Maintenance Program - - 75,000 - 75,000 1,756,596 0.04% 4.26%

9 K23 Library eMarketing & Communications Specialist - Pilot 1 1.00 77,993 - 77,993 1,834,589 0.05% 4.30%

10 I139 HR HR Specialist, Workplace Health and Safety 1 1.00 122,410 - 122,410 1,956,999 0.07% 4.37%

11 F70 Enforcement Services Animal Services - Shelter Attendant 1 1.00 58,513 (13,829) 44,684 2,001,683 0.03% 4.40%

12 D158 Emergency Planning Hazard/Risk Assessment and Review Consultin - - 15,000 - 15,000 2,016,683 0.01% 4.41%

13 G184 Parks & Forestry Operations 6 month Contract Services Temp 1 0.69 25,956 - 25,956 2,042,639 0.02% 4.42%

14 G188 Parks & Forestry Operations Non-selective Weed Spraying Program - - 25,000 - 25,000 2,067,639 0.01% 4.44%

15 D94 Fire Prevention Fire Prevention Inspector 1 1.00 88,502 - 88,502 2,156,141 0.05% 4.49%

16 G32 Cultural Services Arts & Culture Marketing Material - - 60,000 - 60,000 2,216,141 0.03% 4.52%

17 K27 Library Library Resources Purchasing Power Protection - - 48,700 - 48,700 2,264,841 0.03% 4.55%

18 G192 Parks & Forestry Operations Additional GPS Units - - 30,000 - 30,000 2,294,841 0.02% 4.57%

19 G196 Parks & Forestry Operations Avondale Park (North Maple) - Development - - 10,000 - 10,000 2,304,841 0.01% 4.57%

20 G196 Parks & Forestry Operations Avondale Park (North Maple) - Park Attendants 4 4.00 303,309 - 303,309 2,608,150 0.18% 4.75%

21 G196 Parks & Forestry Operations Avondale Park (North Maple) - Park Attendants 4 4.00 297,309 - 297,309 2,905,459 0.17% 4.92%

22 I143 HR HR Specialist, Absence and Disability Managem 1 1.00 93,481 - 93,481 2,998,940 0.05% 4.98%

23 F45 Legal Services Real Estate Consultant - Acquisitions 1 0.50 52,282 - 52,282 3,051,222 0.03% 5.01%

24 I147 HR Human Resources Partner 1 1.00 111,050 - 111,050 3,162,272 0.06% 5.07%

25 F74 Enforcement Services Animal Services - Shelter Clerk, p/t 1 0.69 31,200 (7,475) 23,725 3,185,997 0.01% 5.08%

26 D82 Fire Mechanical Stores Clerk 1 1.00 66,473 - 66,473 3,252,470 0.04% 5.12%

27 D45 Corporate Comm. Communications Specialist, Client Services 1 1.00 90,381 - 90,381 3,342,851 0.05% 5.17%

28 E35 Budgeting & Financial PlanninSenior Budget Analyst 1 1.00 108,950 - 108,950 3,451,801 0.06% 5.24%

29 G80 B&F PT Facility Operator - Carrville 2 1.80 71,548 - 71,548 3,523,349 0.04% 5.28%

30 G36 Cultural Services Events Coordinator 1 1.00 92,781 - 92,781 3,616,130 0.05% 5.33%






Budget Impact

33

BUSINESS PLAN PERFORMANCE MEASURES

SUMMARY

CITY OF VAUGHAN


OPERATING PLAN

34

CONFIDENTIAL

2013 Business Plans - Business Measures * Not included in Trend ± Projection, not included in trend

µ Partial Year, not included in trend

Trend IndicatorIncrease DecreaseFlat fluctuating

νdownward trending ̂upward trending

CITY MANAGER

Internal AuditOutput Measures: Completeion of Audit Plan No data

Output Measures: Action Plan Implementation Percentage No data

Outcome Measures: Client Survey Results No data

Outcome Measures: Corporate Risk Profile Trend No data

Strategic PlanningCustomer satisfaction rating on strategic planning process, departmental projects and business plans (TBD) Number of Corporate projects per year (TBD)Number of projects completed on time (TBD)

Corporate Policy Projects or assignments that have been given direction to proceed (TBD);

Meeting of timelines and milestones (TBD);

StandardMeasure

TBD

2014 Forecast 2016 Forecast2015 Forecast

N/A

N/A

2013 Forecast

TBD

2012 Forecast20112010

TBD

Meeting of timelines and milestones (TBD);

Completion of projects or assignments in accordance with the prescribed deliverables (e.g. SMT/Council approval for a study or report) (TBD);

Completion of required monitoring programs (TBD).

Fire Administration 2010-2011 Structure Fires Jan - Jun 2012

- Vaughan Standard 70.50% 71.50% ^-10 in 10 54.00% 74.00% ^- OFM-PSG 04-08-10 9.00% 17.00% ^ -Critical Task Analysis Not measured in

2010 88.00% East Vaughan Structure Fires Jan - Jun 2012

- Vaughan Standard 88.00% 80.00% 95.00% -10 in 10 75.00% 85.00% 89.00% ^- OFM-PSG 04-08-10 18.00% 28.00% 15.00%

N/A

N/A

N/A

Performance Measure All - 135

CONFIDENTIAL





StandardMeasure 2014 Forecast 2016 Forecast2015 Forecast2013 Forecast2012 Forecast20112010

-Critical Task Analysis Not measured in 2010 91.00% 93.00% ^

West Vaughan Structure Fires Jan - Jun 2012

- Vaughan Standard 53.00% 63.00% 88.00% ^-10 in 10 33.00% 63.00% 88.00% ^- OFM-PSG 04-08-10 0.00% 6.00% 9.00% ^ -Critical Task Analysis Not measured in

2010 86.00% 82.00% 2010-2011 East vs. West Structure Fires

- Vaughan Standard 88% East vs. 53% West

80% East vs. 63% West

-10 in 10 75% East vs. 33% West


- OFM-PSG 04-08-10 18% East vs. 0% West


-Critical Task Analysis Not measured in 2010


Cost of Operating Fire Services per $1,000 of Assessment $0.70 No data

Average Response Times - All Calls Master Plan - 7 Minutes 90% 6.37 min 6.80 min Jan- Jun 2012:

6.65 min

Fire Mechanical Percentage of maintenance as per the annual maintenance master plan 90% 74% 83% Jan- Jun 2012:

68% Fire Operations Jan - Jun 2012

Avg. Response Time for all Emergency calls by Station - STN 71 5.36 5.38 5.42 ^Avg. Response Time for all Emergency calls by Station - STN 72 6.59 7.15 6.41 Avg. Response Time for all Emergency calls by Station - STN 73 6.19 6.31 6.38 ^Avg. Response Time for all Emergency calls by Station - STN 74 9.07 10.13 9.40 Avg. Response Time for all Emergency calls by Station - STN 75 6.29 6.28 6.30


CONFIDENTIAL






Avg. Response Time for all Emergency calls by Station - STN 76 6.49 6.48 6.51 Avg. Response Time for all Emergency calls by Station - STN 77 7.05 7.04 6.24 ν

Avg. Response Time for all Emergency calls by Station - STN 78 7.07 7.14 6.38 Avg. Response Time for all Emergency calls by Station - STN 79 6.39 6.43 6.37 Avg. Response Time for all Emergency calls by Station - STN 710 N/A N/A 7.09

Average Response Times - All Calls Master Plan - 7 Minutes 90% 6.37 min 6.80 min Jan- Jun 2012:

6.65 min Fire Prevention Jan - Jun 2012

Inspections 2,301 2,479 846 Municipal License - work volume 333 245 170 Site Plan/Variance - work volume 187 141 81 Plans Examination - work volume 512 211 - Fire Searches work volume 87 70 44 Fire Searches - work volume 87 70 44 Public Education - work volume 281 288 181 Fire Investigation - work volume 61 48 39 New Building - work volume 202 224 87 Grow Op -work volume 8 6 1 Prosecution -work volume 67 71 19

Fire Communication

VFRS Communications Call Handling in Seconds 53 79 70 Vaughan Standard Call Handling in Seconds 90 90 90 ↔NFPA 1221 Handling in Seconds 60 60 60 ↔

Emergency Planning Emergency Preparedness Information Distributed 34,186 45,640 52,212 60,240 72,290 75,000 75,000 ↑

Events and Workshops (# of events & workshops) 19 19 15 40 45 50 50 ↑Workshop Participation 300 417 417 900 1,150 1,250 1,250 ↑


CONFIDENTIAL






Vaughan's EOC Operating and Resilliency Capacity Strategy

TIGI, People Process < Moderate Technology Limited Resiliency

JOC, People Process Systems = Moderate Technology Limited Resiliency

JOC, People Process Systems = Moderate Technology Limited Resiliency

Virtual EOC > Technical & Manual Optimal Capacity




↑

Environment SustainabilityNumber of requests for information/support received and addressed/FTE 60 65 70 75 80 90 ^

% request resulting in subsequent projects 6 9 11 12 13 ^Number of projects completed each year (TBD)

Number of actions completed under Green Directions Vaughan (TBD)

Percentage reduction in City Corporation energy/gas consumption (TBD)

Percentage reduction in City Corporation carbon footprint (TBD)

COMMISSIONER OF FINANCE & CITY TREASURER

TBD

TBD

TBD

TBD

COMMISSIONER OF FINANCE & CITY TREASURER

Financial Services Total Number of Tax Bills Processed per FTE 6,556 6,754 6,925 7,174 7,433 7,700 7,977 ^

Number of Elderly Homeowner Rebates (EHO) per FTE 1,480 1,507 1,529 1,605 1,663 1,723 1,785 ^Taxes Receivable as a Percentage of Outstanding Taxes 7.4% 7.3% 7.0% 7.5% 7.3% 7.3% 7.0% νPercentage of Pre-Authorized Payment Plan Participation per Annum 23.32% 24.69% 25.99% 27.29% 28.59% 29.89% 31.19% ^Tax levied - Amount ($ in Millions) $ 620 M $ 649 M $ 680 M $ 712 M $ 746 M $ 782 M $ 819 M ^Tax levied - # of Tax Bills 90,000 92,000 95,000 98,000 102,000 105,000 109,000 ^Assessment Growth 3.05% 3.17% 3.50% 2.75% 2.70% 2.70% 2.50% νGeneral Accounting - Submit FIR Delayed Delayed n/a

General Accounting - Submit MPMP Delayed Delayed n/a

General Accounting - Submit Audited Fin S/Ments to Council Delayed Delayed n/a

General Accounting - Mthly Corporate Financials on VOL On Schedule On Schedule n/a

General Accounting - Council Exp Reports to City Web Page On Schedule On Schedule n/a

Accounts Payable Invoices Processed per FTE 6,501 6,636 6,724 6,867 6,938 6,981 7,053 ^Accounts Receivable Invoices per FTE 1,019 1,085 1,124 1,180 1,236 1,292 1,348 ^


CONFIDENTIAL






% AR Balance Outstandng > 90 days 8.199% 4.706% 4.412% 4.111% 3.842% 3.600% 3.333% ν

Budgenting & Financial Planning Efficiency - Total City Budget $ per Budgeting Division FTE $ 30 M $ 34 M $ 31 M $ 33 M $ 34 M

Efficiency - Budget Submissions per Budgeting Division FTE 10.0 11.2 10.1 10.4 10.7 Efficiency – Total Account Requiring Analysis per FTE 700 918 ↑Effectiveness - Operating Budget Accuracy – City Budget vs. Actual Results (overall) 101.2 101 Efficiency - # of Adhoc Projects/Analysis – TBDEfficiency - Mgmt Overtime Hours & equivalent FTE - TBD Effectiveness – LRFP Accuracy - Net Tax Levy Percentage Increase-forecast 6.03% 2.75% 2.95% 5.16% 3.52% 6.10% 5.55% Effectiveness – LRFP Accuracy - Net Tax Levy Percentage Increase-preliminary budget 7.10% 2.97% 3.38% 4.68% 3.26% Budget Accuracy City Budget vs Actual Results (Expenditure) 101.5% 101.2% Budget Accuracy City Budget vs Actual Results (Revenue) 106.3% 97.3% ↓Success Rate of Grant Applications Submissions 84.0% 88.0% ↑

TBDTBD

Reserve per Capita ($) 1,218 1,047 964 ν

Asset Value (PSAB) in $Billions $6.79B $6.87B $7.03B ^Discretionary Reserve Ratio 50% 72% 73% 70% ↔Debt Charges Ratio 10% 4.4% 4.2% 6% ↔

Development Finance & Investments Total Capital Expenditure per Capital FTE No data

Total Reserves and Reserve Funds per Capita $1,128 $1,100 ↔Average Interest Rate of Return No data

Benchmark Avg Interest Rate of Return No data

Total number of transactions per Development Financing FTE No data

Average rate of return- City of Vaughan - Money Market 0.87% 1.30% ↑Average rate of return- Benchmark - Money Market 0.65% 0.92% ↑Average rate of return- City of Vaughan Bonds 4.69% 5.29% ↑Average rate of return- Benchmark Bonds 3.00% 4.19% ↑


CONFIDENTIAL






Purchasing Number of bids greater than $100,000 per FTE 12 13 14 12 12 12 12 ↔

Number of bids less than $100,000 per FTE 36 49 47 40 40 40 40 ↔Total Bids per FTE 48 62 61 50 50 50 50 ↔Number of Purchase orders per FTE - Operating 230 216 225 210 210 210 210 ↔Number of Purchase orders per FTE - Capital 95 74 85 80 80 80 80 ↔Total Purchase orders per FTE 325 290 310 290 290 290 290 ↔Turnaround time for bid tenders (TBD)

COMMISSIONER OF LEGAL AND ADMINISTRATIVE SERVICES

Clerks # of Business Licenses issued per fiscal year-Stationary 3,158 2,634 3,300 3,575 3,700 3,900 3,950 ^

# of Business Licenses issued per fiscal year-Mobile 2,125 2,071 2,200 2,200 2,400 2,425 2,600 ^

# of Business Licenses ussued per fiscal year-Marriage 671 677 740 750 830 840 925 ^

TBD

p y g

Total cost per license issued (processed license) $88.09 $87.44 $64.59 $73.04 $69.46 $67.85 $65.69 ν

Average # of Customers served at Front Counter 1,101 1,208 ↑# of Lottery Licenses Issued 21 48 30 28 28 28 28 ↔Average turnaround time per business license application (Business Weeks) 0.84 0.84 0.84 0.84 ↔# of JOC Records Centre Requests per annum 6,040 7,899 7,500 7,600 7,700 7,800 7,900 ^Archival Services Information/Research Requests per Annum - Total # of Requests 200 338 350 350 350 350 350 ↔Archival Services Information/Research Requests per Annum - Total # of Hours 300 550 550 550 550 550 550 ↔Quantity of Archival Records Processed per Annum 200 260 300 350 350 350 350 ↔# of Access Requests through Freedom of Information Act 126 90 115 100 100 ↔# of Appeals and Privacy Complaints through Freedom of Information Act 10 4 4 3 3 ↔# of Committee of Adjustment applications 362 367 400 420 440 ^# of registrations/FTE 67 50 50 50


CONFIDENTIAL






# of Sub-division & Site-Plan Transactions per Development Services FTE 67 42 50 50 50 ↔# of photocopies/FTE (print shop) 950,226

# of Business Licenses issued per Business Year No data

Access & Privacy Compliance within 30 day timeline 100% 100% 100% 100% ↔# of boxes stored off-site at Iron Mountain per annum 13,071 16,213 17,600 19,100 20,600 21,600 22,600 ^

Legal Number of Lawyers per number of employees 216 224 218 223 267 267 267 ↔

Number of lawyers per number of residents 57,000 58,846 50,230 51,995 63,537 64,678 65,820 ^Dollar value of cash-in-lieu determinations and number of appraisals. $5,701,600 $3,191,680 $5,000,000 $5,500,000 $5,500,000 $6,000,000 $6,000,000 ^Number of OMB hearing days 101 309 320 600 600 300 250 νNumber of Litigation days 159 205 386 384 392 405 426 ^Number of acquisitions 6 5 5 3 4 3 3 q

Number of sales 4 2 6 4 3 2 1 νDollar value of acquisitions $18,521,660 $16,287,000 $6,162,000 $20,000,000 $11,800,000 $10,000,000 $3,800,000 Dollar value of sales $14,054 $76,000 $236,000 $6,550,000 $9,700,000 $5,000,000 $2,000,000 ν

Enforcement Services General By-Law Complaints-Driven Requests 3,820 4,200 4,580 4,995 5,445 5,940 6,480 ^

Parking & Signs Complaints-Driven Requests 2,915 3,200 3,490 3,805 4,150 4,525 4,935 ^Animal Complaints-Driven Requests - 1,520 1,660 1,810 1,975 2,155 2,350 ^Number of Online Ticket Payments 9,500 13,025 13,100 13,200 13,300 13,400 13,500 ^Service Standard Response - % of calls not meeting standard 20% 60% 42% 30% 28% 25% 25% 25% ↔Number of Complaint Driven Service Request per Field Officer 300 327 321 335 340 310 310 320 Number of Service Requests/(Complaints) Concluded (closed and completed) per Annum 5,800 8,711 8,900 9,100 9,300 9,500 9,700 ^Amount of parking/penalty revenue generated and actual received per annum 1,530,000 1,997,440 1,537,850 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 ↔


CONFIDENTIAL






Animal Services - Call for Service 2,500 3,000 ^Animal Services - Number of animals passing through the system 700 900 925 935 950 1,000 ^

Human Resources Number of Lost Time Injuries per 100 FTE's n/a

Number of Business Days Taken to Fill a Position n/a

Number of Days Lost on Sick Time per Annum n/a

Number of Labour Grievances n/a

Number of Grievances Resolved n/a

Number of Grievances to Arbitration n/a

Number of Grievances Allowed n/a

Average Days Lost due to Lost Time WSIB Injury/Disease n/a

Number of Training Days Offered to staff 118 75 100 n/a n/a n/a n/a Number of Training Days Offered to staff 118 75 100 n/a n/a n/a n/a Voluntary Turnover Report 4.01 4.39 3.18 n/a n/a n/a n/a n/a νNumber of City FTE's per each HR FTE 61.7 123.27 n/a 79.4 n/a n/a n/a n/a νHR costs per City Employee $2,245 $1,545 n/a $1,312 n/a n/a n/a n/a νLabour costs per FTE $81,548 $74,965 n/a $110,792 n/a n/a n/a n/a ^Total Labour costs as a % of Total Revenue 77.50% 58.17% n/a 34.80% n/a n/a n/a n/a ν

COMMISSIONER OF COMMUNITY SERVICES

Recreation and Culture Program budgets with cost recovery - expenses $18,320,416 $18,705,512 $19,246,300 $19,747,075 $19,785,568 $19,856,503 $20,888,902 ↑

Program budgets with cost recovery - revenues $16,665,011 $17,624,676 $17,727,675 $18,631,710 $18,970,807 $19,319,870 $20,658,091 ↑Program budgets with cost recovery - net $1,655,405 $1,080,836 $1,518,625 $1,115,365 $814,761 $536,633 $230,811 ↓Departmental Revenue Generated per FTE


CONFIDENTIAL






Program Fill Rate - adult 70% 53% 53% ↔Program Fill Rate - aquatics 70% 81% 82% ↔Program Fill Rate - children/youth 70% 68% 76% ↑Program Fill Rate - pre-school 70% 67% 70% ↑Program Fill Rate - camps 70% 70% 78% ↑Program Fill Rate - average 70% 66% 71% ↑Facility Utilization Rate 80% 85% 86% 87% 87% ↔Customer satisfaction with programs 80% 94% 94% 96% 96% ↔Customer satisfaction with staff 80% 95% ↔City Playhouse utilization 70% 74% 72% 73% 74% Sponsorship Revenue 320,190 324,257 346,250 360,000 360,000 360,000 360,000 ^

Building and Facilities Quantity of Building Square Feet Maintained

1,729,103 1,737,903 1,686,903 1,691,903 1,834,903 1,864,903 1,964,903 ^Number of Building Square Feet Maintained per Maintenance FTE 22,168 16,872 21,086 21,148 22,811 23,311 24,561 ↑Cost per Building Square Feet Maintained 11.83 11.67

Utilities Consumption per Square Foot for all Major Buildings 34.00 36.70 39.65 42.81 46.24 ↑Number of Work Orders per FTE, and Average turn Around Time (to be developed)

Number of Unscheduled Disruptions (to be developed)

Fleet Cost per preventative maintenance service 154,123 175,776 200,384 228,438 260,419 296,878 338,441 ↑

Number of work orders per clerical FTE 2,699 2,754 1,303 Number of works orders per mechanical FTE 495 496 522 538 559 587 628 ^Amount of general repairs costs per year 834,012 974,973 1,072,470 1,179,717 1,297,689 1,427,458 1,570,224 ↑

TBD

TBD


CONFIDENTIAL






Parks & Forestry Operations Number of Turf Hectares Maintained 711 771 ↑

Turf Hectares Maintained per FTE 8.9 9.4

Turf Hectares Maintained per Crew (NEW) 60 64.6 64.2 65.0 66.1 62.3 61.1 60.0 ν

Flower Bed Stops per FTE 205

Flower Bed Stops per Crew 101 152 ↑Number of Forestry Work Orders Generated by Forestry Staff 8,279 8,626 9,625 10,250 10,975 11,500 12,100 ↑Total Work Orders Received related to Forestry 4,481 6,700 ↑Number of Work Orders Completed by Forestry Staff 8,279 8,573 8,573 8,573 8,573 8,573 8,573 ↔Number of Contractor Works Orders overseen by Forestry Staff - 1,545 ↑Number of EAB Work Orders Completed by Forestry - - 2,822 2,822 2,822 2,822 2,822 ↔Number of EAB Work Orders Completed by Forestry 2,822 2,822 2,822 2,822 2,822 ↔Number of EAB Work Orders Generated by Forestry (NEW) - - 3,090 4,000 4,500 5,000 5,500 ↑Number of sidewalk snowclearing kilometers per FTE 24 27.6 25.7 24.0 24.0 24.0 24.0 24.0 ↔

Parks Development Time for delivery of New Park Development Projects to the Purchasing Department within the average time requirement

6.5 12 10 6 6 5 4.5 4 ↔

Response time to resident inquiries. 100 44 43 120 130 140 150 160 ^

COMMISSIONER OF PLANNING

Development Planning Volume of variance applications 298 326 370 388 406 424 442 ↑

Volume of consent applications 64 41 30 32 34 36 38 ^Number of Architectural/Urban Design Guidelines, Subdivision Landscape/ Streetscape Plans, Environmental Reports Prepared per FTE

159 135 156 170 176 177 177 ^Total Number of Development Applications 222 267 264 290 311 311 311 ↔OMB Hearings 7 10 10 10 10 10 10 ↔


CONFIDENTIAL






Total Hours Allocated to OMB Hearings 81 240 266 294 322 322 322 ↔Number of Reports, Official Plan and Zoning Amendments, Agreements 371 383 457 468 477 487 495 ↑Comparison of Workload by Municipality

Number of active applications per 9 FTE 55 48 47 46 45 44 43 ↓Total Number of Active Files 491 432 425 415 405 395 385 ↓

Policy Planning Number of Completed Projects 14 4 9 17

Number of Active Projects 26 21 24 35 Number of Projects Initiated 8 14 10 8

Building Standards Permit Processing Times 2001 to 2016

A P t f I ti R t R d d t ithi 48

Please see business plan


Approx. Percentage of Inspections Requests Responded to within 48 hrs.

Number of Outstanding Permits

Provide timely and accurate information to Building Standards Stakeholders

COMMISSIONER OF ECONOMIC AND TECHNOLOGY DEVELOPMENT AND CORPORATE COMMUNICATIONS

Economic & Technology Development Number of business development completions per FTE

Number of business consultations delivered by VBEC per FTE ν

Number of jobs created through assistance of VBEC per FTE Execution of Communities in Bloom Conference

Development of a sustainable funding model for Tourism

Access Vaughan Aggregate number of calls offered by FTE 2,401 2,538 2,660 2,790 2,930 3,076 3,230 ↑

Aggregate number of calls answered by FTE 2,216 2,268 2,381 2,500 2,625 2,756 2,893 ↑

Ec Dev did not provide performance indicators





CONFIDENTIAL






Year-to-date monthly service level - 80% of calls answered within 20 secs or less standard 80% 87% 81% 75% 75% 80% 80% 80% Call Volume Monthly Average Year-over-Year 15,608 16,539 16,469 n/a n/a n/a n/a n/a

Information Desk Inquiries 17,253 31,828 28,000 24,500 21,000 20,000 17,000 ↓

Average Handle Time for CSRs Year-over-Year 75 84 98 n/a n/a n/a n/a n/a

ITM - Business Solutions

Staff Resources Demand vs Capacity 34/14 26/14 23/15 21/15 19/15 19/15 n/a νInventory of Supported Applications 111 126 n/a n/a n/a n/a n/a ^

ITM - Technical Services Mission-critical computing infrastructure availability – 99.999% during normal business hours

ITM - Client Services Efficiency of Response to client issues – minimum 75% satisfaction rating


Please see business plangEffectiveness of solutions to client issues – minimum 80% satisfaction ratingCustomer satisfaction – minimum 90% overall rating

ITM HelpDesk Incident Activity

Corporate Communications # of News Releases and Media Advisories issued 253 228 ^

# of Media Contacts/Inquiries 253 193 207 220 280 220 220 # of Media Clippings of published stories on Vaughan 3,088 3,680 2,260 2,300 3,000 2,500 2,500 # of visitors to the City Website 1,036,058 1,222,317 1,450,000 1,500,000 1,700,000 1,900,000 2,100,000 ^# of Website Postings 2,902 3,200 ^ # of Media Stories Generated By City-issued Communiques (NEW) 554 663 638 660 690 720 750 ^ # of Subscribers to City Social Media Sites (NEW) 47 700 1,594 2,000 2,395 2,760 3,220 ^# of Subscribers to the City E-Newsletter 6,000 7,900 8,350 9,500 11,000 15,000 20,000 ^# Corporate Events - Media Sponsorship 190,000 # Corporate Events - Corporate Sponsorship 105,699 Sponsorship - Mayor's Golf Tournament 90,000





CONFIDENTIAL






Sponsorship - Mayor's Gala 200,000 νSponsorship for Mayor’s Gala and Mayor’s Golf Tournament 110

COMMISSIONER OF ENGINEERING SERVICES AND PUBLIC WORKS DEPARTMENT

Development/Transportation Engineering # of site plans-site approvals 30 53 47 48 n/a

# of site plans-committee of adjustments 200.0 204.0 232.5 232.5 n/a

Construction Value for Processed Subdivision Agreement per year 57,000,000 19,000,000 98,000,000 49,000,000 56,000,000 57,000,000 57,000,000 # of grading permits / FTE 565 768 552 618 618 624 624 624 ^# of studies / FTE - planning 8.5 9.0 9.5 9.2 11.8 13.0 13.0 ^# of studies / FTE - transportation 9.0 18.5 21.0 18.3 16.7 16.7 16.7 # of complaints 817 543 665 665 665 665 665

# of Executed Agreements per Year per FTE 5.0 8.8 4.6 5.4 3.0 3.6 3.6 3.6 # of Development Applications/FTE (NEW) 30.1 24.3 31.8 28.0 30.0 30.0 30.0 Committee of Adjustment Applications/FTE (NEW) 133.5 183.5 180.0 185.0 185.0 185.0 185.0

Engineering Services - Capital Planning & Infractructure % work completed - design 91.0 92.0 93.0 95.0 95.0 95.0 95.0 ^

Level of service - pavement mgmt program 89.3 88.2 87.1 86.4 86.4 86.3 86.1 Metallic pipe remaining (km) - watermain replacement program 116.0 112.5 109.0 107.9 100.1 93.9 88.5 ν% work in progress 25.0 3.0 10.0 5.0 n/a

% work cancelled - 3.0 - - n/a

% work deferred 6.0 7.0 - - n/a

% of work ongoing - n/a

% York Region Undertaking - 3.0 - 5.0 Engineering Services - Construction Final contract price as percentage of tender price 104 100 100 100 100 100 100 ↔

# of Contracts exceeding PO 1 2 1 1 1 1 1 ↔


CONFIDENTIAL






Total Budget of contracts 7,433,487 14,000,000 14,000,000 14,000,000 n/a

Total Budget per contract n/a

Engineering Services - Infrastructure ROP count 3,120 4,071 4,200 4,200 4,200 4,200 4,200 ^

MC Count 140 172 195 238 240 252 252 252 ^# Traffic studies completed 285 213 300 325 350 375 400 Âverage Pavement Composite (PCI) 70.00 89.28 88.20 n/a n/a n/a

Total Number of Surveys Completed per FTE. 78 81 80 90 Êngineering Services - Traffic Total Overtime hours per FTE. n/a

Number of requests processed per FTE 446.0 490.0 515.0 520.0 ^Number of Studies in Progress per FTE 285.00 203.00 300.00 325.00 ^

Public Works - AdministrationF t C t S l & S i S lid W t M t Front Counter Sales & Service - Solid Waste Management

Garbage Tags $39,273 $40,843 $42,477 $43,751 $45,063 $46,415 $47,415 ^Green Bins $8,482 $12,544 $12,920 $13,308 $13,708 $14,120 $14,542 ^Kitchen Containers $1,425 $1,475 $1,541 $1,587 $1,635 $1,684 $1,735 Âppliance Pick-up $12,800 $12,642 $7,498 $7,722 $7,954 $8,193 $8,439 Blue Boxes $9,618 $8,732 $9,092 $9,364 $9,644 $9,934 $10,232 ^Composters $1,940 $1,398 $1,440 $1,483 $1,527 $1,573 $1,620 ^

Front Counter Sales & Service - Water

Water Meters $786,154 $674,583 $396,334 $408,224 $420,470 $433,084 $446,077 Water/Hydrant $131,416 $179,261 $135,826 $139,900 $144,097 $148,420 $152,872 Temporary Water $48,084 $38,406 $27,852 $28,687 $29,548 $30,434 $31,347

Front Counter Sales & Service - Service Connections

Culverts $9,634 $7,300 $7,108 $7,108 $7,108 $7,108 $7,108 ^Curb Cuts $10,255 $15,382 $18,750 $18,750 $18,750 $18,750 $18,750 Water Connections $164,914 $157,988 $129,000 $129,000 $129,000 $129,000 $129,000 νSanitary Connections $136,162 $82,769 $50,000 $50,000 $50,000 $50,000 $50,000 νStorm Connections $55,845 $15,384 $12,000 $12,000 $12,000 $12,000 $12,000 ν


CONFIDENTIAL






Phone Calls Received

Calls Presented 32,423 35,803 32,114 35,803 35,803 35,803 35,803 Calls Answered 25,153 27,327 24,040 27,327 27,327 27,327 27,327 Calls Abandoned 7,270 8,476 8,074 7,838 7,609 7,387 7,171

Service Investigations/Work Orders & Customers Served at Counter

Service Investigations Water/Sewer 1,000 1,250 1,500 1,750 1,750 1,750 1,750 ^Work Orders 16,962 15,659 16,734 18,895 18,895 18,895 18,895 Customers Served 7,500 8,200 8,500 8,755 8,755 8,755 8,755 ^

Public Works - Roads Number of Lane Kilometers Maintained 1,544 1,584 1,592 1,608 1,624 1,640 1,657 ^

Expenditure per Kilometer of Preventative Maintenance $1,050.00 $907 $905 $748 $748 $759 $767 $777 Debris costs per FTE $1,058,782 $1,108,360 $684,322 $627,119 $637,258 $640,943 $650,711 Total Number of Days to Sweep Total Lane Kilometers 20.00 20 20 21 22 24 25 25 ^

Public Works - Winter Operationswinter cost/km $3,813 $4,315 $1,419 $4,019 $4,157 $4,277 $4,428 winter cost/km

windrow cost/km $524 $434 $463 $577 $575 $578 $575 ^Winter control route kilometers per Plowing/Salting/Combo unit 27 27 27 n/a

Number of winter events that met or exceeded standards 30 50 15 45 45 45 45 Public Works - Solid Waste Managment Waste Diversion Tonnage 90,334 93,378 97,486 101,776 101,681 106,254 110,929 ^

Waste Diversion Rates 68.0% 68.0% 68.0% 68.0% 68.0% 68.0% ↔Waste Generation (tonnes/hdd/year) 1.08 1.11 1.13 1.14 1.15 1.16 1.17 ↑Number of Inquiries/Complaints received per 1000 tonnes of collected waste 29 50 50 n/a

# of calls requiring action (NEW) 2829 2560 2200 2249 2298 2349 2401 VAUGHAN PUBLIC LIBRARY

Library Use per FTE 25,000 30,362 31,677 32,164 30,611 31,579 33,002 34,487 ^Library Use

4.5% increase annually

4,290,440 4,476,301 4,545,097 4,619,567 4,765,584 4,980,035 5,204,137 ^Cost per Library Use 2.50 2.56 2.61 2.84 3.01 2.93


CONFIDENTIAL






Square Feet per Capita 0.61 0.41 0.39 0.39 0.41 0.40 0.40 0.40 Material Dollars Spent per Capita $5.60 $5.42 $5.20 $5.22 $5.45 $5.32


BUDGET GUIDELINES AND PROCESS

CITY OF VAUGHAN


OPERATING PLAN

51

FINANCE AND ADMINISTRATION COMMITTEE MAY 14, 2012

PLANNING FOR THE FUTURE 2013-2016 BUDGET & BUSINESS PLANNING GUIDELINES

Recommendation

The Commissioner of Finance & City Treasurer and the Director of Budgeting & Financial Planning:

1) That the Budget & Business Planning Guidelines, summarized in this report be approved; and

2) That the Budget Timetable be approved.

Contribution to Sustainability Sustainability by definition focuses on the ability to maintain an activity over an extended time horizon. Budgeting is the process of allocating limited resources to achieve the City’s objectives and established priorities. Responsible budgeting allocates resources in a way that balances needs and aspirations of the present without compromising the ability to meet those of the future. The proposed budget approach seeks to minimize the current year funding pressures, while meeting the requirements of sustainability. Economic Impact The economic impact of the 2013- 2016 Budget will be fully determined after receipt of the City’s budget submissions and once the draft budget is developed and presented to the Finance and Administration Committee. Communications Plan

Departments will receive the budget guidelines, instruction packages and timetable in June; shortly after the City’s budget guidelines are approved by Council. In addition, department working/training sessions will be offered to departments to assist in preparing their budgets.

As part of the budget process and integral to building the budget, opportunities for public engagement, consultation and input will be available, with appropriate notice provided. These opportunities consist of the following:

Information posted on the City website Public Finance & Administration Committee/Council meetings held throughout the process A public input meeting prior to final budget approval

In addition to the above, the City of Vaughan is undertaking a number of strategic initiatives which incorporate significant public engagement. Although separate processes, public feedback obtained at these events migrate into the budget decision making process.

Purpose

The purpose of this report is to obtain the Finance & Administration Committee’s approval for the City’s budget & business planning guidelines and timetable. The approach, guidelines and actions recommended represent prudent management practices and are appropriate given the demand for services is increasing, while at the same time the City has limited resources.

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Background - Analysis and Options

Financial Sustainability Always a Key Priority As a result of the City’s long standing dedication to financial management through progressive best practices and prudent policies, the City is in a very strong financial position. The City has always considered increasing taxes as a last resort. Through prudent policies, tight budget guidelines and strong leadership, the City has provided residents tremendous value by offering some of the lowest property tax rates in York Region and the Greater Toronto Area, while providing high quality services to the community. As the City moves forward, financial sustainability must continue as one of Vaughan’s key priorities. Over the next decade, the City of Vaughan is expected to undergo a tremendous transformation fueled by sustained high growth rates, provincially driven intensification, increasing legislative requirements, mounting infrastructure renewal costs, and a number of vision based master plans reflecting important community needs. As the City becomes increasingly more sophisticated, it will also face increasing financial pressure beyond the many factors currently placing significant strain on the property tax rate and reserve balances to maintain existing service levels. These pressures are permanent and often require continuous funding solutions, typically taxation.

Economic Update – Improved Global Back Drop Based on TD economics quarterly economic forecast, the Canadian economy looks to be improving. Although, economists are not prepared to abandon the risk-filled environment theme, economic prospects for the near to medium term are positive and have changed for the better. The most important development is the progress made to contain the European Financial Crisis, which has increased market confidence and improved growth expectations. In turn, the outlook for the US economy, which Canada relies heavily on, has improved. With the economy and commodity prices recovering, Canada’s export and resource businesses are expected to lead the way in ramping up capital spending. It is also anticipated that interest rates will remain low, until early 2014, to provide additional stimulus to households. This could bode well for lower debt costs, but could be offset by pressure on the City’s investment portfolio. Despite the good news, the growth in the economy will be challenged by economic headwinds. Federal and Provincial levels have been signaling their intent to reduce deficits, making for a difficult government budget season and reduced spending. Its unsure how this could impact on grants and funding the City receives. In addition, slow to recover statistics related to job creation, personal disposable income gains, and household credit pose challenges and may prove to be impediments to domestic spending. Lastly, a supply related spike in oil prices has returned to the stage, which will definitely generate direct and indirect pressures on the City’s budget. The above information is relatively global and is intended to provide a general economic context, which may change over time and may not reflect Vaughan’s micro economic situation.

Planning for the Future

For several years, the City’s rigorous budgetary process has focused on containing costs and implementing best practices, with the goal of developing realistic and responsible financial plans. This year’s Budget guidelines continue to build on those core values and successful business practices. Recognizing the challenges that lay ahead and building on the financial planning efforts, the budget guidelines continue to incorporate a future focus to provide citizens with more certainty about the direction of City services, finances, and tax levels. The budget guidelines consist of the following principles:

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The Budget objective

“To balance the pressures of maintaining existing services and growth requirements against available future funding/City resources necessary to undertake and manage operations and corporate initiatives”

Managing our future 1. Resourcing our Vision “Corporate Planning Process” 2. Looking to the future with multi-year budgets 3. Managing operations through business planning

Managing tax increases 4. Specific operating budget policy & guidelines 5. Specific capital budget policy & guidelines 6. A thorough multi-layer review process

In addition to the above, sections are provided regarding the following: Budget process highlights Continued process improvements Budget timetable

Further details with respect to each of the actions are provided in the following sections. 1. RESOURCING OUR VISION “The Corporate Planning Process” Building on last year’s efforts, the Corporate Planning Process continues to integrate strategic planning and financial planning processes. The primary benefits of this step are numerous:

To ensure an achievable and resourced strategic plan To ensure resource allocation is guided by the City’s vision and strategic themes To better communicate the City’s direction and focus

On April 17th, 2012, Council reviewed the priority themes and initiatives and agreed the direction which had been set in 2011 is still valid. The rational was that a number of priority strategic initiatives were not fully implemented and it was important to maintain a focus before adding new priority initiatives to the list. The priority themes and initiatives for this year’s budget process are:

Undertake a program review Substantially compete and pending further Committee discussion prior to the summer hiatus.

Sponsor: Commissioner of Finance/ City Treasurer Owner: Director of Budget and Financial Planning

Additional operational/business reviews Sponsor: Commissioner of Strategic and Corporate Services Owner: Senior Manager of Strategic Planning

Further evolve performance indicators Sponsor: Commissioner of Strategic and Corporate Services Owner: Senior Manager of Strategic Planning

Develop and implement a corporate-wide asset management system Sponsor: Commissioner of Engineering and Public Works Owner: Director of Engineering Services

Develop a plan to build a dynamic Vaughan Metropolitan Centre (VMC) Sponsor: City Manager Owner: Commissioner of Planning

At the upcoming SMT/Directors meeting in May, assigned sponsors and owners will table detailed business cases and implementation strategies related to their priority themes and initiatives, which will be used in the development and alignment of multi-year operating and capital budgets.

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2. LOOKING TO THE FUTURE WITH MULTI-YEAR BUDGETS The City of Vaughan is becoming increasingly more sophisticated with each passing year and there is a need to broaden the budget horizon and unveil the future. This action provides decision makers with added foresight and the ability to proactively grasp future opportunities, address future challenges, and reduce blind spots by understanding the longer-term financial implications of present and past decisions. This is a very strategic approach intended to generate discussion on where the City’s future resources should be focused to best support the City’s vision, operationalize strategies, generate public value and address pertinent challenges. It is also a critical component of the corporate planning process discussed in the last section. For this year’s process, the City will develop a 4 year operating and capital budget. Departments are well positioned for this task as a result of internal developments in business planning, master planning, long-range forecasting, base budget automation, etc. However, it should be recognized that assumptions, estimates and uncertainties are commonplace when predicting future budgets and these factors may change as new information becomes available. For this reason, it is suggested that Council only approve the current year budget and recognize future budget forecasts. After the initial stages, budget decisions should become easier and flow naturally as future requirements are discussed and adjusted over multiple processes before current year approval. Detailed below are the recognized levy forecasts presented as part of the 2012 budget.

2013 2014 2015 2016

Taxation increase requirement 7,768,435$ 5,621,597$

Tax rate increase 5.16% 3.52%

Impact on the average household 62.55$ 44.14$

TBD

Recognized Forecasts These figures are expected to change as estimates are refined and staff acclimatize to the extended budgeting period. 3. MANAGING OPERATIONS THROUGH BUSINESS PLANNING Business Plans will continue as part of the budget and financial planning process to help establish and reinforce connections between corporate priorities, operational plans and resources. As a result of implementing multi-year budgeting, business plans will need to reflect this timeframe in order to align department objectives, measures and pressures with the 4 year budget horizon. This information is vital to the budget process as it sets the stage to assess the department’s requirements and associated resource adequacy. For example, resource gaps might exist to maintain service levels, achieve operational objectives or deliver on corporate initiatives. This information also plays a critical role during budget deliberations by providing a platform to better understand department pressures and an objective basis for allocating funding. Budget department portfolio analysts will lead the business planning process and assist departments with business plan updates and refinements. The Senior Manager of Strategic Planning will provide process input, as required and related to associated strategic initiatives.

55

4. SPECIFIC OPERATING BUDGET POLICY AND GUIDELINES

A. Controlling budget pressures B. Strict process to evaluate funding requests C. User fee reviews to reduce the tax burden D. Zero impact adjustments E. Exploring opportunities through program review and operational reviews

The objective of these actions is to provide the lowest possible tax increase while maintaining the City’s service levels. There is no across the board cost increase for inflation and no automatic increase for new staffing. All new funding requests require business cases and thorough review. A) Controlling budget pressures

i. For the 2013-2016 budget process, all account budgets will remain at prior year budget levels with the exception of established commitments and pre-defined external pressures. This action will limit the base budget increase to the following items:

Council approved employment agreements; Full year impact of prior year decisions; Council authorized recommendations; Supported external service contract commitments; Established utility & insurance increases, where justified; Debenture obligations; Defined corporate contingency items; Reserve contributions in accordance with approved policy.

Under these actions, departments are only permitted to include very specific increases, typically related to predetermined agreements, contracts or Council approvals.

ii. To ensure that all financial requests are captured and assessed within the approved budget process, all items containing an economic impact during the annual budget process are to be submitted to the Finance and Administration Committee for review and recommendation before Council consideration.

B) Strict process to evaluate funding requests

Under the above guidelines, departments are only permitted to include very specific predetermined increases in their budget. To the extent a department requires additional resources, a separate business case must be submitted detailing strategic links, costs & benefits, implications & consequences, success indicators, timelines, capital implications and project references, etc. These are referred to as Additional Resource Requests (ARR). This action separates the Operating Budget into the following two classifications:

o Base Budget – Budget based on approved guidelines – Minimal tax increase. o Additional Resource Requests – Essential funding requests not permitted through the

base budget guidelines requiring Council review and approval. Council approval is specifically required for new staff resources, a change in service level, or new initiatives. Requests are limited to items with a gross cost in excess of $10,000, which can have a net neutral or positive overall impact.

The objective of the above action is to separate basic operating obligations from items that may require further discussion and decisions. Determining which resource requests move forward is a very difficult and challenging task as all departments are experiencing challenges associated with maintaining service levels, meeting legislative requirements, and implementing initiatives to move the City forward. Recognizing the

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value of requests greatly exceeds the amount of available limited resources, requests are evaluated and prioritized based on a blend of associated municipal value and risk criteria. The initial prioritization action is performed by a Director’s Working Group (DWG) and reviewed by the Senior Management Team (SMT). This action integrates staff’s experience and involvement, shares the challenges associated with prioritization and enhances corporate knowledge. A recommendation is provided to Committee and Council for consideration and only Council approved requests are included in the annual budget. New: As a result of implementing multi-year budgets many requests are currently recognized. To avoid confusion, these requests are to remain at the rating and year previously assigned by Senior Management, unless authorized by the Commissioner of Finance/City Treasurer and the City Manager. C) User fee reviews to reduce the tax burden Another opportunity to minimize tax pressures is to maximize revenue generation through user fees and service charges. New: Most of the City‘s fees/charges are based on existing studies and multi-year by-laws; therefore prior year budget guidelines focused only on the General User Fee By-law, which captures a variety of minor/miscellaneous items. However with the emergence of multi-year planning and varying by-law intervals/expiry dates, it is of great benefit to coordinate and consolidate the planning of these by-laws for review, update and budget approval under one common process and 4 year term ( i.e. Planning, Engineering, Building standards, Licensing, Recreation, etc. ). It is important to emphasize that any reduction in a user fee or service charge cost recovery ratio will have a corresponding direct impact on the City’s levy. Therefore to minimize any impact on the City’s tax rate, it is important to sustain or improve revenue/cost relationships. In addition to adjusting base budget revenues for anticipated changes in activity, departments will be required to review user fees and service charges and perform the following: Increase fees and charges in relation to related annual cost increases

Incorporate a net full cost benefit in fees set for external inter-municipal services

Submit new user fee and service charge opportunities As a default, it is anticipated that department user fees & service charges will increase at minimum, by the rate of inflation, in scheduled increments, unless justification for no increase is otherwise specified. The Statistics Canada Ontario core inflation rate increased 2.2% for the 12 month period ending March 2012. The 5 year historical average is approximately 2.1%. The above actions will be submitted for Senior Management review and Council approval. D) Zero impact adjustments Reclassifications and reallocations in non-labour related accounts are only permitted if they result in a zero impact on the budget. Furthermore, these adjustments are limited to better reflecting the true nature of the expense or more accurately aligning account budgets. There are no impacts associated with these adjustments and the intent is to refine departmental budgets. As part of the budget process, reallocations/reclassifications will be reported, demonstrating a neutral impact. E) Exploring opportunities through program review and operational reviews As the City continues to be challenged with limited resources, it is important to develop creative ways to help mitigate the budget pressures the City is facing. The City currently has many processes in place that encourage and foster improved effectiveness and efficiency (i.e. internal

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audit, operational studies, suggestion program, etc). In addition to these processes, a Program Review was presented and Operational Reviews determined. Using the Program Review Framework: On a go forward basis, the program review framework will be applied to any new programs or program enhancements to aid in classification, prioritization, and decision making. The process will define the program into the following aspects:

Is there a community need? What type of municipal service? (mandatory, standard, or premium) Who should provide the program and at what recovery level? How should the program be designed? (contracted, internal, etc.)

Any further refinement resulting from further Council discussion in June will be incorporated, where appropriate, into the budget process. Operational Reviews: The next phase in the City’s continuous improvement efforts will be Operational Reviews, which focus on process effectiveness and efficiency. These reviews, to be conducted with possible assistance from consultants, will focus on assessing the delivery of service, resource requirements, and potential efficiency opportunities (e.g. outsourcing, technology, partnerships, logistics and alternate delivery models). There are opportunities within the City, but also a need to prioritize them within the context of performance measurement and strategic initiatives. Using the results of the program review along with other informal information, the Senior Management Team selected the initial programs for Operational Review. These programs are:

Department Program

Accounting & Financial Services Property Tax Billing and Collections

Building Standards Non-OBC Permit Application Review (Signs, Pools)

O.B.C Building Permit Review & Inspections

City Clerk Licensing and Permits

Development Planning Application Examination and Approval

Enforcement Services Parking and Signs

Fleet Management All Programs

Parks and Forestry Operations - Non Sports Boulevard Maintenance

Parks Development All programs

Public Works - Waste Management Garbage

Blue Box (Recycling) Collection

Operational Reviews are a priority strategic initiative owned by the Senior Manager of Strategic Planning. The results of the above listed reviews will be incorporated into the budget process once complete and budget outcomes determined.

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5. SPECIFIC CAPTIAL BUDGET POLICY AND GUIDELINES

The preparation of the Capital Budget will require a number of issues to be taken into consideration. The pressures of new initiatives, maintaining existing infrastructure, and growth requirements will need to be balanced against available funding, the impact on future operating budgets and the staff resources to undertake and manage the capital projects. A prevailing theme throughout the years has repeatedly been the need to address the funding component for infrastructure renewal. The challenge of funding the significantly growing costs of infrastructure renewal is a paramount concern for most municipalities across Canada and stems from new construction being primarily funded by the development industry, leaving the municipalities across Ontario to fund future replacement costs from the municipality’s limited tax base. The danger of not doing so could create a situation where the funding shortfall will continue to slowly build until a point in the future where a wave of facility, park, fire and other replacement projects come on board without available funding. Currently, there are two infrastructure replacement reserves that are experiencing significant challenges. These are the Parks Infrastructure and Vehicle Replacement Reserves. A recent emerging theme is the mounting pressure associated with a number of value added corporate initiatives i.e. Vaughan Metropolitan Centre, City Hall Public Square, EDMS and a variety of master plan initiatives. All of these initiatives, although valid and warranted, compete for limited capital funding, not only with each other but also with existing requirements to maintain the City’s services and assets. Recognizing the above illustrated challenges, the objective of the guidelines is to build a responsible capital budget that allocates resources in a way that balances needs and aspirations of the present while meeting the requirements of longer term sustainability. The Capital Budget Guideline components are:

A. Capital project definition

B. Identifying funding sources

C. Guiding decisions through policies

D. Specific actions to manage capital budgets

A) Capital Project Definition: A gross cost exceeding $20,000; and

For the purpose of constructing, acquiring or improving lands, buildings, engineering services, machinery and equipment or furniture and fixtures. The project must be undertaken for the purpose of providing municipal services, have a lasting benefit beyond one year and/or extend the life of the asset. Projects should incorporate all costs associated with getting the project ready for its intended use (i.e. license costs, survey costs, etc). Expenditures for regular repair or maintenance designed to maintain an asset in its original state are not a capital expenditure; or

A non-capital expenditure that is related to planning for growth (i.e. planning studies, master plans, etc); or

In special circumstances, an item of operating nature intended to avoid or smooth significant short-term spikes in the general levy. These items are typically classified as transfers, but can be projects, and authorized by the Commissioner of Finance/City Treasurer.

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B) Identifying Funding Sources

Capital projects are funded from the following five main sources:

Development/Special Area Charges Reserves: This funding source is based on legislation which imposes charges on new development in the City to pay for growth related net capital costs of servicing new development. The intent of the legislation is to maintain existing capital service levels and fund hard service growth requirements. Development charge reserve collections are dependent on the economy and therefore future capital plans may require adjustments and could be different from the initial development charge document forecast. Discretionary Reserves: This funding source is derived from dedicated operating budget contributions or allocations of accumulated net revenue for a particular purpose. The City has established a number of reserves to help manage municipal finances and protect against the potential need to reduce service levels or raise taxes due to temporary shortfalls or unexpected expenditure increases. These reserves are broken into the following categories:

Sustainability Reserves - to protect against risk (i.e. winter, tax rate stabilization, etc.) Infrastructure Reserves - to renew the City’s assets Corporate Reserves – to fund future operational expense (i.e. election)

Reserve uses and funding contributions are defined by individual policies and by-laws. Efforts are currently underway to review and consolidate this information. Grants and Other Financing: This source of funding is provided by Federal/Provincial/Regional levels, specific contributions and bequests. Typically these funding sources have very prescribed requirements and criteria. Debenture Financing: Debenture Funding is primarily utilized for the City’s road and bridge replacement program, due to the overall substantial asset value and lengthy life cycles. Budgets are based on the “Pavement & Bridge Management Program Study”. Capital from Taxation: Projects identified from taxation funding are primarily non-growth related projects that have no other source of financing, such as technology replacement, new initiatives etc. In addition, the Development Charges Act 10% co-funding requirement for growth related soft services is also funded from this source.

C) Guiding Decisions through Policies

Over time, the City has developed a series of guiding financial policies and targets to assist in developing the Capital Budget, which have a positive impact on the financial stability of the City. They are listed as follows:

A. A long standing City practice is “only capital projects with secured available funding sources are accepted”, otherwise specific Council approval is required.

B. Discretionary reserve ratio > 50% own source revenue. Discretionary reserves provide the City with financial flexibility in order to safeguard against economic downturns and finance operations internally. This ratio is a strong indicator of Vaughan’s financial health.

C. Working capital ratio > 10% own source revenue. Working capital funds provide in-year cash flow requirements.

D. Debt level ratio < 10% own source revenue. The Debt Policy sets limitations on the use of debt in order to retain financial flexibility by avoiding long-term commitments and the high cost of interest. Limited to a maximum of 10% of total own source revenue, which is significantly lower than the Province’s 25% maximum.

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E. A 3% administration recovery charge will be applied to capital projects, with the exception of most grant funded projects. These funds are transferred to the operating budget and intended to generally offset internal project administration costs.

F. The following guidelines relate to Development Charge projects:

1) Positive reserve balances should not be placed into a pre-financing position, with exception for management studies incurred in advance of growth;

2) Pre-financing should not be increased; 3) Commit no more than 50% of revenues in the program year for any development

charge service area that is pre-financed; and 4) Development charges will be applied to the full extent permitted by legislation.

D) Specific Actions to Manage Capital Budgets

Actively Closing Projects

Continuing with past practice, staff together with departments will review all active projects to determine if projects can be closed. Any remaining project budget balance will be returned to the original funding source and made available during the 2013-2016 budget process. More Detailed Project Information (New)

Each capital budget request includes project justification based on appropriate detail and referenced source information. Building on this effort, capital budget project submissions will now incorporate the following additions:

Project activity timelines (to better communicate the timing of main project events & high-level est. cash flows)

Multi-year capital and operating detail (to provide better full cost financial visibility)

Life-cycle detail (to assist with asset reporting and the development of asset renewal plans)

Implications on other departments (to generate resource capacity awareness)

Connections to related projects (to highlight capital relationships and dependencies)

Illustrating contingency and standardizing the process (to illustrate project risk)

Leveraging Grant and Subsidy Funding

To support local municipal initiatives, Federal, Provincial, Regional and local agencies deliver grant programs, partnerships, and subsidies which focus primarily on the following categories:

o Environmental Sustainability o Infrastructure o Economic Development o Culture

Competition for these resources is high and as such applicants are required to prepare detailed submissions consisting of project plans, budgets, timelines, justification, etc. Successful submissions may also be required to meet strict compliance reporting and conditions. To assist the City in developing external funding opportunities, the City’s Grant Specialist will participate in the business planning process and review capital submissions to uncover opportunities and assist departments through the application process.

Forecasting Reserve Balances

In line with multi-year budgeting, reserve balances will also be forecasted to provide future visibility regarding funding availability and potential challenges. To accomplish this action assumptions will be required regarding reserve revenue streams, especially those that are dependent on external factors i.e. development charges, etc. Therefore, forecasted capital revenue assumptions will be conservatively estimated and future capital plans may require adjustments to account for potential changes in information i.e. upswings or downward trends.

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Capital Project Prioritization

The value of projects approved will not only depend on the amount of funds available in a particular funding source, but also the impact on the City’s overall resources i.e. available capital and operating funding, available resourcing capacity, established financial policies, etc. The criteria used to prioritize projects within a funding source include, but are not limited to consideration of the following:

Pre-Budget approval obtained Funds required to complete previously approved projects Legal or Regulatory requirements ( including financial commitments) Net revenue generating, cost savings or efficiency improvement projects Growth related projects Infrastructure repair projects Equipment replacement projects New service levels

Based on the above endorsed guidelines, each department will prioritize the capital projects within their dedicated funding sources. For funding sources with multiple department stakeholders (i.e. capital from taxation) prioritization will be conducted through the Director’s Working Group (DWG). Concurrently, capital budgeting staff will assess funding availability within policy guidelines and establish multi-year funding availability lines for each funding source. As mentioned above, consideration will also be given to operating budget and staff capacity implications, which could result in prioritization adjustments.

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6. THOROUGH MULTI- LAYER REVIEW PROCESS The budget process has a very thorough review process and the final budget will consist of many decisions resulting from a variety of review sessions and open public sessions. Illustrated below are the various layers of review that occur and areas involved within Vaughan’s budget process.

3Department Budget Submissions

Senior Management Team

Council

Budget Dept.

Fin. & Adm. Committee

Public Input

Dir. Working Group

Corp. Plans Dept. Plans Dept. Needs Public Requests

Public involvement throughout the budget process is a key element of building the budget. Illustrated below are the key steps in the budget process and touch points with the public.

Preliminary Discussions

GuidelinesApproved

SMT Review

Committee Deliberations

Submissions & Consolidation

Budget Process

Start

Public Participation

Council Meetings

Monitoring & Reporting

Dir. GroupReview

Corp. Planning Initiatives

Special CouncilPublic Input

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BUDGET PROCESS HIGHLIGHTS

The budgeting process is constantly evolving to the needs and requirements of departments, management, Council and residents. Detailed within this section are brief highlights to be aware of: Department Merger As of April 17th, 2012, the Capital and Asset Management section of the former Reserves and Investments Department merged with the Budgeting and Financial Planning Department. This action was necessary to co-ordinate Capital and Operating planning activities and transition to a more integrated multi-year budget process. As part of the above reorganization efforts, Capital and Reserve Portfolio groups have been developed to create specialists’ responsible for designated departments and assigned a broader range of service activities i.e. capital and reserve planning and forecasting, expense monitoring, PSAB activities, year-end activities, etc. This action complements the current Budgeting and Financial Planning structure and will further strengthen budget portfolio teams in their ability to support departments in providing financial assistance and functional guidance. Insurance Expense On April 17th, 2012 Council adopted a change in insurance practice by moving from traditional insurance premiums to a reciprocal membership arrangement with OMEX. Although premium savings are evident, retroactive assessments are a factor of this arrangement and introduce a need for reserves to mitigate future retroactive assessment costs. There is also a requirement for additional staff to manage the City’s claims. Although there is a planned neutral impact, a reallocation of the insurance premium budget is required along with reporting adjustments. A report regarding insurance activity, experience and reserve levels will be provided on an annual basis beginning in early 2013, which will assist in the following year’s budget process. Questica Budgeting Software: This year the City will be moving to the latest version of Questica, which integrates operating and capital budgets on the same platform. A site license was purchased and training sessions will be hosted, with the intent of departments using the system for planning and budgeting purposes. In order to ensure the transition is smooth, budget portfolio groups will work closely with departments and rollout specifics will be provided within department budget instructions planned for mid June.

CONTINUED PROCESS IMPROVEMENTS The Budget Department strives to continuously improve the budget process. A strong emphasis is placed on reviewing processes and creating refinements that add value by making the process easier and more informative. Many of these improvements lead to greater efficiencies and reporting, thereby allowing management and front line staff to focus more on core operations, planning, budget review and decision making. To that end, some of the more recent significant process improvements for the budget process include: o Consolidated operating, capital, and reserves (integrated single service provider)

o Implemented a reserve contribution policy for tangible capital assets

o Implemented a 4 year operating and capital budget process to improve financial visibility

o Integrated strategy & budgeting through the development of the corporate planning process

o Redesigned the Budget Book, which received the GFOA Budget Presentation Award

o Implemented Questica’s Team Budget software solution to enhance reporting and analysis

o Developed prioritization models to assist in decision-making, etc.

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BUDGET TIMETABLE Staff anticipate bringing forward the first draft of the 2013-2016 Budget to the Finance and Administration Committee in early November with the intention of a Finance and Administration Committee recommendation early January 2013 and Council approval in late January 2013. Every effort will be made to adhere to the timeline, but issues raised during the budget process could potentially impact the presented timeline. (New) - This year the department submission process will occur in two steps. Departments will first prepare and submit their business plans and base budgets in early August, which will serve as the foundation for submitting capital and ARR requests later that month. The overall intent is to layer the submission process and allocate time to focus on the development and review of specific budget components. Additional justification for this process change is as follows:

Developing a business plan and validating the base budget are the first steps in the budget

process. This activity will identify resourcing gaps and form the basis to support any additional operating and capital requests. Validation and approval of the plan and associated gaps is prudent before proceeding to prepare requests for additional funding.

With the emergence of multi-year budgeting and the corporate planning process a significant

proportion of the business plans and base budget are substantially complete only requiring review and update. In addition, assigned budget portfolio groups will be actively involved with departments to provide greater assistance with budget development.

Lastly, the submission review and consolidation process is intensive and occurs within a

compressed timeframe. Staggering the budget submission process over two dates will provide an opportunity to focus review efforts and provide departments with valued feedback regarding their submissions.

Dates Activity

May 14th, 2012 Budget Guidelines

June 18th, 2012 Budget Instructions Issued To Departments

Aug. 3rd, 2012 Business Plans and Base Operating Budget Submissions

August 24th , 2012 Capital Project Submissions and Operating ARR's

September, 2012 - Submission Review, Analysis, & Consolidation

- Director Working Group (DWG) Prioritization

October, 2012 Senior Management Team (SMT) Deliberations

Early November, 2012 Draft Budget and Presentation Finalization

November & December, 2012 Finance and Administration Committee Deliberations

January, 2013 Public Input Meeting & Council Approval (Public notice requirement is 14 days)

City of Vaughan2013 - 2016 Budget Process Timetable

Directors Working Group (DWG), Senior Management Team (SMT), and Finance and Administration Committee meeting dates will be scheduled shortly to accommodate this timeline.

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Relationship to Vaughan Vision 2020

This report is consistent with Vaughan Vision 2020’s long term goal of financial stability through the design of budget guidelines intended to produce a responsible budget. The necessary resources have not yet been approved and will be addressed throughout budget deliberations.

Regional Implications

N/A

Conclusion

The 2013-2016 Budget Timetable and Guidelines requires the Finance & Administration Committee to provide a recommendation to Council in early January 2013 and a public meeting be held late January 2013, followed by Council approval. The enclosed guidelines are presented to provide the lowest possible tax rate increase while maintaining service levels and supporting Vaughan’s vision. Attachments

NA

Report prepared by:

John Henry, CMA Director of Budgeting and Financial Planning Ext. 8348 Respectfully submitted,

Barbara Cribbett, CMA Commissioner of Finance & City Treasurer

John Henry, CMA

Director of Budgeting & Financial Planning

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Vaughan Vision Initiatives List

CITY OF VAUGHAN


OPERATING PLAN

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DRAFT 2013 BUDGET AND 2014-2016 OPERATING PLAN

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