2017 Proposed Business Plan & Budget
Operating, Lifecycle & Reserves
As Submitted to Town Council November 8, 2016
Table of Contents
2017 Business Plan & Budget
Table of Contents
1. Transmittal 2. Overview 3. Operating 4. Lifecycle 5. Reserves 6. Police and Police Services Board 7. Presentation 8. Glossary & Acronyms
2017 Business Plan & Budget
The Corporation of the Town of Tecumseh
November 8, 2016
Mayor and Members of Council:
Re: Transmittal - 2017 Proposed Operating, Lifecycle & Reserve Budgets
In accordance with Council policy and the provisions of The Municipal Act, we are pleased to submit for your consideration the 2017 Proposed Operating, Lifecycle & Reserve Budgets & Business Plans. The proposed budget, including the departmental business plans, supports the goals in the Town of Tecumseh’s Strategic Priorities as well as the Transportation, Parks and Recreation, and Official Plan Master Plans.
The budget submission requires an additional $716,000 over the 2016 budget. This is equivalent to a 2.6% tax levy increase net of growth on the Tecumseh portion of taxes (53% of the total residential tax bill) and represents an increase in the total tax bill of approximately $85 on a property assessed at $250,000 (the average house assessed value in Tecumseh).
The Proposed 2017 Operating Budget:
Maintains the base 2016 levels of service Recognizes assessment growth Includes inflationary allowances Reflects the Town’s user fees Addresses contractual labour allowance Includes Capital Reserve contributions to support long-term sustainability of Town infrastructure Reflects the final phase-in reduction of the OPP Billing Model
In closing, we extend our sincere thanks to the Town staff that have worked so diligently to bring forward a budget that invests in key strategic priorities to strengthen the future of the Town while also balancing affordability with the delivery of quality programs and services. We look forward to continuing to work collaboratively with Council to meet the expectations of our community.
Sincerely,
Tony Haddad Luc Gagnon Chief Administrative Officer Director Financial Services & Treasurer
917 Lesperance Rd. | Tecumseh ON | N8N 1W9 | P: 519-735-2184 | www.tecumseh.ca
Section 2 Index
Page
1. EXECUTIVE SUMMARY 3
2. ABOUT TECUMSEH 15 Community Profile 15 History of Tecumseh 15 Historical Societies 19 Twinnings 19 Tecumseh Branding 19 Corporate Motto 20 Town Characteristics 20 Ward Map 20 Tecumseh Demographics and Statistics 21 Labour/Employment Characteristics 25 Rates and Charges 26 Municipal Infrastructure 28 Citizen Satisfaction Survey 29
3. BUDGET PROCESS 30 Timelines 30 Public Input 31 Budget Development – 2017 Challenges 32
4. PREPARATION OF FINANCIAL INFORMATION 38 Financial Statements 38 Basis of Accounting 38 Basis of Budgeting 38 Long Term Financial Plan 38 Financial Information Return 39
5. 2017 BUDGET RECONCILIATION FOR PSAB ADJUSTMENTS 40 OReg 284/09 40 Budget Reconciliation 40
6. FISCAL POLICY 46 Annual Budget Development 46 Asset Management 46 Debt Management 46 Development Charges By-law 47 Lifecycle Program 47 Operating Budget Implementation and Reporting 47 Post Budget Adjustments 47 Purchasing By-law 47 Surplus/Deficit Management 48
2017 Business Plan & Budget
Section 2 Index
Tangible Capital Asset Accounting 48
7. SUMMARY OF FUNDS 49 Operating Fund 49 Capital Fund 49 Reserves/Reserve Funds 50 Summary of Fund Activity 50
8. FINANCIAL KEY PERFORMANCE INDICATORS 52 Financial Position 52 Operating Surplus/(Deficit) 55 Asset Consumption 57 Reserves 58 Debt 60 Taxes Receivable 62
9. MUNICIPAL PERFORMANCE MEASUREMENT PROGRAM 64 Background 64 Comments 65 General Government 66 Fire Services 67 Police Services 68 Building Permits & Inspection Services 70 Roadways 71 Bridges and Culverts 72 Winter Control 72 Conventional Transit 73 Wastewater 74 Water 75 Garbage Collection/Disposal 76 Parks & Recreation 77 Planning 79
10. ORGANIZATION CHART 80
11. STAFFING RESOURCES 81 Staffing Resources Summary 82 Recommended New Staffing Enhancements 84
2017 Business Plan & Budget
Section 2 Overview
Executive Summary
The 2017 Business Plan & Budget represents the 2017 Operating, Lifecycle and Reserve Budgets for the Town of Tecumseh as proposed to Council on November 8, 2016.
The Municipal General Tax Levy is one of three levies included in property taxes. County Tax Levy and Education Tax Levy are the other two components. The three levies combined comprise the property tax levy and are referred to as the Consolidated Tax Levy. The Estimated Consolidated Tax Levy for Tecumseh property owners for 2017 is $45,577,000, an increase of 3.0% from 2016.
The Municipal General Tax Levy for 2017 is $21,394,000, an increase of 3.5% from 2016 (1.35% increase from estimated assessment growth and 2.15% increase in the tax levy). The total estimated assessment change for 2017 is 4.3%, of which 0.8% is growth and 3.5% is due to phase-in increases. The assessment growth is estimated to generate $180,000 in municipal tax revenue.
The 2017 proposed budget provides for: The final year of the New OPP Billing model phase-in, which results in a significant reduction to Town policing costs. The 2017 reduction is $400,000, which represents a 1.9% reduction to the general tax levy and brings the total accumulated reductions to $1.8-million annually. The total reduction was phased-in over the course of four years (2014-2017). A $400,000 increase towards the New Infrastructure Levy (NIL), bringing the annual levy to $1,100,000, representing a 1.9% increase to the general tax levy. Initiated in 2015, the annual levy target is $1,300,000 and will help fund known near-term new capital investments. A $226,000 increase towards Lifecycle representing a 1.1% increase to the levy. This increase is required to address new asset additions and specific Lifecycle category deficiencies identified in recent study updates. Details are fully explained in section 4. Assessment growth translating into $180,000 of additional tax revenue and $100,000 in supplemental tax revenue, combining for a 1.4% decrease to the general tax levy. $13.7-million capital expenditure program Service level enhancements in some areas, including; o Increased legislative requirements and community services in Corporate Services o Addition of an Intern reporting to the CAO o Extended Parks facilities operating hours, including evenings and weekends and enhanced recreation space, particularly with respect to Lakewood Park o Additional resource hours to support Public Works - Drainage in addressing backlog of maintenance work o Increased frequency of Roadside Maintenance in rural areas of Town o Increase to garbage collection and disposal services following residential growth Some of the proposed Service level enhancements will require additional staffing resources, detailed thoroughly in section 2 (11), which will increase payroll and benefit costs by $124,000, representing a 0.6% increase to the general tax levy. $50,000 for known employee wage and benefit increases and an additional $150,000 allocation to reserves for wage and benefit adjustments representing a 1.0% increase to the levy.
2017 Business Plan & Budget 3
Section 2 Overview
The goal of the municipal budget process is to produce a balanced budget while maintaining the following Town fiscal policies: The use of Reserve Funds where applicable The use of Reserves to fund one-time expenditures Debt issuance for long-term projects
The 2017 budget is focused on Town strategic priorities identified in 2015 and approved through Council Resolution 87/15, which includes: Make the Town an even better place to live, work and invest through a shared vision for our residents and newcomers. Ensure that the Town’s current and future growth is built upon the principles of sustainability and strategic decision-making. Integrate the principles of health and wellness into all of the Town’s plans and priorities. Steward the Town’s “continuous improvement” approach to municipal service delivery to residents and businesses. Demonstrate the Town’s leadership role in the community by promoting good governance and community engagement, by bringing together organizations serving the Town and the region to pursue common goals.
Furthermore, the Town’s budget development focuses on a multi-year approach. The current year budget was developed along with forecasts for the ensuing two years.
The proposed budget requires a municipal tax levy increase of 3.5%. When phase-in and assessment growth is taken into account the average residential property assessed at $250,000 will see a $51 or 2.8% increase. The impact on the various other property classes will vary based on numerous factors. Future municipal levy increases forecast for 2018 to 2021 are 3.1%, 2.5%, 3.1% and 2.8% respectively.
Table 2.1 details estimated tax levy for an average residential property valued at $250,000 experiencing phase-in assessment increase of 3%. That is, a 2017 assessed value of $250,000 would be comparable to a 2016 assessed value of $243,000. The overall impact is an $84.44 or 2.50% increase.
Table 2.1 2017 2016 $ Change % Change Municipal $1,851.79 $1,801.24 $50.55 2.81% County estimate $1,168.17 $1,122.44 $45.73 4.07% Education estimate $445.00 $456.84 $(11.84) (2.59)% Total $3,464.96 $3,380.52 $84.44 2.50%
2017 Business Plan & Budget 4
Section 2 Overview
Table 2.2 details estimated tax levy per $100,000 in assessment for a commercial property experiencing phase-in growth of 0.9%, which is the average for the Town commercial properties based on preliminary 2016 CVA assessment cycle figures. Based on a phase-in increase of 0.9%, 2016 comparable assessment would be $99,000. The overall impact is a $31.79, or 1.21% levy increase per $100,000 of assessed value.
Table 2.2 2017 2016 $ Change % Change Municipal $801.49 $794.05 $7.44 0.94% County estimate $505.60 $494.81 $10.80 2.18% Education estimate $1,355.74 $1,342.18 $13..56 1.01% Total $2,662.83 $2,631.04 $31.79 1.21%
Table 2.3 details estimated tax levy per $100,000 in assessment for an industrial property experiencing phase-in growth of 1.6%, which is the average for Town industrial properties based on preliminary 2016 CVA assessment cycle figures. Based on a phase-in increase of 1.6%, 2016 comparable assessment would be $98,500. The overall impact is a $66.93, or 1.77% levy increase per $100,000 of assessed value.
Table 2.3 2017 2016 $ Change % Change Municipal $1,438.84 $1,418.28 $20.56 1.45% County estimate $907.67 $883.80 $23.87 2.70% Education estimate $1,500.00 $1,477.50 $22.50 1.52% Total $3,846.51 $3,779.58 $66.93 1.77%
Table 2.4 details estimated tax levy per $100,000 in assessment for a multi-residential property experiencing 2.7% phase-in growth, which is the average for Town multi-residential properties based on preliminary 2016 CVA assessment cycle figures. Based on a phase-in increase of 2.7%, 2016 comparable assessment would be $97,500. The overall impact is a $62.94, or 2.54% increase per $100,000 of assessed value.
Table 2.4 2017 2016 $ Change % Change Municipal $1,448.39 $1,413.21 $35.18 2.49% County estimate $913.69 $880.64 $33.06 3.75% Education estimate $178.00 $183.30 $(5.30) (2.89)% Total $2,540.09 $2,477.15 $62.94 2.54%
As illustrated in Tables 2.1 to 2.4, the estimated consolidated levy change will vary between properties. Overall, the proposed municipal budget results in an estimated consolidated tax levy increase of 3.0%, which includes an estimated increase of approximately 4.3% to the Town’s share of the County levy and an estimated increase of approximately 0.3% to the Town’s share of the Provincial Education levy combined with the Municipal levy detailed herein.
2017 Business Plan & Budget 5
Section 2 Overview
Although there has been considerable change over the last several years for each of the component levies, the consolidated levy has shown moderate increases ranging from 1% to 3% annually.
Consolidated Tax Levy 46,000
45,000
44,000
43,000
42,000
41,000 Tax Levy Tax Levy ($ '000s) 40,000
39,000 2010 2011 2012 2013 2014 2015 2016 2017 Total Levy 41,296 41,745 41,841 41,861 43,201 43,887 44,239 45,577
It is important to note that the 2017 County and Education levies are estimates. The estimated County levy increase is based on recent trends with respect to both gross County levy increases and the Town’s proportionate share of that levy. The Town’s proportionate share of the County levy has been decreasing the last few years as assessment growth has lagged that of other County lower tier municipalities, however that trend is reversing somewhat.
The estimated Education levy decrease is based on recent trends due to province-wide assessment shifts and Preliminary 2016 Current Value Assessment figures (for tax years 2017 – 2020).
2017 Business Plan & Budget 6
Section 2 Overview
Recent trends of the component tax levies are illustrated below.
Components of Consolidated Tax Levy 25,000
20,000
15,000
10,000
Tax Levy Tax Levy ($ '000s) 5,000
2010 2011 2012 2013 2014 2015 2016 2017 Municipal 15,959 17,024 17,926 19,169 20,300 20,628 20,678 21,394 County 11,329 11,580 11,854 11,715 12,062 12,507 12,909 13,496 Education 14,008 13,140 12,061 10,977 10,838 10,752 10,652 10,687
Current Value Assessments (CVA) of all properties in Ontario are updated periodically by MPAC. The next update occurs during 2016, valuing all properties as at January 1, 2016 and will form the basis of property assessment for taxation years 2017 to 2020. The previous update occurred during 2012, with valuation date of January 1, 2012, and formed the basis of property assessment for taxation years 2013 to 2016.
Based on preliminary figures made available by MPAC, CVA for Ontario properties, on average, will increase over 23% over 2012 valuation. The estimated CVA for Tecumseh properties increases by over 14% during that same re-valuation. This disparity in assessment valuation change affects the Education levy imposed on municipalities as the Education levy is assessed province-wide. Declining proportion of province-wide assessment combined with a relatively stable provincial education levy has resulted in declining Education levies. This trend is expected to continue for the next assessment cycle (2017-2020), however not nearly to the extent that was experienced during 2013-2016 as Tecumseh phased-in CVA increases are expected to continue to lag behind provincial averages.
The estimated consolidated levy increase will impact property classes differently as Municipal/ County/Education levy weightings differ for Residential versus Non-residential classes. Additionally, CVA updates from the 2012 base year to the 2016 base year are expected to show larger increases to Residential valuations as compared to increases to Non-residential valuations within Tecumseh.
The recent trends of increasing Municipal and County levies and declining Education levies combined with increasing Residential CVA’s and decreasing Non-residential CVA’s within Tecumseh has resulted in a shift in total tax burden from Commercial/Industrial classes to Residential classes. This means that generally
2017 Business Plan & Budget 7
Section 2 Overview
speaking, Residential properties will experience a larger percentage levy increase than Non-residential properties.
The following charts illustrate the composition of the consolidated levy for Residential versus Non- residential properties.
2017 Property Tax Distribution Residential - Estimated Education levy Municipal levy 3,885,000 16,300,000 13% 53%
County levy 10,282,000 34%
2017 Property Tax Distribution Non-residential - Estimated
Education levy Municipal levy 6,798,000 5,098,000 45% 34%
County levy 3,214,000 21%
2017 Business Plan & Budget 8
Section 2 Overview
Challenges
Major factors that continue to challenge the Town’s ability to manage the tax levy include; Public Works initiatives to address storm water runoff and sewer surcharge during major rain events – I & I initiatives are budgeted to continue throughout the budget timeframe. Stagnant revenue streams for most billable services, such as Arena rentals, will remain throughout the budget timeframe. Large capital expenditures will be required to enable assessment growth to continue. The DC Study update, completed in September 2014, estimates growth-related capital expenditures to be $15 million over the next five years, with $4 million of that figure to be borne by the Town. The Town has a Post-Retirement Benefits liability of approximately 8.2 million with $1.7 million in reserves (2015 year-end figures). Contributions to this reserve have been made on an irregular basis only. Prudent financial management would include a systematic process to funding this liability. The Town no longer provides this benefit to new employees. Lifecycle Program – The 10-year program to fully fund replacement of existing assets was reached with the 2014 budget. However, as additional assets are added and studies undertaken it is imperative to adjust the annual requirement on a year to year basis. The culverts under 3 metres study recently completed identified an additional $270,000 required to fund these assets not originally contained in the LC Program. Additionally, a Stormwater Master Plan is planned for 2017 which is likely to indicate the LC contribution for stormwater needs to be increased from it’s current $840,000 level. New Infrastructure – The Town’s ability to finance new infrastructure continues to be limited. A New Infrastructure Levy has been approved with a target of $1.3M. While this levy is substantial it isn’t adequate to fund the new infrastructure on the horizon, i.e. Multi-Use Sportsplex, Tecumseh Main Street CIP Streetscape Plan, Park and Trail Enhancements, Share of Development Charge Projects, etc.
2017 Business Plan & Budget 9
Section 2 Overview
Assessment Growth History
Chart 2.1 2.00%
1.50% 1.43%
1.00% 0.83% 0.70% 0.57% 0.50% 0.52% 0.50% 0.31% 0.22% 0.00% 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 -0.27% -0.50% -0.68%
-1.00%
Minimal assessment growth and stagnant revenue generation had been the norm for the past several years; however development and expansion are expected to be relatively strong during this three-year budget timeframe.
Grants
The strategy of maintaining budget flexibility with the lifecycle program and reserve accumulation has enabled the Town to take advantage of recent senior government capital infrastructure initiatives (COMRIF, RinC, Build Canada Fund, and Infrastructure Stimulus Fund). Without funding from senior government sources, many large capital infrastructure projects would be deferred or unattainable. The Town’s ability to continue to take advantage of these programs is somewhat limited as significant amounts of reserve funds have been utilized.
Emphasis on reserve funding is becoming more important going as the province recently announced the OCIF grant funding program. Tecumseh will receive $493,942, $699,909 and $1,076,989 for 2017, 2018 & 2019 respectively under the formula allocation program. The OCIF also has an application based process that the Town has been unsuccessful in attaining due to the Town’s relative financial strength as compared to other applicants.
2017 Business Plan & Budget 10
Section 2 Overview
Within the broader public sector, advocates have been vocal regarding the need to establish a national infrastructure strategy to provide a sustainable infrastructure funding program, in partnership with federal, provincial and municipal governments. Until such a strategy is introduced, municipalities will continue to struggle with investments in upgrades and refurbishing of capital infrastructure assets. In addition, programs that are periodically announced by federal and/or provincial governments reflect priorities which may not be consistent with local priorities.
Regional Economic Outlook
An excerpt from The Credit Unions of Ontario and the Ontario Chamber of Commerce - 2016 Regional Economic Outlook echoes comments from last year and sites several macroeconomic factors as favouring the region, “External factors such as the depreciated Canadian dollar, faster US economic growth and lower oil prices are beginning to lift the region’s outlook. In addition, local factors such as a new and expanded transportation network and existing manufacturing infrastructure will facilitate and accommodate growth. During the next two years, improved but still moderate growth is foreseen.”
Provincial Economic Outlook
Highlights from RBC Economics – Provincial Outlook September 2016 call for Ontario’s real GDP to grow at a rate of 2.4% in 2017, moderately less than the 2.7% experienced the last few years, however tops of provincial growth rankings. Some of that strength will come from the auto sector, which is a main employer in our region. Motor vehicle assembly is expected to increase by more than 10% in 2016 alone. External trade is expected to contribute increasingly to growth in Ontario going forward as manufacturers will benefit from strengthening US demand and a competitive cost advantage afforded by a depreciated Canadian dollar.
The positive metrics highlighted above are tempered by the level of provincial debt, which continues to grow. Bloomberg News July 2015 reports that Ontario is the world’s most indebted sub-sovereign borrower and “is ploughing ahead with Canada’s most ambitious infrastructure plan … The nation’s most-populous province is keeping a goal of spending $130-billion over the next decade on work such as roads and mass transit in Toronto even after S&P dropped its credit grade this month to the lowest level ever.”
Some opponents of the current level of provincial spending predict that the future will hold increases to provincial tax rates and/or service level cuts.
2017 Business Plan & Budget 11
Section 2 Overview
Strategic Priorities
Commitment to the Town’s Strategic Priorities will be the focus of Town initiatives. Notable achievements during 2016 or anticipated in 2017 towards the strategic priorities include;
Make the Town an even better place to live, work and invest through a shared vision for our residents and newcomers.
Tecumseh Road Main Street Community Improvement Plan (CIP), adopted by Council in June 2016, has a vision to transform the area into a vibrant, walkable and mixed-use area through the establishment of urban design guidelines, proposed street and infrastructure improvements and creation of incentives intended to spur private investment. Following this adoption, The Tecumseh Road Main Street CIP Streetscape Plan was approved in principle. Advanced sanitary sewer connections to support industrial growth in the North Talbot Road and 8th Concession trunk sewer areas – Reconstruction of Dumouchelle Street/Outer Drive completed in 2016. Tax, Water and Wastewater rates continue to be among the lowest in the area while supporting municipal services at above average levels. New Official Plan: Discussion Papers have been tabled and Open Houses have been held. Approval expected in 2017. Ensure that the Town’s current and future growth is built upon the principles of sustainability and strategic decision-making.
New Infrastructure Levy (NIL) approved to provide funding for new capital investment and emerging services. Asset Management Plan (AMP), developed in-house by administrative staff in 2013, to be updated in 2016/2017. The AMP guides investment decisions to maximize benefits, manage risk and provide satisfactory levels of service to the public in a financially sustainable manner. Various Master Plans updated periodically, including the Parks, Recreation and Trails Master Plan to be updated in 2017. Integrate the principles of health and wellness into all of the Town’s plans and priorities.
Trail development plans via the preparation of a Trail Master Plan flowing from the Parks and Recreation Master Plan, seeking partnership funding for a trail along the west side of Lesperance Road from Riverside Drive (Ganatchio Trail) to Town Hall complex. Successful in obtaining a Canada 150 Community Infrastructure Program grant to pave and add additional recreation features to Lakewood Park for 2016. Approved allocation of $325,000 from the Ontario Municipal Cycling Infrastructure Program for extension of the Regional Greenway trail in conjunction with the County of Essex and ERCA. Street light conversion to LED fixtures was completed in 2016. Upgrades made to Emergency Operation Centre to better manage early notification system.
2017 Business Plan & Budget 12
Section 2 Overview
Steward the Town’s “continuous improvement” approach to municipal service delivery to residents and businesses.
Added a Manager Strategic Initiatives to assist with economic development and communications. Completed a number of service reviews in the Public Works & Environmental Services Department Continuation of the successful DWQMS program for effectiveness in providing safe drinking water for consumers. Introduction of Town App (iHub) launched in Fall 2016. Demonstrate the Town’s leadership role in the community by promoting good governance and community engagement, by bringing together organizations serving the Town and the region to pursue common goals.
Increased use of public consultation on capital projects, municipal drains, environmental assessments, master plan updates and budgets. Commitment to conduct Resident Satisfaction surveys bi-annually, 2016 survey resulted in 99% satisfaction rate. Ward boundary and electoral process review is underway. Interaction with County and Regional colleagues on sector matters of mutual interest, including participation on Committees: CWATS implementation and County-wide study on farm lot sizes.
2017 Business Plan & Budget 13
Run Date: 5-Nov-2016 Report: 170 Detailed Dept Oper Budget w/ PY Forecast & Restated Budget - Summary Page Town of Tecumseh 2017 Draft 2 Budget Summary of All Units
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget REVENUES Taxes 20,631,713 20,719,230 20,678,054 21,394,212 716,158 3.46% 22,257,571 23,016,329 Supplementary Taxes 134,877 230,851 230,000 330,000 100,000 43.48% 280,000 230,000 Right of Way 51,036 14,920 15,000 15,000 15,000 15,000 Special Charges 106,309 8,016 8,016 8,016 8,016 8,016 Payments in Lieu 188,334 69,922 70,500 70,000 -500 -0.71% 70,000 70,000 Total Taxation 21,112,269 21,042,939 21,001,570 21,817,228 815,658 3.88% 22,630,587 23,339,345 Taxation Allocated To Capital 7,734,000 8,283,000 8,283,000 8,909,000 626,000 7.56% 9,129,000 9,379,000 Net Taxation Available for Operating 13,378,269 12,759,939 12,718,570 12,908,228 189,658 1.49% 13,501,587 13,960,345 Grants 518,584 568,841 393,197 431,097 37,900 9.64% 396,097 396,097 User Charges 10,516,693 10,853,521 10,707,995 11,006,695 298,700 2.79% 11,373,085 11,781,280 User Charges Allocated to Capital 3,273,572 3,402,292 3,402,292 3,519,683 117,391 -3.45% 3,728,883 3,951,595 Net User Charges Available for Operating 7,243,121 7,451,229 7,305,703 7,487,012 181,309 2.48% 7,644,202 7,829,685 Licences and Permits 621,103 561,596 558,650 535,650 -23,000 -4.12% 560,650 560,650 Fines 144,468 137,649 141,550 138,550 -3,000 -2.12% 138,550 138,550 Penalties and Interest 441,051 390,000 435,000 395,000 -40,000 -9.20% 395,000 395,000 Investment Income 914,603 903,695 837,975 842,975 5,000 0.60% 842,975 842,975 Other Income 534,811 541,595 559,931 571,120 11,189 2.00% 581,755 592,390 Revenues Before Transfers 23,796,010 23,314,544 22,950,576 23,309,632 359,056 1.56% 24,060,816 24,715,692 Transfers from Reserves 890,567 698,216 398,546 371,546 -27,000 -6.77% 232,346 147,046 TOTAL REVENUES 24,686,577 24,012,760 23,349,122 23,681,178 332,056 1.42% 24,293,162 24,862,738
EXPENDITURES Wages 6,456,812 6,759,787 6,947,802 7,082,809 135,007 1.94% 7,163,809 7,263,809 Benefits 1,790,593 1,935,699 1,997,916 2,047,071 49,155 2.46% 2,082,518 2,118,685 Total Wages & Benefits 8,247,405 8,695,486 8,945,718 9,129,880 184,162 2.06% 9,246,327 9,382,494 Long Term Debt Charges 12,216 8,016 8,016 8,016 8,016 8,016 Office Supplies & Equip Mtnce 217,280 262,137 240,309 258,474 18,165 7.56% 303,574 256,074 Memberships 37,336 45,536 53,144 53,934 790 1.49% 54,986 56,058 Professional Development 135,971 152,648 188,800 212,300 23,500 12.45% 210,800 208,300 Maintenance Materials & Supplies 879,734 697,710 861,725 914,125 52,400 6.08% 864,671 880,525 Purchases for Resale 1,372,172 1,484,232 1,364,000 1,377,000 13,000 0.95% 1,432,000 1,496,000 Maintenance Services 880,147 797,512 774,500 795,900 21,400 2.76% 802,812 814,310 Contract Services 7,974,864 7,435,234 7,418,788 7,191,798 -226,990 -3.06% 7,417,516 7,633,329 Professional Services 849,455 858,602 446,640 476,100 29,460 6.60% 440,100 403,100 Vehicle & Equipment Leases 2,620 2,434 2,434 2,434 2,434 2,434 Utilities 942,774 1,024,022 1,019,810 1,026,090 6,280 0.62% 1,045,376 1,065,047 Insurance 402,043 432,142 432,750 456,150 23,400 5.41% 465,138 474,304 Grants & Donations 35,826 125,378 116,000 116,000 116,000 116,000 Other 321,762 347,650 384,355 406,655 22,300 5.80% 416,455 409,155 Financial Expense 300,076 216,212 283,900 263,900 -20,000 -7.04% 263,900 263,900 Expenditures Before Transfers 22,611,681 22,584,951 22,540,889 22,688,756 147,867 0.66% 23,090,105 23,469,046 Transfers to Reserves 2,108,088 2,024,509 808,233 992,422 184,189 22.79% 1,203,057 1,393,692 TOTAL EXPENDITURES 24,719,769 24,609,460 23,349,122 23,681,178 332,056 1.42% 24,293,162 24,862,738
NET EXPENDITURES 33,192 596,700
14 About Tecumseh
About Tecumseh Community Profile
The Town of Tecumseh, located in the northwest corner of Essex County on the south shoreline of Lake St. Clair, has a combination of both urban and rural characteristics. The Town continues to enjoy a small town ambiance, notwithstanding its location adjacent to the City of Windsor and the rapidly urbanizing communities of the Towns of LaSalle and Lakeshore.
While a majority of its 94.7 square kilometers of land area continues to be used for agricultural production, three distinct and separate settlement areas contain the community features typical of an urban area, including residential, recreational, institutional, commercial and industrial development.
History of Tecumseh
In 1999, as part of a reorganization of Essex County, unique features of three historic communities – the former Town of Tecumseh, the former Village of St. Clair Beach, and the former Township of Sandwich South – were amalgamated into the new Town of Tecumseh. The new Town of Tecumseh offers residents attractive neighbourhoods, a thriving business and commercial sector, a healthy agricultural community, and a number of recreational alternatives.
Town of Tecumseh
From a small settlement of three families in 1792, the Town of Tecumseh (then known as Ryegate) has become a prosperous and flourishing community. In 1912 Ryegate was renamed Tecumseh in honour of Tecumseh, the leader of the Shawnee Tribe who was killed in battle during the War of 1812.The creation of Tecumseh Road in 1838 and the establishment of the Great Western Railway opened up the area for settlement. The Town became an important railway depot and stopover for travelers. County residents took horse and buggy into Tecumseh and then transferred onto the train, journeying by rail the rest of the way into Windsor. Several popular hotels were started in Tecumseh to accommodate travelers. The Bedell Hotel, the Soulliere Inn, the Hebert and the Hotel Perreault were some of the places most frequented by travelers and locals alike. The French were, for the most part, the original settlers of Tecumseh. The majority of them were descendants of the Frenchmen who had established their seigneurial land holdings along the banks of the river in the 1700's.
As the City of Windsor grew, Tecumseh began to experience new blood when the overflow of immigrants coming to the city began to settle in the peripheral regions. Indicative of the change was the mix-up created
2017 Business Plan & Budget 15
About Tecumseh
by the introduction of the tomato to the area of Tecumseh. Many of the English residents of the community refused to touch the suspicious red vegetable believing it to be a "Love Potion" concocted by the amorous Frenchmen.
The first post office was located on the northeast corner of Tecumseh and Lesperance and was operated by a Mr. Christie. Some of the first businesses in the Town included: a lumber mill operated by J.B. Cada; a grocery store operated by Arthur Cecile; a cheese factory on Banwell Road, operated by Joseph Breault; a bakery owned by John Dugell; three butcher shops; a canning factory and a brewery, which eventually closed, under the Carling Company.
In 1921 it was felt that Tecumseh was not getting its fair share of improvements in proportion to the taxes paid to the Township of Sandwich East. A group of people headed by Malcolm Clapp petitioned the legislature to separate from the Township and to incorporate as the Town of Tecumseh. The population at the time was 978.
Dr. Paul Poisson was appointed as the first Mayor of the Town of Tecumseh in 1921 and maintained this position until 1925. In 1926, Dr. Poisson was elected to the Ontario Legislature, which he was subsequently re-elected to in 1929 and 1931, serving as a Minister without Portfolio from 1931 to 1934. Prior to his career in politics, Dr. Poisson ran a medical practice in Sandwich East. He later served in World War I, where he was awarded the Military Cross for his involvement in the Coucelette Campaign in 1915, in World War II, and as President Medical Board M.D. No. 1 at Medical Headquarters in Ottawa. In honour of Dr. Poisson’s contributions, the Town of Tecumseh named the park on the corner of Lesperance Road and Riverside Drive after him, where poppies were planted in 2014 as part of the Town’s Remembrance Day activities.
The real growth in Tecumseh occurred in 1931 with the establishment of the Green Giant Factory as Fine Foods of Canada. Green Giant (now Bonduelle) is still located in the Town and continues to employ full and part-time workers.
As the population grew, so did the demands for services. The Ontario Provincial Police started policing the Town in 1948 with 2 officers. In 1922 a Fire Chief was appointed, although no fire department was in existence. The fires were fought by town volunteers.
Source: 50 Years Tecumseh, Ont.: 1921 – 1971, July 3, 1971.
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About Tecumseh
Village of St. Clair Beach
The Village of St. Clair Beach was incorporated in 1914 and covered an area of 1.33 square miles or 773 acres.
The lands, which comprised St. Clair Beach, were first contained in the Township of Maidstone, which was divided into parcels settled by the Champagne, Cada, and Grant families. The Champagne farm covered the southwest portion of the Village, with the Cada farm on the northeast, and the Grant farm on the northwest.
The Grant family roots extend back to Captain Duncan J. Grant, who hailed originally from Scotland, and came to the area to command a regiment in the War of 1812. The Grant Homestead was erected in 1888 on the tract of land now known as the St. Clair Beach Estates. The family grew virtually every crop imaginable, and was involved in animal husbandry, raising cattle, pigs and chickens.
The Champagne Grist Mill served the local farmers by chopping oats, corn and other produce.
One of the most prominent and most politically motivated families in the Village was the Cada family. The Cada presence in the Village extends back to well before its incorporation. Jean-Baptiste Cada was appointed as the first Reeve of St. Clair Beach by the Lieutenant Governor on the day of its incorporation on May 1, 1914. Following his passing in 1918, his son Frank held the Reeveship from 1918 to 1924, and again from 1931 to 1937, until his passing.
Descendants of these families still reside in the Village area today.
The Lakewood Golf and Country Club was a Village landmark. It was built in 1919 by a group of American associates. The Club’s early membership was predominantly American, and began as a hunt club. Members of the Club also engaged in equestrian activities. By 1924 the golf course was complete and the Club’s emphasis turned to golf and social activities. During the 1930’s, when prohibition came into effect, members had the means to build an annex onto the Clubhouse so they could purchase liquor, which added to the festive nature of the Club.
Another key and distinguishing landmark in the Village was, and remains today, the Beach Grove Golf and Country Club. Beach Grove was conceived in 1922 by a group of sophisticated businessmen, which included original St. Clair Beach Councillors. Its first home was a wooden clubhouse erected where we now know the present clubhouse to be.
The two golf courses constituted one-third of the Village’s area.
Township of Sandwich South
In 1861 the Township of Sandwich, which had incorporated all of the area within this township, was divided into Sandwich East and Sandwich West. In 1893, Sandwich East was further subdivided and Sandwich
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About Tecumseh
South was created. In 1966 Sandwich East was once again subdivided, and this time disappeared, being annexed into both the City of Windsor, and the Township of Sandwich South.
In 1893 Sandwich South was incorporated as a Township and the first council was elected. The first Reeve of Sandwich South was Abraham Cole, born on April 11, 1845. He was the son of Abraham Cole Sr., an Irish immigrant who had arrived in Canada in 1820, and who had settled in the Sandwich South area in 1830. Mr. Cole Jr. remained the Reeve of the Township until 1906, and in 1896, was also elected as Warden of Essex County. Previously, he had been auditor and tax collector for Sandwich, as well as being a County Councillor for 12 years.
The first council meetings for the Township of Sandwich South were held in the bar of a hotel. The hotel was owned and resided in by Mr. Michael McCarthy of Oldcastle, and was located directly across from the
site of the old Township Hall on Talbot Road (Highway 3).
Meetings continued to be held at the hotel for three years, until Mr. Hon Wrotley was awarded the contract to build a new Township Hall for $640.00 on land donated by Mr. and Mrs. Robert Sylvester. The new red brick hall was replaced by yet another red brick structure, built this time by Morand and Russette for $3,038.28, in the spring of 1927. Thus the 'Old' Township Hall was opened on August 5, 1927.
In 1964 the Sandwich South Township Municipal Garage was built behind the Old Township Hall to house future fire department trucks. In 1965 offices were built adjoining the garage and the municipal administration moved into the new headquarters, leaving the Old Township Hall abandoned. The Old Hall was eventually used as a library and an antique store, before finally being torn down on February 21, 1980, to make way for the Highway 3 road expansion plans which never materialized. It was an unfortunate loss of a significant historical landmark. A time capsule and plaque mark the location of the former building adjacent to the ERCA Greenway Pavilion.
The fourth and final home of the Township Municipal Offices was situated in the building which was once the Frith Public School (SS No. 11) located on North Talbot Road, just east of Walker Road, over the Chesapeake and Ohio tracks. The official opening for the offices took place on March 18, 1972, and they were closed permanently on December 31, 1998, following amalgamation.
Source: Laura L. Langlois, The Township of Sandwich South: A Ninety-one Year Old Tree with Two-hundred Years of Roots: A Celebration of the Ontario Bicentennial, (Lacasse Printing: 1984).
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About Tecumseh
Historical Societies
Tecumseh has two active volunteer historical societies, the Tecumseh Historical Society and the Olde Sandwich South & Area Historical Society that work to preserve Tecumseh’s history and celebrate its past.
The Tecumseh Area Historical Society was formed in 1997 by thirteen area residents who wanted a venue to showcase the town and surrounding area’s rich history. The society’s museum building is situated several metres from the original location of the Tecumseh train station at 12350 Tecumseh Road East, just east of Lesperance Road.
The Olde Sandwich South & Area Historical Society was formed in 1998 by area residents who wished to collect local artifacts to preserve them for the enjoyment and education of future generations. The Society recently celebrated its 15th year of service with the announcement that the Town would be establishing the Oldcastle Heritage Park, adjacent to Fire Station #2 on Walker Rd.
Twinnings
On March 10, 2009, Council adopted a policy for twinning with other municipalities, an initiative that would allow for the sharing and exchanging of social, cultural, business, educational, and recreational resources for the advancement of the respective municipalities.
The first twinning project occurred between the Town and Oldcastle, County of Meath, Ireland in 2009. The relationship between the Town and Oldcastle first began in 1999, when the Olde Sandwich South and Area Historical Society established a link with the Historical Society in Oldcastle. The Town also entered into a twinning with Frosinone, Italy, in 2009. The successful partnership led to delegates from both municipalities visiting the other.
The twinning with Tecumseh, Michigan in 2013 was brought about by the municipalities’ shared namesake and led delegates from both municipalities to visit each other’s cultural events, including the Tecumseh Corn Festival and Appleumpkin Festival in Michigan. The most recent twinning with Port Antonio, Jamaica, intends to encourage trade and tourism between the two communities to help forge strategic international business opportunities and to support the local agricultural industry through offering employment opportunities.
Tecumseh Branding
Tecumseh’s branding was recently reviewed as part of the development of a more consistent visual identity.
The Town’s Official Mark is a registered trademark, under the Canadian Intellectual Property Office, having obtained formal recognition in 1999. The Official Mark was designed by Jose Guzman and Alan Crouse, of Generator
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About Tecumseh
Design of Canada Inc. and was revamped in 2013. It depicts the Shawnee warrior Tecumseh, surrounded by wheat, representing the Town’s diverse and fertile agriculture, water, representing the Town’s surrounding lakes, and the maple leaf, to pay tribute to our great country. The Official Mark is used for official communications from the Town.
The branding review also led to the adoption of a wordmark, to be used as a secondary logo, intended to create an easily identifiable corporate image. The subtleties of the wordmark possess a welcoming, friendly and inspirational persona, which will carry through all communication material. The wordmark is used for marketing and promoting special events, festivals and tourism and any communication of that nature.
Corporate Motto
A Community Proud of the Past Confident in the Future
Town Characteristics
Tecumseh has countless traits that make it unique. One of the most attractive characteristics of the Town is its over 200 acres of green space and trails, including Lacasse Park, Lakewood Park, McAuliffe Park, Green Acres Park, St. Mary’s Park and Weston Park.
Home to over 24,000 people, Tecumseh radiates small-town charm, natural beauty and cultural vitality while providing all the advantages of an economically diverse and well-serviced urban community. Tecumseh offers the best of worlds – access to big city amenities such as professional sports, arts and culture, galleries and museums, plus all the conveniences of a small but bustling waterfront community.
Conveniences include an extremely affordable real estate market, great neighbourhoods, and access to nature, sports and leisure. The Tecumseh park system is the envy of the region. A twin pad arena, public pool, several ball diamonds and soccer fields, tennis courts, golf courses, trail networks and parkettes all provide youths and adults a variety of opportunities for recreation and active living – many supported by local clubs and leagues.
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About Tecumseh
The Town offers a variety of events with a distinct local flavour. Key among these is the Tecumseh Corn Festival, which has been officially ranked on the Top 100 Festivals in Ontario. In addition, the Town’s Lakewood Park is the home of the annual Dragon Boats for the Cure Races. Other popular community events include: Christmas in Tecumseh, Santa Parade, and the Optimist Club of St. Clair Beach Annual Victoria Day Fireworks Display.
Tecumseh Demographics & Statistics
Population
Population by 5-year Age Groups and Sex, 2011 2500
2000
1500
1000
500
0
Male Female
Statistics Canada, Community Profile, Census 2011
Population Growth: 1991-2011 Population Projections: 2011-2031 35,000 35,000 30,000 30,000 25,000 25,000 20,000 20,000 15,000 15,000 10,000 10,000 5,000 5,000 0 0 1991 1996 2001 2006 2011 2011 2016 2021 2026 2031
Statistics Canada, Community Profile, Census 2011 County of Essex Official Plan Review Foundation Report, 2010
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About Tecumseh
Language & Religion
Mother Tongue, 2011 Religious Affiliation, 2011
Roman Catholic 16% English 2% 16.8% Anglican 4% French United Church Multiple 14.1% 59.8% No Religious Non- 4.1% Affiliation 78% Official 5.2% Other
Statistics Canada, Community Profile, Census 2011; National Household Survey, Focus on Geography Series, 2011 (Tecumseh)
Education
Highest Level of Education for Fields of Study for Population over Population over 25 (2011) 25 with Postsecondary Education 25 to 44 45 to 64 65 + No Certificate, Diploma 40% or Degree 10.5% High School Diploma 30% 22.8% Trades Certificate or 20% Diploma 4.9% 27.6% 10% College Diploma
25.4% 0% Uni. Certificate below No High School Trades College University bachelor 8.8% Certificate, Diploma Certificate Diploma University Degree Diploma or Degree
Statistics Canada, Community Profile, Census 2011; National Household Survey, Focus on Geography Series, 2011 (Tecumseh)
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About Tecumseh
Labour / Employment
Employment by Top Industries Employment Rate 2006 2011 2001 2006 2011 3500 80% 3000 2500 60% 2000 40% 1500 1000 20% 500 0 0% Manufacturing Health Care and Educational Employed Unemployed Not in Labour Force Social Assistance Services
Statistics Canada, Community Highlights for Tecumseh, 2001; Statistics Canada, Community Profile for Tecumseh, 2006; National Household Survey, Focus on Geography Series, 2011 (Tecumseh)
Workforce by Age Group, 2011 Employment by Work Place, 2011
60% 90% 80% 50% 70% 40% 60% 50% 30% 40% 20% 30% 20% 10% 10% 0% 0% 15 to 24 25 to 34 35 to 54 55 to 64 65 + Usual Place of Work at Work Outside No Fixed Work Home Canada Place of Work
National Household Survey, Focus on Geography Series, 2011 (Tecumseh)
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About Tecumseh
Households
Average Number of Persons per Household Number of Dwellings by Type 3.5 9000 3 8500 Apartments 2.5 8000 2 Multiple 1.5 7500 Dwellings 1 Singles & Semi- 7000 0.5 Detached 0 6500 2001 2006 2011 2001 2006 2011
Statistics Canada, Community Profile, Census 2011; Watson & Associates Economists Ltd., 2014
Income
Median After-tax Income for Full- Median After-tax Income for time Workers Economic Families $60,000 $90,000 $55,000 $85,000 $50,000 $80,000 $45,000 $75,000 $40,000 $70,000 $35,000 $65,000 $30,000 $60,000 Tecumseh Ontario Canada Tecumseh Ontario Canada
National Household Survey, Focus on Geography Series, 2011 (Tecumseh); Citizens for Public Justice, Income, Wealth and Inequality
Proportion of Population by Income Bracket 60% 50% 40% 30% Tecumseh 20% Ontario 10% Canada 0% Less than $27,815 to $51,304 to $80,420 to $102,305 to $191,150 and $27,815 $51,304 $80,420 $102,305 $191,150 Over
National Household Survey, Focus on Geography Series, 2011 (Tecumseh)
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About Tecumseh
Top Employers
There are two significant employment areas within the Town – the Oldcastle and Sylvestre Business Parks. The Oldcastle Business Park is a major regional employment centre located in the southwest portion of the Town adjacent the City of Windsor. It has good access to King’s Highways 401 and Highway 3 and currently contains over 350 industrial establishments. The Sylvestre Business Park is located southwest of County Road 22 and County Road 19 in the northerly settlement area of the Town.
It is clear that the manufacturing employment base in the Town is still heavily reliant on the auto supply and tool and dies industries. The reliance on these industries is not unique to Tecumseh. Government officials in Essex-Windsor understand the importance of diversification to the economic health of the region and efforts to achieve this objective are underway.
Reference to “the new green economy” has been frequently been made in recent years from both persons in the public and private sector. Given the current knowledge base in the Town’s existing industries, there is an opportunity to capitalize in this new and emerging economy.
Top 10 Employers in Tecumseh in 2012 No. Employer Full Time Employees 1. A. P. Plasman 900 2. Active Burgess Mould & 250 Design 3. Lakeside Plastics 200 4. Bonduelle North America 191 5. Build-A-Mold 180 6. Omega Tool 180 7. Talhin/T Corporation 180 8. Tregakiss 150 9. Prestressed Systems Inc. 150 10. Manor Tool and Die Ltd. 131
Windsor Essex Manufacturer’s Directory Website (Windsor-Essex Development Commission)
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About Tecumseh
Rates and Charges
2017 Tax Rates Municipal County Education Total Residential 0.00741252 0.00461909 0.00188000 0.01391161 Multi-Residential 0.01449444 0.00903217 0.00188000 0.02540661 Farmland 0.00185313 0.00115477 0.00047000 0.00347790 Commercial 0.00802067 0.00499806 0.01355735 0.02657608 Shopping Centre 0.00802067 0.00499806 0.01355735 0.02657608 Office Building 0.00862817 0.00537662 0.01180000 0.02580479 Industrial 0.01439882 0.00897258 0.01500000 0.03837140 Large Industrial 0.01991077 0.01240734 0.01500000 0.04731811
2017 Business Utility Rates Water Rate / cubic metre $1.1319 Wastewater Rate / cubic metre $1.1625 Electricity Distribution Rate <50kW $0.0118/kWh Electricity Distribution Rate >50kW $2.1721/kWh Electricity Monthly Fixed Charge <50kW $34.53 Electricity Monthly Fixed Charge >50kW $228.69
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About Tecumseh
2017 Development Charges Residential Non-Residential Single- Detached Apartments Special Care 2 Apartments Multiple Per ft of & Semi- (Bachelor & Dwellings / (2+ Bedrooms) Dwellings Gross Floor Area Detached 1 Bedroom) Senior’s Homes Dwellings Total Municipal Wide (Urban & Rural) $8,917 $4,753 $3,604 $5,536 $3,073 $2.2671 Development Charge Additional Charge Affecting Urban $4,103 $2,188 $1,659 $2,548 $1,415 $1.7213 Service Area (see following map) TOTAL $13,020 $6,941 $5,263 $8,084 $4,488 $3.9884
Recreation - 2017 Parks 40 Dog Owner Parks 1 Parks Area 147 hectares Length of Trails / Pathways 24 km Length of Sidewalks 58.5 km Golf Courses 2 Soccer Fields 19 Baseball Diamonds 17 Basketball Courts 11 Tennis Courts 9 Hockey Rinks 2 Swimming Pools 1 Pickleball Courts 3
Education – 2017 Elementary Schools 8
Secondary Schools 2
Private Schools 1 Colleges (within 1 hour drive) 8 Universities (within 1 hour drive) 3
Public Transportation (Tecumseh Community / Culture - 2017 Transit Service) - 2015 Municipal Libraries 1 Municipal Community Centres 3
Retirement Homes / Nursing Homes 3 Museums 1
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About Tecumseh
Public Transportation (Tecumseh Transit Service) - 2015
Hours of Operation Mon. – Sat. (6 a.m. – 6 p.m.) Service Area Population 17,274 Transit Route Length 30 km 2015 Total Annual Ridership 28, 846 2015 Average Daily Ridership 92 passengers per day
Municipal Services - 2017
Total Sanitary Infrastructure 120 km Total Stormwater Infrastructure 140 km Total Watermain Infrastructure 223 km Total Municipal Roadways 180 km Total County Roadways 72 km Total Provincial Roadways 41 km
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About Tecumseh
Citizen Satisfaction Survey
In 2016 a survey conducted by the Town of Tecumseh showed that an overwhelming majority of residents continue to be satisfied with public services provided by the Town. The Town conducted a similar survey in 2014 to establish a benchmark that gauged citizen satisfaction with town provided services and quality of life in the Town of Tecumseh.
The 2016 survey, conducted by Probe Research Inc., reveals that 99% of Tecumseh residents are either very satisfied (70%) or somewhat satisfied (29%) with the services provided by the Town. These numbers show a 12% improvement over the same survey conducted in 2014. This survey also asked residents to rank their satisfaction with a number of specific services that the Town provides, and it found that for the most part, satisfaction with public services is higher in Tecumseh than it is other Canadian municipalities surveyed by Probe Research.
“Council’s commitment to citizen engagement and communication is one of the Town’s key strategic priorities. Our goal is to continue to meet or exceed the expectations of our residents which is reaffirmed in the surveys conducted in 2014 and 2016” (Mayor, Gary McNamara)
Other highlights from the survey include: - The condition of the Town’s infrastructure and the level of taxation charged to residents (35% combined) continue to be the most important “top of mind” issues raised by Tecumseh residents. - Improvement was noted since the 2014 survey as the vast majority of Tecumseh residents still believe that they enjoy a superior standard of living (58% say the quality of life in Tecumseh is “excellent” and 39% say it is “good” for a remarkable 97% combined). - More than four-in-five citizens (82%) believe that the community is headed in the right direction. This is significantly higher than the proportion of citizens in other Canadian municipalities who believe their community is headed in the right direction (56%). - Three-quarters of residents believe they receive either excellent (27%) or good (50%) value for the tax dollars they pay to the Town of Tecumseh. Again, both improved over the 2014 survey. - Over three-quarters of citizens who have raised a concern with the Town (78%) feel that the issue was resolved to their satisfaction. This is a 10 point improvement over the 2014 survey.
These findings suggest most Tecumseh residents are extremely happy with the overall direction of their community and feel they are receiving good return on the money they pay for municipal services.
This Town-wide survey was designed and conducted by Probe Research Inc. via telephone interviews conducted between April 1 and April 10, 2016 among a random and representative sampling of 405 adult residents of Tecumseh. With a sample of 405, one can say with 95 percent certainty that the results are within +/- 4.9 percentage points of what they would have been if the entire adult population of Tecumseh had been interviewed. Modified random-digit dialing was used to ensure that all Tecumseh adults would have an equal opportunity to participate in this Probe Research survey. Minor statistical weighting has been applied to this sample to ensure that the age and gender balance correspond with the province as a whole.
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Section 2 Overview
Budget Process
Timelines
The 2017 Operating, Lifecycle and Reserve Budget process began in August 2016 with the goal of tabling the 2017 Operating, Lifecycle and Reserve Budgets in November 2016 with potential adoption at the December 13, 2016 Regular Council Meeting.
Implemented for the 2016 process, and available once again for 2017, was a budget survey accessible to town residents during the period of September 13 to September 30. The survey allows residents another mode of expressing their interests and/or concerns with respect to the Town’s budget and/or services.
The planned budget timeline, including scheduled dates for council deliberation is illustrated below.
Planned Budget Timeline Aug 17 ‐ Aug 30 Pre‐Budget Consultation preparation Administration
Sept 13 Pre‐Budget Consultation COUNCIL
Sep 13 ‐ Sep 30 Budget Survey Public Consultation
Sept 8 ‐ Oct 4 Budget Development Departments prepare drafts
Oct 5 ‐ Oct 28 Budget Review Administrative Review
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Planned Budget Timeline Continued Oct 31 ‐ Nov 7 Prepare Document & Presentation Administration
Nov 8
Proposed Budget Tabled COUNCIL
Nov 17 & 24 (if nec.) Budget Deliberations COUNCIL
Dec 13 Budget Adoption COUNCIL
Proposed budget deliberations are to occur at Special Council Meetings on November 17 and November 24 (if necessary) with potential adoption on December 13, 2016. Once the budget is set, no further amendments would be anticipated. However, there is a policy in place should amendments be required. Refer to the Financial Policies & Goals section of the budget document for details.
Public Input
Notice of Council’s intention to adopt budgets is generally advertised on the Town’s website and published in local paper(s).
Public input on the budget is encouraged. Regular Council Meetings are open to the community for those that wish to be present for Council deliberations. Residents may present opinions at Regular Council Meetings by requesting to appear before Council as a delegation. Alternately, Mayor and Council contact information is listed on the Town website for those that wish to call or email.
Comments by residents are noted and considered throughout the budget process.
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Budget Development – 2017 Challenges
Council and Administration have emphasized the importance of long-term planning and have incorporated that philosophy within the operating budget process by including two forecast years. Although the budget process seeks only to adopt a budget for 2017, it is critical to acknowledge the anticipated budget demands of the forecasted budget years when making current budget year decisions.
Department Requested Budget
Lifecycle/Capital funding requirements are the dominant theme to the 2017 Requested Budget.
Although the Town completed its 10-year Lifecycle program with the 2014 budget, an increase of $408,000 to the existing annual allocation was requested for the following: Lifecycle - Bridges – Bridges and Culverts (Less than 3m Span) Needs Study completed in 2016 projects annual funding requirement deficiency of $270,000 or more Lifecycle – Fleet - Proposed addition of Engine to Fire Apparatus requires annual allocation of $30,000 Lifecycle – Parks/Playground Equipment – Annual allocation increase of at least $40,000 anticipated to come out of the Parks Master Plan Update and historical funding shortfalls Lifecycle – Various categories - $50,000 increase over four year period to fund prior period asset additions where Lifecycle funding was deferred (2017 is year 2 of 4 year period) Lifecycle – Elections – Increase allocation by $9,000 for two years only, to offset increased costs incurred during 2014 election and 2016 by-election Lifecycle – Fleet – Increase allocation by $9,000 for 3 additional pick-up trucks. The Town initiated the New Infrastructure Levy (NIL) during the 2015 budget with a targeted annual allocation of $1,300,000. An increase of $400,000 is requested for 2017, which will bring the annual allocation to $1,100,000. The annual allocation was based on seven known new capital expenditures on the horizon at the time, including: Growth related infrastructure costs identified in the DC Study update CWATS integrated and coordinated active transportation network Enhanced Trails and Pathways Parks improvements identified in the Parks Master Plan A provision for CIP streetscape improvements Town Hall expansion Capital costs stemming from the Fire Master Plan Since the initiation of the NIL in 2015 additional new capital projects have been approved in principle including the Multi-Use Sportsplex and the Tecumseh Main Street CIP Landscape project. Each project is expected to be in the $15M to 24M range.
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Service level enhancements were also included in the Department Requested Budgets. The service level enhancements were driven by many factors including: Increasing development activity Expanding infrastructure Expanding legislative requirements and community initiatives Extended parks facility operating hours Enhanced recreation space Increased resources towards drain and roadside maintenance works In all, the initial budget request called for a net increase of $1,286,000 or an increase of 6.17% to the municipal levy.
The increased budget requirements stemming from service level enhancements were softened somewhat by favourable developments, including; A $400,000 reduction in Policing costs A $100,000 increase to Supplementary tax revenue generated from increased residential development Assessment growth during 2016 expected to generate $180,000 in municipal tax revenue
The most significant budget pressures for 2017 identified in the Department Requested Budget included:
Tax Rate Description Amount Impact New Infrastructure Levy (NIL) $600,000 2.90% Lifecycle $408,000 1.97% Building permits revenue $45,000 0.22% Interest – Arrears revenue $40,000 0.19% Service Level Enhancements – salary related - includes additional $175,000 0.85% FTE of 2.5 detailed in Section 2 (11) Salaries & Benefits $200,000 0.97% Professional Development/Education $39,000 0.19% Maintenance Service – Roadside maintenance $40,000 0.19% Professional Fees – Legal & Other $73,000 0.35% Contracts – Garbage and Disposal $60,000 0.29% Total $1,680,000 8.12%
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The budget pressures were offset by various efficiencies and/or increased revenue achieved in operating budgets including: Tax Rate Description Amount Impact Assessment Growth (2016) $(180,000) (0.87)% Supplementary Tax revenue $(100,000) (0.48)% Reduction in Police Services Contract ($400,000) (1.93)% Total $(680,000) (3.29)%
NIL and Lifecycle amounts are increasing annual reserve allocations to fund new and existing capital assets. These programs are discussed in detail in Section 4 – Lifecycle.
Building Permits revenue is expected to decline from 2016 levels due to delays in the Manning Road Secondary Plan development area.
Proposed Service level enhancements – salary related, are detailed in Section 2 (11).
The increase to salaries and benefits includes negotiated wage increases, inflationary increases to benefits and an allocation for salary adjustments.
Professional development/education includes requested increases for COA member participation in the annual conference and increased corporate education offerings through the HR budget.
Maintenance service costs increasing due to enhanced roadside maintenance service in rural areas of Town.
Professional Fees Legal and Other include temporary budget increase to legal fees for upcoming contract negotiations and pay equity reviews and an allocation for possible ARB appeal of the Town’s updated Official Plan.
Increase to Contracts includes service level increases for garbage collection and disposal arising from residential growth plus inflationary rate increases.
Supplementary tax revenue is expected to increase by an additional $100,000 as near-term residential growth should peak in 2017.
Reduction to the OPP Police Service Contract is the final installment of the phased-in $1.8M reduction initiated in 2014 following the OPP New Billing Model implementation.
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Proposed Budget
During Senior Management review sessions, Administration was able to reduce the increase by $570,000 or 2.76%.
The result was a budget calling for a proposed municipal levy increase of $716,000.
This results in a municipal levy increase of 2.6% net of growth.
The more significant changes to the requested budget are as follows: Tax Rate Description Amount Impact New Infrastructure Levy (NIL) $(200,000) (0.97)% Lifecycle - deferrals $(170,000) (0.82)% Lifecycle – reductions $(12,000) (0.06)% Building permit revenue – increase additional amount $(20,000) (0.10)% Street Lights – maintenance service $(35,000) (0.17)% Staffing Enhancements – salary related $(50,000) (0.24)% Tax Write-offs $(25,000) (0.12)% Maintenance Service – Roadside maintenance $(10,000) (0.05)% Various other miscellaneous adjustments $(54,000) (0.26)% Total $(576,000) (2.79)%
New Infrastructure Levy contribution was partially deferred through the outlook years, reducing the requested allocation by $200,000 for 2017.
Requested increase to Lifecycle was partially deferred through the outlook years, reducing the requested allocation by $170,000 for 2017.
Reductions to the requested Lifecycle increase were found in the amount of $12,000.
Building permit revenue was increased an additional $20,000 upon further financial analysis.
Street Lights maintenance service was reduced by $35,000 as the installation of LED fixtures is expected to reduce maintenance costs significantly.
Mid-year hiring of the proposed Deputy Clerk position allows partial deferral of the requested budget to 2018.
Tax write-offs are expected to decrease somewhat as outstanding appeals are reduced. An adjustment of $25,000 was made during the senior management review.
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The requested Roadside maintenance increase was reduced by $10,000. Adequacy of reduced funding to be reviewed during 2017.
Table 1 illustrates the proposed municipal levy increase for 2017 with forecast increases for years 2018 to 2021. This multiple year forecasting has assisted in the municipality’s long range financial planning and strategic priority development.
Town of Tecumseh 2017 Proposed Budget as at November 8, 2016
Table 1 ‐ LC 10‐Year Program complete ‐ New Infrastructure Levy initiated Projected Tax Levy Impacts
2016 2017 2018 2019 2020 2021 Proposed
Base Department Operations (excl Pay/Ben) 1.15% 1.27% 1.21% 0.38% 0.33% 0.31%
Service Level Enhancements 2.53% 0.60% 0.33% 0.45% 0.33% 0.00%
Payroll/Benefits 0.39% 0.99% 0.89% 0.90% 0.87% 0.84%
Police Services ‐6.01% ‐1.93% 0.35% 0.33% 0.54% 0.52%
Sub‐total ‐ Operating ‐1.94% 0.93% 2.78% 2.06% 2.07% 1.67%
Lifecycle 0.24% 1.09% 0.56% 0.67% 0.22% 0.21%
New Infrastructure Levy 2.42% 1.93% 0.46% 0.45% 0.99% 0.97%
Sub‐total ‐ Capital 2.66% 3.02% 1.02% 1.12% 1.21% 1.18%
Total 0.72% 3.95% 3.80% 3.18% 3.28% 2.85%
Assessment (Growth)/Loss ‐0.73% ‐1.35% ‐0.70% ‐0.67% ‐0.22% 0.00%
Total w/ Growth factor 0.00% 2.60% 3.10% 2.51% 3.06% 2.85%
Lifecycle funding allows for the replacement of existing long‐term assets. New Infrastructure Levy allocations set aside funds for new capital asset additions.
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Table 2 compares the 2017 Proposed Budget and future levy forecast to the previous three years’ Approved Budgets and future levy forecasts.
Worth noting is that projected levy increases from prior budget years have produced reliable estimates for actual levy increases, highlighting a major benefit of the Town’s budgeting processes to include five year projections.
Table 2 ‐ Comparative levy forecasts Actual levy increases (bold and shaded in green) with projected levy increases from the 2012 to 2015 budgets
2014 2015 2016 2017 2018 2019 2020 2021
2012 Municipal Budget and projected 6.17% 3.23% 3.13% N/A N/A N/A N/A N/A future levy increases
2013 Municipal Budget and projected 6.88% 3.24% 1.91% 1.90% N/A N/A N/A N/A future levy increases
2014 Municipal Budget and 5.65% 2.67% 2.36% 1.89% 1.44% N/A N/A N/A projected future levy increases
2015 Municipal Budget and N/A 0.81% 2.18% 1.04% 1.10% 1.08% N/A N/A projected future levy increases
2016 Municipal Budget and N/A N/A 0.00% 0.21% 0.75% 1.96% 2.03% N/A projected future levy increases
2017 Proposed Municipal Budget and N/A N/A N/A 2.60% 3.10% 2.51% 3.06% 2.85% projected future levy increases
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Preparation of Financial Information
Financial Statements
The Public Sector Accounting Board (PSAB) Handbook Sections PS1200 and PS3150 require that financial statements, including budgeted amounts on the statements, are presented using the full accrual basis.
The Town of Tecumseh is in full compliance with the requirements set forth by the Public Sector Accounting Board (PSAB) of the Chartered Professional Accountants Canada (CPA) regarding presentation of financial statements.
Basis of Accounting
Accounting is done on a full accrual basis. This means that revenues are recognized/recorded when earned and expenses are recognized when incurred and measureable as a result of receipt of goods or services.
Basis of Budgeting
The budgeting process at the Town of Tecumseh starts with the modified accrual basis in order to determine the tax levy and user fees required to meet the priorities and objectives of the Town. This means that revenues are recognized when measurable and available and expenditures are recognized when the liability is incurred. The modified accrual basis does not take into account expenses such as amortization, post-employment benefits and solid waste landfill closure and post-closure expenses.
As mentioned previously, the Public Sector Accounting Board requires the budgeted amounts on the financial statements to be presented on a full accrual basis. In order to bridge this gap, Financial Services staff completes a series of accounting adjustments to convert the budgeted amounts from modified accrual to full accrual.
Long Term Financial Plan (LTFP)
One of the Town’s Strategic Priorities adopted for 2015-2016 is “Ensure that the Town of Tecumseh’s current and future growth is built upon the principles of sustainability and strategic decision-making”.
A LTFP provides ten-year financial projections and recommendations in support of the strategic issues identified by Council in order to assist with future financial decision making. The preparation of a financial plan involves the identification of future opportunities and challenges and the creation of strategies to deal with such. Long term financial planning is a thorough, very detailed process that requires research, financial analysis and forecasting.
A long-term Asset Management Plan (AMP) is a crucial component of the LTFP. The Town’s investment in tangible capital assets is significant, with the current replacement cost of infrastructure totaling hundreds of
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millions of dollars. This underscores the need for long-term financial planning for the eventual replacement of these assets. The Town’s first AMP was completed in December 2013. An update to the AMP is currently underway.
With the recent completion of the DC Study, Water & Wastewater Rate Study, Roads Needs Study, and Bridge Needs Study, work on the LTFP will continue..
Other studies will also add information to support the LTFP. A Water/Wastewater Master Plan started in 2016 and a Stormwater Master Plan is proposed for 2017.
Financial Information Return (FIR)
The Ministry of Municipal Affairs and Housing is responsible for establishing requirements for municipal accounting, financial reporting, municipal auditing and other matters related to the financial health of municipalities as set out in Section 3 of the Municipal Affairs Act. Section 294(1) of the Municipal Act specifically states that each municipality will annually report on its financial affairs, accounts and transactions. This takes the form of the annual Financial Information Return (FIR).
Purpose of the FIR - Information reported in the Financial Information Return is extracted and stored in the Municipal Analysis and Retrieval System (MARS) database. The data is available to ministries, municipalities, other local government agencies and municipal associations for the following purposes: • Developing provincial fiscal policy • Developing municipal finance policy • Monitoring local sector performance • Examining the financial status of municipalities • Municipal debt limit reports • Forecasting and budgeting • Local economic profiles and information on local services and service levels for use by industry • Financial and statistical data requests • Municipal management tool/comparative tool
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2017 Budget Reconciliation for PSAB Adjustments
OReg 284/09
The Municipal Act, 2001 Regulation 284/09 (OReg 284/09) section 1 allows a municipality to exclude all or a portion of the following expenses from the budget estimates: • Amortization expenses, • Post-employment benefits expenses, • Solid waste landfill closure and post-closure expenses.
Section 2 (1) goes on to require a municipality before adopting a budget for the year that excludes any of the above items, to prepare a report about the excluded expenses and adopt the report by resolution.
Section 3 requires the report to include at least the following: • An estimate of the change in the accumulated surplus to the end of the year resulting from the exclusion of the above expenses, and • An analysis of the estimated impact of the exclusions on the future tangible capital asset funding requirements of the municipality.
The information presented in this section of the budget document fulfills the reporting requirements of OReg 284/09.
Budget Reconciliation
The PSAB Handbook requires that budget numbers be included in the Statements using the same Basis of Accounting that is used for actual results. The issue facing municipalities is that municipal budgets have typically been prepared on a cash basis with the main focus being the determination of the tax levy required.
The requirements of OReg 284/09 force reconciliation between the typical cash budget and the Statements for those expenses noted above.
Estimated Impact of Future Benefit
Future benefit expense is generally related to the Town’s sick leave benefit plan, and health and dental benefits for retired employees. There is no legislated authority requiring a municipality to fully fund these benefits. However, it is sound financial planning to do so where possible.
In 2015 Council approved a $204,875 transfer to fully fund the balance of the existing unfunded sick leave liability and a $300,000 transfer to the existing $6.9 million post-retirement benefit liability at December 31, 2014.
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Status of Future Benefit Liabilities
Sick Leave 2017 2016 2015 Budget Estimated Actual Accrued Benefit Liability $ 383,415 $ 347,415 $ 323,415 Reserve $ 341,753 $ 341,753 $ 341,753 Unfunded/(Funded) Balance $ 41,662 $ 5,662 $ (18,338)
Estimated Annual Expense $ 36,000 $ 36,000 $ 36,480 Benefits Paid $ - $ 12,000 $ 17,941 $ 36,000 $ 24,000 $ 18,539 Contribution to reserve $ - Net Annual Funding Deficit/(Surplus) $ 36,000 $ 24,000 $ 18,539
Health & Dental
Accrued Benefit Liability $ 10,092,993 $ 9,115,993 $ 8,138,993 Reserve $ 1,723,900 $ 1,685,814 $ 1,650,621 Unfunded Balance $ 8,369,093 $ 7,430,179 $ 6,488,372
Estimated Annual Expense $ 1,075,000 $ 1,075,000 $ 1,298,521 Benefits Paid $ 98,000 $ 98,000 $ 107,023 $ 977,000 $ 977,000 $ 1,191,498 Contribution to Reserve $ - $ - $ - Net Annual Funding Deficit $ 977,000 $ 977,000 $ 1,191,498
Total Unfunded Balance $ 8,410,755 $ 7,435,841 $ 6,470,034
Total Net Annual Funding Deficit $ 1,013,000 $ 1,001,000 $ 1,210,037
The chart above indicates the Town’s total estimated unfunded liability for Future Benefits is $8.4M and that on an annual basis in 2017 funding is estimated to be in a $1.0M deficit position.
The Town funds current year sick leave payouts from current year budget allocations.
The impact of the Health and Dental benefit will lessen over time as post-retirement benefits have been grandfathered to existing employees when the benefit was terminated.
In 2016 Council adopted Investment Policy No. 87. The effect of the Policy allows the Town to invest in the ONE Equity Portfolio. The purpose of doing so allows the Town to invest the Post-Retirement Reserve Funds in the stock market. The expectation is that the return on this portfolio will be greater than that earned on current investments thus reducing the Total Unfunded Balance for Health & Dental.
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Estimated Impact of Solid Waste Landfill Closure
Solid waste landfill closure costs deal with the ongoing costs of maintaining a landfill once it no longer accepts waste. There is no legislated authority requiring a Municipality to fully fund these costs. However, it is sound financial planning to do so where possible.
Status of Solid Waste Landfill Closure
2017 2016 2015 Budget Estimated Actual Accrued Benefit Liability $ 605,808 $ 596,208 $ 586,608 Reserve $ - $ - $ - Unfunded balance $ 605,808 $ 596,208 $ 586,608
Annual expense $ 36,000 $ 36,000 $ 35,918 Benefits paid $ 32,000 $ 26,404 $ 29,862 $ 4,000 $ 9,596 $ 6,056 Contribution to reserve $ - $ - $ - Net annual funding (surplus)/deficit $ 4,000 $ 9,596 $ 6,056
Landfill #3 is closed so we do not expect this liability to increase significantly unless there is an unplanned increase in requirements for maintaining the site.
Unused Vacation Liability
Although OReg 248/09 does not require comment, the Town has a liability for unused vacation days that has not been fully funded in the past. This liability is a result of employees generally not being able to take vacation days until after their hire anniversary date and employees’ ability to bank up to 10 days carry forward. There is no legislated authority requiring a municipality to fully fund these costs. However, it is sound financial planning to do so where possible.
Status of Vacation Leave Liability
2017 2016 2015 Budget Estimated Actual Liability $ 320,000 $ 320,000 $ 321,089 Reserve $ 303,469 $ 303,469 $ 303,469 (Funded)/Unfunded Balance$ 16,531 $ 16,531 $ 17,620
Typically these funds are not paid out but are taken as days off in the following year. Payments that occur upon retirement are normally funded out of current year budget allocations.
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Estimated Impact of Excluded Amortization on Future TCA Funding Requirements
The chart below compares the capital funding included in the 2017 budget to the estimated amortization cost for 2017. Budget Tax/Rate Funding Amortization Est. Difference Capital Tax Levy $ 8,909,000 $ 5,488,457 $ 3,420,543 Gas tax allocated to Lifecycle$ 1,093,800 $ 1,093,800 $ 10,002,800 $ 5,488,457 $ 4,514,343 Sanitary Sewer Rate $ 1,746,488 $ 599,054 $ 1,147,434 Water Rate $ 1,773,195 $ 924,257 $ 848,938 $ 13,522,483 $ 7,011,768 $ 6,510,715
Amortization expense is an estimate of the consumption of future benefits from past investment in capital assets. It takes the asset’s historical cost and spreads it evenly over the expected useful life of the asset. This amortization period can range from 3 years up to as many as 65 years depending on the nature of the asset. Amortization does not take into account inflation, service upgrades or increase in standards. Therefore, funding only for amortization will not provide sufficient funding for replacement in most cases.
The Town adopted a Lifecycle program in 2005 for funding tax supported assets. This program is designed to provide the Town with sufficient funds to replace existing assets. Annual allocation to service areas is based on a review of existing assets and estimated replacement costs.
Water and Wastewater contributions are based on the 2015 Water and Wastewater Rate Study prepared in-house by Financial Services staff, which takes into account lifecycle requirements.
Although there is no definitive answer on how much funding is required, the Town has set a fiscally responsible path that should be adequate to fund its capital replacement needs.
Neither amortization nor the lifecycle program deals with the issue of new capital requirements. As part of the 2015 budget, the implementation of a special New Infrastructure Levy (NIL) was approved to begin addressing the funding issues raised by funds required for new infrastructure.
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Estimate of the Change in Accumulated Surplus due to Excluded Expenses
The chart below starts with the 2016 surplus per the budget excluding reserve transfers, long term debt incurred and other financing items included in the budget. Various PSAB adjustments are then required to arrive at the surplus to be reported for Statement purposes.
2017 Accumulated Surplus Reconciliation
Budget surplus/(deficit) for the year $ (1,316,413) Add: Share of government business enterprise surplus $ 702,000 Landfill post-closure expenditures $ 32,000 Gain/(loss) on sale of tangible capital assets $ (357,254) Capital expenditures $ 12,953,450 $ 13,330,196 Less: Accrued interest expense $ (6,200) Dividend from government business enterprise $ 410,000 Employee future benefits expense $ 1,013,000 Landfill post-closure expense $ 36,000 Amortization $ 7,011,796 $ 8,464,596 PSAB surplus per Statement of Operations $ 3,549,187 PSAB Opening surplus (estimated) $ 237,043,237 PSAB Surplus end of year $ 240,592,424
The PSAB Surplus does not mean there is a large amount of cash available to reduce taxation. Rather, it only serves to indicate the difference between assets and liabilities, recorded in compliance with PSAB, at one point in time. The Town continues to budget on a modified accrual basis to determine the taxation requirements for the municipality.
2017 Full-Accrual Proposed Budget
As mentioned previously, the Public Sector Accounting Board requires budgeted amounts on the financial statements be presented on a full accrual basis. A series of accounting adjustments are completed to convert the budgeted amounts from modified accrual to full accrual. These adjustments include amortization, post-employment benefits, solid waste landfill closure and post-closure expenses. Additionally, the Operating, Capital and Reserve/Reserve funds budgets are consolidated into one budget document thereby eliminating interfund transfers.
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The full-accrual version of the 2017 Proposed Budget is presented below. Again, note that the budgeted surplus does not represent a surplus of cash. Rather it is the sum of net financial and non-financial assets. In other words, the surplus represents the Town’s investment in assets.
THE CORPORATION OF THE TOWN OF TECUMSEH 2017 Full-Accrual Proposed Budget
Revenues Property taxes $ 21,809,212 User charges 11,680,893 Government transfers 3,677,297 Capital contributions 3,014,700 Income from government business enterprise 738,975 Investment income 637,900 Penalties and interest on property taxes 395,000 Other 8,000 (Loss)/Gain on disposal of tangible capital assets (357,254) Total Revenues 41,604,723
Expenses General government $ 4,439,947 Protection to persons and property 5,938,298 Transportation 7,636,607 Environmental 12,349,917 Social and family 44,564 Recreation and cultural 6,328,708 Planning and development 1,317,495 Total Expenses 38,055,536
Annual surplus 3,549,187
Accumulated surplus, beginning of year (est.) 237,043,237
Accumulated surplus, end of year $ 240,592,424
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45 Fiscal Policy
Fiscal Policy
Town of Tecumseh by-laws, policies and long-standing practices formulate the overall fiscal policy of the Town. The major components of the fiscal policy are as follows:
Annual Budget Development (Policy 19-2002)
The budget outlines the business plans for the operating and support service departments’ delivery of programs and services. It links the Town’s strategic direction and priorities with business plans, budget allocations, performance indicators and measures. Achievement of the target outcomes becomes the focal point for program and service delivery, performance measurement, monitoring and reporting. The proposed budget is balanced with revenues equaling expenses for the year and is tabled before Council for review and adoption.
Council shall adopt a budget for each year that meets all the requirements of the Municipal Act.
Asset Management Plan (Policy 82 through 82.5-2014)
In June 2011, the Provincial government released a long-term infrastructure plan called “Building Together”. To receive future provincial funding, a municipality must show that the project for which grant funding is sought is included in a detailed Asset Management Plan. The Ministry of Infrastructure released “Building Together – Guide for Municipal Asset Management Plans” in order to assist municipalities with the preparation of their AMPs. One of the Ministry’s requirements dictated in the Guide is the reporting of asset historical costs, which are readily available in the TCA database.
Policy #’s 82, 82.1, 82.2, 82.3, 82.4 and 82.5 provide guidance on data verification policy and condition assessment policy for roads, bridges, storm sewer, water distribution system and sanitary sewer collection system.
The Town’s AMP was completed in 2013 and adopted by Council on December 10, 2013. An update to the AMP is expected to be complete by 2017.
Debt Management (Long-standing practice)
Since 2005, the Town has adopted an aggressive strategy to use long-term debt for financing sanitary and water long term capital requirements in order to ready the Town for development when circumstances dictate. At the same time, the Town embarked on a Lifecycle plan to fund the replacement of existing infrastructure assets. Part of the plan involved borrowing for roads and bridges in order to provide full funding for these two categories. Long-term debt is only issued to fund large capital projects. The debt program is actively managed to preserve the financial integrity and flexibility of the Town. Debt does not exceed the Annual Repayment Limit set by Ministry of Municipal Affairs and Housing. The issuance of long-term debt is approved by Council through by-law.
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46 Fiscal Policy
Development Charges By-law (By-law 2014-68)
Development charges are a means of recovering the net cost of capital expenditures attributable to growth, within the limits permitted by law. By-law 2014-68 provides guidance on the collection and payment of development charges in accordance with the Development Charges Act, 1997.
Investment Policy (Policy 87-2016)
The Town strives for the optimum utilization of its cash resources within statutory limitations and the basic need to protect and preserve capital, while maintaining solvency and liquidity to meet ongoing financial requirements. The purpose of the policy is to govern the prudent management of the Town’s surplus funds and investment portfolio. This applies to all of the Town’s surplus cash, reserve and reserve funds, sinking funds, deposits and other cash resources.
Lifecycle Program (Long-standing practice)
Council approved a Lifecycle program as part of the 2005 budget process. The plan contemplated annual tax increases of 2.9% for the 2005 to 2014 tax years in order to fulfill full funding requirements. Funds raised through taxation for lifecycle purposes are segregated into lifecycle reserves. The plan provides the Town with the ability and resources to respond to capital infrastructure replacement needs and ensures prudent capital asset management. The annual allocation must be adjusted to reflect new or deleted assets and to reflect changes in estimated replacement costs.
Operating Budget Implementation and Reporting (Policy 21-2002)
A system of reviewing actual and forecast results to budgeted amounts has been established to ensure budgetary control. Budget variance analysis and reporting is completed for the periods ending March, June, August and December. Noteworthy budget line item variances and overall departmental variances as defined in the policy are reported to Council.
Post Budget Adjustments (Policy 22-2002)
Any post budget adjustment is to be approved by motion of Council. Budget adjustments refer to any change that requires expenditure not originally contemplated in the budget or any restrictions on the budget subsequently imposed by Council.
Purchasing By-law (By-law 2006-03)
The Purchasing By-law provides a system for the procurement of goods and services for the Town. It includes the Purchasing Policy which outlines responsibilities and authorities and details the various purchasing standards sanctioned for the procurement of goods and services at all monetary levels.
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47 Fiscal Policy
Surplus/Deficit Management (Long-standing practice; Policy # TBD)
An annual surplus represents one-time funding that cannot be relied on to recur on an ongoing basis. As such, an annual surplus should be allocated to a stabilization, contingency or infrastructure reserve which is used to fund one-time items. Conversely, an annual deficit is usually the result of unexpected one-time items, and as such should be funded from a stabilization, contingency or infrastructure reserve. The Director Financial Services makes recommendations regarding the management of a surplus or deficit. Council approves transfers to/from reserves.
Tangible Capital Asset Accounting (Policy 83-2014; Report # 07/14)
Canada’s accounting standard-setting body, the Chartered Professional Accountants Canada (CPA), through its Public Sector Accounting Board (PSAB), establishes reporting requirements for municipalities. Current PSAB reporting requirements dictate that Canadian municipalities must account for and report Tangible Capital Assets (TCAs) on their financial statements. This mandatory reporting of assets has been in effect since 2009, and applies to both newly acquired assets and existing assets.
Capital asset accounting is necessary in order to determine the values that appear on the financial statements. Capital asset accounting involves the recording, tracking and reporting of the Town’s assets. A TCA inventory is maintained so that original historical costs are recorded and accumulated depreciation from year of acquisition can be calculated. A summary of this data, along with yearly depreciation, is shown on the Town’s financial statements.
The Town of Tecumseh employs the necessary and appropriate controls required for the recording and reporting of TCAs. The Town successfully met the 2009 PSAB reporting requirements and has been in compliance since.
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48 Summary of Funds
Summary of Funds
A Fund is a self-balancing set of accounts used for a specific purpose. The Town of Tecumseh uses the following funds for budgeting and financing activities.
Reserve &
Reserve Funds
Capital Fund Operating Fund
The diagram above illustrates the relationship between funds. Monies flow between funds through interfund transfers which are recorded as revenues or expenses in the affected funds.
Fund balance is the excess of cumulative revenues and other sources of funds over cumulative expenditures and other uses of funds.
Operating Fund
The Operating Fund is the source of funding for the Town’s day-to-day operations. The majority of revenue is generated from Taxation, Water Sales, and Sewer Charges.
Capital Fund
The Capital Fund is the source of funding for capital acquisitions and projects.
Sources of funding include: Transfers from Operating (taxation)
201 7 Business Plan & Budget 49 Summary of Funds
Transfers from Reserve/Reserve Funds Long Term Debt Transfer Payments (Federal and Provincial)
The balance in the capital fund at January 1, 2017 represents the forecast unfinanced capital amount as of December 31, 2016.
Reserve/Reserve Funds
A Reserve is an allocation of accumulated net revenues. Reserves can be established for any predetermined purpose and applied for that purpose at the discretion of Council.
A Reserve Fund is established to account for assets that have been segregated for a specific purpose, either voluntarily or because of legal or contractual reasons. There are two types of reserve funds: Discretionary Reserve Fund - established whenever Council wishes to earmark funds to finance a future project for which it has the authority to spend money. A municipality may, through by-law, provide that the money raised for a reserve fund be applied to another purpose. Obligatory Reserve Fund – created whenever a statute requires revenues received for special purposes be segregated from the general revenues of the municipality.
Summary of Fund Activity
An overview of changes to fund balances is as follows:
Operating Fund: The 2016 net surplus will be transferred to a reserve resulting in a closing fund balance of $0 in 2017.
Capital Fund: The closing fund balance is generally a result of municipal drain projects which may take a few years to complete and bill out. Drain activity has increased significantly in the last few years.
Reserve & Reserve Funds: The 2017 budgeted closing fund balance shows a decrease of $1.4 million due to a larger transfer to capital to fund capital works projects.
A summary of fund activity which shows sources and uses of funds can be found on the following page.
2017 Business Plan & Budget
50 SUMMARY OF FUND ACTIVITY
Operating Fund Capital Fund Reserve & Reserve Funds Total 2015 2016 2017 2015 2016 2017 2015 2016 2017 2015 2016 2017 Year End Year End Proposed Year End Year End Proposed Year End Year End Proposed Year End Year End Proposed Actuals Forecast Budget Actuals Forecast Budget Actuals Forecast Budget Actuals Forecast Budget Sources of Funds Taxes 20,631,713 20,719,230 21,394,212 20,631,713 20,719,230 21,394,212 Supplementary Taxes 134,877 230,851 330,000 134,877 230,851 330,000 Right of Way 51,036 14,920 15,000 51,036 14,920 15,000 Special Charges 106,309 8,016 8,016 106,309 8,016 8,016 Payments in Lieu 188,334 69,922 70,000 188,334 69,922 70,000 Total Taxation 21,112,269 21,042,939 21,817,228 21,112,269 21,042,939 21,817,228 Grants 518,584 568,841 431,097 518,584 568,841 431,097 User Charges 10,516,693 10,853,521 11,006,695 10,516,693 10,853,521 11,006,695 Licences and Permits 621,103 561,596 535,650 621,103 561,596 535,650 Fines 144,468 137,649 138,550 144,468 137,649 138,550 Penalties and Interest 441,051 390,000 395,000 441,051 390,000 395,000 Investment Income 914,603 903,695 842,975 243,228 253,429 241,900 1,157,831 1,157,124 1,084,875 Other Income 534,811 541,595 571,120 196,492 73,366 731,303 614,961 571,120 Transfer Payments 2,382,699 2,457,645 3,246,200 2,382,699 2,457,645 3,246,200 Developer Contributions 1,487,856 1,027,355 1,425,600 1,232,781 732,457 1,589,100 2,720,637 1,759,812 3,014,700 New Debt Issued 68,000 284,000 2,167,000 68,000 284,000 2,167,000 Sources of Funds before Transfers 34,803,582 34,999,836 35,738,315 4,135,047 3,842,366 6,838,800 1,476,009 985,886 1,831,000 40,414,638 39,828,088 44,408,115 Transfer from Operating Fund 11,007,572 11,685,292 12,428,683 1,581,277 1,490,914 429,300 12,588,849 13,176,206 12,857,983 Transfer from Capital 10,322,343 11,235,997 11,866,683 10,322,343 11,235,997 11,866,683 Transfers from Reserve/Reserve Funds 890,565 698,216 371,546 11,279,733 12,692,124 15,135,750 12,170,298 13,390,340 15,507,296 35,694,147 35,698,052 36,109,861 26,422,352 28,219,782 34,403,233 13,379,629 13,712,797 14,126,983 75,496,128 77,630,631 84,640,077
Uses of Funds General Government 3,661,339 3,958,930 3,957,407 98,543 236,800 460,000 3,759,882 4,195,730 4,417,407 Protection to Persons & Property 6,251,208 5,825,531 5,479,646 60,319 133,526 671,000 6,311,527 5,959,057 6,150,646 Transportation Services 2,525,953 2,256,217 2,360,932 5,693,240 7,656,792 7,827,750 8,219,193 9,913,009 10,188,682 Environmental Services 7,048,390 7,230,792 7,433,002 6,276,638 5,541,873 9,942,300 13,325,028 12,772,665 17,375,302 Social & Family 36,920 47,010 37,200 - - - 36,920 47,010 37,200 Recreation & Cultural Services 2,941,923 3,087,146 3,259,321 1,837,069 2,265,935 3,147,500 4,778,992 5,353,081 6,406,821 Planning & Development 672,757 712,920 724,370 1,009,744 1,122,907 540,000 1,682,501 1,835,827 1,264,370 Uses of Funds Before Transfers 23,138,490 23,118,546 23,251,878 14,975,553 16,957,833 22,588,550 - - - 38,114,043 40,076,379 45,840,428 Transfer to Operating 890,565 698,216 371,546 890,565 698,216 371,546 Transfer to Capital 11,007,572 11,685,292 12,428,683 11,279,733 12,692,124 15,135,750 22,287,305 24,377,416 27,564,433 Transfer to Reserve/Reserve Funds 1,581,277 1,490,914 429,300 10,322,343 11,235,997 11,866,683 11,903,620 12,726,911 12,295,983 35,727,339 36,294,752 36,109,861 25,297,896 28,193,830 34,455,233 12,170,298 13,390,340 15,507,296 73,195,533 77,878,922 86,072,390
(Increase)/Decrease to Funds 33,192 596,700 - (1,124,456) (25,952) 52,000 (1,209,331) (322,457) 1,380,313 (2,300,595) 248,291 1,432,313
Opening Fund Balance - - - 2,169,808 1,045,352 1,019,400 (28,577,212) (29,786,543) (30,109,000) (26,407,404) (28,741,190) (29,089,600) Closing Fund Balance 33,192 596,700 - 1,045,352 1,019,400 1,071,400 (29,786,543) (30,109,000) (28,728,687) (28,707,998) (28,492,899) (27,657,287)
51 Financial Key Performance Indicators
Financial Key Performance Indicators
While financial statements offer a wealth of information, review can be technical and time-consuming. Financial ratio analysis is an efficient and effective way to review an organization’s financial performance and health.
For the Town of Tecumseh, the following measures have been reviewed and analyzed: Financial Position Operating Surplus/Deficit Asset Consumption Reserves Debt Taxes Receivable
Taken together, these measures give a good picture of the Town’s overall financial health at a particular point in time. Trends in these measures can be used to identify areas of financial strength or weakness.
Municipal benchmark data: Financial ratio analysis in the private sector usually involves comparison to competitor and industry benchmark data. Industry benchmarks for municipalities are difficult to find, so for this analysis, comparisons were made to ratios of other Ontario municipalities. Comparison is made to the average for Essex County municipalities and to the average of SW Ontario municipalities. Note that Essex County averages include municipalities other than the Town and exclude Windsor and Pelee Island. This review was effective and thorough enough to provide insight as to concerns that should be addressed in the near term and suggest overall areas of strength or weakness.
Financial Position
Net Financial Liabilities to Own Source Revenues Ratio
Net Financial Liabilities is net financial debt less net financial assets, not including tangible capital assets. Own Source Revenues are generated by the municipality and do not include items such as grants, donations and development charges. The Net Financial Liabilities ratio is calculated by dividing the Net Financial Liabilities by Own Source Revenues. This measure indicates whether Own Source Revenues are sufficient to cover the financial liabilities of the Town. It is a more comprehensive measure than Net Debt as it includes Accounts Payable, Employee Future Benefits Payable and Other Current Liabilities. There is no industry benchmark ratio, so it is up to each municipality to determine its own target based on future needs.
2017 Business Plan & Budget 52 Financial Key Performance Indicators
Net Financial Liabilities to Own Source Revenue
0.80
0.60
Essex 0.40 County
0.20
0.00
Tecumseh -0.20
SW Ontario -0.40 Source: 2009 2010 2011 2012 2013 2014 2015 FIR SL 53 9910 01 FIR SLC 81 2610 01
Tecumseh 2011 2012 2013 2014 2015
Net Financial Liabilities $ 3,806,558 $ (2,747,599) $ (3,229,539) $ (3,885,105) $ (7,466,874) Own Source Revenue $ 30,624,251 $ 32,530,093 $ 31,908,121 $ 34,788,849 $34,786,368
Ratio 0.12 (0.08) (0.10) (0.11) (0.21) Analysis
The average of SW Ontario municipalities is negative, meaning financial assets are greater than financial liabilities. The Town’s ratio reached negative valuation in 2012 which continues through to 2015. In 2015, there was approximately $4 million less tangible capital acquisitions than the prior year, which results in a decrease to the ratio. The Essex County average is greater than zero, meaning financial liabilities exceed financial assets. This likely can be attributed to the greater use of debt and/or grant funding to fund infrastructure renewal requirements, or the “municipal infrastructure deficit”. This ratio should be reviewed in conjunction with other ratios to determine if it is a concern. For instance, generally speaking, a negative ratio would be considered better than a positive ratio, being that financial assets are greater than financial liabilities; however a negative ratio combined with a poor Asset Consumption ratio could suggest that net financial liabilities are benefitting from a neglect of capital
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Financial Key Performance Indicators
assets. Conversely, a positive ratio, or net debt might not necessarily be concerning if capital asset condition was very good. Recommendation
Having a negative ratio for this measure is preferred and will generally provide the municipality with greater financial flexibility, better borrowing and investing rates. However, it would be considered normal for this ratio to fluctuate over time between positive and negative. A consistently positive ratio may suggest that revenues are not sufficient, particularly if the positive ratio is large. This may ultimately lead to significant increases in taxes and/or erosion of municipal assets and services. This ratio includes Employee Future Benefits Payable and Landfill Post Closure Liability, which are partially funded. Yearly allocations to reserves for these liabilities are warranted and necessary. The Town suspended annual allocations to these reserves in the 2011 budget due to general tax levy pressures and has yet to resume annual allocations. An allocation of $300,000 was made in 2015 using 2014 surplus funds. Recommencing allocations to these reserves should be considered in future budgets. Net Financial Liabilities per Capita Ratio
Net Financial Liabilities are divided by the population to derive the Net Financial Liabilities Per Capita ratio. A positive ratio indicates that financial debt is greater than financial assets. A negative ratio indicates financial assets are greater than financial debt.
Net Financial Liabilities Per Capita 800 Essex County
600
400 SW Ontario 200
- 2009 2010 2011 2012 2013 2014 2015
(200) Source: FIR SLC 70 9945 01 Tecumseh FIR SLC 02 0041 01 (400)
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Financial Key Performance Indicators
Tecumseh 2011 2012 2013 2014 2015
Net Financial Liabilities $ 3,806,558 $ (2,747,599) $ (3,229,539) $ (3,885,105) $ (7,466,874) Population 23,610 23,610 23,610 23,610 23,610 Ratio $ 161.23 $ (116.37) $ (136.79) $ (164.55) $ (316.26) Analysis
The chart above shows that the Town’s net financial liabilities have declined steadily over the five-year period, reaching $(316) per resident by 2015, therefore representing greater financial assets than financial liabilities. The Town’s Net Financial Liabilities Per Capita ratio has improved to a level more favorable than the SW Ontario and Essex County average. Recommendation
As noted previously, this ratio should be analyzed in conjunction with other ratios and provisions should be made to address unfunded liabilities.
Operating Surplus/(Deficit)
An Operating Surplus occurs when Operating Revenues are greater than Operating Expenses. An Operating Deficit occurs when expenses are greater. Operating Surplus/ (Deficit) Ratio
The Operating Surplus Ratio is calculated by dividing the Operating Surplus/(Deficit) by Own Source Revenues. As stated earlier, Own Source Revenues are generated by the municipality and do not include items such as grants, donations and development charges. Own Source Revenues should cover a municipality’s expenses including amortization of assets in order to ensure sustainability.
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Financial Key Performance Indicators
Operating Surplus / (Deficit) Ratio 10.00%
5.00% Tecumseh 0.00%
-5.00%
-10.00% Essex County
-15.00% Source: FIR SLC 81 2610 01 -20.00% FIR SLC 40 9910 07
-25.00% SW Ontario -30.00% 2009 2010 2011 2012 2013 2014 2015
Tecumseh 2011 2012 2013 2014 2015
Operating Surplus/(Deficit) $ (937,215) $ 134,959 $ 617,543 $ 2,710,370 $ (133,380) Own Source Revenue $ 30,624,251 $ 32,530,093 $ 31,908,121 $ 34,788,849 $34,786,368 Ratio -3.06% 0.41% 1.94% 7.79% -0.38% Analysis
The Town has achieved operating surpluses in three of the last five years, with a significant surplus being achieved in 2014. The 2014 surplus benefitted from a large reduction to Town policing costs following the implementation of the OPP New Billing Model. Other factors contributing to the large surplus were greater than anticipated Supplementary tax revenue and Building Permit revenue. Although the Town had deficits in two of the last five years, the results are better than both the SW Ontario average and the local average except for 2010. This was due to non-routine expenses associated with the Town’s share of the City of Windsor’s Sandwich South Employment Lands Trunk Sanitary Sewer project (“ISF works”) which were largely the cause of the significant 2010 Operating Deficit. In the five years illustrated, the percentage is small, either positive or negative, which is preferred. A large negative percentage would be the worst result, indicating a large deficit in relation to own source revenues.
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Financial Key Performance Indicators
Recommendation
The Town should strive to cover costs with own source revenues and reduce reliance on funding from other levels of government. Break-even results or better should be targeted. Courses of action to increase revenues should be explored. Asset Consumption
Asset Consumption represents the extent that the assets have been “used up” in terms of their estimated useful lives. Note that this is an accounting measure and does not reflect the actual physical condition of the assets. Asset Consumption Ratio
The Asset Consumption Ratio is Accumulated Amortization expressed as a percentage of the Historical Cost of all assets. The higher the ratio, the higher the replacement need.
Asset Consumption SW Ontario 41.0% 40.0% 39.0% 38.0% Essex County 37.0% 36.0% 35.0% 34.0% Tecumseh 33.0% 32.0% 31.0% Source: 2009 2010 2011 2012 2013 2014 2015 FIR SLC 51 9910 06 FIR SLC 51 9910 10
Tecumseh 2011 2012 2013 2014 2015
Accumulated Amortization $ 95,862,895 $ 99,725,380 $ 105,055,700 $ 110,419,446 $ 114,335,787 Historical Cost $ 290,124,984 $ 303,279,029 $ 308,421,332 $ 310,467,896 $ 333,589,150 Ratio 33.0% 32.9% 34.1% 35.6% 34.3%
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Analysis
The Town’s Asset Consumption Ratio has ranged from approximately 33% to 36% over the past five years. This means that as a group, one third of the Town’s assets have been “used up”. A generally increasing trend may suggest that more asset replacements are forthcoming in the near future. The Town’s assets, overall, are “newer” than the SW Ontario average and close to the County average. This measure should be used in conjunction with engineering studies to determine the true asset condition and the Town’s Asset Management Plan to better project replacement/refurbishment needs. Recommendation
The Town’s Asset Consumption Ratio should be monitored to ensure that it continues to be stable. It should also be used in conjunction with engineering studies to more accurately establish asset condition and replacement needs. This ratio can also be used to highlight specific areas that should be the focus of engineering studies. Due to the significance of the Town’s investment in Tangible Capital Assets, lifecycle contributions should be reviewed regularly to ensure adequacy. This analysis is conducted within the Town’s Asset Management Plan and through development of a Long-Term Financial Plan. The 2017 budget proposes an increase to the Lifecycle allocation of $346,000 to provide funds for future replacement of recent asset additions.
Reserves
Reserves offer liquidity and allow a municipality to be flexible in addressing operating and capital requirements. Discretionary Reserves as a Percent of Own Source Revenues Ratio
The ratio is calculated by dividing Discretionary Reserves by Own Source Revenues. Discretionary Reserves includes all reserves other than obligatory reserve funds, which have been segregated due to statutory requirements.
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Financial Key Performance Indicators
Discretionary Reserves as a % of Own Source 105% Revenue
95%
Tecumseh 85%
75%
65% Essex County 55%
45% SW Ontario
35% 2009 2010 2011 2012 2013 2014 2015
Tecumseh 2011 2012 2013 2014 2015
Discretionary Reserves $ 23,737,337 $ 29,105,834 $ 28,270,045 $ 28,403,989 $ 29,193,299 Own Source Revenue $ 30,624,251 $ 32,530,093 $ 31,908,121 $ 34,788,849 $ 34,786,368
Ratio 77.51% 89.47% 88.60% 81.65% 83.92% Analysis
The Town’s Discretionary Reserves as a Percent of Own Source Revenues ratio has been relatively stable the past five years, ranging from 75% to 89%. The low of 75% in 2010 is due to the large transfers from reserves to fund significant capital projects such as the North Talbot Trunk and our portion of Windsor’s ISF project. Discretionary Reserves increased significantly in 2012 primarily due to a $3m increase in Lifecycle Reserves and a $1.5m increase to the Sanitary Reserve Fund. The Town’s Discretionary Reserves as a Percent of Own Source Revenues ratio is well above the SW Ontario average and better than the Essex County average. Better than average reserves can likely be attributed to the Town’s lifecycle program started in 2005. In contrast, many municipalities in the province are not or have just recently started planning for infrastructure replacement needs.
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Financial Key Performance Indicators
Recommendation
While it is reassuring that the Town’s reserves are above average, it does not mean that the reserves are adequate. For example, lifecycle reserves do not provide for new infrastructure requirements due to growth. In determining the ideal level of reserves, several factors should be taken into account, such as: Replacement requirements of existing infrastructure New infrastructure requirements Debt and reserve policies Expenditure/service levels Economic climate
A thorough review of the reserves and development of a policy is essential for long-term sustainability. The introduction of a New Infrastructure Levy (NIL) program was implemented in 2015. The purpose of the NIL is to establish a reserve with annual budget allocations to address new infrastructure requirements. In 2015 and 2016, contributions were $200,000 and $700,000 respectively. For the 2017 budget, it is proposed that the contribution be increased by $400,000 to $1,100,000. For 2017 and 2018, it is proposed that $100,000 be added to each year at which point the $1,300,000 target will be fully implemented.
Debt
An Annual Repayment Limit set by the Ministry of Municipal Affairs and Housing limits the amount of debt repayment a Municipality can commit without receiving OMB approval. The limit is based on a maximum of 25% of Own Source Revenues based on the Financial Information Return adjusted for committed debt. The Town’s current ratio of Debt payments to Own Source Revenues, as of 2015 FIR, is 10%. Debt to Reserves Ratio
This ratio expresses total municipal Debt as a percentage of Discretionary Reserves. As previously noted, Discretionary Reserves include all reserves other than obligatory reserve funds, which have been segregated due to statutory requirements.
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Financial Key Performance Indicators
Essex County
Tecumseh
SW Ontario Source: FIR SLC 74 9910 01 FIR SLC 70 6420 01
Tecumseh 2011 2012 2013 2014 2015
Debt $ 29,282,168 $ 29,059,608 $ 26,845,683 $ 24,468,031 $ 22,057,556 Discretionary Reserves $ 23,737,337 $ 29,105,834 $ 28,270,045 $ 28,403,989 $ 29,193,299 Ratio 1.23 1.00 0.95 0.86 0.76 Analysis
The Town adopted an aggressive debt strategy in 2005 which involved the issuance of debt to finance long term capital requirements for sanitary and water purposes to ready the Town for development when circumstances dictate. In addition, as part of the Lifecycle program, the Town began borrowing for roads and bridges to provide full funding for these two categories. Total corporate debt outstanding peaked in 2011 and has gradually decreased since. The Town’s ratio jumped from 0.91 in 2010 to 1.23 in 2011. This is due to the issue of $11.2 million of debt in 2011 to fund the Lakewood Park North and South property acquisitions. A Debt to Reserve ratio of 1.0 is considered prudent.1 The 2012 to 2015 ratios are at or below 1.0.
1 Municipal Study – 2011, BMA Consulting Inc., 2011, p. 5.
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The Town’s debt does not exceed the Annual Repayment Limit set by Ministry of Municipal Affairs and Housing and is similar to the SW Ontario average. The Essex County average for the past few years is much higher due to a significant reduction in one of Essex County’s lower tier’s Reserves during the past few years. Recommendation
Development of a formal debt policy is crucial. Consideration should be given to a Pay as You Go program as an alternative in-part to the use of debt. Taxes Receivable
Total uncollected property taxes as a percentage of total tax levies is one of several measures used to evaluate the economic health of a municipality. An increasing percentage over time may indicate an overall decline in the municipality’s economic health. Taxes Receivable as a Percent of Tax Levies Ratio
Tax Receivable as a % of Tax Levies 12.0%
10.0%
8.0% SW Ontario Tecumseh 6.0%
4.0% Essex County
Source: 2.0% FIR SLC 26 9199 03 FIR SLC 72 0290 09 0.0% 2009 2010 2011 2012 2013 2014 2015
Tecumseh 2011 2012 2013 2014 2015
Taxes Receivable $ 3,667,120 $ 3,777,266 $ 4,136,123 $ 2,871,352 $ 2,523,788 Total Levy $ 42,093,257 $ 42,240,106 $ 42,559,648 $ 44,256,249 $ 44,418,196
Ratio 8.71% 8.94% 9.72% 6.49% 5.68%
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Analysis
Taxes Receivable as a Percent of Tax Levies had been trending upwards in the region from 2007-2010, which was a direct reflection of the economic climate. The percentages for SW Ontario and Essex County decreased to more normal levels by 2012, whereas Tecumseh’s percentage continued to increase. A significant reduction to the Town’s receivable was achieved during 2014 to bring Tecumseh’s ratio in-line with that of SW Ontario and Essex County. Tecumseh’s statistics can be skewed more than our comparators during economic downturns as the Town has a greater concentration of Industrial properties. Recommendation
The Town has worked closely with several properties that are in arrears in an attempt to avoid tax registration and potentially tax sale, including establishing payment plans. This exercise extends the timeframe for properties in arrears to become current and thus, results in an increase to total taxes receivable outstanding. Close attention must continue to be paid to properties in arrears, applying tax registrations where necessary.
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Municipal Performance Measurement Program
Municipal Performance Measurement Program
Background
The Municipal Performance Measurement Program (MPMP) Report was a Provincial program requiring all Ontario municipalities to measure and report to the Province and taxpayers on efficiency and effectiveness measures of their service delivery performance. These measures were calculated on various schedules included in the Financial Information Return (FIR). Effective 2014 this program was discontinued and there is no prescribed reporting requirement.
The program was changed based primarily on the following two factors: The need to streamline municipal report requirements. Only data demonstrated to be important to evidence-based decision making, and that is not available elsewhere using the same methodology, will be collected. The need to improve the level of completeness and accessibility of the data. Focusing on pertinent data points and not having schedules repopulated will simplify the collection process and better address data inconsistencies.
FIR schedule 80D: statistical data will be provided to collect data needed to develop an established set of standardized performance measures. The province has made available public reporting templates and continues to provide multi-year reports for the MPMP measures based on data reported by municipalities.
The Town of Tecumseh believes in the following criteria excerpted, in part, from the former MPMP program; namely that services measured should meet the following criteria: Reflect major expenditure areas for municipalities Reflect high interest and value to the public Have data that is relatively easy to collect Fall under municipal responsibility
The goal of a measurement reporting program should be to assist municipalities to be efficient and deliver value for local services. Other reasons for its importance to municipalities include: Measurement helps improve performance Performance measurement strengthens accountability Performance measurement stimulates productivity and creativity
The Town is beginning with a pared down version of prior years’ measures with the anticipation that a more fulsome set of measures will be developed over the next couple of years.
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Comments
The following tables contain 2015 measures with comparative values for 2014 years where measures have been consistently calculated.
Notable efficiency and/or effectiveness differences for 2015 include: General Government – The measure increased from 9.0% to 10.3% in 2015 due to one-time legal fees incurred. Police Services – The operating costs per person have decreased by $20.14 due to the new OPP costing formula. Contract costs are slated to decrease $1.8 million over a five year period. Public Works – The operating costs for paved roads per lane kilometer have increase from $2,312 to $7,832 in 2015 largely due to an additional $425k spent on asphalting and a $310k loss on disposal re: Manning Road capital works (recorded for financial statement purposes). Winter Control – The operating cost per lane kilometres maintained in winter decreased from $1,264 to $1,096 in 2015. This decrease is attributable to a milder winter in 2015 compared to the severe winter season of 2014 which resulting in significant salt and overtime costs. Storm – The measure increased from $1,035.74 in 2014 to $2,313.17 in 2015 largely due to $85k of Manning Road works that were expensed (i.e. not capitalized) for financial statement purposes.
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Municipal Performance Measurement Program 2015
General Government
Results Results Year over Year GENERAL GOVERNMENT DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Operating costs for Operating costs for governance and corporate governance and corporate $2,772,609 $2,211,752 management as a management 10.3% 9.0% 1.3% percentage of Total Total Municipal Operating $26,891,896 $24,668,780 Municipal Operating Costs Costs
Comment:
The Town of Tecumseh provides centralized corporate support for services such as payroll, accounting and information technology for all departments and boards. A centralized support model may result in a higher measurement than a decentralized model where more costs are allocated directly to service areas.
Operating costs for governance and corporate management are higher in 2015 due to one-time legal fees.
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Municipal Performance Measurement Program 2015
Fire Services
Results Results Year over Year FIRE SERVICES DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Operating costs for Fire Operating costs for fire $1,392,750 $1,344,746 Services services per $1,000 of 0.51$ 0.50$ $ 0.01 Total Property property assessment. $2,728,693 $2,666,579 Assessment/$1,000
Results Results Year over Year FIRE SERVICES DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Total number of Number of residential fire residential fire related 0 0 related injuries per 1000 civilian injuries 0.000 0.000 0.000 persons. Total population / 1,000 23.610 23.610
Results Results Year over Year FIRE SERVICES DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Total number of Number of residential fire residential fire related related fatalities averaged 0 0 civilian fatalities averaged 0.000 0.000 0.000 over 5 years per 1,000 for 2009 to 2013 persons Total population / 1,000 23.610 23.610
Results Results Year over Year FIRE SERVICES DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Number of residential Total number of 3 10 structural fires per 1,000 0.340 1.132 -0.793 residential structural fires households Total households/1,000 8.832 8.832
Comment:
The Tecumseh Fire Service is comprised of 3 salaried & 1 clerical administration staff and 38 volunteer firefighters. There was no change to Fire Services operations in 2015, resulting in negligible change to the operating costs measure year over year.
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Municipal Performance Measurement Program 2015
Police Services
Results Results Year over Year POLICE SERVICES DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Operating costs for Police Operating costs for Police $4,545,157 $5,020,486 Services 192.51$ 212.64$ -$ 20.13 Services per person. Total Population 23,610 23,610
Results Results Year over Year POLICE SERVICES DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Total number of actual Violent crime rate per 91 78 incidents of violent crime 3.854 3.304 0.551 1,000 persons. Total population / 1,000 23.610 23.610
Results Results Year over Year POLICE SERVICES DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Total number of actual Property crime rate per incidents of property 439 298 18.594 12.622 5.972 1,000 persons. crime Total population / 1,000 23.610 23.610
Results Results Year over Year POLICE SERVICES DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Total number of actual Total number of actual incidents of other criminal incidents of other 44 26 code offences, except Criminal code offences, 1.864 1.101 0.762 traffic except traffic per 1,000 persons Total population / 1,000 23.610 23.610
Results Results Year over Year POLICE SERVICES DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Total number of actual Total crime rate per 1,000 incidents of other persons (Criminal Code 574 402 Criminal Code offences, 24.312 17.027 7.285 offences, excluding excluding traffic traffic), per 1,000 persons Total population / 1,000 23.610 23.610
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Results Results Year over Year POLICE SERVICES DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Total number of youths Youth crime rate per 1,000 cleared by charge or 18 19 8.633 9.113 ‐0.480 youths. cleared otherwise Youth population / 1,000 2.085 2.085
Comment:
Police services are provided under contract with the Ontario Provincial Police (OPP). Contracted force includes 0.17 Inspector, 0.47 Staff Sergeant, 3.56 Sergeants and 28.33 constables for a total uniformed complement of 32.53 members.
Effective 2015, there was a new OPP costing formula for allocating costs to municipal contracts. Contract costs should be reduced approximately $1.8 million upon full implementation over a five year period.
2017 Business Plan & Budget Municipal Performance Measurement Program 2015
Building Permit and Inspection Services
BUILDING PERMIT AND Results Results Year over Year DEFINITION Data for 2015 Data for 2014 INSPECTION SERVICES 2015 2014 Increase/Decrease Operating costs for Total costs for Building building permit and Permit and Inspection $365,717 $309,140 inspection services per Services 10.50$ 14.90$ -$ 4.39 $1,000 of construction Total Value of $34,822 $20,754 activity. Construction
Comment:
Total value of construction can vary significantly from year to year depending on permits issued. Construction activity in 2015 was higher than the prior year.
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Municipal Performance Measurement Program 2015
Public Works
Results Results Year over Year ROADWAYS DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Operating costs for paved Operating costs for paved $3,015,313 $2,125,037 (hard top) roads (hard top) roads per lane 7,831.98$ 5,519.58$ $ 2,312.41 Total paved (hard top) kilometre 385 385 lane kilometres
Comment:
Wages and vehicle maintenance costs for Public Works staff are not separated by type of duty. This would result in a higher operating cost figure compared to municipalities that allocate costs on another basis.
The measurement was significantly higher in 2015 over the prior year due to an additional $425k spent on asphalting and a $310k loss on disposal re: Manning Road capital works.
Results Results Year over Year ROADWAYS DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Number of paved lane Percentage of paved lane kilometres rated good to 280 277 kilometres where the very good 72.7% 71.9% 0.8% condition is rated as good Total number of paved to very good. 385 385 lane kilometres tested
Comment:
Pavement condition is rated using a Pavement Condition Index (PCI) such as the Index used by the Ontario Good Roads Association (OGRA) or the Ministry of Transportation’s Roads Inventory Management System (RIMS).
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Results Results Year over Year BRIDGES AND CULVERTS DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Number of bridges and culverts where the condition of primary Percentage of bridges and components is rated as 15 14 culverts where the good to very good, 93.8% 87.5% 6.3% condition is rated as good requiring only to very good maintenance Total number of bridges 16 16 and culverts
Comment:
A bridge or culvert is rated as being in good to very good condition if distress to the primary components is minimal, requiring only maintenance. Primary components are the main load carrying components of the structure, including the deck, beams, girders, abutments, foundation etc.
Results Results Year over Year WINTER CONTROL DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Operating costs for winter Operating costs for winter maintenance of roadways, $421,920 $486,614 maintenance of roadways, excluding sidewalks and excluding sidewalks and parking lots 1,095.90$ 1,263.93$ -$ 168.04 parking lots, per lane kilometre maintained in Total lane kilometres 385 385 winter maintained in winter
Comment:
Winter control operating costs include only expenses directly related to winter control services such as wages and benefits for clearing roads, salt purchases, contracts for clearing roads, maintenance to snow vehicles only. No overhead or vehicle maintenance costs or patrol costs are allocated to winter control.
The winter of 2014 had significantly more snow events resulting in significantly higher salt costs and overtime for snow clearing.
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Municipal Performance Measurement Program 2015
Transit
Results Results Year over Year CONVENTIONAL TRANSIT DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Operating costs for Operating costs for $269,612 $259,523 conventional transit conventional transit per Total number of regular 9.35$ 9.26$ $ 0.08 regular service passenger service passenger trips on 28,846 28,012 trip conventional transit
Results Results Year over Year CONVENTIONAL TRANSIT DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Total number of regular Number of conventional service passenger trips on 28,846 28,012 transit passenger trips per conventional transit 1.67 1.62 0.05 person in the service area in a year Population in service area 17,274 17,274
Comment:
The transit system was implemented in December 2009. There was no change to Transit operations in 2015, resulting in negligible change to measures year over year.
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Municipal Performance Measurement Program 2015
Wastewater
Results Results Year over Year WASTEWATER (SEWAGE) DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Operating costs for the Costs for Wastewater $868,294 $821,388 collection/conveyance of Collection/Conveyance 7,822.47$ 7,822.47$ 7,399.89$ $ 422.58 wastewater per kilometre Total KM of Wastewater 111 111 of wastewater main. Mains
Results Results Year over Year WASTEWATER (SEWAGE) DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Costs for Wastewater Operating costs for the $1,604,609 $1,462,652 Treatment and Disposal treatment and disposal of 192.47$ 173.60$ $ 18.87 Total megalitres of wastewater per megalitre 8,336.727 8,425.248 Wastewater Treated
Results Results Year over Year WASTEWATER (SEWAGE) DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Costs for Wastewater Operating costs for the collection/conveyance, $2,472,903 $2,284,040 collection/conveyance, treatment and disposal treatment, and disposal of 296.63$ 271.09$ $ 25.53 wastewater per megalitre Total megalitres of 8,336.727 8,425.248 (integrated system) Wastewater Treated
Results Year over Year WASTEWATER (SEWAGE) DEFINITION Data for 2015 Results 2015 Data for 2014 2014 Increase/Decrease
Number of wastewater Total number of backed 0 1 main backups per 100 up wastewater mains 0.00 0.90 -0.9 kilometres of wastwater Total kilometres of 1.11 1.11 main in a year wastewater mains/100
Comment:
Sewage is treated by the City of Windsor. There were no changes to operations, resulting in fairly consistent measures year over year.
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Water
Results Results Year over Year DRINKING WATER DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Costs for the Treatment of Operating costs for the $1,386,349 $1,277,112 Drinking Water treatment of drinking 370.75$ 356.33$ $ 14.42 Total Megalitres of water per megalitre 3,739.36 3,584.09 Drinking Water Treated
Results Results Year over Year DRINKING WATER DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Costs for the Operating costs for the Distribution/Transmission $2,248,034 $1,730,820 distribution/transmission of Drinking Water of drinking water per 10,035.87$ 7,831.76$ $ 2,204.10 Total KM of Water kilometre of water Distribution/Transmission 224.00 221.00 distribution pipe Pipe
Results Results Year over Year DRINKING WATER DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Operating costs for the Costs for the treatment and Distribution/Transmission $3,634,383 $3,007,932 distribution/transmission of Drinking Water 971.93$ 971.93$ 839.25$ $ 132.68 of drinking water per Total KM of Water megalitre (integrated Distribution/Transmission 3,739.36 3,584.09 system) Pipe
Results Results Year over Year DRINKING WATER DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Number of water main Number of water main 23 30 breaks in a year breaks per 100 kilometres Total Kilometres of water 10.27 13.57 -3.3 of water distribution pipe distribution/transmission 2.24 2.21 in a year pipe/100
Comment:
Operating costs for water distribution/transmission increased in 2015 largely due to $362k spent on the anode protection program.
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Garbage Collection/Disposal
SOLID WASTE Results Results Year over Year DEFINITION Data for 2015 Data for 2014 MANAGEMENT 2015 2014 Increase/Decrease Operating costs for Costs for Garbage $478,214 $482,309 garbage collection per Collection 54.15$ 54.61$ -$ 0.46 household Total Households 8,832.00 8,832.00
SOLID WASTE Results Results Year over Year DEFINITION Data for 2015 Data for 2014 MANAGEMENT 2015 2014 Increase/Decrease Operating costs for $811,510 $776,872 garbage disposal per Costs for Garbage Disposal 91.88$ 87.96$ $ 3.92 household Total Households 8,832.00 8,832.00
Comment:
The contract for solid waste collection is fixed based on the number of households. The Town of Tecumseh reports on a per household basis, versus a per tonne basis, to better reflect the drivers for garbage collection and disposal.
The municipality pays tipping fees for the landfill which is jointly owned by the County of Essex and City of Windsor.
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Municipal Performance Measurement Program 2015
Parks & Recreation
Results Results Year over Year PARKS DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Operating costs for parks Costs for Parks $1,684,787 $1,523,068 71.36$ 71.36$ 64.51$ $ 6.85 per person Total Population 23,610 23,610
Results Results Year over Year PARKS DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Costs for Recreation Operating costs for $139,980 $60,326 recreation programs per Programs 5.93$ 2.56$ $ 3.37 person Total Population 23,610 23,610
Results Results Year over Year PARKS DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Operating costs for Costs for Recreation $1,601,179 $1,468,982 recreation facilities per Facilities 67.82$ 62.22$ $ 5.60 person Total Population 23,610 23,610
Results Results Year over Year PARKS DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Total kilometres of trails Total kilometres of trails 27 26 1.14 1.10 0.04 per 1,000 persons Total population/1,000 23.61 23.61
Results Results Year over Year PARKS DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Square metres of indoor Square metres of indoor recreation facilities 10,786 10,786 recreation facilities 456.8 456.8 0.0 (municipally owned) (municipally owned) Total population/1,000 23.61 23.61
2017 Business Plan & Budget 77
Municipal Performance Measurement Program 2015
Results Results Year over Year PARKS DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease
Square metres of outdoor Square metres of outdoor recreation facility space 27,330 27,330 recreation facility space 1,157.6 1,157.6 0.0 per 1,000 persons (municipally owned) (municipally owned) Total population/1,000 23.61 23.61
Comment:
There were no significant changes to operations as reflected in the measures.
2017 Business Plan & Budget 78
Municipal Performance Measurement Program 2015
Planning
Results Results Year over Year LAND USE PLANNING DEFINITION Data for 2015 Data for 2014 2015 2014 Increase/Decrease Number of new residential units located 106 23 Percentage of new within settlement areas residential units located 97% 88% 0.1 Total number of new within settlement areas. residential units within 109.00 26.00 the entire muncipality
2017 Business Plan & Budget 79
Elected Representative Mayor Gary McNamara Deputy Mayor Joe Bachetti
Councillors Ward 1 – Andrew Dowie Ward 1 – Rita Ossington Ward 2 – Bill Altenhof Ward 3 – Brian Houston Ward 4 – Tania Jobin ORGANIZATION CHART Town Manager Administrative Executive Assistant Assistant to Mayor & Chief Administrative Officer to CAO
Council
Department Department Director
Director Director Public Director Financial Director Planning Information & Director Director Corporate Works & Director Parks &
Services & & Building Communication Fire Services & Services & Clerk Environmental Recreation Services Treasurer Services Services Fire Chief Services
Deputy Area Manager
Manager Manager Building
/ Deputy Treasurer & Manager Roads & Manager Manager Strategic Manager Parks & Manager Town Manager Deputy Fire Chief Deputy Clerk Manager Water Recreation Services & Chief Manager Tax Collector Fleet Engineering Initiatives Horticulture Facilities & Wastewater Programs & Events Building Official Planning Services Services
/ Officer / Administrative Assistant Fire Prevention Human Resources Supervisor Recreation to Director Corporate Officer Officer Programs & Events Assistant Services & Clerk
Clerk II Admin Financial Analyst Crossing Guard Clerk II Admin Public Works Leader Drainage Landscape Building Maintenance Development Systems Analyst Water Leader Clerk II Admin Clerk II Admin Junior Planner Purchasing Officer Alternate Crossing University of Clerk I Admin Public Works – Storm Superintendant/ Technician/ Facility Attendant Officer Water Employee PT Clerk II Guard Windsor Intern Clerk II Admin Sewer Operator Engineering Groundskeeper PT Facility Operator Building Officer Clerk I Financial Student Employee Admin Clerk II Financial Student Employee Public Works Labourer Technologist Parks Labourer Concession/Rink Clerk II Admin Volunteer PT Clerk II Seasonal Employee – Seasonal Employee Monitor Employee GIS Technician Firefighters Financial Public Works – Parks Leader Student Employee Student Employees Seasonal Employee Front Line Staff Co-op Student – Parks Student Employee Pool Coordinator Lifeguard
Day Camp Coordinator Day Camp Counsellor
80 Last Revised by Corporate Services & Clerk Department – October 17, 2016 Staffing Resources
2016 Staffing Resources 2015 Restated 2017 2018 2019 Budget Budget Proposed Outlook Outlook Financial Services 7.99 8.99 8.99 8.99 9.99 CAO 2.00 3.00 3.00 3.00 3.00 Municipal Intern Program 0.50 0.00 0.41 0.41 0.41 Council 0.60 0.60 0.60 0.60 0.60 Total CAO 3.10 3.60 4.01 4.01 4.01 Information Technology 4.00 4.00 4.00 4.00 4.00 Corporate Services/Clerk 5.35 5.10 5.56 6.10 6.10 Human Resources 1.20 1.20 1.20 1.20 1.20 Crossing Guards 2.02 2.02 2.02 2.02 2.02 Total Corporate Services/Clerk 8.57 8.32 8.78 9.32 9.32 Fire Services 9.65 9.65 9.65 9.92 9.92 Roadways 9.00 9.13 9.00 9.00 9.00 Winter Control 1.24 1.24 1.36 1.36 1.36 Agriculture & Reforestation 1.00 1.00 1.42 1.42 1.42 Storm Sewer 0.00 1.00 1.00 1.00 1.00 Total Public Works & Environmental Services 11.24 12.37 12.78 12.78 12.78 Maintenance 1.40 1.40 1.40 1.40 1.40 Parks 12.58 13.21 14.37 14.72 14.72 Parks Buildings 0.25 0.91 0.91 0.91 0.91 Arena Administration/Rink 8.90 8.90 9.29 9.29 9.29 Concession 1.01 1.01 1.08 1.08 1.08 Recreation Programs 1.41 2.35 2.35 2.35 2.35 Pool 3.13 3.46 3.46 3.46 3.46 Corn Festival 0.40 0.40 0.00 0.00 0.00 Total Parks & Recreation 29.08 31.64 32.86 33.21 33.21 Building Services 3.04 3.35 2.90 2.90 2.90 By-law Enforcement 0.74 1.30 1.40 1.40 1.40 Planning Services 2.61 2.65 2.75 2.75 2.75 Committee of Adjustment 0.50 0.40 0.65 0.65 0.65 Transit 0.30 0.30 0.30 0.30 0.30 Total Planning & Building Services 7.19 8.00 8.00 8.00 8.00 Sanitary Sewer 1.50 1.50 1.50 1.50 1.50 Water General 2.50 2.50 2.50 2.50 2.50 Watermain 8.62 8.62 8.62 8.62 8.62 Total Water & Wastewater 12.62 12.62 12.62 12.62 12.62 Total Corporation 93.44 99.19 101.69 102.85 103.85
2017 Business Plan & Budget
81 Section 2 Overview
Staffing Resources Summary
An overall increase of 2.5 Full-Time Equivalent (FTE) employees is proposed for 2017. Additional staff resources are required to facilitate desired service level enhancements and/or increased workloads due to a variety of factors including: Increasing development activity Expanding infrastructure Expanding legislative requirements and community initiatives Extended parks facility operating hours Expanded recreation programming Increased resources towards drain and roadside maintenance works
Staffing increases are supported by “Recommended New Staffing Enhancements” (RNSE) forms for enhancements that are considered permanent in nature. The form contains sections on: Description of Enhancement Justification for the Staffing Enhancement (physical condition, demand, functionality) Concerns associated with current situation Impact of not Proceeding in 2017 (Health & Safety, risk management, quality of service, quality of life, environmental) Budget Impact Link to strategic priorities
RNSE forms can be found in this section following the Staffing Resources summary page.
2017 Business Plan & Budget 82
Section 2 Overview
The net increase is a result of the following additions and deletions: Additions: o CAO 0.41 Provision for Intern o Corporate Services 0.46 Provision for Deputy Clerk (mid-year implementation) o Parks 0.69 2 Student labourers o Parks 0.47 Additional labour hours for Seasonal staff o Drainage 0.42 Provision for 1 Student
Deletions – None
2017 Business Plan & Budget 83
2017 Recommended New Staffing Enhancements
Position: Municipal Intern
Department: CAO
Service Area: Administration
Description of enhancement:
This temporary position would provide a university student the opportunity to work for three to four months as a Municipal Intern. The general objectives for this position are:
To provide the candidate with exposure to operations and decision-making processes across the services provided by the Town. To develop a candidate who may consider a career in local government either here or elsewhere in the municipal sector.
The position would involve working closely with the Chief Administrative Officer and the senior management team in a variety of department settings. The Intern will be attached to the CAO’s office and report to the CAO directly. Over the course of the internship, the CAO and each department head will allow the intern to “shadow” each of the senior management team to gain an understanding of the operational priorities and decision-making processes in their respective departments.
Responsibilities would include, but not be limited to: research and data collection, report writing, customer service, public education, special projects, and general administrative duties.
Justification for the staffing enhancement: (physical condition, demand, functionality)
Given current retirement and employment trends in municipal government, there is a critical need to attract and train the next generation of competent municipal leaders. This internship position is intended to provide a student with valuable hands-on experience in the areas of public administration. The intern would be well positioned to closely observe the daily operations in all service areas to gain a greater understanding of local government administration.
In the past, the Town has successfully participated in the Ontario Municipal Internship Program (no longer operating), as well as a number of University, College and Secondary School based programs.
Impact of not proceeding in 2017: (Health & Safety, risk management, quality of services, quality of life, environmental)
This position is intended to be an annual internship for a College or University student to develop a municipal career.
2017 Business Plan & Budget
84
2017 Recommended New Staffing Enhancements
Budget impact:
The estimated cost for adding this position is $ 20,000 including wages and benefits. Also included in this amount is an allocation for professional development activities.
Link to strategic priorities:
No. 2015-16 Strategic Priorities Applicable Make the Town of Tecumseh an even better place to live, work and invest through a 1. shared vision for our residents and newcomers.
Ensure that the Town of Tecumseh’s current and future growth is built upon the 2. principles of sustainability and strategic decision-making.
Integrate the principles of health and wellness into all of the Town of Tecumseh’s 3. plans and priorities.
Steward the Town‘s “continuous improvement” approach to municipal service 4. delivery to residents and businesses.
Demonstrate the Town’s leadership role in the community by promoting good 5. governance and community engagement, by bringing together organizations serving the Town and the region to pursue common goals.
2017 Business Plan & Budget
85 2017 Recommended New Staffing Enhancements
Position: Deputy Clerk
Department: Corporate Services & Clerk
Service Area: Corporate Services & Clerk
Description of enhancement:
Under the direction of the Director Corporate Services & Clerk, the Deputy Clerk is responsible for planning, coordinating, implementing and monitoring Council and Committee functions; attending Council and Committee meetings; preparing Council and Committee agenda packages and minutes; performing statutory duties in the absence of the Clerk; acting as a Commissioner for Oaths; researching regulations; maintaining confidential files and records; assisting in maintaining and administering the Town’s records management program, including the destruction of municipal records, in accordance with the relevant policies, procedures and by-laws. The Deputy Clerk also has responsibilities in relation to licensing services, vital statistics and municipal elections.
Justification for the staffing enhancement: (physical condition, demand, functionality)
Workload volume, timely response, sensitivity to confidential matters and the expected quality and level of response to various council, corporate and committee services requires an additional resource to assist and support the Director Corporate Services & Clerk. This office is highly active, is responsible to Council, and provides human resource and administrative support to all departments, as well as six (6) committees and the Golden Age Club.
In addition, the growing demand, responsibilities and complexities related to legislation and legislative changes now support the need for the Town to ensure that its interests and responsibilities are carried out timely and effectively.
Concerns associated with current situation:
Currently, the Corporate Services & Clerks Department is led by the Director Corporate Services & Clerk with support from a Deputy Clerk and an Administrative Assistant in the areas of council, administrative, legislative, public relations and committee services; and a Human Resources Officer in relation to human resource services.
There are growing duties and responsibilities of the Clerk and municipalities under various legislation and regulations including, but not limited to, the Municipal Act, 2001, Municipal Elections Act, Municipal Freedom of Information and Protection of Privacy Act, Municipal Conflict of Interest Act, Occupational Health & Safety Act, Employment Standards Act, Pay Equity Act, and Accessibility for Ontarians’ with Disabilities Act, and changes under such legislation as Bill 8, Public Sector and MPP Accountability and Transparency Act, 2014.
2017 Business Plan & Budget 86
2017 Recommended New Staffing Enhancements
Additional resources are necessary to properly and effectively research and address the requirements of legislation, including development and implementation of by-laws, policies and procedures.
In relation to Council and Administrative support, there has been a rise in the number of public and regular meetings as a result of the increased planning and drainage activities in the Town. The increase in drainage activities has also brought a greater need for holding of meetings for the Court of Revision and potential for Tribunal Hearings. Enhanced and diverse communications have been directed by Council and legislative notifications for which the Department is responsible for providing in all areas.
There is an expanded role of the Department in committee support, not only in relation to attending numerous meetings and preparing agenda packages, but planning, coordinating, implementing and monitoring committee activities and events. To be effective, additional resources are required to support the committees and the ambitious initiatives they are eager to undertake and offer to the community in the coming years. The Department supports the Cultural & Arts Advisory, Heritage, Accessibility and Corn Fest Committees, and most recently the Youth and Senior Advisory Committees.
Workload volume continues to increase in relation to human resources and providing support to all departments, in particular with respect to recruitment, and responsibilities relating to training and the health & safety program. In addition, legislation and regulations continue to demand review and updates of human resources and health & safety policies, procedures and training, and maintenance of Pay Equity. Contractual obligations need to be continually met. Additional human resources administrative support is needed and could be provided by the Administrative Assistant, by distributing some of that position’s current responsibilities to the Deputy Clerks.
As result of Bill 8 Public Sector and MPP Accountability and Transparency Act, 2014, a comprehensive records management and complaint tracking system must be developed and maintained. While the Town has some systems in place, extensive enhancements must be made in order to meet the new legislative requirements and responsibilities placed on the Clerk and the municipality to be accountable and transparent.
Corporate Services are limited by the current staffing complement. With the addition of a second Deputy Clerk, service areas could be expanded to include marriage licensing and ceremonies, as offered in other neighboring communities. Vital statistics duties continue to rise, as reflected in the annual increase in number of death registrations and burial certificates. Service requests for commissioning have also increased. There is a growing demand for alley closures, which are being undertaken on a limited basis currently due to a lack of resources. A second Deputy Clerk would also assist in meeting these service demands and offer timelier customer service.
2017 Business Plan & Budget 87
2017 Recommended New Staffing Enhancements
Impact of not proceeding in 2017: (Health & Safety, risk management, quality of services, quality of life, environmental)
Legislative requirements and matters of effective administrative support cannot be addressed in a timely, effective and adequate manner without proper resources and staff commitment.
A corporate wide records management, claim and complaint tracking system must be implemented to meet the requirements of Bill 8 and maintained into the future. A comprehensive review of policies and procedures must also be undertaken, implemented and monitored ongoing for compliance in accordance with various legislation.
There are significant personal and corporate penalties for non-compliance with legislation and exposure to liability. Consequences for non-compliance with the legislative could result in a loss of confidence and trust by the public and staff.
The current support offered to committees is not as effective, as it could be with the addition of a second Deputy Clerk. The Deputy Clerk would offer better council, administrative and committee support and assistance in properly planning, coordinating, implementing and monitoring, council and committee activities and events.
Budget impact:
The addition of a second Deputy Clerk would add an additional $100,000 to the Corporate Services budget.
Link to strategic priorities:
No. 2015-16 Strategic Priorities Applicable Make the Town of Tecumseh an even better place to live, work and invest through a 1. shared vision for our residents and newcomers.
Ensure that the Town of Tecumseh’s current and future growth is built upon the 2. principles of sustainability and strategic decision-making.
Integrate the principles of health and wellness into all of the Town of Tecumseh’s 3. plans and priorities.
Steward the Town‘s “continuous improvement” approach to municipal service 4. delivery to residents and businesses.
Demonstrate the Town’s leadership role in the community by promoting good 5. governance and community engagement, by bringing together organizations serving the Town and the region to pursue common goals.
2017 Business Plan & Budget 88
2017 Recommended New Staffing Enhancements
Position: Parks Students
Department: Parks & Recreation
Service Area: Tecumseh
Description of enhancement:
Increase the Parks summer student complement by 2 additional positions equal to .69 FTE.
Justification for the staffing enhancement: (physical condition, demand, functionality)
One of the Tecumseh Parks Department goals is to maintain outdoor recreation facilities, parks, open spaces, and to assist, where required, to facilitate special events in order to enhance the quality of life for residents and visitors to Tecumseh. We strive to keep the outdoor recreation facilities, parks and open spaces clean, neat and safe for all users.
Over the past number of years the Town of Tecumseh has added additional parkland to our inventory and upgraded outdoor recreation facilities and open spaces. This has required additional staffing resources. With these upgrades and continued growth of our minor sporting associations, the usage of our sports fields is continually growing each year. Registration numbers in soccer alone are constantly increasing, moving our current inventory to capacity.
Our current park inventory for ball diamonds is sufficient; however, there is a demand for additional soccer fields. In order to meet these demands additional partnerships with the local school boards to utilize their fields will be required. As schools historically do not maintain these fields on a regular basis, our staffing resources would be required to cut these additional fields.
In addition with the consistent upgrades to our parks and facilities the demand has dramatically increased for our parks pavilion and weekend events. These rentals and events created the need for additional staffing resources to maintain the grounds, washrooms as well as required set up and clean up specifically reflective of the pavilion rentals. We are seeing multiple rentals on the same day, one in the morning and one in the afternoon, for the same pavilion facility, and to ensure our renters are satisfied with the condition of the grounds some clean up and setup are required.
Currently our staffing resources are scheduled mainly Monday through Friday. Minimum staff is scheduled to work weekends with the goal of maintaining some of the grounds, and opening and closing the various washroom facilities. Our parks and outdoor recreation facilities are used heavily on the weekends, over the past number of years we have received numerous concerns and complaints about the conditions of these facilities after heavy weekend usage. In addition it takes a number of staffing hours on Monday to go to these parks and facilities to clean up.
2017 Business Plan & Budget 89
2017 Recommended New Staffing Enhancements
The addition of the requested 2 students will allow for the scheduling of 2 students for the day and afternoon shifts on Friday, Saturday and Sunday. This will allow for adequate coverage to ensure not only the sporting fields are being maintained on the weekend during their heaviest usage but as well attention can be given to the other parks and their scheduled events, specifically but not limited to (Lakewood, Lacasse, McAuliffe) which not only have sporting facilities on site but other amenities that attract residents to use these parks, Friday through Sunday.
The 2 additional students would also be scheduled to provide assistance for park setup preparations for community and rental events where required. Currently staff has to be reassigned from the turf cutting crews to undertake these duties and that leaves the turf crews short.
The current staffing levels struggle to keep the turf cut and maintain all of our outdoor recreation facilities, parks, and open spaces during the week days. At present, we cannot provide the required scheduling of additional staff on weekends in order to keep the above mentioned facilities maintained on a regular basis.
Current staffing levels and schedule:
Position Total Staff Sunday Monday Tuesday Wednesday Thursday Friday Saturday Full Time Staff 3 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm Seasonal Lead 1 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm Seasonal Staff 5 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm Students 10 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm Students 2 2pm - 10pm 2pm - 10pm 2pm - 10pm 2pm - 10pm 2pm - 10pm Students 1 7am-3pm 7am - 3pm 7am - 3pm 7am - 3pm 7am-3pm Students 1 2pm-10pm 2pm-10pm Total Students 14
Proposed staffing levels and schedule:
Position Total Staff Sunday Monday Tuesday Wednesday Thursday Friday Saturday Full Time Staff 3 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm Seasonal Lead 1 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm Seasonal Staff 5 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm Students 10 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm Students 2 2pm - 10pm 2pm - 10pm 2pm - 10pm 2pm - 10pm 2pm - 10pm Students 2 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm 7am - 3pm Students 2 2pm - 10pm 7am - 3pm 7am - 3pm 7am - 3pm 2pm - 10pm Total Students 16
Concerns associated with current situation:
Residents of the Town have become accustomed to a very high standard of maintenance for the existing parklands. There has been a significant expansion in the parks system in recent years, especially with the addition of Lakewood Park, and in the past year the new amenities that have been added. We continually
2017 Business Plan & Budget 90
2017 Recommended New Staffing Enhancements redeploy existing staffing resources to not only maintain Lakewood in excellent condition but also to the various special event setups required throughout all 4 wards. This has resulted in a reduction in the maintenance standards for some of the other properties maintained by park’s staff.
Proper regular maintenance is also not being provided to some of our key municipal facilities on the weekends. Council and Administration consistently receive complaints/concerns from our user groups and outdoor facility rentals (park pavilions) about the condition of and cleanliness of rented shelters. Current staffing resources are being used on Mondays for weekend cleanup, and Fridays for weekend setup. This results in staff falling behind on regular turf cutting and horticultural garden maintenance.
Impact of not proceeding in 2017:
If we do not proceed with adding the requested additional staffing levels in 2017, we will continue to struggle to provide the maintenance service levels that our community expects. We continue to grow our outdoor facilities and our residents anticipate that their expected levels of service will be provided for any current or additional amenities we add to our inventory. By way of example, in 2017 Lakewood Park trail is now paved, as well the park has a number of new amenities added such as a children’s climbing rock, disk golf and outdoor fitness equipment , which will require additional maintenance time. Another example is the addition of trash containers along the pathway which will be heavily used and will require additional staff time to keep the containers serviced.
Budget impact:
The addition of the 2 new student positions would add an additional $27,000 to the parks budget. This would include a budget of 1,848 new hours or .69 FTE.
2017 Business Plan & Budget 91
2017 Recommended New Staffing Enhancements
Link to strategic priorities:
No. 2015-16 Strategic Priorities Applicable Make the Town of Tecumseh an even better place to live, work and invest through a 1. shared vision for our residents and newcomers.
Ensure that the Town of Tecumseh’s current and future growth is built upon the 2. principles of sustainability and strategic decision-making.
Integrate the principles of health and wellness into all of the Town of Tecumseh’s 3. plans and priorities.
Steward the Town‘s “continuous improvement” approach to municipal service 4. delivery to residents and businesses.
Demonstrate the Town’s leadership role in the community by promoting good 5. governance and community engagement, by bringing together organizations serving the Town and the region to pursue common goals.
2017 Business Plan & Budget 92
2017 Recommended New Staffing Enhancements
Position: Drainage – Summer Student
Department: Public Works & Environmental Services
Service Area: Tecumseh
Description of enhancement:
The Public Works & Environmental Services Department requests a Drainage summer student from May through September.
Justification for the staffing enhancement: (condition, demand, functionality)
It is the goal of the Public Works and Environmental Service Department (PWES) to deliver timely repair, maintenance and improvements to the Town’s drainage infrastructure for the benefit of the landowners who use the drains.
Over the past three years the Town of Tecumseh has experienced a large number of drainage requests for the repair and/or maintenance of municipal drains. This in concert with the advanced age of the last known Engineer’s Report or lack of maintenance work on many of the drains, has led to a significant rise in the demand for services from PWES needed to fulfill the incoming drainage requests.
In order to carry out maintenance and repairs on the drains, the Drainage By-Laws must be kept updated as information in the watershed changes. To accomplish this, the department has frequently implemented Section 65 of the Drainage Act to maintain currency of our drainage By-Laws by requiring landowners to enter into apportionment agreements when applications for severances are made via the Planning Department. These apportionment agreements require much time to research the previous and current drainage By-Laws to apportion the Benefit Liability and Outlet Liability in the Assessment Schedules to the severed or altered lands. Surveys are often necessary in order to calculate quantities with respect to items of construction needed to be completed for the works and have to be described in detail in the Tender Packages. All of this places additional workload on maintaining the files in an up-to-date and orderly fashion.
With these added tasks and continued growth in demand for our drainage services, this requires additional staffing resources. Some overtime is currently being worked by staff members. The current staffing levels are trying to keep up as efficiently as possible with the demand and at present levels, it is becoming more difficult to provide the level of service required and expected by Tecumseh landowners, and to meet the Town’s obligations under the Drainage Act.
The addition of a student would be utilized to assist with the preparation of apportionment agreements, the survey of existing drains and as built drains and the organization of drain files as well as prepare Tender packages for drainage works that are currently in queue.
2017 Business Plan & Budget 93
2017 Recommended New Staffing Enhancements
The proposed hours of work of the summer student would be from 8:30 am to 4:30 pm Monday through Friday to coincide with the Drainage Superintendent’s hours.
Concerns associated with current situation:
The number of drainage requests has increased over the past few years and has not been showing signs of slowing down. A significant number of Section 74 drainage maintenance requests have been received which do not rely on the services of an Engineer to coordinate the project. The Town’s Drainage Department is required to obtain the necessary permits, complete any apportionments necessary, survey the drainage works, prepare work items specific to that drainage project for release in an RFQ or Tender package, provide Specifications on the works, and inspect the works to see that the work is completed to the satisfaction of landowners and contract documents.
Impact of not proceeding in 2017: (Health & Safety, risk management, quality of services, quality of life, environmental)
If we do not proceed with adding the requested Drainage summer student in 2017, the backlog of drainage requests will continue to increase and thereby causing lengthy waiting times to landowner requests and negatively impacting the Town’s responsibilities under the Drainage Act. We would also continue to struggle to provide the drainage service levels that our community expects and is entitled to. The lengthy reaction times to maintenance requests could also attract some liability to the Town should a land owner suffer damages while waiting for repair or maintenance of a drain.
We would continue to provide service to the best of our resources, but anticipate that the expected level of service will continue to decline should the drainage requests continue to be received at the current rate.
Budget impact:
The addition of the drainage summer student position would add an approximate $12,000 to the Public Works & Environmental Services budget.
2017 Business Plan & Budget 94
2017 Recommended New Staffing Enhancements
Link to Strategic Priorities:
No. 2015-16 Strategic Priorities Applicable Make the Town of Tecumseh an even better place to live, work and invest through a 1. shared vision for our residents and newcomers.
Ensure that the Town of Tecumseh’s current and future growth is built upon the 2. principles of sustainability and strategic decision-making.
Integrate the principles of health and wellness into all of the Town of Tecumseh’s 3. plans and priorities.
Steward the Town‘s “continuous improvement” approach to municipal service 4. delivery to residents and businesses.
Demonstrate the Town’s leadership role in the community by promoting good 5. governance and community engagement, by bringing together organizations serving the Town and the region to pursue common goals.
2017 Business Plan & Budget 95
Section 3 Operating
Page
1. GENERAL OPERATING BUDGET OVERVIEW 3
2. DIRECTOR FINANCIAL SERVICES – Summary 32 Corporate Shared 1200 43 Financial Services 1240 46 Conservation Authority 2500 48 Tile Drainage/Shoreline Assist 8900 49
3. CHIEF ADMINISTRATIVE OFFICER – Summary 50 Council 1100 60 CAO 1220 62 Police 2200 64 Police Services Board 2220 65
4. DIRECTOR INFORMATION & COMMUNICATION – Summary 66 Information & Communication 1230 71
5. DIRECTOR CORPORATE SERVICES & CLERK – Summary 72 Corporate Services & Clerk 1250 85 Human Resources 1260 87 Youth Advisory Committee 1280 87a Seniors Advisory Committee 1281 87b Crossing Guards 3110 88 Animal Control 2620 89 Golden Age Club 6200 90 Cultural Committee 7700 91 Heritage Committee 7705 92
6. DIRECTOR FIRE SERVICES – Summary 93 Fire 2100 101 Emergency Measures 2700 103
2017 Business Plan & Budget
Section 3 Operating
7. DIRECTOR PUBLIC WORKS & ENVIRONMENTAL SERVICES – General Summary 104 Roadways 3100 117 Winter Control 3200 119 Street Lighting 3500 120 Garbage Collection 4400 121 Garbage Disposal 4500 122 Storm Sewer System 4200 123 Drainage 8800 125
8. DIRECTOR PARKS & RECREATION – Summary 127 Maintenance 1210 148 Parks 7100 149 Parks Buildings and Pavilions 7110 151 Arena 7500 152 Concessions 7503 154 Pool 7550 155 Recreation Programs 7501 157 Special Events 7790 159 Christmas in Tecumseh 7720 160 Corn Festival 7710 161 Cultural Other 7701 163 Library 7600 164
9. DIRECTOR PLANNING & BUILDING SERVICES – Summary 165 P & I Building 2600 178 P & I Bylaw 2610 180 Transit 3300 182 Planning & Zoning 8100 184 Committee of Adjustment 8110 188
10. DIRECTOR PUBLIC WORKS & ENVIRONMENTAL SERVICES – Rate Summary 189 Sanitary Sewer System 4100 209 General Waterworks 4300 211 Watermain and Services 4310 213 Water Oasis 4330 215
2017 Business Plan & Budget
Budget Overview
General Operating Budget Overview
Revenues
The proposed 2017 Operating and Lifecycle Budgets, excluding Water and Sanitary, include $26.8 million in revenues, which is a $780,000 increase or 3% over the 2016 Operating and Lifecycle Budgets.
The primary source of revenue for the Operating and Lifecycle Budgets is Taxation, which accounts for 81% of all revenue. Revenue by major category is depicted below.
2017 Revenues Tax Supported
Total Taxation 21,817,000 81%
User Charges 1,753,000 7% Grants 431,000 Reserves License Permits / 2% 372,000 Other Income Pen / Int & Fines 1% 553,000 Investment 674,000 2% 1,238,000 2% 5%
2017 Business Plan & Budget 3 Budget Overview
Total Taxation - $21,817,000
Total Taxation revenue is comprised of general levy taxes, supplementary taxes, right of way taxation, special charges and payments in lieu. General levy taxation accounts for $21,394,000, or 98% of the total.
General tax levy revenues increase by $716,000 or 3.5%. $180,000 of this increase will be generated from assessment growth. The actual impact to a particular property will vary, as the effect of phasing-in market value assessment changes shifts the tax levy burden both from one class to another and between properties within classes themselves.
County and Education budgets have not yet been established. Estimates for County and Education 2017 levies are based on increases/decreases experienced the past few years and are included in the table below to project the estimated total property tax levy on an average property.
The estimated total tax impact on an “average” Residential tax bill assessed at $250,000 is summarized as follows: 2017 2016 $ Change % Change Town $1,851.79 $1,801.24 $50.55 2.81% County Estimate $1,168.17 $1,122.44 $45.73 4.07% Education Estimate $445.00 $456.84 $(11.84) (2.59)% Total $3,464.96 $3,380.52 $84.44 2.50%
Average residential property assessments are expected to increase by 16% (2016 CVA vs. 2012 CVA) based on preliminary data provided by MPAC, with about 0.85% related to growth during 2016.
An average residential property assessed at $250,000 for 2017 would have essentially had a 2016 phased-in assessment of $243,000, assuming an average annual phase-in increase of 3%. For comparison purposes, taxes calculated in the table above use a property value of $250,000 for 2017, which is compared to a value of $243,000 for 2016.
2017 Business Plan & Budget 4 Budget Overview
Total Taxation
23,339 23,500
23,000 22,631
Dollars Dollars ('000) 22,500
22,000 21,817
21,500 21,017 21,043 21,000 20,789
20,500
20,000
19,500 2014 Year 2015 Year 2016 Year 2017 2018 2019 End End End Proposed Forecast Forecast Actuals Actuals Forecast Budget
The large majority of the increase in 2017 is due to Lifecycle/Capital requirements and includes provision for an increase to the New Infrastructure Levy allocation of $400,000 and an increase to Lifecycle allocation of $226,000, approximately 1.9% and 1.1% of the general tax levy respectively. Details of this proposed increase can be found in the Lifecycle section of this document.
Total taxation in 2017 also includes additional supplemental tax revenue of $100,000 expected to be generated from residential development.
Projected Municipal Taxation requirements for 2018 and 2019 call for general levy increases of 3.8% and 3.2% respectively, of which 1% each year is Lifecycle/Capital related. Some of the increase in the outlook years is expected to be generated from assessment growth, so that increases to the tax levy should be closer to 3.1% and 2.5% for the outlook years.
2017 Business Plan & Budget 5 Budget Overview
Grants - $431,000
Grants are sources of funding received by the Town primarily from the Province of Ontario. Grants
600 567 499 504
500 431 396 396 Dollars Dollars ('000) 400
300
200
100
0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End End End Proposed Forecast Forecast Actuals Actuals Forecast Budget
Ontario Municipal Partnership Fund (OMPF) grant revenue is expected to decrease by $4,000 to $72,000 in 2017. This is expected to be the final year of the five-year reduction period imposed by the Province, which has ultimately reduced this revenue source by $98,000 over the five-year period. Offsetting this reduction in 2017 are one-time increases of $20,000 in Special Events related to provincial grant program for Canada Day 150 celebrations and $15,000 in Youth Advisory Committee for application to the Ontario 150 Partnership Program. The budget assumes applications for these programs will be successful.
2016 actual grant revenues earned are expected to exceed the 2016 budget primarily due to provincial Gas Tax – Transit funding expected to be received. This grant funding varies from year to year based on actual expenditures incurred in the previous year.
2017 Business Plan & Budget 6 Budget Overview
User Charges - $1,753,000
User Charges are fees imposed for a variety of municipal services such as arena ice rental, land lease and pool programs. The three largest generators of User Charges are: • Arena ice rentals - $790,000 • Pool swim programs - $139,000, and • Registration Fees - $93,000
User Charges
1,797 1,800
1,780
1,753 1,756 1,757 Dollars Dollars ('000) 1,760
1,740 1,716 1,720 1,703 1,700
1,680
1,660
1,640 2014 Year 2015 Year 2016 Year 2017 2018 2019 End End End Proposed Forecast Forecast Actuals Actuals Forecast Budget
User Charges revenues (excluding Water and Sanitary) are reviewed annually and are generally adjusted by the Consumer Price Index (CPI) at September. The CPI at September 2016 was 1.8%. Departments will generally increase User Charges by an estimated 2% where market conditions allow. Total User Charges are expected to increase by $5,000, or 0.3% over 2016 budgeted revenues.
Revenues earned from OPP reports and clearances will decline by $25,000 as fees were aligned with the OPP fee schedule during 2016. A new Ice Capital Surcharge has been added for 2017 and is expected to generate $23,000, all of which will be transferred to Lifecycle – Arena to support arena capital costs. Outlook year budgets are expected to be stable.
2017 Business Plan & Budget 7 Budget Overview
Licences and Permits - $535,500
The Town generates revenue through the issuance of licences (dog, taxi and lottery) and permits (building, culvert/driveway). The two largest sources of revenue under this grouping are: • Building Permits $ 315,000 • Lottery Licences $ 183,000
Licences and Permits
700 621
562 561 561 600 536 509
Dollars ('000) 500
400
300
200
100
0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End End End Proposed Forecast Forecast Actuals Actuals Forecast Budget
Licence and Permit revenues are expected to decrease from 2016 budget levels by $23,000 primarily due to decreased building permit fees as development in the Manning Road Secondary Plan area will be delayed due to an appeal to the ARB with respect to a proposed Area Specific Development Charge.
Various housing developments in progress or soon to be in progress include: • Strawberry Ridge Phase IV, some single unit dwelling lots remaining • Estates of Lakewood, 87 single unit dwelling and 12 townhomes to be constructed • Petretta (Lakewood Condo Phase II), 59 unit/5-storey condominium under construction • Arbour Grove, 48 dwelling units comprising townhomes and semi-detached units ultimately to be available once developer constructs services • Masotti, two 6-unit apartment buildings to be constructed at Lesperance and Lanoue
2017 Business Plan & Budget 8 Budget Overview
• Manning Road Secondary Plan Area – development delayed pending area-specific charge appeal. Development could conceivably proceed in late 2017, however more likely in 2018.
The forecast years include continued development activity at a slightly better rate than 2017.
2017 Business Plan & Budget 9 Budget Overview
Fines - $138,500
The municipality receives revenue for provincial offences, parking and dog fines. Provincial offences are non-criminal charges committed under the Highway Traffic Act, Compulsory Automobile Insurance Act, Liquor Licence Act, Trespass to Property Act or City by-laws.
The 2017 budget calls for a reduction of $3,000 from 2016 budget levels.
Fines
144 145
139 139 139 140 138
Dollars ('000) 135
130
124 125
120
115
110 2014 Year 2015 Year 2016 Year 2017 2018 2019 End End End Proposed Forecast Forecast Actuals Actuals Forecast Budget
Revenue from Parking Fines has been reduced by $3,000 to reflect recent actual activity.
Budgets for the outlook years are expected to be at the newly reduced base level.
2017 Business Plan & Budget 10 Budget Overview
Penalties and Interest - $395,000
Penalties and Interest are charges for the late payment of property tax bills. Penalties and interest on outstanding taxes are expected to reduce significantly to $395,000 for 2017, a reduction of $40,000 from the 2016 budget.
Penalties and Interest
600 566
500 441 390 395 395 395 Dollars Dollars ('000) 400
300
200
100
0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End End End Proposed Forecast Forecast Actuals Actuals Forecast Budget
Actual penalties and interest charges have steadily declined for the past few years as Taxes Receivable balances have returned to historical norms following a period of difficult economic times. Forecasted charges for the outlook years are expected to settle at around $395,000 per year.
2017 Business Plan & Budget 11 Budget Overview
Investment Income - $843,000
Investment income summarizes revenues generated through interest and dividends. Bank interest of $390,000 and Dividends of $447,000 comprise the majority of the total budgeted amount.
Investment Income
920 915 901 904 900 Dollars Dollars ('000) 880
860 843 843 843
840
820
800 2014 Year 2015 Year 2016 Year 2017 2018 2019 End End End Proposed Forecast Forecast Actuals Actuals Forecast Budget
A new income stream has been budgeted for 2017, Municipal Drain Interest – Long Term Receivables, as the Town will finance five-year municipal drain loans internally, which will be mutually beneficial to the Town and property owners.
Actual income exceeded budgets in 2014 through 2016 due to significant increases to dividend income and greater bank interest income coming from higher rates and bank balances.
Due to the volatile nature of these income streams, incomes earned above a base amount are transferred into the Tax Rate Stabilization Reserve. $214,000 of the $843,000 is proposed to be transferred to reserve for 2017.
2017 Business Plan & Budget 12 Budget Overview
Other Income - $553,000
The Other Income category is comprised of royalties and interfunctional charges. Interfunctional - Administration charges comprise 91% of the total budgeted amount.
Interfunctional charges include Town General Administrative cost recoveries of $501,000 that are charged to Sanitary and Water, to the benefit of the general Town budget, as part of the program to have Sanitary and Water services on a full cost recovery basis.
Overall budgeted revenues for this category have increased by 2% for 2017 and are expected to increase marginally through the 2018-2019 forecast years as Interfunctional charges are generally increased by the annual inflation rate.
Other Income
580 573 563 560 553 Dollars Dollars ('000) 540 523 517 520 503 500
480
460 2014 Year 2015 Year 2016 Year 2017 2018 2019 End End End Proposed Forecast Forecast Actuals Actuals Forecast Budget
2017 Business Plan & Budget 13 Budget Overview
Transfers from Reserves - $371,500
Reserves, which include reserve and reserve fund transfers to the Operating Budget are $371,500, which represents a decrease of $27,000, or 6.8% from 2016 budget levels. 2017 transfers are as follows: • Reserves - $60,500 • Lifecycle Reserves - $113,500 • Reserve Funds - $197,500
Some of the more significant items/changes include: • $37,000 transfer from Reserves – Planning - Tecumseh Hamlet Secondary Plan expanded project scope costs to be funded through DC Reserves • $22,500 transfer from Reserves – Planning – Official Plan is expected to be tabled before Council in late 2016 with public and Council review and adoption in 2017. Budget for 2017 includes advertising costs and an allocation for potential appeal hearings • $24,000 transfer from Lifecycle and $48,000 transfer from Reserve Funds – Information Technology - to offset department payroll and benefit costs related to GIS Technician work that is capital related • $15,000 transfer from Lifecycle – One Time – Special Events towards Canada Day 150 Celebrations • $73,000 transfer from Lifecycle – New Issues - Transit – to support smoothing net Transit operating costs • $150,000 transfer from Reserve Funds – Corporate Shared – to provide an allocation towards the 2017 budget for salary and benefit adjustments.
2017 Business Plan & Budget 14 Budget Overview
Transfers from Reserves/Reserve Funds
863 900
800 698
700 600 Dollars Dollars ('000) 600
500 372 400
300 232
200 147
100
0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End End End Proposed Forecast Forecast Actuals Actuals Forecast Budget
Prior year transfers are higher as a result of year end surpluses being transferred to various reserves.
Transfers were $1,085,000 and $755,000 for 2015 and 2014. The 2016 August Variance exercise projects a year-end surplus of approximately $500,000.
2017 Business Plan & Budget 15 Budget Overview
Expenditures
The Operating Budget including allocation to Lifecycle is illustrated below as net expenditure by service category. Net expenditure of a service is the total cost less revenues, such as User Charges, Licence fees, Permit fees etc. It can be described as the net cost of that service to property taxpayers.
The Lifecycle (LC and NIL) contribution is greater than one third of the Operating Budget at 42%. The Lifecycle contribution is part of a plan adopted by Council in 2005 to address Lifecycle funding requirements. Infrastructure replacement costs of hundreds of millions of dollars identified through the tangible capital asset valuation project underscore the importance of this program.
Policing costs make up the second largest portion of the budget at 15%; however have decreased from 23% in 2015. The impact of the OPP New Billing Model has been fully phased-in with the 2017 budget and accordingly, policing costs should remain around 15% of overall net expenditures going forward.
The 2017 Operating and Lifecycle Budgets for Town services, excluding Water and Sanitary, is $26.8 million, which represents a $780,000 or 3% increase from the 2016 Operating and Lifecycle Budgets.
2017 Business Plan & Budget 16 Budget Overview
2017 Expenditures Tax Supported
Wages & Benefits 7,874,000 29%
Contract Services Lifecycle/Capital 5,267,000 8,909,000 20% 33%
Other 1,835,000 Maintenance 7% Utilities Professional Materials & 933,000 Services Services 3% 449,000 1,571,000 2% 6%
The 2017 Proposed Budget by major expenditure type is shown above.
Lifecycle – New Infrastructure Levy and Lifecycle allocations increase a combined $626,000.
Net Operating expenditures, excluding Lifecycle, increased by $154,000; significant factors include: • OPP policing contract - $(400,000) – reduction in costs per final year of the new OPP Billing Model phase-in • Payroll and Benefits - $175,000 increase – includes new positions added for service level enhancements, step increases for non-union positions where available and increases to certain benefit costs • Transfer to Reserves - $174,000 – of which $150,000 is a provision for Payroll and Benefits adjustments
2017 Business Plan & Budget 17 Budget Overview
• Wages & Benefits - $ 7,874,000
Wages and Benefits are expected to total $7.87 million (2016 - $7.70 million) or 45% (2016 – 44%) of expenditures before transfers. Staffing changes include a net increase of 2.50 FTE staff in various departments, largely addressing service level enhancements. Details of the staffing changes are included in Section 2 (11).
Budgeted wages and benefits increase by 2% from 2016, however as mentioned earlier, no provision for an increase to wages have been included pending contract and other negotiations. Wages and Benefits
9,000 7,874 7,985 8,116 7,459 8,000 6,993 6,745 7,000
Dollars Dollars ('000) 6,000
5,000
4,000
3,000
2,000
1,000
0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End Actuals End Actuals End Forecast Proposed Forecast Forecast Budget
Outlook year projections include an estimate for wage increases for 2018 and 2019, as the current CBA expires December 2016, assuming a modest inflation factor.
Outlook years also include a proposed enhancements including increase of 2.16 FTE employees corporate-wide, including: • Corporate Services & Clerk – split-year addition of 0.5 FTE – Deputy Clerk • Finance – addition of 1.0 FTE – Financial Analyst • Fire – addition of 0.3 FTE – two additional volunteer Firefighter positions • Parks – addition of 0.4 FTE – one additional Student Labourer
2017 Business Plan & Budget 18 Budget Overview
Maintenance Materials & Supplies - $ 760,000
The Maintenance Materials & Supplies category includes costs such as general materials and supplies, trees, salt, street signs, gas, equipment purchases, building repairs and maintenance purchases. The 2017 budget is 3.8% greater than that of the 2016 budget; largely due to a one-time increase of $35,000 to Miscellaneous purchases related to Special Events – Canada Day 150 celebrations. The largest expenditure categories are: • Salt - $178,500 • Gas (vehicle fuel) - $134,000 • Equipment Rental - $64,000
Maintenance Materials & Supplies
751 760 751 800 740 738
700 576
Dollars Dollars ('000) 600
500
400
300
200
100
0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End Actuals End Actuals End Forecast Proposed Forecast Forecast Budget
2016 actual expenditures are forecast to be less than budgeted amounts by approximately $155,000 primarily due to $86,000 less salt expenditures attributable to the mild winter conditions of 2016. The mild winter conditions are expected to bring Gas (vehicle fuel) costs for 2016 under budget by $30,000.
The outlook years assume stable consumption across all expenditure types.
2017 Business Plan & Budget 19 Budget Overview
Maintenance Services - $587,000
This category includes repairs on vehicles and equipment, building and grounds maintenance, tree trimming, and train crossing protection. Major expenditures in this category include: • Vehicle Parts & Service - $162,000 • Maintenance Service (Street Lighting/Storm Sewer/Roadways) - $121,000 • Building Maintenance - $112,000
Maintenance Services
650 650 640
630
Dollars ('000) 620 610 597 599 592 600 587 591
590 580 570
560 550 2014 Year 2015 Year 2016 Year 2017 2018 2019 End Actuals End Actuals End Forecast Proposed Forecast Forecast Budget
The overall category increase is $21,000 or 3.8% over the 2016 budget, with the largest dollar increases attributable to; • Vehicle Parts & Service - $14,000 – reflecting higher costs for aging Fire Apparatus no longer under warranty protection and provision for maintenance for proposed fleet additions • Tree trimming and removal - $5,000 – reflecting greater service demand
Forecasted actual 2016 expenditures are expected to be approximately $26,000 over budget with increased Building Maintenance service costs making up $13,000 of that amount and Equipment Parts & Service an additional $13,000.
Outlook year budgets for 2018 and 2019 forecast a modest increase to 2016 levels.
2017 Business Plan & Budget 20 Budget Overview
Contract Services - $ 5,267,000
Major services contracted by the Town include: • OPP police service - $3,300,000 • Garbage collection/disposal - $1,289,000 • Conservation requisition - $236,000 • Transit - $205,000
The overall category decrease is $342,000 or 6.1% primarily due to a $400,000 reduction to Policing services as a result of the full implementation of the OPP New Billing Model . The New Billing Model generated a total reduction of approximately $1.8 million to OPP police service costs, phased-in over a four-year period ending in 2017. The bulk of the total reduction was achieved in 2016. Contract Services
6,584 7,000 6,176 5,552 6,000 5,267 5,387 5,506
Dollars Dollars ('000) 5,000
4,000
3,000
2,000
1,000
0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End Actuals End Actuals End Proposed Forecast Forecast Forecast Budget
Garbage Collection costs include inflationary increases for 2017 and outlook years, however the current contract with WDS ends January 2017 with an RFP to be issued late 2016 for the next five year period.
The outlook years include an inflationary increase of approximately 2% for the major components in this area.
2017 Business Plan & Budget 21 Budget Overview
Professional Services - $ 449,000
Professional Services primarily include legal, engineering, planning and audit services, with the largest being: • Legal fees - $ 233,000 • Other fees (planning, strategic, human resource etc.) - $147,000 • Engineering fees - $27,500 • Audit fees - $22,000
The majority of legal fees are funded through reserves as the majority of costs pertain to specific one-time items. Other professional fees include amounts for economist fees regarding Planning studies, corporate strategic services and health and safety consultant services.
The 2017 budget calls for $32,000 more in professional fees as compared to the 2016 budget. The bulk of this is due to a one-time $27,000 increase to legal fees attributable to: a Planning study that will be completed during 2016 (Official Plan - $20,000) and a provision to Corporate Services of $7,000 for upcoming contract negotiations. Professional Services
838 900 814
800
700
Dollars Dollars ('000) 600 509 449 500 413 376 400
300
200
100
0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End Actuals End Actuals End Forecast Proposed Forecast Forecast Budget
It is expected that Professional Services will continue to decrease in the forecast years with the resolution of outstanding legal issues and the completion of other on-going Planning Department projects and studies.
2017 Business Plan & Budget 22 Budget Overview
Utilities - $933,000
The utilities category includes gas, hydro and water, telephone and cell phone expenses. Utilities are expected to increase by $8,000 or 0.9% over 2016 budget levels. Despite the considerable unit cost savings achieved through the LAS Energy procurement program, advantageous off-peak pricing and expected significant consumption reductions following completion of the street light LED project, hydro rates are expected to continue to increase significantly due to the Provincial hydro surcharge which cannot be controlled through any Town initiatives. The continued weakness in natural gas commodity prices has helped to reduce the overall utilities increase. Utilities
943 933 951 969 1,000 876 900 740 800
Dollars Dollars ('000) 700 600 500 400 300 200 100 0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End Actuals End Actuals End Proposed Forecast Forecast Forecast Budget
The Town actively monitors utility consumption and has invested in energy saving initiatives, such as facility improvements at the arena expected to reduce hydro consumption by $10,000 annually and energy production, such as the photovoltaic solar panels atop the arena, which will be a source of revenue for the Town. Conversion of Town street lights to LED, completed in 2016, will further reduce consumption.
The Town conducted energy audits in 2015 as part of the Town’s Energy Consumption and Demand Management Plan (ECDM). The audits were performed on three facilities that are among the Town’s largest energy consumers. The results of the audits found that all three facilities were energy efficient and opportunities to improve efficiency would come from eventual regular replacement of equipment.
2017 Business Plan & Budget 23 Budget Overview
Transfer to Capital (Lifecycle) - $ 8,909,000
Transfer to Capital includes the following items: • Lifecycle - $7,398,000 • Lifecycle New Infrastructure - $1,100,000 • Debt servicing - $1,505,000 • Gas Tax Grant Funding (Federal grant) - $(1,094,000) Transfer to Capital (Lifecycle/Capital)
9,379 10,000 8,909 9,129 8,283 9,000 7,534 7,734 8,000 7,000 Dollars Dollars ('000) 6,000 5,000 4,000 3,000 2,000 1,000 0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End Actuals End Actuals End Forecast Proposed Forecast Forecast Budget
The Lifecycle amount represents the annual allocation of funds to Lifecycle reserves, which are used as the source of funding for capital replacements. The 2014 budget represented the final year of the Town’s ten-year plan of annual increases in order to achieve full-funding of the Lifecycle program based on Lifecycle requirements established in 2005.
Proposed for 2017 is an increase to the New Infrastructure Lifecycle (NIL) of $400,000. The necessity for this consideration is explained in detail in Section 4 Lifecycle, however in brief, addresses the lack of capital funding for new infrastructure absent in the Lifecycle Plan. Also proposed for 2017 is an increase to the general Lifecycle reserve of $226,000 to account for past asset additions ($50,000), new assets ($30,000 Fire apparatus) and $146,000 to increase allocations to deficient reserves ($120,000 Bridges, $20,000 Parks playgrounds and $6,000 Pool).
2017 Business Plan & Budget 24 Budget Overview
Outlook years include additional increases of $100,000 to the NIL for both 2018 and 2019 respectively, which would achieve the $1.3-million annual target. Additional increases to outlook years include: an additional $50,000 towards Bridges, additional $20,000 towards Parks playground and $50,000 in each of 2018 and 2019 for prior year asset additions.
2018 and 2019 Outlook
The 2017 Operating, Lifecycle and Reserve Budget is developed with a two-year outlook or forecast years. The forecast years include known revenue and expenditure increases for those two years. The Consumer Price Index for September 2016 was 1.8%. Inflationary increases of 2% were built into outlook years’ revenues and expenditures for select revenue and expenditure types.
The preliminary two-year outlook calls for tax increases of 3.1% in 2018 and 2.5% in 2019.
Some of the notable budget pressures identified for 2018 and 2019 include: • Transfer to Capital, i.e. contributions to New Infrastructure Levy Reserve and Lifecycle Reserves of $100,000 and $120,000 in 2018 respectively (1.0% combined) and $100,000 and $150,000 in 2019 respectively (1.1% combined) • Wage and Benefit increases of $311,000 or 1.4% (2018); $311,000 or 1.4% (2019), which includes proposed additions of 2.16 FTE during 2018 and 2019 and a modest inflationary increase for wage and benefit increases • Policing costs expected to increase by $75,000 in each of 2018 and 2019 for wage increases, which represents 0.4% and 0.3% increases for 2018 and 2019 respectively • Supplemental Tax Revenue expected to decrease $50,000 in each of 2018 and 2019. Residential construction is anticipated to peak in the 2017 budget and gradually decline the following years • Inflation and foreign exchange related increases were included in the outlook years that amount to approximately $80,000 in each of 2018 and 2019
The noted outlook year pressures are expected to be offset by additional revenues and/or reduced expenses including: • Tax Revenue expected to increase by about $200,000, or 1.0%, due to assessment growth in each of 2018 and 2019
2017 Business Plan & Budget 25 Report: 171 Detailed Dept Oper Budget w/ Prior Yr Forecast & Restated-Summary-General Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget General Operating Summary (excludes Water & Wastewater)
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget REVENUES Taxes 20,631,713 20,719,230 20,678,054 21,394,212 716,158 3.46% 22,257,571 23,016,329 Supplementary Taxes 134,877 230,851 230,000 330,000 100,000 43.48% 280,000 230,000 Right of Way 51,036 14,920 15,000 15,000 15,000 15,000 Special Charges 10,928 8,016 8,016 8,016 8,016 8,016 Payments in Lieu 188,334 69,922 70,500 70,000 -500 -0.71% 70,000 70,000 Total Taxation 21,016,888 21,042,939 21,001,570 21,817,228 815,658 3.88% 22,630,587 23,339,345 Taxation Allocated To Capital 7,734,000 8,283,000 8,283,000 8,909,000 626,000 7.56% 9,129,000 9,379,000 Net Taxation Available for Operating 13,282,888 12,759,939 12,718,570 12,908,228 189,658 1.49% 13,501,587 13,960,345 Grants 503,584 567,265 393,197 431,097 37,900 9.64% 396,097 396,097 User Charges 1,796,603 1,716,136 1,748,735 1,753,435 4,700 0.27% 1,755,625 1,756,820 Net User Charges Available for Operating 1,796,603 1,716,136 1,748,735 1,753,435 4,700 0.27% 1,755,625 1,756,820 Licences and Permits 621,103 561,596 558,650 535,650 -23,000 -4.12% 560,650 560,650 Fines 144,468 137,649 141,550 138,550 -3,000 -2.12% 138,550 138,550 Penalties and Interest 441,051 390,000 435,000 395,000 -40,000 -9.20% 395,000 395,000 Investment Income 914,603 903,695 837,975 842,975 5,000 0.60% 842,975 842,975 Other Income 517,036 523,460 541,796 552,620 10,824 2.00% 562,885 573,150 Revenues Before Transfers 18,221,336 17,559,740 17,375,473 17,557,555 182,082 1.05% 18,153,369 18,623,587 Transfers from Reserves 863,328 698,216 398,546 371,546 -27,000 -6.77% 232,346 147,046 TOTAL REVENUES 19,084,664 18,257,956 17,774,019 17,929,101 155,082 0.87% 18,385,715 18,770,633
EXPENDITURES Wages 5,490,908 5,813,049 5,990,815 6,119,227 128,412 2.14% 6,200,227 6,300,227 Benefits 1,502,521 1,646,406 1,708,146 1,754,481 46,335 2.71% 1,784,896 1,815,931 Total Wages & Benefits 6,993,429 7,459,455 7,698,961 7,873,708 174,747 2.27% 7,985,123 8,116,158 Long Term Debt Charges 10,927 8,016 8,016 8,016 8,016 8,016 Office Supplies & Equip Mtnce 186,657 225,460 206,956 223,621 16,665 8.05% 268,721 221,221 Memberships 35,656 43,722 51,044 51,834 790 1.55% 52,844 53,873 Professional Development 120,328 125,754 159,800 181,800 22,000 13.77% 180,300 177,800 Maintenance Materials & Supplies 750,690 575,686 731,725 759,625 27,900 3.81% 737,681 750,995 Purchases for Resale 40,544 42,232 42,000 42,000 42,000 42,000 Maintenance Services 649,535 592,258 566,000 587,400 21,400 3.78% 590,702 598,517 Contract Services 6,175,821 5,551,504 5,608,938 5,266,948 -341,990 -6.10% 5,386,666 5,506,479 Professional Services 813,657 837,889 416,940 449,400 32,460 7.79% 413,400 376,400 Vehicle & Equipment Leases 2,620 2,434 2,434 2,434 2,434 2,434 Utilities 875,848 943,336 925,110 933,190 8,080 0.87% 950,786 968,733 Insurance 336,482 360,487 363,750 380,850 17,100 4.70% 388,332 395,962 Grants & Donations 33,426 121,978 106,000 106,000 106,000 106,000 Other 270,373 296,040 327,630 349,930 22,300 6.81% 359,730 352,430 Financial Expense 284,786 208,044 273,300 253,300 -20,000 -7.32% 253,300 253,300 Expenditures Before Transfers 17,580,779 17,394,295 17,488,604 17,470,056 -18,548 -0.11% 17,726,035 17,930,318 Transfers to Reserves 1,537,076 1,520,029 285,415 459,045 173,630 60.83% 659,680 840,315 TOTAL EXPENDITURES 19,117,855 18,914,324 17,774,019 17,929,101 155,082 0.87% 18,385,715 18,770,633
NET EXPENDITURES 33,191 656,368
26 Report: 171 Detailed Dept Oper Budget w/ Prior Yr Forecast & Restated-Summary-General Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget General Operating Summary (excludes Water & Wastewater)
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget REVENUES Taxes 4-1000 Residential Taxation 15,136,888 15,250,350 15,164,350 15,880,508 716,158 4.72% 16,743,867 17,502,625 4-1010 Farm Taxation 173,200 175,754 173,463 173,463 173,463 173,463 4-1020 Managed Forest Taxation 155 4-1030 Multi Residential Taxation 274,519 282,765 276,658 276,658 276,658 276,658 4-1040 Commercial Taxation 2,015,689 2,197,183 2,183,181 2,183,181 2,183,181 2,183,181 4-1045 Commercial New Construction 169,241 4-1050 Office Taxation 2,562 27,709 26,012 26,012 26,012 26,012 4-1055 Office New Construction 23,441 4-1060 Shopping Centre Taxation 137,956 191,516 193,813 193,813 193,813 193,813 4-1065 Shopping Centre New Construction 55,788 4-1070 Industrial Taxation 2,150,940 2,309,673 2,316,971 2,316,971 2,316,971 2,316,971 4-1075 Industrial New Construction 149,023 4-1080 Large Industrial Taxation 211,909 152,423 213,187 213,187 213,187 213,187 4-1090 Pipeline Taxation 123,647 125,107 123,595 123,595 123,595 123,595 4-1095 Utility Taxation 6,755 6,729 6,824 6,824 6,824 6,824 4-1699 Capping Adjustments 21 Total Taxes 20,631,713 20,719,230 20,678,054 21,394,212 716,158 3.46% 22,257,571 23,016,329 Supplementary Taxes 4-1600 Residential Supp Taxation 90,756 160,000 160,000 260,000 100,000 62.50% 210,000 160,000 4-1610 Farm Supp Taxation 251 53 4-1640 Commercial Supp Taxation 6,989 50,000 50,000 50,000 50,000 50,000 4-1645 Commercial New Construction Supp 11,291 4-1655 Office New Construction Supp 4-1670 Industrial Supp Taxation 20,000 20,000 20,000 20,000 20,000 4-1675 Industrial New Construction Supp 25,234 4-1680 Large Industrial Supp Taxation 4-1690 Pipelines Supp Taxation 356 798 Total Supplementary Taxes 134,877 230,851 230,000 330,000 100,000 43.48% 280,000 230,000 Right of Way 4-1400 Rights of Way Taxation 51,036 14,920 15,000 15,000 15,000 15,000 Total Right of Way 51,036 14,920 15,000 15,000 15,000 15,000 Special Charges 4-1540 Municipal Drains 2,912 4-1550 Tile Loan Drainage 8,016 8,016 8,016 8,016 8,016 8,016 Total Special Charges 10,928 8,016 8,016 8,016 8,016 8,016 Payments in Lieu 4-1810 PIL'S Canada Ent 29,836 20,523 20,700 20,700 20,700 20,700 4-1820 PIL'S Ontario 13,266 12,870 14,300 12,800 -1,500 -10.49% 12,800 12,800 4-1840 PIL's Mun Enterprise 145,232 36,529 35,500 36,500 1,000 2.82% 36,500 36,500 Total Payments in Lieu 188,334 69,922 70,500 70,000 -500 -0.71% 70,000 70,000 Total Taxation 21,016,888 21,042,939 21,001,570 21,817,228 815,658 3.88% 22,630,587 23,339,345 Taxation Allocated To Capital 5-9520 Transfer to Capital - Taxation 7,734,000 8,283,000 8,283,000 8,909,000 626,000 7.56% 9,129,000 9,379,000 Total Taxation Allocated To Capital 7,734,000 8,283,000 8,283,000 8,909,000 626,000 7.56% 9,129,000 9,379,000 Net Taxation Available for Operating 13,282,888 12,759,939 12,718,570 12,908,228 189,658 1.49% 13,501,587 13,960,345 Grants 4-2000 Municipal Partnership FundOMPF 84,400 71,800 76,000 72,000 -4,000 -5.26% 72,000 72,000 4-2100 Ontario Specific Grants 413,005 350,791 315,757 351,057 35,300 11.18% 316,057 316,057 4-2200 Canada Specific Grants 1,320 28,374 5,000 5,000 5,000 5,000 4-2300 Other Municipal Grants/Fees 4,859 116,300 1,440 3,040 1,600 111.11% 3,040 3,040 Total Grants 503,584 567,265 393,197 431,097 37,900 9.64% 396,097 396,097 User Charges 4-3300 Food Sales 4-3310 Concession Sales 78,058 85,000 86,000 85,000 -1,000 -1.16% 85,000 85,000
27 Report: 171 Detailed Dept Oper Budget w/ Prior Yr Forecast & Restated-Summary-General Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget General Operating Summary (excludes Water & Wastewater)
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 4-3320 Beer Sales 4-3330 Liquor Sales 4-3500 Booth Revenue 31,181 23,449 30,000 25,000 -5,000 -16.67% 25,000 25,000 4-3505 Parking 6,389 4,345 7,000 7,000 7,000 7,000 4-3510 Carnival 29,015 21,485 30,000 30,000 30,000 30,000 4-3520 Pool Rental 9,010 11,247 10,000 11,500 1,500 15.00% 11,500 11,500 4-3530 Hall Rental 79,765 78,956 79,450 80,850 1,400 1.76% 80,850 80,850 4-3540 Ice Rental 754,687 791,584 795,000 790,000 -5,000 -0.63% 790,000 790,000 4-3542 Ice Capital Surcharge 6,656 23,000 23,000 23,000 23,000 4-3560 Tent Rental 18,368 17,400 16,000 16,000 16,000 16,000 4-3570 Miscellaneous Rentals 19,764 18,543 19,300 19,300 19,300 19,300 4-3580 Ball Diamond Rental 5,304 5,909 6,000 6,000 6,000 6,000 4-3700 Admission fees 43,623 34,556 44,000 44,000 44,000 44,000 4-3710 Registration/Entry Fee 99,456 84,594 93,250 93,350 100 0.11% 93,350 93,350 4-3720 Bus Fare - Individuals 27,446 27,144 30,000 30,000 30,000 30,000 4-3750 Public Skating 8,394 8,234 7,500 8,500 1,000 13.33% 8,500 8,500 4-3755 Drop in Programs 8,811 9,523 7,100 9,000 1,900 26.76% 9,000 9,000 4-3770 Recreation Swim 14,009 10,489 11,500 11,500 11,500 11,500 4-3775 Swim Passes 5,017 6,356 5,000 6,000 1,000 20.00% 6,000 6,000 4-3779 Slide Admission 2,476 1,706 2,500 2,500 2,500 2,500 4-4000 Work Orders 8,005 5,699 7,400 7,600 200 2.70% 7,600 7,600 4-4050 Fire Service Calls 26,453 15,473 17,500 17,500 17,500 17,500 4-4300 Private Lessons - Pool 13,041 7,883 11,000 11,000 11,000 11,000 4-4310 Preschool Pool Program 16,967 17,601 18,000 18,000 18,000 18,000 4-4320 Youth Pool Program 64,185 64,462 66,250 66,250 66,250 66,250 4-4330 LSS Pool Program 12,726 13,204 12,000 12,500 500 4.17% 12,500 12,500 4-4700 Alarm Registration 13,840 14,200 14,200 14,200 14,200 14,200 4-4710 False Alarm Charges 4,200 3,200 6,000 4,000 -2,000 -33.33% 4,000 4,000 4-4720 Tax Certificates 23,015 21,000 21,000 21,000 21,000 21,000 4-4730 O.P.P. Reports & Clearances 45,419 24,964 40,000 15,000 -25,000 -62.50% 15,000 15,000 4-4740 Death Certificates 5,400 4,980 4,000 5,000 1,000 25.00% 5,000 5,000 4-4750 Administration Fees 2,583 2,096 2,500 2,500 2,500 2,500 4-4760 Planning Fee 26,580 20,400 30,600 25,000 -5,600 -18.30% 26,000 26,000 4-4762 Severence Appl. Fees 7,980 9,300 6,000 7,000 1,000 16.67% 7,000 7,000 4-4766 Minor Variance Fees 16,460 21,550 15,000 18,000 3,000 20.00% 18,000 18,000 4-5810 Land lease 88,646 78,855 78,435 80,235 1,800 2.29% 81,425 82,620 4-6000 Advertising 7,620 16,299 14,000 21,500 7,500 53.57% 21,500 21,500 4-6200 Donations 72,664 71,509 58,500 61,500 3,000 5.13% 61,500 61,500 4-6300 Miscellaneous Revenue 100,046 56,285 46,750 47,150 400 0.86% 47,150 47,150 Total User Charges 1,796,603 1,716,136 1,748,735 1,753,435 4,700 0.27% 1,755,625 1,756,820 Net User Charges Available for Operating 1,796,603 1,716,136 1,748,735 1,753,435 4,700 0.27% 1,755,625 1,756,820 Licences and Permits 4-5010 Dog Licences 18,023 19,170 21,000 23,000 2,000 9.52% 23,000 23,000 4-5030 Taxi Cab Licences 6,650 6,660 6,650 6,650 6,650 6,650 4-5040 Lottery Licences 178,359 183,000 183,000 183,000 183,000 183,000 4-5210 Building Permits 402,345 340,000 340,000 315,000 -25,000 -7.35% 340,000 340,000 4-5220 Sewer (Septic) Permits 8,320 6,043 4,000 4,000 4,000 4,000 4-5240 Culvert/Driveway Permits 7,406 6,723 4,000 4,000 4,000 4,000 Total Licences and Permits 621,103 561,596 558,650 535,650 -23,000 -4.12% 560,650 560,650 Fines 4-5410 Provincial Offences Fines 136,378 130,000 130,000 130,000 130,000 130,000 4-5420 Parking Fines 8,090 7,099 11,000 8,000 -3,000 -27.27% 8,000 8,000 4-5430 Dog Fines 550 550 550 550 550 Total Fines 144,468 137,649 141,550 138,550 -3,000 -2.12% 138,550 138,550 Penalties and Interest 4-7000 Penalties - Current 157,636 145,000 160,000 145,000 -15,000 -9.38% 145,000 145,000
28 Report: 171 Detailed Dept Oper Budget w/ Prior Yr Forecast & Restated-Summary-General Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget General Operating Summary (excludes Water & Wastewater)
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 4-7050 Interest - Arrears 283,415 245,000 275,000 250,000 -25,000 -9.09% 250,000 250,000 Total Penalties and Interest 441,051 390,000 435,000 395,000 -40,000 -9.20% 395,000 395,000 Investment Income 4-7510 Bank Interest 459,154 450,000 390,000 390,000 390,000 390,000 4-7520 Municipal Drain Interest - LT Receivable 599 4,242 5,000 5,000 5,000 5,000 4-7530 Sundry Interest 20,176 2,617 1,000 1,000 1,000 1,000 4-7540 Dividend EPS 434,674 446,836 446,975 446,975 446,975 446,975 Total Investment Income 914,603 903,695 837,975 842,975 5,000 0.60% 842,975 842,975 Other Income 4-6050 Royalties 8,000 8,000 8,000 8,000 8,000 8,000 4-9000 Interfunctional rent 27,917 24,660 42,996 44,020 1,024 2.38% 44,085 44,150 4-9020 Interfunc. - Admin charge 481,119 490,800 490,800 500,600 9,800 2.00% 510,800 521,000 Total Other Income 517,036 523,460 541,796 552,620 10,824 2.00% 562,885 573,150 Revenues Before Transfers 18,221,336 17,559,740 17,375,473 17,557,555 182,082 1.05% 18,153,369 18,623,587 Transfers from Reserves 4-9580 Transfer from Reserves 312,594 52,009 60,500 60,500 1,000 1,000 4-9581 Transfer from Lifecycle Reserve 257,651 90,327 140,446 113,446 -27,000 -19.22% 183,746 98,446 4-9585 Transfer from Reserve Funds 293,083 555,880 197,600 197,600 47,600 47,600 Total Transfers from Reserves 863,328 698,216 398,546 371,546 -27,000 -6.77% 232,346 147,046 TOTAL REVENUES 19,084,664 18,257,956 17,774,019 17,929,101 155,082 0.87% 18,385,715 18,770,633
EXPENDITURES Wages 5-1000 Salary Payroll 5,490,908 5,813,049 5,990,815 6,119,227 128,412 2.14% 6,200,227 6,300,227 Total Wages 5,490,908 5,813,049 5,990,815 6,119,227 128,412 2.14% 6,200,227 6,300,227 Benefits 5-1300 Canada Pension Plan 169,509 176,698 185,137 189,801 4,664 2.52% 193,591 197,459 5-1320 Employment Insurance 91,493 96,341 100,353 90,153 -10,200 -10.16% 91,956 93,795 5-1340 Employer Health Tax 107,927 114,426 117,787 120,348 2,561 2.17% 122,745 125,192 5-1360 Workers Safety & Ins Bd 138,957 145,494 150,438 163,214 12,776 8.49% 166,462 169,778 5-1380 OMERS 459,105 482,696 496,983 502,303 5,320 1.07% 512,350 522,600 5-1389 In Lieu of OMERS 12,090 11,101 12,429 12,429 12,429 12,429 5-1400 Health 189,252 249,560 261,130 271,276 10,146 3.89% 276,700 282,234 5-1420 Disability & Life 150,579 172,118 176,199 185,284 9,085 5.16% 188,990 192,771 5-1460 Retiree Benefits 90,063 96,478 96,847 107,395 10,548 10.89% 107,395 107,395 5-1480 Meal allowance 2,270 1,550 1,520 1,520 1,520 1,520 5-1500 Union Dues 179 5-1520 Sick Time Payout 91,097 99,944 109,323 110,758 1,435 1.31% 110,758 110,758 Total Benefits 1,502,521 1,646,406 1,708,146 1,754,481 46,335 2.71% 1,784,896 1,815,931 Total Wages & Benefits 6,993,429 7,459,455 7,698,961 7,873,708 174,747 2.27% 7,985,123 8,116,158 Long Term Debt Charges 5-8000 Principal 9,416 7,000 7,000 7,000 7,000 7,000 5-8100 Interest 1,511 1,016 1,016 1,016 1,016 1,016 Total Long Term Debt Charges 10,927 8,016 8,016 8,016 8,016 8,016 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 3,637 3,972 3,950 3,950 3,950 3,950 5-5010 Office Supplies 20,570 23,795 25,400 24,900 -500 -1.97% 26,900 24,900 5-5040 Office Equipment Maintenance/Service 17,412 20,497 16,885 18,085 1,200 7.11% 18,085 18,085 5-5050 Computer Support/Software 104,728 134,882 120,051 136,016 15,965 13.30% 178,616 133,616 5-5060 Postage & Courier 34,034 37,271 34,050 34,050 34,050 34,050 5-5330 Subscriptions/Publications 6,276 5,043 6,620 6,620 7,120 6,620 Total Office Supplies & Equip Mtnce 186,657 225,460 206,956 223,621 16,665 8.05% 268,721 221,221 Memberships 5-5300 Memberships 35,656 43,722 51,044 51,834 790 1.55% 52,844 53,873 Total Memberships 35,656 43,722 51,044 51,834 790 1.55% 52,844 53,873 Professional Development
29 Report: 171 Detailed Dept Oper Budget w/ Prior Yr Forecast & Restated-Summary-General Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget General Operating Summary (excludes Water & Wastewater)
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-5310 Professional Development 68,851 73,713 98,750 113,750 15,000 15.19% 110,750 110,750 5-5320 Strategic Support Development 4,367 2,835 3,500 4,000 500 14.29% 4,000 4,000 5-5340 Education/Seminar Fees 47,110 49,206 57,550 64,050 6,500 11.29% 65,550 63,050 Total Professional Development 120,328 125,754 159,800 181,800 22,000 13.77% 180,300 177,800 Maintenance Materials & Supplies 5-2400 Materials & supplies 144,013 143,978 162,020 166,320 4,300 2.65% 169,646 173,040 5-2500 Trees 5-2510 Flags 2,644 1,932 2,000 2,000 2,000 2,000 5-2600 Salt 241,633 88,952 175,000 178,500 3,500 2.00% 182,070 185,711 5-2610 Street Signs 21,070 12,000 12,500 12,500 12,500 12,500 5-2700 Chemicals 6,827 5,084 6,000 6,000 6,000 6,000 5-2710 Swim Team 3,782 3,360 3,000 3,500 500 16.67% 3,500 3,500 5-2720 Life Saving Society 5,364 5,000 5,000 5,000 5,000 5,000 5-2730 First Aid 1,735 958 2,500 2,000 -500 -20.00% 2,000 2,000 5-2800 Gas 126,977 116,796 147,500 134,100 -13,400 -9.08% 136,782 139,516 5-2830 Equipment Purchases 43,663 45,567 47,480 48,980 1,500 3.16% 49,960 50,958 5-2860 Equipment rental 58,929 57,290 67,000 64,000 -3,000 -4.48% 65,280 66,585 5-3000 Janitorial Supplies 19,527 19,446 20,700 20,700 21,080 21,467 5-3010 Building R & M Purchases 37,926 41,332 42,900 42,900 43,738 44,593 5-5820 Uniforms 16,896 17,290 18,925 18,925 18,925 18,925 5-5830 Miscellaneous 19,704 16,701 19,200 54,200 35,000 182.29% 19,200 19,200 Total Maintenance Materials & Supplies 750,690 575,686 731,725 759,625 27,900 3.81% 737,681 750,995 Purchases for Resale 5-2310 Concession Purchases 40,544 42,232 42,000 42,000 42,000 42,000 5-2395 Restaurant Purchases 5-2396 Beer Purchases 5-2397 Liquor Purchases Total Purchases for Resale 40,544 42,232 42,000 42,000 42,000 42,000 Maintenance Services 5-2005 Landfill Perpetual Care 29,862 26,404 32,000 32,000 32,000 32,000 5-2010 Maintenance Service 167,362 135,472 123,500 121,000 -2,500 -2.02% 123,420 125,888 5-2030 Crossing Protection Maintenance 11,543 11,900 11,900 11,900 11,900 11,900 5-2050 Tree Trimming and Removal 79,663 47,300 47,300 52,300 5,000 10.57% 52,300 52,300 5-2820 Vehicle Parts & Service 149,712 144,548 148,500 162,300 13,800 9.29% 159,900 161,900 5-2840 Equipment Parts & Service 71,638 68,448 55,200 56,800 1,600 2.90% 57,936 59,094 5-3020 Building Maintenance 101,003 122,478 108,800 112,300 3,500 3.22% 114,446 116,635 5-3030 Grounds Maintenance 38,752 35,708 38,800 38,800 38,800 38,800 Total Maintenance Services 649,535 592,258 566,000 587,400 21,400 3.78% 590,702 598,517 Contract Services 5-2000 Contracts 5,758,202 5,136,528 5,198,200 4,858,200 -340,000 -6.54% 4,973,200 5,088,200 5-2040 Traffic lights - maintenance 11,682 15,000 15,000 15,000 15,000 15,000 5-2080 Dispatch 111,419 103,798 106,650 106,650 106,650 106,650 5-2090 Janitorial Contracts 24,205 24,260 24,768 24,768 24,768 24,768 5-2100 Animal Control 21,474 14,600 14,600 12,610 -1,990 -13.63% 12,610 12,610 5-2130 Ride Program 14,719 10,000 10,000 10,000 10,000 10,000 5-2150 Security 1,535 1,640 2,000 2,000 2,000 2,000 5-2170 Bus Service Events 1,748 1,556 1,800 1,800 1,800 1,800 5-2290 Conservation requisition 230,837 244,122 235,920 235,920 240,638 245,451 Total Contract Services 6,175,821 5,551,504 5,608,938 5,266,948 -341,990 -6.10% 5,386,666 5,506,479 Professional Services 5-4000 Professional Fee - Audit 19,740 20,148 20,940 21,800 860 4.11% 21,800 21,800 5-4010 Professional Fee - Legal 432,644 596,381 212,200 232,800 20,600 9.71% 207,800 204,800 5-4020 Professional Fee - Engineer 172,237 42,052 44,000 27,500 -16,500 -37.50% 22,500 12,500 5-4030 Professional Fee - Planning 19,615 13,475 20,000 20,000 5-4040 Professional Fee - Other 169,421 165,833 119,800 147,300 27,500 22.95% 161,300 137,300 Total Professional Services 813,657 837,889 416,940 449,400 32,460 7.79% 413,400 376,400
30 Report: 171 Detailed Dept Oper Budget w/ Prior Yr Forecast & Restated-Summary-General Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget General Operating Summary (excludes Water & Wastewater)
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Vehicle & Equipment Leases 5-2850 Equipment lease 1,819 1,824 1,824 1,824 1,824 1,824 5-5030 Office Equipment Lease 801 610 610 610 610 610 Total Vehicle & Equipment Leases 2,620 2,434 2,434 2,434 2,434 2,434 Utilities 5-2880 Licenses/Permits 1,929 1,523 1,400 1,400 1,400 1,400 5-3500 Utilities - Hydro & Water 758,197 817,200 787,400 793,300 5,900 0.75% 808,876 824,763 5-3520 Crossing Protection - Hydro 24,572 29,000 30,000 35,000 5,000 16.67% 35,700 36,414 5-3530 Utilities - Gas 59,354 61,595 71,800 68,600 -3,200 -4.46% 69,920 71,266 5-3540 Communications - Telephone 22,283 20,280 20,810 20,810 20,810 20,810 5-3550 Communications - Cellular Phon 9,513 13,738 13,700 14,080 380 2.77% 14,080 14,080 Total Utilities 875,848 943,336 925,110 933,190 8,080 0.87% 950,786 968,733 Insurance 5-4100 Insurance 336,482 360,487 363,750 380,850 17,100 4.70% 388,332 395,962 Total Insurance 336,482 360,487 363,750 380,850 17,100 4.70% 388,332 395,962 Grants & Donations 5-5620 Donations 12,426 15,500 10,000 10,000 10,000 10,000 5-5630 Grants 21,000 106,478 96,000 96,000 96,000 96,000 Total Grants & Donations 33,426 121,978 106,000 106,000 106,000 106,000 Other 5-2160 Entertainment 43,775 23,979 40,000 40,000 40,000 40,000 5-2250 Miscellaneous Service 52,993 80,555 87,950 99,200 11,250 12.79% 109,200 109,200 5-3050 Property Taxes 13,277 9,355 11,810 11,810 11,810 11,810 5-5070 Meetings (meals) 14,456 12,893 13,210 13,710 500 3.79% 14,010 13,710 5-5350 Health & Wellness 1,464 797 2,000 2,000 2,000 2,000 5-5600 Public Relations 32,794 34,057 34,600 38,600 4,000 11.56% 35,600 35,600 5-5610 Advertising 46,603 53,017 59,200 57,750 -1,450 -2.45% 60,250 53,250 5-5640 Promotional items 2,154 7,622 7,900 7,900 7,900 7,900 5-5650 Parade 6,267 6,000 6,000 6,000 6,000 6,000 5-5660 Pageant 3,576 5,167 5,000 5,000 5,000 5,000 5-5670 Field Trips 4,056 4,100 4,500 4,500 4,500 4,500 5-5800 Travel & Mileage 19,435 23,621 19,600 23,100 3,500 17.86% 23,100 23,100 5-5810 Clothing 28,466 29,837 29,860 30,360 500 1.67% 30,360 30,360 5-5860 AMO/Other Committees 1,057 5,040 6,000 10,000 4,000 66.67% 10,000 10,000 Total Other 270,373 296,040 327,630 349,930 22,300 6.81% 359,730 352,430 Financial Expense 5-7010 Credit Card Transaction Fees 12,188 12,610 7,800 12,800 5,000 64.10% 12,800 12,800 5-7020 Tax Write-Offs 272,800 195,000 265,000 240,000 -25,000 -9.43% 240,000 240,000 5-7030 Vacancy Rebate Program 5-7040 Bad Debt Expense 500 500 500 500 500 5-7050 Cash Over/Under -202 -66 Total Financial Expense 284,786 208,044 273,300 253,300 -20,000 -7.32% 253,300 253,300 Expenditures Before Transfers 17,580,779 17,394,295 17,488,604 17,470,056 -18,548 -0.11% 17,726,035 17,930,318 Transfers to Reserves 5-9000 Interfunctional rent 20,835 21,315 21,315 21,745 430 2.02% 22,180 22,615 5-9010 Interfunctional ice rent 5-9020 Interfunc. - Admin charge 7,633 7,800 7,800 8,000 200 2.56% 8,200 8,400 5-9580 Transfer to Reserve 628,735 1,248,715 256,300 392,300 136,000 53.06% 592,300 772,300 5-9581 Transfer to Lifecycle Reserve 579,873 242,199 37,000 37,000 37,000 37,000 5-9585 Transfer to Reserve Fund 300,000 Total Transfers to Reserves 1,537,076 1,520,029 285,415 459,045 173,630 60.83% 659,680 840,315 TOTAL EXPENDITURES 19,117,855 18,914,324 17,774,019 17,929,101 155,082 0.87% 18,385,715 18,770,633
NET EXPENDITURES 33,191 656,368
31 Financial Services
Program Outline
Director Financial Services & Treasurer
Corporate Shared Drainage, Tile & Financial Services Conservation Authority (Administration) Shoreline Loans
The mission of the Financial Services department is to provide outstanding customer service to both internal and external stakeholders in support of the strategic objectives of the Town.
Corporate Shared (Administration)
The Director Financial Services & Treasurer oversees the Corporate Shared (Administration) accounts. This includes those revenues and expenses that are not attributable to a specific department. Examples include: taxation, investment income, penalties and interest and general reserve transactions.
Financial Services
The Financial Services department is responsible for the overall management of the Town’s financial resources in a fiscally responsible and prudent manner.
The department is bound by the financial reporting requirements of the Public Sector Accounting Board (PSAB) in accordance with the Municipal Act. Financial analyses and reports are prepared with diligence using the highest professional standards and ethics.
Functions of the Financial Services department include: • Financial management • Development of long range financial plans, strategies, studies and policies • Formulation of operating and capital budgets • Issuance and collection of property tax billings • Financial reporting and controls • Provision of objective professional support on major strategic and financial initiatives • Administration of the procurement of goods and services • Liaison with regulatory officials/agencies • Corporate banking and investment management • Administration of accounts payable and receivable • Payroll calculation and distribution
2017 Business Plan & Budget
32 Financial Services
The Town Finance department has performed additional work in-house, including updates to the DC Study and Water & Wastewater Rate Study, as well as the development of the Asset Management Plan and development and implementation of the Energy Conservation and Demand Management Plan.
Performing these activities in-house has three major advantages; leveraging Town employee knowledge of Town assets/activities, improving the Town’s knowledge and skill base and significant cost savings.
Conservation Authority
The Essex Region Conservation Authority (ERCA) is an agency that governs conservation and environmental issues in Essex County. ERCA imposes levies to municipalities in the County of Essex. The Director Financial Services & Treasurer is responsible for review of the Town’s share of the ERCA levy.
Drainage, Tile & Shoreline Loans
Property owners may apply for loans to improve drainage on their property (tile loans). The Province supplies the funds to the Town, which acts as an intermediary by advancing and collecting on the loan.
Similarly, property owners may petition for municipal drain work. The Town will issue a debenture if the property owner requests a loan to pay for the drainage work. The Town is responsible for the billing and collection of these costs.
The Financial Services department is responsible for the administration and management of all drainage and tile loans.
Program Highlights
Corporate Shared (Administration)
• The proposed Municipal General Tax Levy for 2017 is $20,394,000, an increase of $716,000 from 2016 of which $180,000 will come from assessment growth during 2016. With additional Supplemental Tax Revenue (generated from growth) of $100,000 projected, the proposed Municipal Levy increase is 2.6%. A 1.0% tax increase is equivalent to $213,000 Significant budgetary impact items for 2017 include: • An increase of $100,000 to Supplementary tax revenue as residential development continues in Lakewood Estates, Carmelita Court and 250 Manning condominiums • Taxation Allocated to Capital shows an increase of $626,000 of which; o $400,000 increases the allocation to the New Infrastructure Levy (NIL) bringing the annual allocation to $1,100,000 o $50,000 to increase the LC allocation to provide for replacement of new infrastructure assets added during the past several years
2017 Business Plan & Budget
33 Financial Services
o $30,000 towards LC – Fire Appparatus for the addition of one engine to the Town’s fleet to be delivered in 2017 o $120,000 towards LC – Bridges in response to the recently completed Bridges & Culverts (<3m span) Study o $20,000 towards LC – Parks Playground equipment and o $6,000 towards LC - Pool • Ontario Municipal Partnership Fund (OMPF) grant revenue is expected to decrease by $4,000 to $72,000 reflecting the final reduction imposed by the Province • Budgeted Penalties and Interest income is expected to decrease by an additional $40,000 as outstanding Taxes Receivable has continued to improve • A Long-term interest revenue budget has been established to recognize revenue earned from in- house financing of Municipal Drain loans • Budgeted Bank Interest income is maintained at $390,000. Interest income is influenced by both average bank balances and current interest rates; it can therefore fluctuate from one year to the next. Given the inherent volatility of this income stream, $85,000 of the $390,000 is again proposed to be transferred to the tax rate stabilization reserve (reflected in the Transfer to Reserve line item). • The budget for Dividend EPS revenue is expected to remain stable at $447,000. This dividend is received from the Town’s investment in Essex Power Corporation of which we are a 26.44% shareholder. This income is sustainable only if EPC continues to generate sufficient revenues and cash flow. Given that hydro lines are a heavily regulated industry there is some question whether it is prudent to include the full dividend as base income. The 2017 budget has included an allocation of $129,000 to the tax rate stabilization reserve • Administration recommends a judicious approach to including volatile revenue sources in base income as it can lead to significant swings in tax levy requirements from one year to the next. In addition, the allocation of a portion of these revenues to the Tax Rate Stabilization Reserve supports an element of long term financial planning which suggests the Town set aside sufficient funds to provide flexibility in being able to smooth out unexpected budget drivers. • Interdepartmental Revenue represents Administrative costs recovered from the Water and Wastewater departments. This cross-charge was adjusted for an annual inflationary increase of 2% or $9,800 • Tax Write-offs are reduced by $25,000 in anticipation that annual tax adjustments due to assessment appeals will decline to more normal levels and in-line with the 2014-2016 three-year average. • Transfer to Reserves includes $85,000 of interest income and $129,000 of the EPS dividend to be transferred to the Tax Rate Stabilization Reserve as per commentary above, and a $150,000 one-time allocation as a placeholder for salary and benefit increases pending upcoming CBA negotiations.
Financial Services
• The Town of Tecumseh 2010 - 2016 budgets received the Distinguished Budget Presentation Award from the Government Finance Officers Association (GFOA). The budget document has continued to evolve with improvements made with each edition. This year’s document will again be submitted with
2017 Business Plan & Budget
34 Financial Services
the goal of attaining the GFOA award for the 2017 Budget Package. Department Goals & Objectives have been added for the 2017 version. • The Financial Services department has led the completion of various studies in-house during the course of the past few years in co-operation with Public Works, Building & Planning, Information and Communication Services and Parks & Recreation, including: DC Study, Water & Wastewater Rate Study, Asset Management Plan and Energy Conservation & Demand Management Plan. Regular updates of these studies and possibly others will continue to be performed in-house. • The Town’s Asset Management Plan (AMP) will undergo its first update since it was initially formulated in 2013. The update will incorporate additional asset categories, including Town facilities, Storm and Sanitary Pumping stations, Fleet and Bridges & Culverts <3m Span. • The Town’s Water Wastewater Rate Study was completed and adopted during 2016 followed by DWQMS financial plan. • The Town’s Investment Policy was formulated and adopted by Council during 2016. The Policy allows for investment with LAS ONE Fund as a vehicle for investing in equity shares as a measure of long term financial planning. • 2017 marks the first year of the most recent four-year property assessment cycle. All properties in Ontario will receive an updated Current Value Assessment (CVA) as determined by MPAC. The valuations are based on a single point in time (January 2016) and will be used for property tax purposes for the four years 2017-2020.
Conservation Authority
• The budget for the Town’s share of the 2017 ERCA levy has been held equal to that of the 2016 budget allocation as the 2017 ERCA budget has not been finalized at the time of the Town’s budget development
Drainage, Tile & Shoreline Loans
• There are no notable changes to the Drainage, Tile & Shoreline Loans budget for 2017. Decreases to Tile Loan Drainage revenues are offset by reductions to Long-Term Debt Charges as loan terms expire
Outlook
Corporate Shared (Administration)
• Increased allocations to the NIL for years 2018 and 2019 of $100,000 each year to bring the annual allocation to $1.3-million • Increases to Lifecycle of $50,000 per year for 2018-2019 to fund replacement of recent asset additions • Increases to Lifecycle of $150,000 for Bridges & Culverts and $20,000 for Parks Playground Equipment
2017 Business Plan & Budget
35 Financial Services
• Increases to Supplementary tax revenue to reflect anticipated assessment growth
Financial Services
• The feasibility and cost effectiveness of moving the water and wastewater billing and collection function in house will be investigated in co-operation with Public Works & Environmental Services • A provision to add an additional full-time Financial Analyst has been included in 2019 outlook year to help offset the additional workload undertaken by the Financial Services department for regularly recurring studies now being done in-house and to supplement other areas including corporate revenue and performance measures • Finance will continue development of a strategy to extend operating planning to determine tax rate impacts on a multi-year basis as part of an emphasis on long-term financial planning including asset management • The Town’s Asset Management Plan will be updated regularly, i.e. every two to three years, with the eventual inclusion of all major capital assets
Conservation Authority
• No changes included in the outlook years
Drainage, Tile & Shoreline Loans
• The outlook years reflect the upcoming expiry of term loans
2017 Business Plan & Budget
36 Financial Services
Department Goals and Objectives
• Investment Policy was developed and adopted by Council in 2016 – Investment program to gradually invest Post Retirement Reserve funds commenced in 2016, to be spread over an 18 month period • Water & Wastewater Rate Study and DWQMS Financial Plan was completed during 2016 • Updates to the Town’s Purchasing procedures with the addition of a Purchasing Officer will commence in 2017 • Explore feasibility of an electronic tender process • AMP update including additional asset categories for mid-2017 • Incorporate recent studies, i.e. Bridges & Culverts < 3m span etc. into five-year capital plans and various studies • Groundwork related to bringing Water and Wastewater billing in-house, in co-operation with PWES • GFOA recognition for 2017 budget document and recent improvements • Incorporate capital budget in FMW software
Staffing Resources
FinanciFinancialal Services
2016 2017 2018 2019 Permanent FTE’s Budget Proposed Outlook Outlook Full – Time FTE’s 8.00 8.00 8.00 9.00 Part – Time FTE’s 0.99 0.99 0.99 0.99 Total FTE 8.99 8.99 8.99 9.99 Net Change - - - 1.00
Staffing complement includes:
1.00 Director Financial Services & Treasurer 1.00 Deputy Treasurer & Tax Collector 1.00 Financial Analyst 1.00 Procurement Officer 4.00 Full Time Clerical 0.68 Part Time Clerical 0.31 Finance Student
2017 Business Plan & Budget
37 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Director Financial Services & Treasurer
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Taxes 4-1000 Residential Taxation 15,136,888 15,250,350 15,164,350 15,880,508 716,158 4.72% 16,743,867 17,502,625 4-1010 Farm Taxation 173,200 175,754 173,463 173,463 173,463 173,463 4-1020 Managed Forest Taxation 155 4-1030 Multi Residential Taxation 274,519 282,765 276,658 276,658 276,658 276,658 4-1040 Commercial Taxation 2,015,689 2,197,183 2,183,181 2,183,181 2,183,181 2,183,181 4-1045 Commercial New Construction 169,241 4-1050 Office Taxation 2,562 27,709 26,012 26,012 26,012 26,012 4-1055 Office New Construction 23,441 4-1060 Shopping Centre Taxation 137,956 191,516 193,813 193,813 193,813 193,813 4-1065 Shopping Centre New Construction 55,788 4-1070 Industrial Taxation 2,150,940 2,309,673 2,316,971 2,316,971 2,316,971 2,316,971 4-1075 Industrial New Construction 149,023 4-1080 Large Industrial Taxation 211,909 152,423 213,187 213,187 213,187 213,187 4-1090 Pipeline Taxation 123,647 125,107 123,595 123,595 123,595 123,595 4-1095 Utility Taxation 6,755 6,729 6,824 6,824 6,824 6,824 4-1699 Capping Adjustments 21 Total Taxes 20,631,713 20,719,230 20,678,054 21,394,212 716,158 3.46% 22,257,571 23,016,329 Supplementary Taxes 4-1600 Residential Supp Taxation 90,756 160,000 160,000 260,000 100,000 62.50% 210,000 160,000 4-1610 Farm Supp Taxation 251 53 4-1640 Commercial Supp Taxation 6,989 50,000 50,000 50,000 50,000 50,000 4-1645 Commercial New Construction Supp 11,291 4-1670 Industrial Supp Taxation 20,000 20,000 20,000 20,000 20,000 4-1675 Industrial New Construction Supp 25,234 4-1690 Pipelines Supp Taxation 356 798 Total Supplementary Taxes 134,877 230,851 230,000 330,000 100,000 43.48% 280,000 230,000 Right of Way 4-1400 Rights of Way Taxation 51,036 14,920 15,000 15,000 15,000 15,000 Total Right of Way 51,036 14,920 15,000 15,000 15,000 15,000 Special Charges 4-1550 Tile Loan Drainage 8,016 8,016 8,016 8,016 8,016 8,016 Total Special Charges 8,016 8,016 8,016 8,016 8,016 8,016 Payments in Lieu 4-1810 PIL'S Canada Ent 29,836 20,523 20,700 20,700 20,700 20,700 4-1820 PIL'S Ontario 13,266 12,870 14,300 12,800 -1,500 -10.49% 12,800 12,800 4-1840 PIL's Mun Enterprise 145,232 36,529 35,500 36,500 1,000 2.82% 36,500 36,500 Total Payments in Lieu 188,334 69,922 70,500 70,000 -500 -0.71% 70,000 70,000 Total Taxation 21,013,976 21,042,939 21,001,570 21,817,228 815,658 3.88% 22,630,587 23,339,345 Taxation Allocated To Capital 5-9520 Transfer to Capital - Taxation 7,734,000 8,283,000 8,283,000 8,909,000 626,000 7.56% 9,129,000 9,379,000 Total Taxation Allocated To Capital 7,734,000 8,283,000 8,283,000 8,909,000 626,000 7.56% 9,129,000 9,379,000 Net Taxation Available for Operating 13,279,976 12,759,939 12,718,570 12,908,228 189,658 1.49% 13,501,587 13,960,345 Grants 4-2000 Municipal Partnership FundOMPF 84,400 71,800 76,000 72,000 -4,000 -5.26% 72,000 72,000 4-2200 Canada Specific Grants 1,576 4-2300 Other Municipal Grants/Fees 116,300 Total Grants 84,400 189,676 76,000 72,000 -4,000 -5.26% 72,000 72,000 User Charges 4-4720 Tax Certificates 23,015 21,000 21,000 21,000 21,000 21,000 4-4750 Administration Fees 2,483 1,596 2,500 2,500 2,500 2,500 4-5810 Land lease 69,146 59,355 58,935 60,735 1,800 3.05% 61,925 63,120 4-6200 Donations 1,500 4-6300 Miscellaneous Revenue 9,706 6,300 6,000 6,000 6,000 6,000
38 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Director Financial Services & Treasurer
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Total User Charges 105,850 88,251 88,435 90,235 1,800 2.04% 91,425 92,620 Net User Charges Available for Operating 105,850 88,251 88,435 90,235 1,800 2.04% 91,425 92,620 Fines 4-5410 Provincial Offences Fines 136,378 130,000 130,000 130,000 130,000 130,000 Total Fines 136,378 130,000 130,000 130,000 130,000 130,000 Penalties and Interest 4-7000 Penalties - Current 157,636 145,000 160,000 145,000 -15,000 -9.38% 145,000 145,000 4-7050 Interest - Arrears 283,415 245,000 275,000 250,000 -25,000 -9.09% 250,000 250,000 Total Penalties and Interest 441,051 390,000 435,000 395,000 -40,000 -9.20% 395,000 395,000 Investment Income 4-7510 Bank Interest 459,154 450,000 390,000 390,000 390,000 390,000 4-7520 Municipal Drain Interest - LT Receivable 599 4,242 5,000 5,000 5,000 5,000 4-7530 Sundry Interest 20,176 2,617 1,000 1,000 1,000 1,000 4-7540 Dividend EPS 434,674 446,836 446,975 446,975 446,975 446,975 Total Investment Income 914,603 903,695 837,975 842,975 5,000 0.60% 842,975 842,975 Other Income 4-9020 Interfunc. - Admin charge 481,119 490,800 490,800 500,600 9,800 2.00% 510,800 521,000 Total Other Income 481,119 490,800 490,800 500,600 9,800 2.00% 510,800 521,000 Revenues Before Transfers 15,443,377 14,952,361 14,776,780 14,939,038 162,258 1.10% 15,543,787 16,013,940 Transfers from Reserves 4-9580 Transfer from Reserves 144,000 Total Transfers from Reserves 144,000 TOTAL REVENUES 15,587,377 14,952,361 14,776,780 14,939,038 162,258 1.10% 15,543,787 16,013,940
EXPENDITURES Wages 5-1000 Salary Payroll 546,821 573,960 642,886 631,969 -10,917 -1.70% 631,969 731,969 Total Wages 546,821 573,960 642,886 631,969 -10,917 -1.70% 631,969 731,969 Benefits 5-1300 Canada Pension Plan 19,827 18,998 22,063 22,063 22,504 22,954 5-1320 Employment Insurance 10,595 10,205 12,019 10,513 -1,506 -12.53% 10,723 10,937 5-1340 Employer Health Tax 11,003 11,491 12,835 12,625 -210 -1.64% 12,877 13,135 5-1360 Workers Safety & Ins Bd 14,312 14,993 16,979 17,563 584 3.44% 17,914 18,272 5-1380 OMERS 62,936 60,031 66,234 64,415 -1,819 -2.75% 65,703 67,017 5-1400 Health -19,291 33,006 37,355 34,823 -2,532 -6.78% 35,519 36,229 5-1420 Disability & Life 17,888 19,388 21,146 21,820 674 3.19% 22,256 22,701 5-1460 Retiree Benefits 24,213 23,489 25,122 25,650 528 2.10% 25,650 25,650 5-1500 Union Dues 179 5-1520 Sick Time Payout 12,207 15,347 15,347 15,481 134 0.87% 15,481 15,481 Total Benefits 153,869 206,948 229,100 224,953 -4,147 -1.81% 228,627 232,376 Total Wages & Benefits 700,690 780,908 871,986 856,922 -15,064 -1.73% 860,596 964,345 Long Term Debt Charges 5-8000 Principal 6,603 7,000 7,000 7,000 7,000 7,000 5-8100 Interest 1,413 1,016 1,016 1,016 1,016 1,016 Total Long Term Debt Charges 8,016 8,016 8,016 8,016 8,016 8,016 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 1,484 1,317 1,200 1,200 1,200 1,200 5-5010 Office Supplies 7,795 10,271 10,400 10,400 10,400 10,400 5-5040 Office Equipment Maintenance/Service 3,612 4,455 2,560 2,760 200 7.81% 2,760 2,760 5-5050 Computer Support/Software 28,679 34,100 32,200 34,000 1,800 5.59% 34,000 34,000 5-5060 Postage & Courier 31,440 33,630 30,250 30,250 30,250 30,250 5-5330 Subscriptions/Publications 500 800 800 800 800 Total Office Supplies & Equip Mtnce 73,010 84,273 77,410 79,410 2,000 2.58% 79,410 79,410 Memberships 5-5300 Memberships 6,009 6,302 6,270 6,270 6,395 6,523 Total Memberships 6,009 6,302 6,270 6,270 6,395 6,523
39 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Director Financial Services & Treasurer
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Professional Development 5-5310 Professional Development 1,745 4,652 5,000 5,000 5,000 5,000 5-5340 Education/Seminar Fees 730 2,608 6,500 4,500 -2,000 -30.77% 4,500 4,500 Total Professional Development 2,475 7,260 11,500 9,500 -2,000 -17.39% 9,500 9,500 Maintenance Materials & Supplies 5-3000 Janitorial Supplies 1,831 2,300 2,300 2,300 2,346 2,393 5-3010 Building R & M Purchases 1,485 3,500 3,500 3,500 3,570 3,641 5-5830 Miscellaneous 392 Total Maintenance Materials & Supplies 3,708 5,800 5,800 5,800 5,916 6,034 Maintenance Services 5-3020 Building Maintenance 4,518 8,251 7,500 7,500 7,650 7,803 Total Maintenance Services 4,518 8,251 7,500 7,500 7,650 7,803 Contract Services 5-2090 Janitorial Contracts 12,438 12,492 13,000 13,000 13,000 13,000 5-2290 Conservation requisition 230,837 244,122 235,920 235,920 240,638 245,451 Total Contract Services 243,275 256,614 248,920 248,920 253,638 258,451 Professional Services 5-4000 Professional Fee - Audit 19,740 20,148 20,940 21,800 860 4.11% 21,800 21,800 5-4010 Professional Fee - Legal 1,102 1,000 2,200 2,200 2,200 2,200 5-4040 Professional Fee - Other 8,500 4,300 5,000 3,000 -2,000 -40.00% 7,000 3,000 Total Professional Services 29,342 25,448 28,140 27,000 -1,140 -4.05% 31,000 27,000 Vehicle & Equipment Leases 5-2850 Equipment lease 1,099 1,104 1,104 1,104 1,104 1,104 5-5030 Office Equipment Lease 801 610 610 610 610 610 Total Vehicle & Equipment Leases 1,900 1,714 1,714 1,714 1,714 1,714 Utilities 5-3500 Utilities - Hydro & Water 19,543 25,500 23,000 25,000 2,000 8.70% 25,500 26,010 5-3530 Utilities - Gas 3,365 3,401 3,900 3,800 -100 -2.56% 3,876 3,954 5-3540 Communications - Telephone 12,052 8,283 8,800 8,800 8,800 8,800 5-3550 Communications - Cellular Phon -13,717 -13,458 -13,700 -13,600 100 -0.73% -13,600 -13,600 Total Utilities 21,243 23,726 22,000 24,000 2,000 9.09% 24,576 25,164 Insurance 5-4100 Insurance 72,442 86,346 85,000 90,400 5,400 6.35% 92,208 94,052 Total Insurance 72,442 86,346 85,000 90,400 5,400 6.35% 92,208 94,052 Grants & Donations 5-5620 Donations 8,495 10,000 10,000 10,000 10,000 10,000 Total Grants & Donations 8,495 10,000 10,000 10,000 10,000 10,000 Other 5-2250 Miscellaneous Service 4,790 6,974 5,950 5,950 5,950 5,950 5-3050 Property Taxes 892 890 1,000 1,000 1,000 1,000 5-5070 Meetings (meals) 248 200 300 300 300 300 5-5600 Public Relations 8,121 9,216 9,300 9,300 9,300 9,300 5-5610 Advertising 2,075 2,405 2,500 2,500 2,500 2,500 5-5640 Promotional items 1,589 6,400 6,400 6,400 6,400 6,400 5-5800 Travel & Mileage 658 471 800 800 800 800 Total Other 18,373 26,556 26,250 26,250 26,250 26,250 Financial Expense 5-7010 Credit Card Transaction Fees 196 123 800 800 800 800 5-7020 Tax Write-Offs 272,800 195,000 265,000 240,000 -25,000 -9.43% 240,000 240,000 5-7030 Vacancy Rebate Program 5-7050 Cash Over/Under -29 5 Total Financial Expense 272,967 195,128 265,800 240,800 -25,000 -9.41% 240,800 240,800 Expenditures Before Transfers 1,466,463 1,526,342 1,676,306 1,642,502 -33,804 -2.02% 1,657,669 1,765,062 Transfers to Reserves 5-9580 Transfer to Reserve 530,075 1,229,800 213,800 363,800 150,000 70.16% 563,800 743,800 5-9581 Transfer to Lifecycle Reserve 579,873 211,543
40 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Director Financial Services & Treasurer
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-9585 Transfer to Reserve Fund 300,000 Total Transfers to Reserves 1,409,948 1,441,343 213,800 363,800 150,000 70.16% 563,800 743,800 TOTAL EXPENDITURES 2,876,411 2,967,685 1,890,106 2,006,302 116,196 6.15% 2,221,469 2,508,862
NET EXPENDITURES -12,710,966 -11,984,676 -12,886,674 -12,932,736 -46,062 0.36% -13,322,318 -13,505,078
41 Run Date: 6-Nov-2016 Report: 100 Department Head Summary
Town of Tecumseh 2017 Draft 2 Budget Director Financial Services & Treasurer
2017 Proposed Budget Corporate Shared 1200 Revenues -14,905,522 Expenditures 828,520 Net Expenditures -14,077,002
Financial Services 1240 Revenues -25,500 Expenditures 933,846 Net Expenditures 908,346
Conservation Authority 2500 Expenditures 235,920 Net Expenditures 235,920
Tile Drainage/Shoreline Assist 8900 Revenues -8,016 Expenditures 8,016 Net Expenditures 0
Total Director Financial Services & Treasurer -12,932,736
42 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Corporate Shared 1200
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Taxes 4-1000 Residential Taxation 15,136,888 15,250,350 15,164,350 15,880,508 716,158 4.72% 16,743,867 17,502,625 4-1010 Farm Taxation 173,200 175,754 173,463 173,463 173,463 173,463 4-1020 Managed Forest Taxation 155 4-1030 Multi Residential Taxation 274,519 282,765 276,658 276,658 276,658 276,658 4-1040 Commercial Taxation 2,015,689 2,197,183 2,183,181 2,183,181 2,183,181 2,183,181 4-1045 Commercial New Construction 169,241 4-1050 Office Taxation 2,562 27,709 26,012 26,012 26,012 26,012 4-1055 Office New Construction 23,441 4-1060 Shopping Centre Taxation 137,956 191,516 193,813 193,813 193,813 193,813 4-1065 Shopping Centre New Construction 55,788 4-1070 Industrial Taxation 2,150,940 2,309,673 2,316,971 2,316,971 2,316,971 2,316,971 4-1075 Industrial New Construction 149,023 4-1080 Large Industrial Taxation 211,909 152,423 213,187 213,187 213,187 213,187 4-1090 Pipeline Taxation 123,647 125,107 123,595 123,595 123,595 123,595 4-1095 Utility Taxation 6,755 6,729 6,824 6,824 6,824 6,824 4-1699 Capping Adjustments 21 Total Taxes 20,631,713 20,719,230 20,678,054 21,394,212 716,158 3.46% 22,257,571 23,016,329 Supplementary Taxes 4-1600 Residential Supp Taxation 90,756 160,000 160,000 260,000 100,000 62.50% 210,000 160,000 4-1610 Farm Supp Taxation 251 53 4-1640 Commercial Supp Taxation 6,989 50,000 50,000 50,000 50,000 50,000 4-1645 Commercial New Construction Supp 11,291 4-1670 Industrial Supp Taxation 20,000 20,000 20,000 20,000 20,000 4-1675 Industrial New Construction Supp 25,234 4-1690 Pipelines Supp Taxation 356 798 Total Supplementary Taxes 134,877 230,851 230,000 330,000 100,000 43.48% 280,000 230,000 Right of Way 4-1400 Rights of Way Taxation 51,036 14,920 15,000 15,000 15,000 15,000 Total Right of Way 51,036 14,920 15,000 15,000 15,000 15,000 Payments in Lieu 4-1810 PIL'S Canada Ent 29,836 20,523 20,700 20,700 20,700 20,700 4-1820 PIL'S Ontario 13,266 12,870 14,300 12,800 -1,500 -10.49% 12,800 12,800 4-1840 PIL's Mun Enterprise 145,232 36,529 35,500 36,500 1,000 2.82% 36,500 36,500 Total Payments in Lieu 188,334 69,922 70,500 70,000 -500 -0.71% 70,000 70,000 Total Taxation 21,005,960 21,034,923 20,993,554 21,809,212 815,658 3.89% 22,622,571 23,331,329 Taxation Allocated To Capital 5-9520 Transfer to Capital - Taxation 7,734,000 8,283,000 8,283,000 8,909,000 626,000 7.56% 9,129,000 9,379,000 Total Taxation Allocated To Capital 7,734,000 8,283,000 8,283,000 8,909,000 626,000 7.56% 9,129,000 9,379,000 Net Taxation Available for Operating 13,271,960 12,751,923 12,710,554 12,900,212 189,658 1.49% 13,493,571 13,952,329 Grants 4-2000 Municipal Partnership FundOMPF 84,400 71,800 76,000 72,000 -4,000 -5.26% 72,000 72,000 4-2300 Other Municipal Grants/Fees 116,300 Total Grants 84,400 188,100 76,000 72,000 -4,000 -5.26% 72,000 72,000 User Charges 4-5810 Land lease 69,146 59,355 58,935 60,735 1,800 3.05% 61,925 63,120 4-6200 Donations 1,500 4-6300 Miscellaneous Revenue 7,364 4,955 4,000 4,000 4,000 4,000 Total User Charges 78,010 64,310 62,935 64,735 1,800 2.86% 65,925 67,120 Net User Charges Available for Operating 78,010 64,310 62,935 64,735 1,800 2.86% 65,925 67,120 Fines 4-5410 Provincial Offences Fines 136,378 130,000 130,000 130,000 130,000 130,000 Total Fines 136,378 130,000 130,000 130,000 130,000 130,000 Penalties and Interest
43 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Corporate Shared 1200
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 4-7000 Penalties - Current 157,636 145,000 160,000 145,000 -15,000 -9.38% 145,000 145,000 4-7050 Interest - Arrears 283,415 245,000 275,000 250,000 -25,000 -9.09% 250,000 250,000 Total Penalties and Interest 441,051 390,000 435,000 395,000 -40,000 -9.20% 395,000 395,000 Investment Income 4-7510 Bank Interest 459,154 450,000 390,000 390,000 390,000 390,000 4-7520 Municipal Drain Interest - LT Receivable 599 4,242 5,000 5,000 5,000 5,000 4-7530 Sundry Interest 20,176 2,617 1,000 1,000 1,000 1,000 4-7540 Dividend EPS 434,674 446,836 446,975 446,975 446,975 446,975 Total Investment Income 914,603 903,695 837,975 842,975 5,000 0.60% 842,975 842,975 Other Income 4-9020 Interfunc. - Admin charge 481,119 490,800 490,800 500,600 9,800 2.00% 510,800 521,000 Total Other Income 481,119 490,800 490,800 500,600 9,800 2.00% 510,800 521,000 Revenues Before Transfers 15,407,521 14,918,828 14,743,264 14,905,522 162,258 1.10% 15,510,271 15,980,424 Transfers from Reserves 4-9580 Transfer from Reserves 144,000 Total Transfers from Reserves 144,000 TOTAL REVENUES 15,551,521 14,918,828 14,743,264 14,905,522 162,258 1.10% 15,510,271 15,980,424
EXPENDITURES Wages 5-1000 Salary Payroll Total Wages Benefits 5-1340 Employer Health Tax 19 5-1400 Health -54,700 5-1460 Retiree Benefits 24,213 23,489 25,122 25,650 528 2.10% 25,650 25,650 Total Benefits -30,468 23,489 25,122 25,650 528 2.10% 25,650 25,650 Total Wages & Benefits -30,468 23,489 25,122 25,650 528 2.10% 25,650 25,650 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 1,484 1,317 1,200 1,200 1,200 1,200 5-5010 Office Supplies 5,986 7,954 7,400 7,400 7,400 7,400 5-5040 Office Equipment Maintenance/Service 1,163 2,461 760 760 760 760 5-5050 Computer Support/Software 1,161 1,400 1,800 1,800 1,800 1,800 5-5060 Postage & Courier 19,728 21,380 18,000 18,000 18,000 18,000 Total Office Supplies & Equip Mtnce 29,522 34,512 29,160 29,160 29,160 29,160 Memberships 5-5300 Memberships 2,500 2,750 2,500 2,500 2,550 2,601 Total Memberships 2,500 2,750 2,500 2,500 2,550 2,601 Maintenance Materials & Supplies 5-3000 Janitorial Supplies 1,831 2,300 2,300 2,300 2,346 2,393 5-3010 Building R & M Purchases 1,485 3,500 3,500 3,500 3,570 3,641 5-5830 Miscellaneous 392 Total Maintenance Materials & Supplies 3,708 5,800 5,800 5,800 5,916 6,034 Maintenance Services 5-3020 Building Maintenance 4,518 8,251 7,500 7,500 7,650 7,803 Total Maintenance Services 4,518 8,251 7,500 7,500 7,650 7,803 Contract Services 5-2090 Janitorial Contracts 12,438 12,492 13,000 13,000 13,000 13,000 Total Contract Services 12,438 12,492 13,000 13,000 13,000 13,000 Professional Services 5-4040 Professional Fee - Other 1,520 2,000 2,000 -2,000 -100.00% Total Professional Services 1,520 2,000 2,000 -2,000 -100.00% Vehicle & Equipment Leases 5-5030 Office Equipment Lease 801 610 610 610 610 610 Total Vehicle & Equipment Leases 801 610 610 610 610 610 Utilities
44 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Corporate Shared 1200
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-3500 Utilities - Hydro & Water 19,543 25,500 23,000 25,000 2,000 8.70% 25,500 26,010 5-3530 Utilities - Gas 3,365 3,401 3,900 3,800 -100 -2.56% 3,876 3,954 5-3540 Communications - Telephone 12,052 8,283 8,800 8,800 8,800 8,800 5-3550 Communications - Cellular Phon -14,311 -14,347 -14,500 -14,400 100 -0.69% -14,400 -14,400 Total Utilities 20,649 22,837 21,200 23,200 2,000 9.43% 23,776 24,364 Insurance 5-4100 Insurance 72,442 86,346 85,000 90,400 5,400 6.35% 92,208 94,052 Total Insurance 72,442 86,346 85,000 90,400 5,400 6.35% 92,208 94,052 Grants & Donations 5-5620 Donations 8,495 10,000 10,000 10,000 10,000 10,000 Total Grants & Donations 8,495 10,000 10,000 10,000 10,000 10,000 Other 5-3050 Property Taxes 892 890 1,000 1,000 1,000 1,000 5-5070 Meetings (meals) 60 5-5600 Public Relations 8,121 9,000 9,000 9,000 9,000 9,000 5-5610 Advertising 201 500 500 500 500 500 5-5640 Promotional items 1,589 6,400 6,400 6,400 6,400 6,400 Total Other 10,863 16,790 16,900 16,900 16,900 16,900 Financial Expense 5-7020 Tax Write-Offs 272,800 195,000 265,000 240,000 -25,000 -9.43% 240,000 240,000 5-7030 Vacancy Rebate Program 5-7050 Cash Over/Under -29 5 Total Financial Expense 272,771 195,005 265,000 240,000 -25,000 -9.43% 240,000 240,000 Expenditures Before Transfers 409,759 420,882 483,792 464,720 -19,072 -3.94% 467,420 470,174 Transfers to Reserves 5-9580 Transfer to Reserve 530,075 1,229,800 213,800 363,800 150,000 70.16% 563,800 743,800 5-9581 Transfer to Lifecycle Reserve 579,873 211,543 5-9585 Transfer to Reserve Fund 300,000 Total Transfers to Reserves 1,409,948 1,441,343 213,800 363,800 150,000 70.16% 563,800 743,800 TOTAL EXPENDITURES 1,819,707 1,862,225 697,592 828,520 130,928 18.77% 1,031,220 1,213,974
NET EXPENDITURES -13,731,814 -13,056,603 -14,045,672 -14,077,002 -31,330 0.22% -14,479,051 -14,766,450
45 Run Date: 6-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget Financial Services 1240
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2200 Canada Specific Grants 1,576 Total Grants 1,576 User Charges 4-4720 Tax Certificates 23,015 21,000 21,000 21,000 21,000 21,000 4-4750 Administration Fees 2,483 1,596 2,500 2,500 2,500 2,500 4-6300 Miscellaneous Revenue 2,342 1,345 2,000 2,000 2,000 2,000 Total User Charges 27,840 23,941 25,500 25,500 25,500 25,500 Net User Charges Available for Operating 27,840 23,941 25,500 25,500 25,500 25,500 Revenues Before Transfers 27,840 25,517 25,500 25,500 25,500 25,500 TOTAL REVENUES 27,840 25,517 25,500 25,500 25,500 25,500
EXPENDITURES Wages 5-1000 Salary Payroll 546,821 573,960 642,886 631,969 -10,917 -1.70% 631,969 731,969 Total Wages 546,821 573,960 642,886 631,969 -10,917 -1.70% 631,969 731,969 Benefits 5-1300 Canada Pension Plan 19,827 18,998 22,063 22,063 22,504 22,954 5-1320 Employment Insurance 10,595 10,205 12,019 10,513 -1,506 -12.53% 10,723 10,937 5-1340 Employer Health Tax 10,984 11,491 12,835 12,625 -210 -1.64% 12,877 13,135 5-1360 Workers Safety & Ins Bd 14,312 14,993 16,979 17,563 584 3.44% 17,914 18,272 5-1380 OMERS 62,936 60,031 66,234 64,415 -1,819 -2.75% 65,703 67,017 5-1400 Health 35,409 33,006 37,355 34,823 -2,532 -6.78% 35,519 36,229 5-1420 Disability & Life 17,888 19,388 21,146 21,820 674 3.19% 22,256 22,701 5-1500 Union Dues 179 5-1520 Sick Time Payout 12,207 15,347 15,347 15,481 134 0.87% 15,481 15,481 Total Benefits 184,337 183,459 203,978 199,303 -4,675 -2.29% 202,977 206,726 Total Wages & Benefits 731,158 757,419 846,864 831,272 -15,592 -1.84% 834,946 938,695 Office Supplies & Equip Mtnce 5-5010 Office Supplies 1,809 2,317 3,000 3,000 3,000 3,000 5-5040 Office Equipment Maintenance/Service 2,449 1,994 1,800 2,000 200 11.11% 2,000 2,000 5-5050 Computer Support/Software 27,518 32,700 30,400 32,200 1,800 5.92% 32,200 32,200 5-5060 Postage & Courier 11,712 12,250 12,250 12,250 12,250 12,250 5-5330 Subscriptions/Publications 500 800 800 800 800 Total Office Supplies & Equip Mtnce 43,488 49,761 48,250 50,250 2,000 4.15% 50,250 50,250 Memberships 5-5300 Memberships 3,509 3,552 3,770 3,770 3,845 3,922 Total Memberships 3,509 3,552 3,770 3,770 3,845 3,922 Professional Development 5-5310 Professional Development 1,745 4,652 5,000 5,000 5,000 5,000 5-5340 Education/Seminar Fees 730 2,608 6,500 4,500 -2,000 -30.77% 4,500 4,500 Total Professional Development 2,475 7,260 11,500 9,500 -2,000 -17.39% 9,500 9,500 Professional Services 5-4000 Professional Fee - Audit 19,740 20,148 20,940 21,800 860 4.11% 21,800 21,800 5-4010 Professional Fee - Legal 1,102 1,000 2,200 2,200 2,200 2,200 5-4040 Professional Fee - Other 6,980 2,300 3,000 3,000 7,000 3,000 Total Professional Services 27,822 23,448 26,140 27,000 860 3.29% 31,000 27,000 Vehicle & Equipment Leases 5-2850 Equipment lease 1,099 1,104 1,104 1,104 1,104 1,104 Total Vehicle & Equipment Leases 1,099 1,104 1,104 1,104 1,104 1,104 Utilities 5-3550 Communications - Cellular Phon 594 889 800 800 800 800 Total Utilities 594 889 800 800 800 800
46 Run Date: 6-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget Financial Services 1240
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Other 5-2250 Miscellaneous Service 4,790 6,974 5,950 5,950 5,950 5,950 5-5070 Meetings (meals) 188 200 300 300 300 300 5-5600 Public Relations 216 300 300 300 300 5-5610 Advertising 1,874 1,905 2,000 2,000 2,000 2,000 5-5800 Travel & Mileage 658 471 800 800 800 800 Total Other 7,510 9,766 9,350 9,350 9,350 9,350 Financial Expense 5-7010 Credit Card Transaction Fees 196 123 800 800 800 800 Total Financial Expense 196 123 800 800 800 800 Expenditures Before Transfers 817,851 853,322 948,578 933,846 -14,732 -1.55% 941,595 1,041,421 TOTAL EXPENDITURES 817,851 853,322 948,578 933,846 -14,732 -1.55% 941,595 1,041,421
NET EXPENDITURES 790,011 827,805 923,078 908,346 -14,732 -1.60% 916,095 1,015,921
47 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: Oct 31, 2016 Town of Tecumseh 2017 Draft 2 Budget Conservation Authority 2500
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating
EXPENDITURES Contract Services 5-2290 Conservation requisition 244,122 235,920 235,920 240,638 245,451 Total Contract Services 244,122 235,920 235,920 240,638 245,451 Expenditures Before Transfers 244,122 235,920 235,920 240,638 245,451 TOTAL EXPENDITURES 244,122 235,920 235,920 240,638 245,451
NET EXPENDITURES 244,122 235,920 235,920 240,638 245,451
48 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Tile Drainage/Shoreline Assist 8900
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Special Charges 4-1550 Tile Loan Drainage 8,016 8,016 8,016 8,016 8,016 8,016 Total Special Charges 8,016 8,016 8,016 8,016 8,016 8,016 Total Taxation 8,016 8,016 8,016 8,016 8,016 8,016 Net Taxation Available for Operating 8,016 8,016 8,016 8,016 8,016 8,016 Revenues Before Transfers 8,016 8,016 8,016 8,016 8,016 8,016 TOTAL REVENUES 8,016 8,016 8,016 8,016 8,016 8,016
EXPENDITURES Long Term Debt Charges 5-8000 Principal 6,603 7,000 7,000 7,000 7,000 7,000 5-8100 Interest 1,413 1,016 1,016 1,016 1,016 1,016 Total Long Term Debt Charges 8,016 8,016 8,016 8,016 8,016 8,016 Expenditures Before Transfers 8,016 8,016 8,016 8,016 8,016 8,016 TOTAL EXPENDITURES 8,016 8,016 8,016 8,016 8,016 8,016
NET EXPENDITURES
49 Chief Administrative Officer
Program Outline
Chief Administrative Officer
Executive Assistant to Manager Strategic the CAO Initatives Management Intern
Director Director Director Director Director Director Director Information & Financial Services & Corporate Services & Public Works & Planning & Building Fire Services & Fire Parks & Recreation Communication Services Treasurer Clerk Environmental Services Services Chief
Council
Council is comprised of the Mayor, Deputy Mayor, and five (5) Councillors representing the Town’s four wards. The term of office is four years, with the current term expiring in 2018.
This program provides the office of the Mayor and Council with administrative support, remuneration, and associated expenses.
The Municipal Act states:
Role of Council 224. It is the role of council, (a) to represent the public and to consider the well-being and interests of the municipality (b) to develop and evaluate the policies and programs of the municipality (c) to determine which services the municipality provides (d) to ensure that administrative policies, practices and procedures and controllership policies, practices and procedures are in place to implement the decisions of council (d.1) to ensure the accountability and transparency of the operations of the municipality, including the activities of the senior management of the municipality (e) to maintain the financial integrity of the municipality (f) to carry out the duties of council under this or any other Act
2017 Business Plan & Budget
Chief Administrative Officer
Role of Head of Council
225. It is the role of the head of council, (a) to act as chief executive officer of the municipality (b) to preside over council meetings so that its business can be carried out efficiently and effectively (c) to provide leadership to the council (c.1) without limiting clause (c), to provide information and recommendations to the council with respect to the role of council described in clauses 224 (d) and (d.1) (d) to represent the municipality at official functions (e) to carry out the duties of the head of council under this or any other Act Substitution 226. A municipality may, with the consent of the head of council, appoint a member of council to act in the place of the head of council on anybody, other than on the council of another municipality, of which the head of council is a member by virtue of being head of council. Head of Council as Chief Executive Officer 226.1 As chief executive officer of a municipality, the head of council shall, (a) uphold and promote the purposes of the municipality (b) promote public involvement in the municipality’s activities (c) act as the representative of the municipality both inside and outside the municipality, and promote the municipality locally, nationally and internationally (d) participate in and foster activities that enhance the economic, social and environmental well-being of the municipality and its residents Chief Administrative Officer
The Chief Administrative Officer (CAO) is appointed by Town Council. The CAO directs and coordinates the general and administrative management and business affairs of the Town in accordance with the policies, bylaws, and plans approved by Town Council. The CAO ensures fiscal responsibility and the delivery of high quality programs and services to meet the needs of the community.
The Municipal Act states:
Municipal Administration 227. It is the role of the officers and employees of the municipality, (a) to implement council’s decisions and establish administrative practices and procedures to carry out council’s decisions (b) to undertake research and provide advice to council on the policies and programs of the municipality
2017 Business Plan & Budget
Chief Administrative Officer
(c) to carry out other duties required under this or any Act and other duties assigned by the municipality Chief Administrative Officer 229. A municipality may appoint a chief administrative officer, who shall be responsible for, (a) exercising general control and management of the affairs of the municipality for the purpose of ensuring the efficient and effective operation of the municipality (b) performing such other duties as are assigned by the municipality Police Services
Police Services are delivered by the Ontario Provincial Police (OPP) under the supervision of the Essex County Detachment Commander. Progress reports are provided to the Police Services Board at their regular meetings.
Police Services Board
The Police Services Board (PSB) is comprised of five (5) members; three (3) are appointed by Town Council and two (2) by Provincial Order-in-Council.
The PSB oversees the provision of policing services for the Town of Tecumseh. This service is provided by the OPP through a service contract, currently a 6-year term.
Program Highlights
2017 Proposed Budget
Council
One-time $3,000 increase in Public Relations for Canada 150 celebrations in 2017.
2017 Business Plan & Budget
Chief Administrative Officer
Professional Development and AMO Committees had a one-time $4,000 reduction in 2016 to reflect reduced costs to attend the AMO Conference, held in Windsor-Essex in 2016. For 2017 the one-time reduction is proposed to be a permanent reduction reflecting the historical average level of expenditure. AMO Committees had also been reduced by $4,000 as some expenses were covered by the Association.
Chief Administrative Officer
Strategic Priorities - The CAO will ensure that the five (5) strategic priorities approved by Council (2015) continue to guide the development and implementation of plans and policies for the Town. These five strategic priorities are as follows: i. Make the Town an even better place to live, work and invest through a shared vision for our residents and newcomers ii. Ensure the Town’s current and future growth is built upon the principles of sustainability and strategic decision-making iii. Integrate the principles of health and wellness into all plans and priorities iv. Steward the Town’s “continuous improvement’ approach to municipal service delivery to residents and businesses v. Demonstrate the Town’s leadership role in the community by promoting good governance and community engagement, by bringing together organizations serving the Town and the region to pursue common goals
A mid-term review of Council’s strategic priorities will be undertaken in early 2017.
Growth and Development –The Town’s attributes must continue to be leveraged in a positive manner in positioning ourselves for new growth and development. A proactive approach has resulted in plans of subdivision and condominium development for approximately 200 units commenced in 2015, nearing completion in 2017. In addition, approximately 700 units are forecast over the next five years in the Manning Road Secondary Plan Area. Grants – The CAO’s office continues to actively pursue capital grant opportunities as they become available and submit proposals for project funding to assist in both infrastructure improvements and program development.
Ward Boundary and Council Structure Review – Consultants are completing this review for Council’s consideration in late 2016 or early 2017. A Public Information Centre (PIC) was held on October 27, 2016 for community engagement. Ward 2 By-Election – A by-election was held in October 2016 to fill the vacancy created by the sudden passing of Ward 2 Councillor Michael Rohrer. The successful candidate was William (Bill) Altenhof, who commenced his duties at the October 25, 2016 Council meeting.
Manager Strategic Initiatives - A new position was introduced in 2016 entitled Manager Strategic Initiatives. This position supports the CAO’s office by leading the development and implementation of current and new strategic policy and program initiatives, including research and analysis. In particular, the position responds to the growing demands and increasing complexities related to communications,
2017 Business Plan & Budget
Chief Administrative Officer
social media and economic development initiatives in support of business retention, expansion and attraction. Municipal Intern – The Town proposes to host a Municipal Intern annually for a period of approximately four months at a cost of $20,000. The intern will work closely with the CAO and Senior Management Team to gain valuable hands-on experience in Public Administration. Given current retirement and employment trends in the municipal sector, there is a critical need to attract and train the next generation of municipal leaders. Legal Matters – The Town (and City of Windsor) continue to defend a class action lawsuit on lottery licensing. Years of process are continuing with expected outcomes hopefully to be determined in the near future. Tecumseh Road Streetscape Project – This project was approved in principle in 2016, and specifications are currently being developed. A report on funding the streetscape project is pending for Council’s consideration. Priority setting will be critical for all capital funding allocations.
Multi-Use Sportsplex – This project was also approved in principle in 2016, and specifications are being developed. A report on funding the Multi-Use Sportsplex project is pending for Council’s consideration. Once again, priority setting will be critical for all capital funding allocations. Police Services
A new contract followed implementation of the OPP’s New Billing Model (NBM). The 2015 contract renewal, under the NBM, is for a 6-year term covering January 1, 2015 to December 31, 2020. The results of the NBM introduced a phase-in of a reduction in policing contract costs. The 2017 budget recognizes the final year of the phase-in of annual decreases resulting from the NBM. The total reduction on phase-in is $1.8 million which is achieved with the $400,000 decrease to contract costs for 2017. Wages will continue to have a significant impact in each year of the police budget as they form the largest component of the Cost per Property which is the basis for allocating policing costs under the NBM. An arbitration settlement with the OPP covers 2015 – 2018.
Police Services Board
The PSB administration budget is mainly status quo for 2017. A one-time increase in Professional Development is for anticipated educational and/or governance activities as a result of Province’s revision of the Police Services Act in 2017.
Outlook
Council
No significant changes are contemplated in the outlook years.
2017 Business Plan & Budget
Chief Administrative Officer
Chief Administrative Officer
No significant changes are contemplated in the outlook years, except for a Municipal Intern position (4 months per year) starting in 2017.
Police Services
The Policing budget will continue to include the annualized impact of the new OPP billing model.
Police Services Board
No significant changes are contemplated in the outlook years.
Staffing Resources
CAO & Council
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 3.00 3.00 3.00 3.00 Part – Time FTE 0.60 0.60 0.60 0.60 Total FTE 3.60 3.60 3.60 3.60 Net Change - - - -
Staffing complement includes: 1.00 CAO 1.00 Manager Strategic Initiatives 1.00 Executive Assistant to CAO 0.60 Administrative Assistant to Mayor and Council
Municipal Intern Program
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 0.00 0.00 0.00 0.00 Part – Time FTE 0.00 0.41 0.41 0.41 Total FTE 0.00 0.41 0.41 0.41 Net Change - 0.41 - -
Staffing complement includes: 0.41 Intern
2017 Business Plan & Budget
Chief Administrative Officer
Staffing Resources
CAO & CouCouncilncil
2015 2016 2017 2018 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 2.00 3.00 3.00 3.00 Part – Time FTE 0.60 0.60 0.60 0.60 Total FTE 2.60 3.60 3.60 3.60 Net Change - 1.00 - -
Staffing complement includes:
1.00 CAO 1.00 Manager Strategic Initiatives 1.00 Executive Assistant to CAO 0.60 Administrative Assistant to Mayor and Council
AMCTOAMCTO Intern Program
2015 2016 2017 2018 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 0.00 0.00 0.00 0.00 Part – Time FTE 0.50 0.00 0.00 1.00 Total FTE 0.50 0.00 0.00 1.00 Net Change - (0.50) - 1.00
56 2016 Business Plan & Budget
Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Chief Administrative Officer
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 147,198 144,900 144,900 145,200 300 0.21% 145,200 145,200 Total Grants 147,198 144,900 144,900 145,200 300 0.21% 145,200 145,200 User Charges 4-4700 Alarm Registration 13,840 14,200 14,200 14,200 14,200 14,200 4-4710 False Alarm Charges 4,200 3,200 6,000 4,000 -2,000 -33.33% 4,000 4,000 4-4730 O.P.P. Reports & Clearances 45,419 24,964 40,000 15,000 -25,000 -62.50% 15,000 15,000 4-6300 Miscellaneous Revenue 25,685 7,000 7,000 7,000 7,000 7,000 Total User Charges 89,144 49,364 67,200 40,200 -27,000 -40.18% 40,200 40,200 Net User Charges Available for Operating 89,144 49,364 67,200 40,200 -27,000 -40.18% 40,200 40,200 Fines 4-5420 Parking Fines 8,090 7,099 11,000 8,000 -3,000 -27.27% 8,000 8,000 Total Fines 8,090 7,099 11,000 8,000 -3,000 -27.27% 8,000 8,000 Revenues Before Transfers 244,432 201,363 223,100 193,400 -29,700 -13.31% 193,400 193,400 Transfers from Reserves 4-9580 Transfer from Reserves 125,000 4-9581 Transfer from Lifecycle Reserve 9,523 5,000 4-9585 Transfer from Reserve Funds 214,177 508,280 150,000 150,000 Total Transfers from Reserves 348,700 513,280 150,000 150,000 TOTAL REVENUES 593,132 714,643 373,100 343,400 -29,700 -7.96% 193,400 193,400
EXPENDITURES Wages 5-1000 Salary Payroll 519,790 577,544 622,659 637,154 14,495 2.33% 637,154 637,154 Total Wages 519,790 577,544 622,659 637,154 14,495 2.33% 637,154 637,154 Benefits 5-1300 Canada Pension Plan 12,669 13,095 15,635 16,247 612 3.91% 16,566 16,891 5-1320 Employment Insurance 3,648 3,853 4,983 4,795 -188 -3.77% 4,891 4,989 5-1340 Employer Health Tax 9,172 10,351 11,186 11,501 315 2.82% 11,722 11,948 5-1360 Workers Safety & Ins Bd 5,974 7,549 8,783 9,917 1,134 12.91% 10,101 10,289 5-1380 OMERS 27,606 41,352 42,621 42,492 -129 -0.30% 43,342 44,209 5-1389 In Lieu of OMERS 12,090 11,101 12,429 12,429 12,429 12,429 5-1400 Health 10,447 12,065 14,488 14,633 145 1.00% 14,926 15,225 5-1420 Disability & Life 7,314 11,329 11,444 11,988 544 4.75% 12,228 12,473 5-1460 Retiree Benefits 3,590 3,590 3,590 3,684 94 2.62% 3,684 3,684 5-1520 Sick Time Payout 6,607 9,124 9,124 9,122 -2 -0.02% 9,122 9,122 Total Benefits 99,117 123,409 134,283 136,808 2,525 1.88% 139,011 141,259 Total Wages & Benefits 618,907 700,953 756,942 773,962 17,020 2.25% 776,165 778,413 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 272 165 300 300 300 300 5-5010 Office Supplies 2,485 2,147 3,400 3,100 -300 -8.82% 3,100 3,100 5-5040 Office Equipment Maintenance/Service 2,208 3,500 3,500 3,500 3,500 3,500 5-5050 Computer Support/Software 7,435 9,608 5,100 5,100 5,100 5,100 5-5060 Postage & Courier 25 184 250 250 250 250 5-5330 Subscriptions/Publications 2,872 1,363 1,400 1,400 1,400 1,400 Total Office Supplies & Equip Mtnce 15,297 16,967 13,950 13,650 -300 -2.15% 13,650 13,650 Memberships 5-5300 Memberships 9,956 10,320 11,050 11,150 100 0.90% 11,345 11,544 Total Memberships 9,956 10,320 11,050 11,150 100 0.90% 11,345 11,544 Professional Development 5-5310 Professional Development 35,998 28,525 48,900 51,900 3,000 6.13% 48,900 48,900 5-5320 Strategic Support Development 4,367 2,835 3,500 4,000 500 14.29% 4,000 4,000 5-5340 Education/Seminar Fees 8,344 5,739 8,200 8,200 8,200 8,200 Total Professional Development 48,709 37,099 60,600 64,100 3,500 5.78% 61,100 61,100
57 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Chief Administrative Officer
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Maintenance Materials & Supplies 5-3000 Janitorial Supplies 1,238 1,700 1,700 1,700 1,700 1,700 5-3010 Building R & M Purchases 717 1,000 1,000 1,000 1,000 1,000 5-5830 Miscellaneous 1,099 298 Total Maintenance Materials & Supplies 3,054 2,998 2,700 2,700 2,700 2,700 Maintenance Services 5-3020 Building Maintenance 2,224 5,814 3,500 5,000 1,500 42.86% 5,000 5,000 Total Maintenance Services 2,224 5,814 3,500 5,000 1,500 42.86% 5,000 5,000 Contract Services 5-2000 Contracts 4,263,200 3,642,228 3,700,000 3,300,000 -400,000 -10.81% 3,375,000 3,450,000 5-2090 Janitorial Contracts 8,853 8,900 8,900 8,900 8,900 8,900 5-2130 Ride Program 14,719 10,000 10,000 10,000 10,000 10,000 Total Contract Services 4,286,772 3,661,128 3,718,900 3,318,900 -400,000 -10.76% 3,393,900 3,468,900 Professional Services 5-4010 Professional Fee - Legal 404,556 543,280 185,000 170,000 -15,000 -8.11% 170,000 170,000 5-4040 Professional Fee - Other 87,334 73,674 53,500 86,000 32,500 60.75% 86,000 86,000 Total Professional Services 491,890 616,954 238,500 256,000 17,500 7.34% 256,000 256,000 Utilities 5-3500 Utilities - Hydro & Water 11,735 15,000 13,500 14,500 1,000 7.41% 14,500 14,500 5-3530 Utilities - Gas 2,594 2,040 2,600 2,600 2,600 2,600 5-3540 Communications - Telephone 5-3550 Communications - Cellular Phon 7,338 8,803 10,500 9,300 -1,200 -11.43% 9,300 9,300 Total Utilities 21,667 25,843 26,600 26,400 -200 -0.75% 26,400 26,400 Insurance 5-4100 Insurance 6,067 6,249 6,550 6,750 200 3.05% 6,750 6,750 Total Insurance 6,067 6,249 6,550 6,750 200 3.05% 6,750 6,750 Grants & Donations 5-5620 Donations 2,015 5,500 Total Grants & Donations 2,015 5,500 Other 5-2250 Miscellaneous Service 200 500 500 500 500 5-5070 Meetings (meals) 7,100 5,000 5,000 5,000 5,000 5,000 5-5600 Public Relations 16,357 14,318 15,300 19,300 4,000 26.14% 16,300 16,300 5-5610 Advertising 7,066 7,556 5,500 6,500 1,000 18.18% 6,500 6,500 5-5800 Travel & Mileage 9,722 11,414 10,000 11,000 1,000 10.00% 11,000 11,000 5-5860 AMO/Other Committees -32 5,040 6,000 10,000 4,000 66.67% 10,000 10,000 Total Other 40,213 43,528 42,300 52,300 10,000 23.64% 49,300 49,300 Expenditures Before Transfers 5,546,771 5,133,353 4,881,592 4,530,912 -350,680 -7.18% 4,602,310 4,679,757 TOTAL EXPENDITURES 5,546,771 5,133,353 4,881,592 4,530,912 -350,680 -7.18% 4,602,310 4,679,757
NET EXPENDITURES 4,953,639 4,418,710 4,508,492 4,187,512 -320,980 -7.12% 4,408,910 4,486,357
58 Run Date: 31-Oct-2016 Report: 100 Department Head Summary
Town of Tecumseh 2017 Draft 2 Budget Chief Administrative Officer
2017 Proposed Budget Council 1100 Revenues -7,000 Expenditures 356,741 Net Expenditures 349,741
CAO 1220 Revenues -150,000 Expenditures 770,135 Net Expenditures 620,135
Police 2200 Revenues -186,400 Expenditures 3,357,884 Net Expenditures 3,171,484
Police Services Board 2220 Expenditures 46,151 Net Expenditures 46,151
Total Chief Administrative Officer 4,187,511
59 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Council 1100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES User Charges 4-6300 Miscellaneous Revenue 7,332 7,000 7,000 7,000 7,000 7,000 Total User Charges 7,332 7,000 7,000 7,000 7,000 7,000 Net User Charges Available for Operating 7,332 7,000 7,000 7,000 7,000 7,000 Revenues Before Transfers 7,332 7,000 7,000 7,000 7,000 7,000 Transfers from Reserves 4-9581 Transfer from Lifecycle Reserve 2,015 5,000 Total Transfers from Reserves 2,015 5,000 TOTAL REVENUES 9,347 12,000 7,000 7,000 7,000 7,000
EXPENDITURES Wages 5-1000 Salary Payroll 218,439 223,831 244,045 240,454 -3,591 -1.47% 240,454 240,454 Total Wages 218,439 223,831 244,045 240,454 -3,591 -1.47% 240,454 240,454 Benefits 5-1300 Canada Pension Plan 6,695 7,301 7,892 7,795 -97 -1.23% 7,951 8,110 5-1320 Employment Insurance 599 973 972 876 -96 -9.88% 894 912 5-1340 Employer Health Tax 3,143 3,656 3,655 3,617 -38 -1.04% 3,689 3,763 5-1360 Workers Safety & Ins Bd 655 1,065 1,065 1,171 106 9.95% 1,194 1,218 5-1380 OMERS 5-1389 In Lieu of OMERS 12,090 11,101 12,429 12,429 12,429 12,429 5-1400 Health 5-1420 Disability & Life Total Benefits 23,182 24,096 26,013 25,888 -125 -0.48% 26,157 26,432 Total Wages & Benefits 241,621 247,927 270,058 266,342 -3,716 -1.38% 266,611 266,886 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 272 159 300 300 300 300 5-5010 Office Supplies 656 368 800 800 800 800 5-5040 Office Equipment Maintenance/Service 22 100 100 100 100 100 5-5050 Computer Support/Software 6,851 4,501 4,500 4,500 4,500 4,500 5-5060 Postage & Courier 100 100 100 100 100 5-5330 Subscriptions/Publications 2,190 1,194 1,100 1,100 1,100 1,100 Total Office Supplies & Equip Mtnce 9,991 6,422 6,900 6,900 6,900 6,900 Memberships 5-5300 Memberships 6,523 6,777 6,900 7,000 100 1.45% 7,140 7,283 Total Memberships 6,523 6,777 6,900 7,000 100 1.45% 7,140 7,283 Professional Development 5-5310 Professional Development 20,257 14,459 31,000 31,000 31,000 31,000 5-5340 Education/Seminar Fees 4,501 3,208 5,000 5,000 5,000 5,000 Total Professional Development 24,758 17,667 36,000 36,000 36,000 36,000 Maintenance Materials & Supplies 5-5830 Miscellaneous 1,099 298 Total Maintenance Materials & Supplies 1,099 298 Utilities 5-3550 Communications - Cellular Phon 5,770 6,869 7,000 7,000 7,000 7,000 Total Utilities 5,770 6,869 7,000 7,000 7,000 7,000 Grants & Donations 5-5620 Donations 2,015 5,500 Total Grants & Donations 2,015 5,500 Other 5-2250 Miscellaneous Service 200 500 500 500 500 5-5070 Meetings (meals) 3,964 3,000 3,000 3,000 3,000 3,000 5-5600 Public Relations 10,435 8,000 8,000 12,000 4,000 50.00% 9,000 9,000 5-5610 Advertising 6,697 7,556 5,000 6,000 1,000 20.00% 6,000 6,000
60 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Council 1100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-5800 Travel & Mileage 576 2,000 2,000 2,000 2,000 2,000 5-5860 AMO/Other Committees -32 5,040 6,000 10,000 4,000 66.67% 10,000 10,000 Total Other 21,640 25,796 24,500 33,500 9,000 36.73% 30,500 30,500 Expenditures Before Transfers 313,417 317,256 351,358 356,742 5,384 1.53% 354,151 354,569 TOTAL EXPENDITURES 313,417 317,256 351,358 356,742 5,384 1.53% 354,151 354,569
NET EXPENDITURES 304,070 305,256 344,358 349,742 5,384 1.56% 347,151 347,569
61 Report: 176 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget CC detail Run Date: 3-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget CAO 1220
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating 0000 Unspecified 0000 Unspecified REVENUES User Charges 4-6300 Miscellaneous Revenue 5,000 Total User Charges 5,000 Net User Charges Available for Operating 5,000 Revenues Before Transfers 5,000 Transfers from Reserves 4-9580 Transfer from Reserves 125,000 4-9585 Transfer from Reserve Funds 214,177 508,280 150,000 150,000 Total Transfers from Reserves 339,177 508,280 150,000 150,000 TOTAL REVENUES 344,177 508,280 150,000 150,000
EXPENDITURES Wages 5-1000 Salary Payroll 263,911 332,350 354,750 372,836 18,086 5.10% 372,836 372,836 Total Wages 263,911 332,350 354,750 372,836 18,086 5.10% 372,836 372,836 Benefits 5-1300 Canada Pension Plan 4,836 5,601 7,425 8,134 709 9.55% 8,297 8,463 5-1320 Employment Insurance 2,540 2,945 4,011 3,919 -92 -2.29% 3,997 4,077 5-1340 Employer Health Tax 5,326 6,309 7,095 7,448 353 4.98% 7,597 7,749 5-1360 Workers Safety & Ins Bd 4,438 5,912 7,074 8,064 990 13.99% 8,225 8,389 5-1380 OMERS 27,330 41,577 42,621 42,492 -129 -0.30% 43,342 44,209 5-1400 Health 10,447 12,065 14,488 14,633 145 1.00% 14,926 15,225 5-1420 Disability & Life 7,314 11,329 11,444 11,988 544 4.75% 12,228 12,473 5-1520 Sick Time Payout 6,607 9,124 9,124 9,122 -2 -0.02% 9,122 9,122 Total Benefits 68,838 94,862 103,282 105,800 2,518 2.44% 107,734 109,707 Total Wages & Benefits 332,749 427,212 458,032 478,636 20,604 4.50% 480,570 482,543 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 6 5-5010 Office Supplies 1,596 847 1,400 1,400 1,400 1,400 5-5040 Office Equipment Maintenance/Service 1,302 1,400 1,400 1,400 1,400 1,400 5-5050 Computer Support/Software 584 5,107 600 600 600 600 5-5060 Postage & Courier 25 50 150 150 150 150 5-5330 Subscriptions/Publications 682 169 300 300 300 300 Total Office Supplies & Equip Mtnce 4,189 7,579 3,850 3,850 3,850 3,850 Memberships 5-5300 Memberships 2,070 2,155 2,750 2,750 2,805 2,861 Total Memberships 2,070 2,155 2,750 2,750 2,805 2,861 Professional Development 5-5310 Professional Development 5,260 5,449 7,300 7,300 7,300 7,300 5-5320 Strategic Support Development 4,367 2,835 3,500 4,000 500 14.29% 4,000 4,000 5-5340 Education/Seminar Fees 2,710 2,531 3,200 3,200 3,200 3,200 Total Professional Development 12,337 10,815 14,000 14,500 500 3.57% 14,500 14,500 Professional Services 5-4010 Professional Fee - Legal 404,556 543,280 185,000 170,000 -15,000 -8.11% 170,000 170,000 5-4040 Professional Fee - Other 87,334 72,674 52,500 65,000 12,500 23.81% 65,000 65,000 Total Professional Services 491,890 615,954 237,500 235,000 -2,500 -1.05% 235,000 235,000 Utilities 5-3550 Communications - Cellular Phon 864 1,337 2,600 1,400 -1,200 -46.15% 1,400 1,400 Total Utilities 864 1,337 2,600 1,400 -1,200 -46.15% 1,400 1,400 Other 5-2250 Miscellaneous Service
62 Report: 176 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget CC detail Run Date: 3-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget CAO 1220
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-5070 Meetings (meals) 3,136 2,000 2,000 2,000 2,000 2,000 5-5600 Public Relations 1,745 1,883 2,500 2,500 2,500 2,500 5-5610 Advertising 369 500 500 500 500 5-5800 Travel & Mileage 9,146 9,414 8,000 9,000 1,000 12.50% 9,000 9,000 Total Other 14,396 13,297 13,000 14,000 1,000 7.69% 14,000 14,000 Expenditures Before Transfers 858,495 1,078,349 731,732 750,136 18,404 2.52% 752,125 754,154 TOTAL EXPENDITURES 858,495 1,078,349 731,732 750,136 18,404 2.52% 752,125 754,154
NET EXPENDITURES 514,318 570,069 581,732 600,136 18,404 3.16% 752,125 754,154
8000 Municipal Intern 0000 Unspecified REVENUES User Charges 4-6300 Miscellaneous Revenue 13,353 Total User Charges 13,353 Net User Charges Available for Operating 13,353 Revenues Before Transfers 13,353 Transfers from Reserves 4-9581 Transfer from Lifecycle Reserve 7,508 Total Transfers from Reserves 7,508 TOTAL REVENUES 20,861
EXPENDITURES Wages 5-1000 Salary Payroll 16,293 Total Wages 16,293 Benefits 5-1300 Canada Pension Plan 756 5-1320 Employment Insurance 444 5-1340 Employer Health Tax 329 5-1360 Workers Safety & Ins Bd 486 5-1400 Health Total Benefits 2,015 Total Wages & Benefits 18,308 Office Supplies & Equip Mtnce 5-5010 Office Supplies 28 Total Office Supplies & Equip Mtnce 28 Professional Development 5-5310 Professional Development 1,357 5-5340 Education/Seminar Fees 1,133 Total Professional Development 2,490 Professional Services 5-4040 Professional Fee - Other 20,000 20,000 20,000 20,000 Total Professional Services 20,000 20,000 20,000 20,000 Other 5-5600 Public Relations 36 Total Other 36 Expenditures Before Transfers 20,862 20,000 20,000 20,000 20,000 TOTAL EXPENDITURES 20,862 20,000 20,000 20,000 20,000
NET EXPENDITURES 20,000 20,000 20,000 20,000
Total CAO 1220 514,319 570,069 581,732 620,136 38,404 -6.60% 772,125 774,154
63 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Police 2200
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 147,198 144,900 144,900 145,200 300 0.21% 145,200 145,200 Total Grants 147,198 144,900 144,900 145,200 300 0.21% 145,200 145,200 User Charges 4-4700 Alarm Registration 13,840 14,200 14,200 14,200 14,200 14,200 4-4710 False Alarm Charges 4,200 3,200 6,000 4,000 -2,000 -33.33% 4,000 4,000 4-4730 O.P.P. Reports & Clearances 45,419 24,964 40,000 15,000 -25,000 -62.50% 15,000 15,000 Total User Charges 63,459 42,364 60,200 33,200 -27,000 -44.85% 33,200 33,200 Net User Charges Available for Operating 63,459 42,364 60,200 33,200 -27,000 -44.85% 33,200 33,200 Fines 4-5420 Parking Fines 8,090 7,099 11,000 8,000 -3,000 -27.27% 8,000 8,000 Total Fines 8,090 7,099 11,000 8,000 -3,000 -27.27% 8,000 8,000 Revenues Before Transfers 218,747 194,363 216,100 186,400 -29,700 -13.74% 186,400 186,400 TOTAL REVENUES 218,747 194,363 216,100 186,400 -29,700 -13.74% 186,400 186,400
EXPENDITURES Benefits 5-1460 Retiree Benefits 3,590 3,590 3,590 3,684 94 2.62% 3,684 3,684 Total Benefits 3,590 3,590 3,590 3,684 94 2.62% 3,684 3,684 Total Wages & Benefits 3,590 3,590 3,590 3,684 94 2.62% 3,684 3,684 Office Supplies & Equip Mtnce 5-5010 Office Supplies 205 932 1,200 900 -300 -25.00% 900 900 5-5040 Office Equipment Maintenance/Service 884 2,000 2,000 2,000 2,000 2,000 5-5060 Postage & Courier 34 Total Office Supplies & Equip Mtnce 1,089 2,966 3,200 2,900 -300 -9.38% 2,900 2,900 Maintenance Materials & Supplies 5-3000 Janitorial Supplies 1,238 1,700 1,700 1,700 1,700 1,700 5-3010 Building R & M Purchases 717 1,000 1,000 1,000 1,000 1,000 Total Maintenance Materials & Supplies 1,955 2,700 2,700 2,700 2,700 2,700 Maintenance Services 5-3020 Building Maintenance 2,224 5,814 3,500 5,000 1,500 42.86% 5,000 5,000 Total Maintenance Services 2,224 5,814 3,500 5,000 1,500 42.86% 5,000 5,000 Contract Services 5-2000 Contracts 4,263,200 3,642,228 3,700,000 3,300,000 -400,000 -10.81% 3,375,000 3,450,000 5-2090 Janitorial Contracts 8,853 8,900 8,900 8,900 8,900 8,900 5-2130 Ride Program 14,719 10,000 10,000 10,000 10,000 10,000 Total Contract Services 4,286,772 3,661,128 3,718,900 3,318,900 -400,000 -10.76% 3,393,900 3,468,900 Professional Services 5-4040 Professional Fee - Other 1,000 1,000 1,000 1,000 1,000 Total Professional Services 1,000 1,000 1,000 1,000 1,000 Utilities 5-3500 Utilities - Hydro & Water 11,735 15,000 13,500 14,500 1,000 7.41% 14,500 14,500 5-3530 Utilities - Gas 2,594 2,040 2,600 2,600 2,600 2,600 5-3540 Communications - Telephone 5-3550 Communications - Cellular Phon 704 597 900 900 900 900 Total Utilities 15,033 17,637 17,000 18,000 1,000 5.88% 18,000 18,000 Insurance 5-4100 Insurance 4,877 5,059 5,200 5,400 200 3.85% 5,400 5,400 Total Insurance 4,877 5,059 5,200 5,400 200 3.85% 5,400 5,400 Other 5-5600 Public Relations 208 301 300 300 300 300 Total Other 208 301 300 300 300 300 Expenditures Before Transfers 4,315,748 3,700,195 3,755,390 3,357,884 -397,506 -10.58% 3,432,884 3,507,884 TOTAL EXPENDITURES 4,315,748 3,700,195 3,755,390 3,357,884 -397,506 -10.58% 3,432,884 3,507,884
64 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Police Services Board 2220
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating
EXPENDITURES Wages 5-1000 Salary Payroll 21,148 21,363 23,864 23,864 23,864 23,864 Total Wages 21,148 21,363 23,864 23,864 23,864 23,864 Benefits 5-1300 Canada Pension Plan 382 193 318 318 318 318 5-1320 Employment Insurance 65 -65 5-1340 Employer Health Tax 374 386 436 436 436 436 5-1360 Workers Safety & Ins Bd 395 572 644 682 38 5.90% 682 682 5-1380 OMERS 276 -225 Total Benefits 1,492 861 1,398 1,436 38 2.72% 1,436 1,436 Total Wages & Benefits 22,640 22,224 25,262 25,300 38 0.15% 25,300 25,300 Memberships 5-5300 Memberships 1,363 1,388 1,400 1,400 1,400 1,400 Total Memberships 1,363 1,388 1,400 1,400 1,400 1,400 Professional Development 5-5310 Professional Development 9,124 8,617 10,600 13,600 3,000 28.30% 10,600 10,600 Total Professional Development 9,124 8,617 10,600 13,600 3,000 28.30% 10,600 10,600 Insurance 5-4100 Insurance 1,190 1,190 1,350 1,350 1,350 1,350 Total Insurance 1,190 1,190 1,350 1,350 1,350 1,350 Other 5-5600 Public Relations 3,934 4,134 4,500 4,500 4,500 4,500 Total Other 3,934 4,134 4,500 4,500 4,500 4,500 Expenditures Before Transfers 38,251 37,553 43,112 46,150 3,038 7.05% 43,150 43,150 TOTAL EXPENDITURES 38,251 37,553 43,112 46,150 3,038 7.05% 43,150 43,150
NET EXPENDITURES 38,251 37,553 43,112 46,150 3,038 7.05% 43,150 43,150
65 Information & Communication Services
Program Outline
Director Information & Communication Services
Information & Communication Services
Information & Communication Services
The Information & Communication Services (ICS) Department is mandated to play a leadership role in enabling the effective use of information, technology and communications in all departments of the Town, so that the established department business objectives and corporate strategic objectives are realized. A key success factor in helping the ICS Department with its mandate is building collaborative partnerships with Town departments and external agencies (our clients).
The ICS Department staff are driven by the highest professional standards and guided by the following principles:
We are committed to meeting and exceeding the expectations of our internal and external clients. To follow-through on our commitment, we will partner with our clients to help them achieve and sustain business objectives through delivery and support of technology-based business solutions. Having the knowledge and providing the best-practices to our residents and businesses, the resulting outcome of such achievements will be the continual growth of our organization.
Business Solutions - focus on identifying opportunities for delivery and deployment of new business solutions for all Town departments. Specific responsibilities of this unit include:
Business Needs Analysis Communication Plans Definition of Requirements Acquisition/Deployment Project Management & Quality Control Implementation Support & Maintenance
Technical Services - focus on maintaining a reliable, secure, scalable and cost-effective corporate computing and telecommunications infrastructure. Specific responsibilities of this unit include:
Computing & Telecommunications Infrastructure Planning/Design/Procurement/Maintenance Capacity Planning Security Systems
66 2017 Business Plan & Budget
Information & Communication Services
Audio/Visual Systems Systems Administration Performance Monitoring & Fine-tuning Data Management Assets Co-ordination Digital Radios GPS/AVL Systems
Client Services - focus on providing support and assistance to clients in the use of corporate computer and telephone facilities. Specific responsibilities of this unit include:
Help Desk Support Desktop (PC’s) Support Rollout & Logistics Troubleshooting & Diagnosis Training
Geographic Information Systems (GIS) - focus on providing support and assistance to clients in use of GIS mapping.
The Town’s GIS integrates computer hardware, software, and data for capturing, managing, analyzing, and displaying all forms of geographically referenced municipal information. Some examples of Municipal Information which is managed by GIS are:
Storm and Sanitary Sewers Watermains Municipal Drains Fire Hydrants and Valves Streets Property Parcel Fabric Zoning Information Registered Plan inventory Parks Information Landmarks (Schools, Places of Worship) Aerial Photography (new photography received in 2015 funded by County of Essex) Municipal Buildings Reverse 911 updates Tangible Capital Asset Inventory Ontario One Call Resources Cartography for all departments including Corporate Graphic projects and desktop publishing
67 2017 Business Plan & Budget
Information & Communication Services
Program Highlights
Email server and Microsoft Office are due for replacement Continue in primary role of coordinating Town communications Continue to improve network infrastructure including addition of wireless ‘hotspots’ for staff and public use. Network and hardware improvements/replacements will continue in 2017 with regard towards “green” initiatives. An example of this is continued virtualizing our server environment to reduce our carbon footprint. Completion of a new phone system at Town Hall, 1189 Lacasse, 12021 McNorton and 300 Manning (RFP November 2016 – completion February 2017) Review replacement of outdated audio visual (A/V) and Security Equipment. Implement a new Mobile Device Management Solution (MDM) Oversee implementation of update to recreation software package including online registration. Upgrade to Cartegraph/Issuetraq for use by Building/Bylaw, Public Works, Parks, and Facilities. Additional improvements to network connectivity between various municipal sites by upgrading fiber optic cabling and wireless point to point connectivity. Review and procure replacement for our current records management system. Budget line item Computer Software Maintenance has been adjusted to reflect changes and additions in various software use contracts. These amounts fluctuate with the U.S. dollar. Training will continue in 2017 for various departments as new software is rolled out.
Outlook
Outlook for 2018 and 2019 is for support of existing departments and associated infrastructure. We look forward to adapting to changing technologies over the next few years. Budget allocations in both operating and capital expenses will be closely monitored as Tecumseh continues to be a leader in municipal technology applications. We will monitor the resource commitment to town information and communication initiatives.
Goals and Objectives
1. Continuation of network improvement and expansion to municipal sites. (ex. replacement of wireless radios and internet connection upgrades to remote municipal sites) 2. Continue to review and implement public wireless hotspots. (ex. The addition and improvement of public wi-fi at McAuliffe Park (2016 Q4), Green Acres Community Center and Tecumseh Museum / Ticonderoga park area.) 3. Continue to provide effective communication within the organization and to the public utilizing and developing various toolsets including conducting a Citizen Satisfaction Survey. (Survey was conducted in April 2016 and presented to Council in June 2016) 4. Oversee procurement of infrastructure due for replacement through lifecycle including phone system, A/V Equipment, network infrastructure, PC’s, laptops, mobile tablets, servers and copiers.
68 2017 Business Plan & Budget
Information & Communication Services
5. Define, develop and implement a business continuity plan. (In 2016 improvements were made to the Public Works / Water building with installation of redundant servers and a backup generator.) 6. Investigate deployment of ‘Apps’ for use by the public. (The Tecumseh APP was launched in August 2016.) 7. Investigate use of strategic planning reporting tools. 8. Implement new software for agenda management, recreation services and physical records management. (New software for agenda management was launched in July 2016, a major upgrade to recreation software in 2016 Q4 will add the ability for online program registrations)
Staffing Resources
Information & Communication Services
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook 4.00 4.00 4.00 4.00 Full – Time FTE 0.00 0.00 0.00 0.00 Part – Time FTE 4.00 4.00 4.00 4.00 Total FTE - - - - Net Change
Staffing complement includes:
1.00 Director, Information Technology 1.00 Systems Analyst 2.00 GIS Technicians
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Run Date: 31-Oct-2016 Report: 100 Department Head Summary
Town of Tecumseh 2017 Draft 2 Budget Director Information & Communication Services
2017 Proposed Budget Information & Communication Services 1230 Revenues -72,150 Expenditures 473,556 Net Expenditures 401,406
Total Director Information & Communication Services 401,406
70 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 14-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget Information & Communication Services 1230
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES User Charges 4-6300 Miscellaneous Revenue 100 750 750 750 750 Total User Charges 100 750 750 750 750 Net User Charges Available for Operating 100 750 750 750 750 Revenues Before Transfers 100 750 750 750 750 Transfers from Reserves 4-9581 Transfer from Lifecycle Reserve 23,774 23,800 23,800 23,800 23,800 23,800 4-9585 Transfer from Reserve Funds 47,548 47,600 47,600 47,600 47,600 47,600 Total Transfers from Reserves 71,322 71,400 71,400 71,400 71,400 71,400 TOTAL REVENUES 71,422 71,400 72,150 72,150 72,150 72,150
EXPENDITURES Wages 5-1000 Salary Payroll 288,029 293,119 293,120 297,548 4,428 1.51% 297,548 297,548 Total Wages 288,029 293,119 293,120 297,548 4,428 1.51% 297,548 297,548 Benefits 5-1300 Canada Pension Plan 9,920 9,900 9,900 9,900 10,098 10,300 5-1320 Employment Insurance 5,211 5,349 5,348 4,683 -665 -12.43% 4,777 4,873 5-1340 Employer Health Tax 5,816 5,873 5,873 5,963 90 1.53% 6,082 6,204 5-1360 Workers Safety & Ins Bd 7,761 7,735 7,735 8,208 473 6.12% 8,372 8,539 5-1380 OMERS 30,412 30,565 30,566 30,987 421 1.38% 31,607 32,239 5-1400 Health 20,201 18,678 18,677 18,865 188 1.01% 19,242 19,627 5-1420 Disability & Life 9,750 10,217 10,216 10,698 482 4.72% 10,912 11,130 5-1520 Sick Time Payout 7,776 8,075 8,075 8,228 153 1.89% 8,228 8,228 Total Benefits 96,847 96,392 96,390 97,532 1,142 1.18% 99,318 101,140 Total Wages & Benefits 384,876 389,511 389,510 395,080 5,570 1.43% 396,866 398,688 Office Supplies & Equip Mtnce 5-5010 Office Supplies 769 1,262 900 900 900 900 5-5040 Office Equipment Maintenance/Service 1,744 2,344 2,000 2,000 2,000 2,000 5-5050 Computer Support/Software 48,490 53,818 49,031 59,896 10,865 22.16% 59,896 59,896 5-5330 Subscriptions/Publications 237 91 250 250 250 250 Total Office Supplies & Equip Mtnce 51,240 57,515 52,181 63,046 10,865 20.82% 63,046 63,046 Memberships 5-5300 Memberships 884 884 830 830 847 864 Total Memberships 884 884 830 830 847 864 Professional Development 5-5310 Professional Development 1,510 2,120 2,800 2,800 2,800 2,800 5-5340 Education/Seminar Fees 621 1,379 2,500 2,500 2,500 2,500 Total Professional Development 2,131 3,499 5,300 5,300 5,300 5,300 Maintenance Materials & Supplies 5-2830 Equipment Purchases 2,775 2,698 2,500 3,000 500 20.00% 3,060 3,121 Total Maintenance Materials & Supplies 2,775 2,698 2,500 3,000 500 20.00% 3,060 3,121 Professional Services 5-4040 Professional Fee - Other 3,675 1,963 3,000 3,000 3,000 3,000 Total Professional Services 3,675 1,963 3,000 3,000 3,000 3,000 Utilities 5-3550 Communications - Cellular Phon 2,932 2,059 2,000 2,300 300 15.00% 2,300 2,300 Total Utilities 2,932 2,059 2,000 2,300 300 15.00% 2,300 2,300 Other 5-5070 Meetings (meals) 132 160 250 250 250 250 5-5800 Travel & Mileage 814 515 750 750 750 750 Total Other 946 675 1,000 1,000 1,000 1,000 Expenditures Before Transfers 449,459 458,804 456,321 473,556 17,235 3.78% 475,419 477,319 TOTAL EXPENDITURES 449,459 458,804 456,321 473,556 17,235 3.78% 475,419 477,319
NET EXPENDITURES 378,037 387,404 384,171 401,406 17,235 4.49% 403,269 405,169
71 Corporate Services
Program Outline
Director Corporate Services & Clerks
Senior & Youth Corporate Golden Age Cultural & Arts Heritage Crossing Guards Animal Control Adviisory Services Club Committee Committee Committees
Corporate Services
The Corporate Services Department provides the following:
1. Statutory functions including: a. Registrar under the Vital Statistics Act, responsible for such matters as maintenance of the municipal birth and death registry and, issuance of death and burial certificates. b. Elections Officer accountable for the preparation and overall conduct of municipal elections. c. Organization, preparation and distribution of Council/Committee meeting agendas and minutes. d. Providing public notice of Council/Committee meetings and other matters of public interest and ensuring compliance with statutory requirements and municipal policy. e. Safekeeping of municipal records to support transparency of actions, ensures regulatory compliance, and is responsible for the maintenance of the paper and electronic records systems, records storage and retrieval, records retention and disposal. f. Municipal Freedom of Information Privacy Officer providing public access to Town records and information and protecting personal privacy in accordance within the statutory requirements of the Municipal Freedom of Information and Protection of Privacy Act. g. Licensing Officer responsible for the issuance of all lottery, taxi, and dog licenses and ensuring compliance with statutory and municipal regulations. 2. Management of the human resources function. 3. Provision of technical advice regarding meeting protocols/procedures, legislative requirements and historical precedent to Staff and Council. 4. Departmental work plan development and preparation of operating/lifecycle budgets and monitoring of performance against approved plans and budgets. 5. Liaison with all orders of government, local boards/commissions, public and community groups/associations. 6. Development of policies & procedures as directed; administration of same as approved by Council. 7. Risk management and Insurance claims management. 8. Ensuring quality customer service.
Elections
• Conduct Municipal and School Board Elections every four years with the next election in 2018. Internet and telephone voting was used for the first time in 2014 and then again for the 2016 Councillor Ward 2 By-Election
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Corporate Services
• DataFix’s Municipal Voter View program is used to maintain the eligible voters list.
Human Resources
• The Human Resources functions were extracted from the Corporate Services Budget in 2016 and include: o Coordinating employee recruitment o Selection and orientation activities o Delivery and coordination of employee training programs o Development of HR related policies and programs o Contract negotiations and labour relations o Pay Equity Plan updates o Compliance with Ministry of Labour and Workplace Safety Insurance Board Legislation o Development of health and safety policies and programs o Management of the accessibility program o Monitoring and maintenance of benefits • Provision of an Employee Assistance Program to regular full-time and part-time employees via Professional Services Agreement with Family Service Windsor-Essex.
Crossing Guards
• Crossing guards are provided at the following designated school crossing locations: Lacasse @ St. Thomas Lacasse @ Clapp St. Thomas @ Lesperance St. Thomas @ Michael Lesperance @ Lanoue Tecumseh @ Arlington Tecumseh @ Estate Park • Crossing Guards became members in CUPE Local 702.13 in 2011, which represents a number of part- time and seasonal employees of the Town.
Animal Control
• Revenue is derived from dog license fees and fines. • Dog control services are provided under a contract. • The Dog Pound is located in the Town of Lakeshore and is operated under a Joint Operating Agreement between the Town and the Towns of Lakeshore, LaSalle and Essex. The operating and capital costs of the Pound are managed by the Town of Lakeshore and apportioned to the participating municipalities.
Golden Age Club
• The Golden Age Club (GAC) building is owned by the Town. Use of the building is provided free of charge to the GAC. The Town is responsible for the cost of utilities and maintaining the building, including snow removal and grass cutting. • The GAC offers programs and activities for seniors. • The Town receives a grant from the Ministry of Health and Long Term Care (MOHLTC) for program operations which is managed by the Corporate Services Department. Funds are directed to the Club
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Corporate Services
in the full grant amount. The Corporate Services Department is responsible for the annual and quarterly reporting on the grant.
Cultural & Arts Advisory Committee
• The Committee organizes events in recognition of the International ‘Culture Days’ celebrated in September each year. Culture Days raises the awareness, accessibility, participation and engagement of Canadians in the arts and cultural life of their communities. • In past years, activities have included a ‘Showcase Your Talent’ event, as well as a partnership with the Tecumseh BIA to offer an outdoor family movie night and concerts at Lakewood Park, and presentations by the Windsor Symphony Orchestra of a Holiday Symphony concert series.
Heritage Committee
• The Heritage Committee is an Advisory Committee to Council. Members are appointed by Council in accordance with the Ontario Heritage Act. • The Committee may advise Council on matters related to the Act and to properties in the Town of Tecumseh that have Cultural Heritage Value and for which the Town may wish to protect from destruction or harmful change by passing a Designation By-law as provided for in the Ontario Heritage Act.
Senior Advisory Committee
• The Senior Advisory Committee (SAC) was first introduced and appointed by Council in 2016 to advise on issues that affect seniors and bring awareness of barriers to service for elderly persons. • The SAC is comprised of members over the age of 60.
Youth Advisory Committee
• The Youth Advisory Committee (YAC) was first appointed by Council in 2016 to provide advice to Council and Administration on issues that affect area youth, as well as program and service needs. • The YAC is comprised of members between the ages of 13 and 23.
74 2017 Business Plan & Budget
Corporate Services
Program Highlights
2017 Proposed Budget
Human Resources 28%
Crossing Guards 10% Animal Control Clerk/Staff 2% Services Golden Age Club Cultural 57% 2% Committee 1%
Corporate Services
• Lottery license revenue reflects the maximum license fee which may be charged for a bingo lottery event ($165) under the New Bingo Revenue Model implemented by the AGCO. The Classic Bingo III Hall currently operates weekly events on Friday, Saturday and Sunday. Over 174 licenses are issued each year. There is currently an active lawsuit challenging the legality of charging the maximum fee when the fee would exceed the actual cost of providing the licensing service. The outcome of the lawsuit is undeterminable at this time. • Lottery license revenue is also derived from raffle lottery events and break open tickets. The fee charged is the AGCO maximum fee of 3% of the prize board. • Revenue derived from the processing of Death Certificates has been increased by $1,000 to $5,000 to reflect historic trends. • Salary Payroll includes proposed 2017 staff addition to address work load issues, enhance service delivery in all areas, and improve records management in relation to the new requirements under the Public Sector and MPP Accountability and Transparency Act. The position is proposed to be filled mid- year so that half of the increase is reflected in 2017 and the other half in 2018. • Miscellaneous Expense has been increased from $700 to $2,700 to allow for record destruction in accordance with the Record Retention By-law. • Education and Seminar has been increased from $4,000 to $7,000 to permit training of staff to enhance their understanding of municipal government and the programs and services provided; in addition to ongoing training in relation to legislative requirements. • Advertising has been increased from $1,000 to $2,000 to allow for greater public outreach in the Shoreline Week and Essex Free Press. • The Municipal Act, 2001 allows for a person to request an investigation as to whether the Municipality has complied with the requirements governing closed meetings. Council recently appointed LAS as its
75 2017 Business Plan & Budget
Corporate Services
Closed Meeting Investigator for 2016-2017 to conduct any meeting investigation that may be requested; $4,000 is included in the budget under Professional Fee -Other for associated investigation costs. • The Municipal Act, 2001 allows for a Municipality to appoint an Integrity Officer when it has adopted a Code of Conduct. The Integrity Commissioner reports to Council, and is responsible for performing in an independent manner the functions assigned by the municipality with respect to the application of the Code of Conduct and of any procedures, rules and policies of the municipality governing the ethical behaviour of Members of Council and its Local Boards and Committee Members. The Town partnered with other area municipalities to retain the services of Robert Swayze as the Integrity Officer for a two year term; $3,500 is included in the budget under Professional Fee-Other for investigative costs. Professional Fee – Other also provides funding of $5,000 to retain a University of Windsor Intern from the Political Science Master’s Program.
Elections
• Funding is provided for election related costs in the Town’s Lifecycle Election Reserve through an annual allocation of $16,000, allowing funding of $64,000 every four (4) years to conduct a municipal and school board election. • The budget provides for the cost of the voting method, mail, advertising, training, materials and other related expenses.
Human Resources
• The wages for the Human Resources Officer and 20% of the Director Corporate Services & Clerk have been allocated to this HR Budget. • Professional Fee-Other includes HR contracting support, including $15,300 for the annual service contract with Dunk & Associates for the Town’s health and safety program, in addition to $2,500 for HR consulting; and an additional $10,000 has been requested in the 2017 Budget for additional resources in relation to contract negotiations with CUPE Locals 702.1, 702.2 and 702.5 and Pay Equity compliance. • Professional Fee-Legal has been increased from $3,000 to $10,000 for additional resources in relation to contract negotiations with CUPE Locals 702.1, 702.2 and 702.5, Pay Equity compliance, new CAO recruit contract and resolution of CUPE Grievances. The $7,000 increase was offset by a reduction in the CAO’s legal budget. • Education / Seminar have been increased from $2,250 to $6,250 to allow for corporate wide training and for the Director and HRO to keep current on legislative matters.
Crossing Guards
• The 2017 Budget is consistent with the 2016 budget including $2,000 to provide funding for the clothing allowances that are set out in the new Collective Agreement with Local 702.13.
Animal Control
• The agreement for dog control services was renewed in 2014 for a further three (3) year term, at a continued cost of $13,000 annually.
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Corporate Services
• A decline in Dog Tags has been experienced over the past 5 years. A student position is included for the summer of 2017 to actively collect license fees and identify unlicensed dogs. • A recommendation will be forthcoming on the dog tag and kennel license fees which have not been increased since 2003. • Miscellaneous Service includes the Cat In-Take Agreement between the Town and the Windsor-Essex Humane Society in addition to an allocation to provide 90 spay/neuter vouchers for cats.
Golden Age Club
• No significant changes are expected for 2017. • A one-time special grant was approved by the MOHLTC in 2016 to purchase a new fridge, copier and to paint the building.
Cultural & Arts Advisory Committee
• In 2017, this Committee is partnering with École secondaire catholique l'Essor, on an event to unveil the new Tecumseh – l’Essor Arts Centre Auditorium Sign, in conjunction with a speed painting presentation by local artist, Paul Murray. Funds raised from the event will help the school to make improvements to the Auditorium and Town cultural programming. • A second ‘Coffee House’ is being organized for 2017 which will offer local artists an opportunity to present their musical, vocal, theatrical or artistic talents and to provide entertainment to the community.
Heritage Committee
• The Committee is planning a comprehensive review of the Heritage Property Inventory and to undertake evaluations to identify culture heritage properties for preservation of historical significance • The Ontario Heritage Trust recognized the Historic Banwell Road Black Cemetery (also known as the Smith Cemetery) as the Banwell Road Area Black Settlement in partnership with the Committee and erected a Provincial Plaque. In 2016, the Committee was awarded the Ontario Historical Society’s B. Napier Simpson Jr. Award for their work in designating this site.
Senior Advisory Committee
• The Committee is looking to create a social media presence and to solicit input from other senior residents living in Tecumseh on their service needs • To date, the members have received presentations from Administration and provided input on the Community Improvement Plan, the Transportation Master Plan and the Multi-Use Sportsplex. • In 2017 the Committee will be focusing on promoting Tecumseh as a great place to retire, a part of the greater “100 mile retirement area” campaign • Other areas of senior engagement will be to encourage the use of Town recreational facilities, to promote multiculturalism in the area and to partner with local organizations to provide information to seniors and Town Council regarding the types of issues that senior residents may be facing.
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Corporate Services
Youth Advisory Committee
• An application has been submitted for an Ontario 150 Partnership Program grant in the amount of $20,000 for the purpose of providing workshops for youth throughout 2017 where students will have job shadowing and mentorship opportunities; meet and interact with leaders from different sectors [ie. government, not-for-profit, business, education, medical, industrial]; and, learn about employment opportunities and how to develop new skills. • To date, the members have received presentations from Administration and provided input on the Community Improvement Plan, the Transportation Master Plan, the Multi-Use Sportsplex, Local Government Week planning and activities, as well as the Ontario Partnership Program Application. • Enhanced communication and engagement is being initiated through dedicated social media presence.
Outlook Proposed initiatives include: • Human Resources: o Lead contract negotiations with CUPE Local 702.1 [outside full-time workers], 702.2 [inside full-time workers], 702.5 [inside part-time workers] and the Tecumseh Firefighters’ Association which expire in December 2016 o Complete the Pay Equity Plan for CUPE Local 702.13 [outside part-time workers] and update the Pay Equity Plan for CUPE Locals 702.1, 702.2 and 702.5 as may be necessary. Which ones will be updated in outlook years? • Marriage Licensing: Introduce marriage license services. • Records Management: Implement a new records management system and electronic records management software to increase operational efficiency by streamlining processes for managing documents, records and workflow. • Risk Management: Research, develop and maintain a claims log for the various litigations which will better assist in managing case files. • Election: Planning of the 2018 Municipal and School Board Elections. The cost is estimated at $58,000 with the use of Internet and Telephone voting. • Development of Policies and Procedures: In response to the new Public Sector and MPP Accountability & Transparency Act, changes to the Occupational Health & Safety Act and the Integrated Accessibility Standards Regulation, under the Accessibility for Ontarians with Disabilities Act and ongoing compliance with the regulations. Review of policies [i.e.: Council Procedures, Notice requirements, and Accountability and Transparency] to offer recommendations on meeting current legislative requirements and best practices.
Department 2017 Goals & Objectives
• Continue implementation of the electronic agenda management system and phasing in of workflow of department reports. • Fulfil Council direction following completion and decision on the Ward Boundary and Council Structure Review.
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Corporate Services
• Comprehensive review of by-laws, policies and procedures in relation to legislative changes, such as the Municipal Elections Act, Municipal Act, Municipal Freedom of Information and Protection of Privacy Act, and Municipal Conflict of Interest, etc… • Implement a new electronic records management system. • Improve record tracking and management system for claims against the municipality. • Introduce e-business solutions to improve access to programs and services. • Enhance public outreach and awareness of council meetings and initiatives, as well programs and events through greater advertisement in the Shoreline Week and Essex Free Press. • Lead contract negotiations with CUPE Local 702.1 (Full-time Outside), CUPE Local 702.2 (Full- time Inside), CUPE Local 702.5 (Part-time Inside) and the Tecumseh Firefighters’ Association. • Realign and streamline the Department’s organizational structure to better support departmental priorities.
Staffing Resources
Corporate Services
2015 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 4.80 5.28 5.80 5.80 Part – Time FTE 0.30 0.30 0.30 0.30 Total FTE 5.10 5.58 6.10 6.10 Net Change - .48 1.00 -
Staffing complement includes: 0.80 Director Corporate Services & Clerk 2.00 Deputy Clerks 1.00 Administrative Assistant 2.00 Clerical II – Administrative Clerk 0.30 Summer student (1 – dog tag enforcement) 0.48 Placeholder
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Corporate Services
Human Resources
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 1.20 1.20 1.20 1.20 Part – Time FTE 0.00 0.00 0.00 0.00 Total FTE 1.20 1.20 1.20 1.20 Net Change - - - -
Staffing complement includes: 0.20 Director Corporate Services & Clerk 1.00 Human Resources Officer
Crossing Guards
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 0.00 0.00 0.00 0.00 Part – Time FTE 2.02 2.02 2.02 2.02 Total FTE 2.02 2.02 2.02 2.02 Net Change - - - -
Staffing complement includes: 2.02 Crossing Guards (7 regular Adult School Crossing Guard and 5 Alternate Crossing Guards)
80 2017 Business Plan & Budget
Run Date: 6-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget Director Corporate Services & Clerk
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 35,517 24,505 21,700 36,700 15,000 69.12% 21,700 21,700 Total Grants 35,517 24,505 21,700 36,700 15,000 69.12% 21,700 21,700 User Charges 4-3710 Registration/Entry Fee 4-4740 Death Certificates 5,400 4,980 4,000 5,000 1,000 25.00% 5,000 5,000 4-6300 Miscellaneous Revenue 25 2,601 400 400 400 400 Total User Charges 5,425 7,581 4,000 5,400 1,400 35.00% 5,400 5,400 Net User Charges Available for Operating 5,425 7,581 4,000 5,400 1,400 35.00% 5,400 5,400 Licences and Permits 4-5010 Dog Licences 18,023 19,170 21,000 23,000 2,000 9.52% 23,000 23,000 4-5030 Taxi Cab Licences 6,650 6,660 6,650 6,650 6,650 6,650 4-5040 Lottery Licences 178,359 183,000 183,000 183,000 183,000 183,000 Total Licences and Permits 203,032 208,830 210,650 212,650 2,000 0.95% 212,650 212,650 Fines 4-5430 Dog Fines 550 550 550 550 550 Total Fines 550 550 550 550 550 Revenues Before Transfers 243,974 241,466 236,900 255,300 18,400 7.77% 240,300 240,300 Transfers from Reserves 4-9580 Transfer from Reserves 20,100 1,000 1,000 1,000 1,000 4-9581 Transfer from Lifecycle Reserve 11,424 12,292 1,500 1,500 59,800 1,500 Total Transfers from Reserves 31,524 12,292 2,500 2,500 60,800 2,500 TOTAL REVENUES 275,498 253,758 239,400 257,800 18,400 7.69% 301,100 242,800
EXPENDITURES Wages 5-1000 Salary Payroll 484,831 504,417 524,207 566,429 42,222 8.05% 616,429 616,429 Total Wages 484,831 504,417 524,207 566,429 42,222 8.05% 616,429 616,429 Benefits 5-1300 Canada Pension Plan 16,498 16,211 17,183 18,850 1,667 9.70% 19,226 19,611 5-1320 Employment Insurance 9,735 9,313 9,829 9,440 -389 -3.96% 9,629 9,821 5-1340 Employer Health Tax 9,495 10,022 10,405 11,228 823 7.91% 11,453 11,682 5-1360 Workers Safety & Ins Bd 12,460 13,244 13,809 15,929 2,120 15.35% 16,247 16,572 5-1380 OMERS 52,421 46,449 48,354 52,213 3,859 7.98% 53,257 54,322 5-1400 Health 22,986 28,159 28,549 33,497 4,948 17.33% 34,167 34,850 5-1420 Disability & Life 12,698 16,249 16,260 17,063 803 4.94% 17,404 17,753 5-1520 Sick Time Payout 7,930 9,379 9,376 -3 -0.03% 9,376 9,376 Total Benefits 144,223 139,647 153,768 167,596 13,828 8.99% 170,759 173,987 Total Wages & Benefits 629,054 644,064 677,975 734,025 56,050 8.27% 787,188 790,416 Office Supplies & Equip Mtnce 5-5010 Office Supplies 2,627 1,231 1,400 1,400 3,400 1,400 5-5040 Office Equipment Maintenance/Service 2,702 2,413 2,000 2,000 2,000 2,000 5-5050 Computer Support/Software 3,766 11,975 3,470 3,470 48,470 3,470 5-5060 Postage & Courier 1,817 1,906 1,900 1,900 1,900 1,900 5-5330 Subscriptions/Publications 1,692 1,627 2,000 2,000 2,500 2,000 Total Office Supplies & Equip Mtnce 12,604 19,152 10,770 10,770 58,270 10,770 Memberships 5-5300 Memberships 1,582 2,005 2,050 2,050 2,091 2,133 Total Memberships 1,582 2,005 2,050 2,050 2,091 2,133 Professional Development 5-5310 Professional Development 2,440 5,144 9,250 9,250 9,250 9,250 5-5340 Education/Seminar Fees 15,176 13,114 6,250 13,250 7,000 112.00% 15,750 13,250 Total Professional Development 17,616 18,258 15,500 22,500 7,000 45.16% 25,000 22,500
81 Run Date: 6-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget Director Corporate Services & Clerk
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Maintenance Materials & Supplies 5-2400 Materials & supplies 556 420 1,420 1,420 1,448 1,477 5-2860 Equipment rental 1,202 5-3010 Building R & M Purchases 2,439 2,606 500 500 510 520 5-5830 Miscellaneous 248 2,179 1,000 1,000 1,000 1,000 Total Maintenance Materials & Supplies 3,243 6,407 2,920 2,920 2,958 2,997 Maintenance Services 5-3020 Building Maintenance 1,939 9,700 2,500 2,500 2,550 2,601 Total Maintenance Services 1,939 9,700 2,500 2,500 2,550 2,601 Contract Services 5-2000 Contracts 12,109 12,109 13,000 13,000 13,000 13,000 5-2100 Animal Control 21,474 14,600 14,600 12,610 -1,990 -13.63% 12,610 12,610 Total Contract Services 33,583 26,709 27,600 25,610 -1,990 -7.21% 25,610 25,610 Professional Services 5-4010 Professional Fee - Legal 10,065 8,145 6,000 13,000 7,000 116.67% 16,000 13,000 5-4040 Professional Fee - Other 31,415 43,220 37,300 47,300 10,000 26.81% 42,300 37,300 Total Professional Services 41,480 51,365 43,300 60,300 17,000 39.26% 58,300 50,300 Utilities 5-3500 Utilities - Hydro & Water 4,471 5,300 4,800 5,500 700 14.58% 5,610 5,722 5-3530 Utilities - Gas 1,756 1,615 1,900 1,800 -100 -5.26% 1,836 1,873 5-3550 Communications - Cellular Phon 1,167 679 800 800 800 800 Total Utilities 7,394 7,594 7,500 8,100 600 8.00% 8,246 8,395 Insurance 5-4100 Insurance 5,354 5,587 5,700 5,900 200 3.51% 6,018 6,138 Total Insurance 5,354 5,587 5,700 5,900 200 3.51% 6,018 6,138 Grants & Donations 5-5630 Grants 21,000 21,000 21,000 21,000 21,000 21,000 Total Grants & Donations 21,000 21,000 21,000 21,000 21,000 21,000 Other 5-2250 Miscellaneous Service 13,875 11,161 12,000 41,250 29,250 243.75% 21,250 21,250 5-5070 Meetings (meals) 1,458 1,518 1,000 1,500 500 50.00% 1,800 1,500 5-5350 Health & Wellness 1,464 797 2,000 2,000 2,000 2,000 5-5600 Public Relations 197 371 500 500 500 500 5-5610 Advertising 3,988 8,490 7,650 8,200 550 7.19% 13,200 8,200 5-5800 Travel & Mileage 979 481 700 700 700 700 5-5810 Clothing 719 952 2,000 2,000 2,000 2,000 Total Other 22,680 23,770 25,850 56,150 30,300 117.21% 41,450 36,150 Expenditures Before Transfers 797,529 835,611 842,665 951,825 109,160 12.95% 1,038,681 979,010 Transfers to Reserves 5-9580 Transfer to Reserve 8,000 Total Transfers to Reserves 8,000 TOTAL EXPENDITURES 805,529 835,611 842,665 951,825 109,160 12.95% 1,038,681 979,010
NET EXPENDITURES 530,031 581,853 603,265 694,025 90,760 15.04% 737,581 736,210
82 Run Date: 6-Nov-2016 Report: 100 Department Head Summary
Town of Tecumseh 2017 Draft 2 Budget Director Corporate Services & Clerk
2017 Proposed Budget Corporate Services & Clerks 1250 Revenues -197,250 Expenditures 580,709 Net Expenditures 383,459
Human Resources 1260 Expenditures 191,701 Net Expenditures 191,701
Youth Advisory Committee 1280 Revenues -15,000 Expenditures 25,000 Net Expenditures 10,000
Seniors Advisory Committee 1281 Expenditures 2,500 Net Expenditures 2,500
Crossing Guards 3110 Expenditures 69,535 Net Expenditures 69,535
P & I Animal 2620 Revenues -23,550 Expenditures 35,180 Net Expenditures 11,630
Golden Age Club 6200 Revenues -21,000 Expenditures 37,200 Net Expenditures 16,200
83 Run Date: 6-Nov-2016 Report: 100 Department Head Summary
Town of Tecumseh 2017 Draft 2 Budget Director Corporate Services & Clerk
2017 Proposed Budget
Cultural Summary 7700 Revenues -1,000 Expenditures 8,000 Net Expenditures 7,000
Heritage Committee 7705 Expenditures 2,000 Net Expenditures 2,000
Total Director Corporate Services & Clerk 694,025
84 Run Date: 6-Nov-2016 Report: 176 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget CC detail Town of Tecumseh 2017 Draft 2 Budget Corporate Services & Clerks 1250
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating 0000 Unspecified 0000 Unspecified REVENUES Grants 4-2100 Ontario Specific Grants 700 700 700 700 Total Grants 700 700 700 700 User Charges 4-4740 Death Certificates 5,400 4,980 4,000 5,000 1,000 25.00% 5,000 5,000 4-6300 Miscellaneous Revenue 25 577 400 400 400 400 Total User Charges 5,425 5,557 4,000 5,400 1,400 35.00% 5,400 5,400 Net User Charges Available for Operating 5,425 5,557 4,000 5,400 1,400 35.00% 5,400 5,400 Licences and Permits 4-5030 Taxi Cab Licences 6,650 6,660 6,650 6,650 6,650 6,650 4-5040 Lottery Licences 178,359 183,000 183,000 183,000 183,000 183,000 Total Licences and Permits 185,009 189,660 189,650 189,650 189,650 189,650 Revenues Before Transfers 190,434 195,217 194,350 195,750 1,400 0.72% 195,750 195,750 Transfers from Reserves 4-9580 Transfer from Reserves 15,300 Total Transfers from Reserves 15,300 TOTAL REVENUES 205,734 195,217 194,350 195,750 1,400 0.72% 195,750 195,750
EXPENDITURES Wages 5-1000 Salary Payroll 324,843 344,245 366,335 405,824 39,489 10.78% 455,824 455,824 Total Wages 324,843 344,245 366,335 405,824 39,489 10.78% 455,824 455,824 Benefits 5-1300 Canada Pension Plan 11,120 11,103 12,192 13,859 1,667 13.67% 14,136 14,419 5-1320 Employment Insurance 5,918 6,040 6,619 6,642 23 0.35% 6,775 6,910 5-1340 Employer Health Tax 6,310 6,879 7,308 8,078 770 10.54% 8,240 8,405 5-1360 Workers Safety & Ins Bd 8,070 8,891 9,524 11,304 1,780 18.69% 11,530 11,761 5-1380 OMERS 39,990 35,880 37,890 41,417 3,527 9.31% 42,245 43,090 5-1400 Health 16,718 22,364 22,754 27,644 4,890 21.49% 28,197 28,761 5-1420 Disability & Life 9,165 12,668 12,679 13,312 633 4.99% 13,578 13,850 5-1520 Sick Time Payout 7,022 8,455 8,452 -3 -0.04% 8,452 8,452 Total Benefits 104,313 103,825 117,421 130,708 13,287 11.32% 133,153 135,648 Total Wages & Benefits 429,156 448,070 483,756 536,532 52,776 10.91% 588,977 591,472 Office Supplies & Equip Mtnce 5-5010 Office Supplies 1,518 1,231 1,200 1,200 1,200 1,200 5-5040 Office Equipment Maintenance/Service 2,702 2,413 2,000 2,000 2,000 2,000 5-5050 Computer Support/Software 489 600 600 600 600 600 5-5060 Postage & Courier 284 506 500 500 500 500 5-5330 Subscriptions/Publications 812 812 677 677 677 677 Total Office Supplies & Equip Mtnce 5,805 5,562 4,977 4,977 4,977 4,977 Memberships 5-5300 Memberships 1,105 1,550 1,550 1,550 1,581 1,613 Total Memberships 1,105 1,550 1,550 1,550 1,581 1,613 Professional Development 5-5310 Professional Development 2,440 2,879 6,750 6,750 6,750 6,750 5-5340 Education/Seminar Fees 12,543 5,069 4,000 7,000 3,000 75.00% 7,000 7,000 Total Professional Development 14,983 7,948 10,750 13,750 3,000 27.91% 13,750 13,750 Maintenance Materials & Supplies 5-5830 Miscellaneous 2,179 Total Maintenance Materials & Supplies 2,179
85 Run Date: 6-Nov-2016 Report: 176 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget CC detail Town of Tecumseh 2017 Draft 2 Budget Corporate Services & Clerks 1250
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Professional Services 5-4010 Professional Fee - Legal 2,724 3,000 3,000 3,000 3,000 3,000 5-4040 Professional Fee - Other 5,809 12,755 12,500 12,500 12,500 12,500 Total Professional Services 8,533 15,755 15,500 15,500 15,500 15,500 Utilities 5-3550 Communications - Cellular Phon 1,087 679 800 800 800 800 Total Utilities 1,087 679 800 800 800 800 Other 5-2250 Miscellaneous Service 606 700 2,700 2,000 285.71% 2,700 2,700 5-5070 Meetings (meals) 524 233 500 500 500 500 5-5600 Public Relations 197 311 500 500 500 500 5-5610 Advertising 1,683 1,802 1,000 2,000 1,000 100.00% 2,000 2,000 5-5800 Travel & Mileage 285 392 400 400 400 400 Total Other 3,295 2,738 3,100 6,100 3,000 96.77% 6,100 6,100 Expenditures Before Transfers 463,964 484,481 520,433 579,209 58,776 11.29% 631,685 634,212 Transfers to Reserves 5-9580 Transfer to Reserve 8,000 Total Transfers to Reserves 8,000 TOTAL EXPENDITURES 471,964 484,481 520,433 579,209 58,776 11.29% 631,685 634,212
NET EXPENDITURES 266,230 289,264 326,083 383,459 57,376 17.60% 435,935 438,462
0030 Election 0000 Unspecified REVENUES Transfers from Reserves 4-9581 Transfer from Lifecycle Reserve 9,122 12,292 1,500 1,500 59,800 1,500 Total Transfers from Reserves 9,122 12,292 1,500 1,500 59,800 1,500 TOTAL REVENUES 9,122 12,292 1,500 1,500 59,800 1,500
EXPENDITURES Office Supplies & Equip Mtnce 5-5010 Office Supplies 2,000 5-5050 Computer Support/Software 1,781 10,006 1,500 1,500 46,500 1,500 5-5330 Subscriptions/Publications 500 Total Office Supplies & Equip Mtnce 1,781 10,006 1,500 1,500 49,000 1,500 Professional Development 5-5340 Education/Seminar Fees 1,133 2,500 Total Professional Development 1,133 2,500 Professional Services 5-4010 Professional Fee - Legal 7,341 3,000 Total Professional Services 7,341 3,000 Other 5-5070 Meetings (meals) 200 300 5-5610 Advertising 953 5,000 Total Other 1,153 5,300 Expenditures Before Transfers 9,122 12,292 1,500 1,500 59,800 1,500 TOTAL EXPENDITURES 9,122 12,292 1,500 1,500 59,800 1,500
NET EXPENDITURES
Total Corporate Services & Clerks 1250 266,230 289,264 326,083 383,459 57,376 -17.60% 435,935 438,462
86 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Human Resources 1260
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES User Charges 4-6300 Miscellaneous Revenue 2,024 Total User Charges 2,024 Net User Charges Available for Operating 2,024 Revenues Before Transfers 2,024 TOTAL REVENUES 2,024
EXPENDITURES Wages 5-1000 Salary Payroll 88,408 96,805 96,805 99,538 2,733 2.82% 99,538 99,538 Total Wages 88,408 96,805 96,805 99,538 2,733 2.82% 99,538 99,538 Benefits 5-1300 Canada Pension Plan 3,431 2,970 2,970 2,970 3,029 3,090 5-1320 Employment Insurance 1,909 1,605 1,604 1,405 -199 -12.41% 1,433 1,462 5-1340 Employer Health Tax 1,770 1,906 1,906 1,959 53 2.78% 1,998 2,038 5-1360 Workers Safety & Ins Bd 2,301 2,526 2,526 2,762 236 9.34% 2,817 2,873 5-1380 OMERS 12,363 10,465 10,464 10,796 332 3.17% 11,012 11,232 5-1400 Health 6,268 5,795 5,795 5,853 58 1.00% 5,970 6,089 5-1420 Disability & Life 3,533 3,581 3,581 3,751 170 4.75% 3,826 3,903 5-1520 Sick Time Payout 908 924 924 924 924 Total Benefits 32,483 28,848 29,770 30,420 650 2.18% 31,009 31,611 Total Wages & Benefits 120,891 125,653 126,575 129,958 3,383 2.67% 130,547 131,149 Office Supplies & Equip Mtnce 5-5010 Office Supplies 35 200 200 200 200 5-5050 Computer Support/Software 1,380 1,369 1,370 1,370 1,370 1,370 5-5330 Subscriptions/Publications 880 815 1,323 1,323 1,323 1,323 Total Office Supplies & Equip Mtnce 2,295 2,184 2,893 2,893 2,893 2,893 Memberships 5-5300 Memberships 331 331 350 350 357 364 Total Memberships 331 331 350 350 357 364 Professional Development 5-5310 Professional Development 2,265 2,500 2,500 2,500 2,500 5-5340 Education/Seminar Fees 2,633 6,912 2,250 6,250 4,000 177.78% 6,250 6,250 Total Professional Development 2,633 9,177 4,750 8,750 4,000 84.21% 8,750 8,750 Professional Services 5-4010 Professional Fee - Legal 5,145 3,000 10,000 7,000 233.33% 10,000 10,000 5-4040 Professional Fee - Other 25,606 30,160 19,800 29,800 10,000 50.51% 24,800 19,800 Total Professional Services 25,606 35,305 22,800 39,800 17,000 74.56% 34,800 29,800 Other 5-2250 Miscellaneous Service 2,255 3,811 2,250 2,250 2,250 2,250 5-5070 Meetings (meals) 691 941 500 1,000 500 100.00% 1,000 1,000 5-5350 Health & Wellness 1,464 797 2,000 2,000 2,000 2,000 5-5600 Public Relations 60 5-5610 Advertising 1,119 4,400 4,400 4,400 4,400 4,400 5-5800 Travel & Mileage 89 300 300 300 300 Total Other 5,529 10,098 9,450 9,950 500 5.29% 9,950 9,950 Expenditures Before Transfers 157,285 182,748 166,818 191,701 24,883 14.92% 187,297 182,906 TOTAL EXPENDITURES 157,285 182,748 166,818 191,701 24,883 14.92% 187,297 182,906
NET EXPENDITURES 157,285 180,724 166,818 191,701 24,883 14.92% 187,297 182,906
87 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 16-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget Youth Advisory Committee 1280
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 15,000 15,000 Total Grants 15,000 15,000 Revenues Before Transfers 15,000 15,000 TOTAL REVENUES 15,000 15,000
EXPENDITURES Other 5-2250 Miscellaneous Service 25,000 25,000 5,000 5,000 Total Other 25,000 25,000 5,000 5,000 Expenditures Before Transfers 25,000 25,000 5,000 5,000 TOTAL EXPENDITURES 25,000 25,000 5,000 5,000
NET EXPENDITURES 10,000 10,000 5,000 5,000
87a Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 16-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget Seniors Advisory Committee 1281
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating
EXPENDITURES Other 5-2250 Miscellaneous Service 2,500 2,500 2,500 2,500 Total Other 2,500 2,500 2,500 2,500 Expenditures Before Transfers 2,500 2,500 2,500 2,500 TOTAL EXPENDITURES 2,500 2,500 2,500 2,500
NET EXPENDITURES 2,500 2,500 2,500 2,500
87b Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Crossing Guards 3110
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating
EXPENDITURES Wages 5-1000 Salary Payroll 60,455 63,367 61,067 61,067 61,067 61,067 Total Wages 60,455 63,367 61,067 61,067 61,067 61,067 Benefits 5-1300 Canada Pension Plan 1,422 2,138 2,021 2,021 2,061 2,102 5-1320 Employment Insurance 1,600 1,668 1,606 1,393 -213 -13.26% 1,421 1,449 5-1340 Employer Health Tax 1,186 1,237 1,191 1,191 1,215 1,239 5-1360 Workers Safety & Ins Bd 1,751 1,827 1,759 1,863 104 5.91% 1,900 1,938 5-1380 OMERS 68 104 Total Benefits 6,027 6,974 6,577 6,468 -109 -1.66% 6,597 6,728 Total Wages & Benefits 66,482 70,341 67,644 67,535 -109 -0.16% 67,664 67,795 Maintenance Materials & Supplies 5-2400 Materials & supplies 118 Total Maintenance Materials & Supplies 118 Other 5-5610 Advertising 63 100 -100 -100.00% 5-5810 Clothing 719 952 2,000 2,000 2,000 2,000 Total Other 782 952 2,100 2,000 -100 -4.76% 2,000 2,000 Expenditures Before Transfers 67,382 71,293 69,744 69,535 -209 -0.30% 69,664 69,795 TOTAL EXPENDITURES 67,382 71,293 69,744 69,535 -209 -0.30% 69,664 69,795
NET EXPENDITURES 67,382 71,293 69,744 69,535 -209 -0.30% 69,664 69,795
88 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget P & I Animal 2620
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Licences and Permits 4-5010 Dog Licences 18,023 19,170 21,000 23,000 2,000 9.52% 23,000 23,000 Total Licences and Permits 18,023 19,170 21,000 23,000 2,000 9.52% 23,000 23,000 Fines 4-5430 Dog Fines 550 550 550 550 550 Total Fines 550 550 550 550 550 Revenues Before Transfers 18,023 19,720 21,550 23,550 2,000 9.28% 23,550 23,550 TOTAL REVENUES 18,023 19,720 21,550 23,550 2,000 9.28% 23,550 23,550
EXPENDITURES Office Supplies & Equip Mtnce 5-5060 Postage & Courier 1,533 1,400 1,400 1,400 1,400 1,400 Total Office Supplies & Equip Mtnce 1,533 1,400 1,400 1,400 1,400 1,400 Maintenance Materials & Supplies 5-2400 Materials & supplies 438 420 420 420 428 437 Total Maintenance Materials & Supplies 438 420 420 420 428 437 Contract Services 5-2000 Contracts 12,109 12,109 13,000 13,000 13,000 13,000 5-2100 Animal Control 21,474 14,600 14,600 12,610 -1,990 -13.63% 12,610 12,610 Total Contract Services 33,583 26,709 27,600 25,610 -1,990 -7.21% 25,610 25,610 Other 5-2250 Miscellaneous Service 4,967 6,850 7,850 7,250 -600 -7.64% 7,250 7,250 5-5610 Advertising 400 744 500 500 500 500 Total Other 5,367 7,594 8,350 7,750 -600 -7.19% 7,750 7,750 Expenditures Before Transfers 40,921 36,123 37,770 35,180 -2,590 -6.86% 35,188 35,197 TOTAL EXPENDITURES 40,921 36,123 37,770 35,180 -2,590 -6.86% 35,188 35,197
NET EXPENDITURES 22,898 16,403 16,220 11,630 -4,590 -28.30% 11,638 11,647
89 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Golden Age Club 6200
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 23,135 24,505 21,000 21,000 21,000 21,000 Total Grants 23,135 24,505 21,000 21,000 21,000 21,000 Revenues Before Transfers 23,135 24,505 21,000 21,000 21,000 21,000 TOTAL REVENUES 23,135 24,505 21,000 21,000 21,000 21,000
EXPENDITURES Maintenance Materials & Supplies 5-2860 Equipment rental 1,202 5-3010 Building R & M Purchases 2,439 2,606 500 500 510 520 Total Maintenance Materials & Supplies 2,439 3,808 500 500 510 520 Maintenance Services 5-3020 Building Maintenance 1,939 9,700 2,500 2,500 2,550 2,601 Total Maintenance Services 1,939 9,700 2,500 2,500 2,550 2,601 Utilities 5-3500 Utilities - Hydro & Water 4,471 5,300 4,800 5,500 700 14.58% 5,610 5,722 5-3530 Utilities - Gas 1,717 1,615 1,900 1,800 -100 -5.26% 1,836 1,873 Total Utilities 6,188 6,915 6,700 7,300 600 8.96% 7,446 7,595 Insurance 5-4100 Insurance 5,354 5,587 5,700 5,900 200 3.51% 6,018 6,138 Total Insurance 5,354 5,587 5,700 5,900 200 3.51% 6,018 6,138 Grants & Donations 5-5630 Grants 21,000 21,000 21,000 21,000 21,000 21,000 Total Grants & Donations 21,000 21,000 21,000 21,000 21,000 21,000 Expenditures Before Transfers 36,920 47,010 36,400 37,200 800 2.20% 37,524 37,854 TOTAL EXPENDITURES 36,920 47,010 36,400 37,200 800 2.20% 37,524 37,854
NET EXPENDITURES 13,785 22,505 15,400 16,200 800 5.19% 16,524 16,854
90 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Cultural Committee 7700
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 12,382 Total Grants 12,382 User Charges 4-3710 Registration/Entry Fee Total User Charges Revenues Before Transfers 12,382 Transfers from Reserves 4-9580 Transfer from Reserves 1,000 1,000 1,000 1,000 4-9581 Transfer from Lifecycle Reserve 2,302 Total Transfers from Reserves 2,302 1,000 1,000 1,000 1,000 TOTAL REVENUES 14,684 1,000 1,000 1,000 1,000
EXPENDITURES Wages 5-1000 Salary Payroll 11,125 Total Wages 11,125 Benefits 5-1300 Canada Pension Plan 525 5-1320 Employment Insurance 308 5-1340 Employer Health Tax 229 5-1360 Workers Safety & Ins Bd 338 Total Benefits 1,400 Total Wages & Benefits 12,525 Office Supplies & Equip Mtnce 5-5010 Office Supplies 1,074 5-5050 Computer Support/Software 116 Total Office Supplies & Equip Mtnce 1,190 Maintenance Materials & Supplies 5-2400 Materials & supplies 1,000 1,000 1,020 1,040 5-5830 Miscellaneous 248 1,000 1,000 1,000 1,000 Total Maintenance Materials & Supplies 248 2,000 2,000 2,020 2,040 Professional Services 5-4040 Professional Fee - Other 305 5,000 5,000 5,000 5,000 Total Professional Services 305 5,000 5,000 5,000 5,000 Utilities 5-3550 Communications - Cellular Phon 80 Total Utilities 80 Other 5-2250 Miscellaneous Service 700 700 700 700 5-5610 Advertising 489 591 300 300 300 300 5-5800 Travel & Mileage 694 Total Other 1,183 591 1,000 1,000 1,000 1,000 Expenditures Before Transfers 15,226 896 8,000 8,000 8,020 8,040 TOTAL EXPENDITURES 15,226 896 8,000 8,000 8,020 8,040
NET EXPENDITURES 542 896 7,000 7,000 7,020 7,040
91 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Heritage Committee 7705
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Transfers from Reserves 4-9580 Transfer from Reserves 4,800 Total Transfers from Reserves 4,800 TOTAL REVENUES 4,800
EXPENDITURES Memberships 5-5300 Memberships 146 124 150 150 153 156 Total Memberships 146 124 150 150 153 156 Utilities 5-3530 Utilities - Gas 39 Total Utilities 39 Other 5-2250 Miscellaneous Service 6,047 500 500 850 350 70.00% 850 850 5-5070 Meetings (meals) 243 144 5-5610 Advertising 234 1,350 1,000 -350 -25.93% 1,000 1,000 Total Other 6,524 644 1,850 1,850 1,850 1,850 Expenditures Before Transfers 6,709 768 2,000 2,000 2,003 2,006 TOTAL EXPENDITURES 6,709 768 2,000 2,000 2,003 2,006
NET EXPENDITURES 1,909 768 2,000 2,000 2,003 2,006
92
Fire Rescue Services
Program Outline
Director Fire Services
Fire Services Emergency Measures
Fire Services The Tecumseh Fire Rescue Service (TFRS) is responsible for providing fire and life safety protection to citizens and their property. In addition, the department has a responsibility to provide public education, fire prevention enforcement of the Fire Protection and Prevention Act, and referenced applicable statutes of the Ontario Fire Code. Department programming includes structural firefighting, basic medical intervention, CPR and defibrillation, vehicle and industrial extrication, confined space
rescue and shore-based water rescue. Firefighters on ground attack at large fire
Tecumseh Fire Rescue operates out of two stations; Fire Hall #1 at 985 Lesperance Road and Fire Hall #2 at 5520 Walker Road supported with a fleet of six fire apparatus, two command vehicles and one fire prevention vehicle. On average Tecumseh Fire Rescue Service responds to approximately 400 calls per year between the two halls.
Emergency Measures
The TFRS is responsible for meeting Emergency Measures Ontario’s essential level of the emergency measures program. Emergency exercises, testing and review of the Town’s Emergency Plan are conducted annually as required by legislation.
Aerial apparatus at large fire
2017 Business Plan & Budget 93
Fire Rescue Services
Program Highlights
2017 Proposed Budget
Emergency Measures 2%
Fire Services 98%
Fire Services
Timely, competent fire and emergency services response requires a substantive investment in infrastructure, manpower and competency training. Administration’s focus is to provide the highest level of protection affordable to the citizens of Tecumseh. The analysis of data related to efficiency and performance measurement benchmarking provides key targets for the department to focus its energies and resources. Constant improvement is anticipated over time towards the meeting of standards of care and industry guidelines (National Fire Protection Association (NFPA) 1710 and 1720).
• An increase of $1,000 to Education/Seminar fees for the continued mentoring of the Deputy Chief within a management role. Ongoing involvement in ‘Train the Trainer’ courses will be again offered to Captains and senior firefighters to allow these participants to return to their department and provide information to others in-house, thereby reducing costs and enabling the work force to remain in their fire alarm district. An existing County-wide training cooperative enhances the training abilities on a wider scope without a major increase to costs. • As actual fire situations decrease, it is prudent to provide more extensive broad training. The valuable information and training gathered from actual fire scenarios needs to be supported with well-planned and documented authentic training exercises. The constant need for enhanced training aids and heightened practical exercises will continue to be required. • The Training Tower and Smoke House are available for use by other Fire Departments through a training trade basis. Other agencies may be able to utilize the Tower on a cost recovery basis. St Clair College is committed to use the Station #2 facilities through a cost per daily use agreement. • Vehicle Parts & Service expense has been increased by $4,500 related to repairs no longer covered by vehicle warranties and a 5 year ladder inspection and certification. • An increase of $1,600 to Equipment Parts & Service expense brings the budgeted amount more in line with costs being realized in relation to the annual Inspection and Certification of four Defibrillator units.
2017 Business Plan & Budget 94
Fire Rescue Services
This cost is entirely offset by grant funds available by the County for such expenditures and is identified in the budget under line item Other Municipal Grants.
• Fire prevention is an essential part of Tecumseh Fire Rescue. A four-day Open house is held the first week of October during Fire Prevention Week that includes educational activities to remind residents of the dangers of fire and the importance of prevention. The Fire Prevention Week Grade 2 program is an important part of this event’s activities as well. A public education program addressing kitchen safety and environmental hazards and safety is provided on an annual basis for students by the Fire Prevention Officer. Information to the public is provided through periodic ‘house to house’ distribution of pamphlets delivered by firefighters. The material circulated includes smoke and CO detector safety, 211 information and contact availability.
Emergency Measures
• The Miscellaneous Revenue account is used to record revenues earned by generator sales of electricity to the grid. For 2017, the budgeted revenue is unchanged. • Miscellaneous Revenue is offset by a Transfer to Reserve to repay the reserve which funded the generator purchase.
Outlook Fire Services
Specific initiatives proposed for outlook years include the following: • The addition of 2 Volunteer Firefighters – one for each Station in 2018 • Completion of the installation of a Confined Space Training facility at Station 2 is expected in late fall of 2016. Private Industry has expressed interest in utilizing this facility on a fee for service basis. • A Confined Space Rescue lead Captain will be attained through specialized training • Working with area partners (Fire Departments) on cost sharing regarding the purchase of training equipment or training props • In an effort to reduce costs while maintaining or improving levels of service, the Chief and Deputy Chief continue to perform a review of budget line items
Emergency Measures
The outlook for 2018 and 2019 is to continue to meet the requirements of Emergency Management Ontario’s Essential Level. The Office of the Ontario Fire Marshall and Emergency Management Ontario Agency has combined to form one advisory committee. Our department will look to provide an enhanced level of emergency measures planning that includes organizational continuity planning and long-term incident recovery.
2017 Business Plan & Budget 95
Fire Rescue Services
Goals and Objectives Fire Services
Goals and Objectives proposed for outlook years include the following: • Continued improvements to Fire Station 2 training facilities - 4 Storey Training Tower, Fire Smokehouse, as well as the development and completion of the Confined Space Training Facility/Parkway/Water Hookup/Training Prop • Ongoing education of Captains to assist them in establishing training schedules for the Confined Rescue Team as well as future goals, along with continued challenge to these officers in the form of new courses and certifications. • Credentials to grandfather firefighters, captains, Fire Prevention Officer, Deputy Fire Chief and Fire Chief have been recognized by the Ontario Fire Marshal’s office and are now accredited under the National Fire Protection Agency accreditation (N.F.P.A.). Five (5) firefighters are continually working to attain these goals. • Improved training for specific mandates and hazards which include programming in Confined Space Rescue (recertification to the Awareness Level) and the continued development of our Confined Space Team (certification to operation level), and Hazardous Materials Program (recertification to Awareness Level) of existing personnel. • Ongoing development of Standard Operating Guidelines (S.O.G.’s) and training goals to be reached by personnel • Fire Prevention Officer continues to identify means to best serve and create public awareness to the dangers of fire and the importance of prevention and ways to best deliver that message. Through the use of public events including Open Houses, School Programs and Charitable functions, Tecumseh Fire Rescue Services continues to expand and fulfill its’ responsibility to provide education to the community. • Chief and Deputy Chief to remain involved in the St Clair College Pre-Service Advisory Board. Fire Chief to continue participation in the Gordie Howe Working Advisory Group (New Bridge) • Performing a lead role within the Tecumseh Area Goodfellows and the Toy and Food Drive in a move to surpass the previous year’s goal • Succession planning within the department involving the mentoring and education of the Deputy Chief
2017 Business Plan & Budget 96
Fire Rescue Services
Staffing Resources
Fire Services
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 4.00 4.00 4.00 4.00 Part – Time FTE 5.65 5.65 5.92 5.92 Total FTE 9.65 9.65 9.92 9.92 Net Change - - 0.27 -
Staffing complement includes:
1.00 Director Fire Services 1.00 Deputy Fire Chief 1.00 Public Education Officer 1.00 Full-Time Clerical 1.20 Firefighter Captains (8 Part-Time) 4.45 Firefighters (32 Part-Time)
2017 Business Plan & Budget 97
Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Director Fire Services & Fire Chief
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2300 Other Municipal Grants/Fees 1,626 1,600 1,600 1,600 1,600 Total Grants 1,626 1,600 1,600 1,600 1,600 User Charges 4-3570 Miscellaneous Rentals 5,044 1,743 2,500 2,500 2,500 2,500 4-4000 Work Orders 1,023 899 600 600 600 600 4-4050 Fire Service Calls 26,453 15,473 17,500 17,500 17,500 17,500 4-6300 Miscellaneous Revenue 29,707 13,995 25,000 25,000 25,000 25,000 Total User Charges 62,227 32,110 45,600 45,600 45,600 45,600 Net User Charges Available for Operating 62,227 32,110 45,600 45,600 45,600 45,600 Revenues Before Transfers 63,853 32,110 45,600 47,200 1,600 3.51% 47,200 47,200 Transfers from Reserves 4-9580 Transfer from Reserves 3,900 Total Transfers from Reserves 3,900 TOTAL REVENUES 67,753 32,110 45,600 47,200 1,600 3.51% 47,200 47,200
EXPENDITURES Wages 5-1000 Salary Payroll 662,490 723,755 733,755 737,418 3,663 0.50% 757,418 757,418 Total Wages 662,490 723,755 733,755 737,418 3,663 0.50% 757,418 757,418 Benefits 5-1300 Canada Pension Plan 6,940 9,372 9,867 9,900 33 0.33% 10,098 10,300 5-1320 Employment Insurance 4,904 5,099 5,361 4,694 -667 -12.44% 4,788 4,884 5-1340 Employer Health Tax 12,883 14,136 14,331 14,441 110 0.77% 14,730 15,025 5-1360 Workers Safety & Ins Bd 16,825 18,764 19,052 20,383 1,331 6.99% 20,791 21,207 5-1380 OMERS 30,258 38,009 38,909 39,290 381 0.98% 40,076 40,878 5-1400 Health 15,439 19,104 19,104 19,295 191 1.00% 19,681 20,075 5-1420 Disability & Life 25,084 28,825 28,826 31,241 2,415 8.38% 31,866 32,503 5-1460 Retiree Benefits 7,186 10,539 10,538 17,016 6,478 61.47% 17,016 17,016 5-1520 Sick Time Payout 2,049 2,788 2,788 4,726 1,938 69.51% 4,726 4,726 Total Benefits 121,568 146,636 148,776 160,986 12,210 8.21% 163,772 166,614 Total Wages & Benefits 784,058 870,391 882,531 898,404 15,873 1.80% 921,190 924,032 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 927 1,000 1,000 1,000 1,000 1,000 5-5010 Office Supplies 1,497 1,593 1,800 1,800 1,800 1,800 5-5040 Office Equipment Maintenance/Service 525 850 1,200 1,200 1,200 1,200 5-5050 Computer Support/Software 9,484 9,550 9,550 9,550 9,550 9,550 5-5060 Postage & Courier 331 625 700 700 700 700 5-5330 Subscriptions/Publications 947 242 500 500 500 500 Total Office Supplies & Equip Mtnce 13,711 13,860 14,750 14,750 14,750 14,750 Memberships 5-5300 Memberships 2,377 3,240 3,240 3,240 3,305 3,371 Total Memberships 2,377 3,240 3,240 3,240 3,305 3,371 Professional Development 5-5310 Professional Development 1,459 3,594 4,500 4,500 4,500 4,500 5-5340 Education/Seminar Fees 2,709 6,129 6,800 7,800 1,000 14.71% 6,800 6,800 Total Professional Development 4,168 9,723 11,300 12,300 1,000 8.85% 11,300 11,300 Maintenance Materials & Supplies 5-2400 Materials & supplies 3,457 5,749 6,000 6,000 6,120 6,242 5-2800 Gas 15,021 16,033 16,000 15,000 -1,000 -6.25% 15,300 15,606 5-2830 Equipment Purchases 18,702 16,788 17,000 17,000 17,340 17,686 5-3000 Janitorial Supplies 1,452 1,400 1,400 1,400 1,428 1,457 5-3010 Building R & M Purchases 540 1,500 2,000 2,000 2,040 2,081 5-5820 Uniforms 13,234 15,525 15,525 15,525 15,525 15,525
98 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Director Fire Services & Fire Chief
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-5830 Miscellaneous 3,499 2,454 2,500 2,500 2,500 2,500 Total Maintenance Materials & Supplies 55,905 59,449 60,425 59,425 -1,000 -1.65% 60,253 61,097 Maintenance Services 5-2820 Vehicle Parts & Service 68,421 51,500 51,500 56,000 4,500 8.74% 58,000 60,000 5-2840 Equipment Parts & Service 17,169 11,000 12,000 13,600 1,600 13.33% 13,872 14,149 5-3020 Building Maintenance 10,698 11,963 10,800 11,800 1,000 9.26% 12,036 12,277 Total Maintenance Services 96,288 74,463 74,300 81,400 7,100 9.56% 83,908 86,426 Contract Services 5-2000 Contracts 13,232 14,500 14,500 14,500 14,500 14,500 5-2080 Dispatch 81,231 75,050 78,100 78,100 78,100 78,100 Total Contract Services 94,463 89,550 92,600 92,600 92,600 92,600 Professional Services 5-4010 Professional Fee - Legal 9,741 2,911 4,000 4,000 4,000 4,000 Total Professional Services 9,741 2,911 4,000 4,000 4,000 4,000 Utilities 5-2880 Licenses/Permits 546 546 550 550 550 550 5-3500 Utilities - Hydro & Water 15,414 19,000 18,000 20,500 2,500 13.89% 20,910 21,328 5-3530 Utilities - Gas 6,180 6,233 7,400 7,200 -200 -2.70% 7,344 7,491 5-3540 Communications - Telephone 5,176 5,782 5,800 5,800 5,800 5,800 5-3550 Communications - Cellular Phon 2,433 2,615 2,500 2,500 2,500 2,500 Total Utilities 29,749 34,176 34,250 36,550 2,300 6.72% 37,104 37,669 Insurance 5-4100 Insurance 29,790 30,361 32,000 32,200 200 0.63% 32,844 33,500 Total Insurance 29,790 30,361 32,000 32,200 200 0.63% 32,844 33,500 Other 5-2250 Miscellaneous Service 227 2,117 5-5070 Meetings (meals) 1,277 1,904 2,000 2,000 2,000 2,000 5-5600 Public Relations 5,846 9,638 8,500 8,500 8,500 8,500 5-5610 Advertising 2,197 1,690 1,000 1,000 1,000 1,000 5-5640 Promotional items 565 1,222 1,500 1,500 1,500 1,500 5-5800 Travel & Mileage 1,797 250 250 250 250 5-5810 Clothing 130 Total Other 10,242 18,368 13,250 13,250 13,250 13,250 Expenditures Before Transfers 1,130,492 1,206,492 1,222,646 1,248,119 25,473 2.08% 1,274,504 1,281,995 Transfers to Reserves 5-9580 Transfer to Reserve 18,160 10,415 20,000 20,000 20,000 20,000 Total Transfers to Reserves 18,160 10,415 20,000 20,000 20,000 20,000 TOTAL EXPENDITURES 1,148,652 1,216,907 1,242,646 1,268,119 25,473 2.05% 1,294,504 1,301,995
NET EXPENDITURES 1,080,899 1,184,797 1,197,046 1,220,919 23,873 1.99% 1,247,304 1,254,795
99 Run Date: 31-Oct-2016 Report: 100 Department Head Summary
Town of Tecumseh 2017 Draft 2 Budget Director Fire Services & Fire Chief
2017 Proposed Budget Fire 2100 Revenues -27,200 Expenditures 1,220,070 Net Expenditures 1,192,870
Emergency Measures 2700 Revenues -20,000 Expenditures 48,050 Net Expenditures 28,050
Total Director Fire Services & Fire Chief 1,220,920
100 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Fire 2100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2300 Other Municipal Grants/Fees 1,626 1,600 1,600 1,600 1,600 Total Grants 1,626 1,600 1,600 1,600 1,600 User Charges 4-3570 Miscellaneous Rentals 5,044 1,743 2,500 2,500 2,500 2,500 4-4000 Work Orders 1,023 899 600 600 600 600 4-4050 Fire Service Calls 26,453 15,473 17,500 17,500 17,500 17,500 4-6300 Miscellaneous Revenue 11,547 3,580 5,000 5,000 5,000 5,000 Total User Charges 44,067 21,695 25,600 25,600 25,600 25,600 Net User Charges Available for Operating 44,067 21,695 25,600 25,600 25,600 25,600 Revenues Before Transfers 45,693 21,695 25,600 27,200 1,600 6.25% 27,200 27,200 Transfers from Reserves 4-9580 Transfer from Reserves 3,900 Total Transfers from Reserves 3,900 TOTAL REVENUES 49,593 21,695 25,600 27,200 1,600 6.25% 27,200 27,200
EXPENDITURES Wages 5-1000 Salary Payroll 662,490 723,755 733,755 737,418 3,663 0.50% 757,418 757,418 Total Wages 662,490 723,755 733,755 737,418 3,663 0.50% 757,418 757,418 Benefits 5-1300 Canada Pension Plan 6,940 9,372 9,867 9,900 33 0.33% 10,098 10,300 5-1320 Employment Insurance 4,904 5,099 5,361 4,694 -667 -12.44% 4,788 4,884 5-1340 Employer Health Tax 12,883 14,136 14,331 14,441 110 0.77% 14,730 15,025 5-1360 Workers Safety & Ins Bd 16,825 18,764 19,052 20,383 1,331 6.99% 20,791 21,207 5-1380 OMERS 30,258 38,009 38,909 39,290 381 0.98% 40,076 40,878 5-1400 Health 15,439 19,104 19,104 19,295 191 1.00% 19,681 20,075 5-1420 Disability & Life 25,084 28,825 28,826 31,241 2,415 8.38% 31,866 32,503 5-1460 Retiree Benefits 7,186 10,539 10,538 17,016 6,478 61.47% 17,016 17,016 5-1520 Sick Time Payout 2,049 2,788 2,788 4,726 1,938 69.51% 4,726 4,726 Total Benefits 121,568 146,636 148,776 160,986 12,210 8.21% 163,772 166,614 Total Wages & Benefits 784,058 870,391 882,531 898,404 15,873 1.80% 921,190 924,032 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 927 1,000 1,000 1,000 1,000 1,000 5-5010 Office Supplies 1,497 1,593 1,500 1,500 1,500 1,500 5-5040 Office Equipment Maintenance/Service 525 850 1,200 1,200 1,200 1,200 5-5050 Computer Support/Software 2,484 2,550 2,550 2,550 2,550 2,550 5-5060 Postage & Courier 331 625 700 700 700 700 5-5330 Subscriptions/Publications 384 242 500 500 500 500 Total Office Supplies & Equip Mtnce 6,148 6,860 7,450 7,450 7,450 7,450 Memberships 5-5300 Memberships 2,377 3,240 3,240 3,240 3,305 3,371 Total Memberships 2,377 3,240 3,240 3,240 3,305 3,371 Professional Development 5-5310 Professional Development 1,459 3,594 4,500 4,500 4,500 4,500 5-5340 Education/Seminar Fees 2,709 5,488 5,800 6,800 1,000 17.24% 5,800 5,800 Total Professional Development 4,168 9,082 10,300 11,300 1,000 9.71% 10,300 10,300 Maintenance Materials & Supplies 5-2400 Materials & supplies 3,457 5,749 6,000 6,000 6,120 6,242 5-2800 Gas 15,021 16,033 16,000 15,000 -1,000 -6.25% 15,300 15,606 5-2830 Equipment Purchases 18,203 16,000 16,000 16,000 16,320 16,646 5-3000 Janitorial Supplies 1,452 1,400 1,400 1,400 1,428 1,457 5-3010 Building R & M Purchases 540 1,500 2,000 2,000 2,040 2,081 5-5820 Uniforms 13,234 15,525 15,525 15,525 15,525 15,525
101 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Fire 2100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-5830 Miscellaneous 2,985 2,454 2,500 2,500 2,500 2,500 Total Maintenance Materials & Supplies 54,892 58,661 59,425 58,425 -1,000 -1.68% 59,233 60,057 Maintenance Services 5-2820 Vehicle Parts & Service 68,421 51,500 51,500 56,000 4,500 8.74% 58,000 60,000 5-2840 Equipment Parts & Service 17,169 11,000 11,000 12,600 1,600 14.55% 12,852 13,109 5-3020 Building Maintenance 10,698 11,963 10,800 11,800 1,000 9.26% 12,036 12,277 Total Maintenance Services 96,288 74,463 73,300 80,400 7,100 9.69% 82,888 85,386 Contract Services 5-2080 Dispatch 81,231 75,050 78,100 78,100 78,100 78,100 Total Contract Services 81,231 75,050 78,100 78,100 78,100 78,100 Professional Services 5-4010 Professional Fee - Legal 9,741 2,911 4,000 4,000 4,000 4,000 Total Professional Services 9,741 2,911 4,000 4,000 4,000 4,000 Utilities 5-2880 Licenses/Permits 546 546 550 550 550 550 5-3500 Utilities - Hydro & Water 15,414 19,000 18,000 20,500 2,500 13.89% 20,910 21,328 5-3530 Utilities - Gas 6,180 6,233 7,400 7,200 -200 -2.70% 7,344 7,491 5-3540 Communications - Telephone 4,444 5,050 5,050 5,050 5,050 5,050 5-3550 Communications - Cellular Phon 2,433 2,615 2,500 2,500 2,500 2,500 Total Utilities 29,017 33,444 33,500 35,800 2,300 6.87% 36,354 36,919 Insurance 5-4100 Insurance 29,100 29,644 31,000 31,200 200 0.65% 31,824 32,460 Total Insurance 29,100 29,644 31,000 31,200 200 0.65% 31,824 32,460 Other 5-2250 Miscellaneous Service 227 2,117 5-5070 Meetings (meals) 1,277 1,904 2,000 2,000 2,000 2,000 5-5600 Public Relations 5,846 8,138 7,000 7,000 7,000 7,000 5-5610 Advertising 2,197 1,000 1,000 1,000 1,000 1,000 5-5640 Promotional items 565 1,222 1,500 1,500 1,500 1,500 5-5800 Travel & Mileage 1,797 250 250 250 250 5-5810 Clothing 130 Total Other 10,242 16,178 11,750 11,750 11,750 11,750 Expenditures Before Transfers 1,107,262 1,179,924 1,194,596 1,220,069 25,473 2.13% 1,246,394 1,253,825 TOTAL EXPENDITURES 1,107,262 1,179,924 1,194,596 1,220,069 25,473 2.13% 1,246,394 1,253,825
NET EXPENDITURES 1,057,669 1,158,229 1,168,996 1,192,869 23,873 2.04% 1,219,194 1,226,625
102 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Emergency Measures 2700
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES User Charges 4-6300 Miscellaneous Revenue 18,160 10,415 20,000 20,000 20,000 20,000 Total User Charges 18,160 10,415 20,000 20,000 20,000 20,000 Net User Charges Available for Operating 18,160 10,415 20,000 20,000 20,000 20,000 Revenues Before Transfers 18,160 10,415 20,000 20,000 20,000 20,000 TOTAL REVENUES 18,160 10,415 20,000 20,000 20,000 20,000
EXPENDITURES Office Supplies & Equip Mtnce 5-5010 Office Supplies 300 300 300 300 5-5050 Computer Support/Software 7,000 7,000 7,000 7,000 7,000 7,000 5-5330 Subscriptions/Publications 563 Total Office Supplies & Equip Mtnce 7,563 7,000 7,300 7,300 7,300 7,300 Professional Development 5-5340 Education/Seminar Fees 641 1,000 1,000 1,000 1,000 Total Professional Development 641 1,000 1,000 1,000 1,000 Maintenance Materials & Supplies 5-2830 Equipment Purchases 499 788 1,000 1,000 1,020 1,040 5-5830 Miscellaneous 514 Total Maintenance Materials & Supplies 1,013 788 1,000 1,000 1,020 1,040 Maintenance Services 5-2840 Equipment Parts & Service 1,000 1,000 1,020 1,040 Total Maintenance Services 1,000 1,000 1,020 1,040 Contract Services 5-2000 Contracts 13,232 14,500 14,500 14,500 14,500 14,500 Total Contract Services 13,232 14,500 14,500 14,500 14,500 14,500 Utilities 5-3540 Communications - Telephone 732 732 750 750 750 750 Total Utilities 732 732 750 750 750 750 Insurance 5-4100 Insurance 690 717 1,000 1,000 1,020 1,040 Total Insurance 690 717 1,000 1,000 1,020 1,040 Other 5-5600 Public Relations 1,500 1,500 1,500 1,500 1,500 5-5610 Advertising 690 Total Other 2,190 1,500 1,500 1,500 1,500 Expenditures Before Transfers 23,230 26,568 28,050 28,050 28,110 28,170 Transfers to Reserves 5-9580 Transfer to Reserve 18,160 10,415 20,000 20,000 20,000 20,000 Total Transfers to Reserves 18,160 10,415 20,000 20,000 20,000 20,000 TOTAL EXPENDITURES 41,390 36,983 48,050 48,050 48,110 48,170
NET EXPENDITURES 23,230 26,568 28,050 28,050 28,110 28,170
103 Public Works & Environmental Services
Program Outline
Director Public Works & Environmental Services
Roads & Fleet Engineering Water & Wastewater
Roadways Manage Municipal Water General Drains Winter Control Engineering Watermain & Services Street Lighting Development Reviews Water Oasis Storm Sewers
Sanitary Sewer Garbage Collection & Technical Studies Disposal System
Fleet
Public Works & Environmental Services
The Public Works & Environmental Services Department is generally responsible for constructing, operating and maintaining the Town’s infrastructure, including:
• Municipal road system, including snow removal and pavement markings • Bridges and culverts • Storm water system and pumping stations • Sanitary sewer system and pumping stations • Water distribution system • Street signs and traffic signals • Street lighting • Fleet and equipment maintenance • Town beautification, including Christmas lights • Roadside debris and litter pick-up • Garbage collection and disposal • Municipal drains • Roadside maintenance
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The Director Public Works & Environmental Services is responsible for both tax and rate supported budgets. For transparency, the rate-supported Water and Wastewater Budget is shown separately from the tax-supported General Operating Budget. This section deals with departmental budgets that are tax-supported.
Roads & Fleet
The Roads & Fleet division is responsible for the maintenance and construction of all roads and bridges within the Town of Tecumseh. Department staff maintains 185 km of roadway, 16 bridges greater than 3m span and 71 culverts less than 3m span, with 15 vehicles and 6 pieces of heavy equipment from two works yards: one on Lacasse Boulevard and one on McCord Lane.
Responsibilities of staff include, but are not limited to: inspections and repairs of roads, road and sidewalk patrols, bridges and culverts repair and maintenance, roadside maintenance including sewer cleaning and maintenance, shouldering, pothole repair, street cleaning, hard top patching, annual inspection of street signs and replacement as necessary, verification of traffic signal function, review and installation of pavement markings including coordination with outside forces as required, management and maintenance of all Town fleet including annual licensing and inspection program.
Roadside maintenance includes grass cutting, ditch brush cutting,
and weed control, upkeep of roadside shoulders, culverts and
removal of ditch debris as necessary. A roadside shoulder
condition review is conducted annually.
Winter control is carried out with seven snow plows on six routes
and two salt sheds. The Town also utilizes one piece of sidewalk
snow removal equipment in the clearing of 35 kilometers of
sidewalks and pathways. The salt sheds are located at the
Lacasse Boulevard yard and the McCord Lane yard.
Arbour Street reconstruction completed in 2016
Street light maintenance servicing is carried out by Essex Power through a Maintenance Contract.
Garbage Collection & Disposal
The Town of Tecumseh contracts out garbage, yard waste and white goods collection. The current contract is with Windsor Disposal Service (WDS) and runs through to January 31, 2017. Garbage disposal is at the Essex Windsor Solid Waste Authority (EWSWA) site. EWSWA is operated by a Board of members appointed from the County of Essex and the City of Windsor. Recycling sorting is provided by EWSWA.
Storm Sewer System
A storm sewer system is designed to drain excess rain run-off or ground water from paved streets, parking lots and sidewalks, as well as from homes where private drain connections exist. The Town’s storm
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system consists of 138 km of storm sewer pipe; 1,414 manholes; 4,859 catch basins and eight (8) pump stations.
The Public Works department is responsible for maintenance and repair of all mainline storm sewer pipe, catch basins and manholes, private drain connections to homes (within the municipal right-of-way) and the pumping stations. Maintenance involves flushing, vacuuming and cleaning of sumps and mainlines. Town staff also operates video inspection equipment in the maintenance of the mainline storm sewer system to identify deficiencies that require remedial action. Where necessary, staff performs ditching work, culvert maintenance and culvert replacement.
The Public Works department is responsible for the operation and maintenance of eight (8) storm water pumping stations. These stations are in operation 24 hours a day 365 days a year and are also outfitted with standby emergency power generators. Public Works staff maintains the operation of these stations through daily, weekly and monthly operational checks as required. Backup generators require specific weekly, monthly and annual testing schedules to maintain operational readiness.
Program Highlights
2017 Proposed Budget
Winter Control 9% Roadways Street Lighting 36% 9%
Drainage Storm Sewer 2% 9% Garbage Garbage Collection Disposal 13% 22%
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Roads and Fleet
Fleet maintenance cost budget increased by $7,800, of which $3,300 is a one-time request for tire replacements on three Public Works light duty trucks. The balance is an adjustment to the budget to better reflect actuals.
The budget for gasoline has been decreased by $7,800 to adjust for usage and lower gasoline prices while hydro expense is expected to increase by $7,000 overall due to an anticipated higher commodity cost.
The proposed budget for Professional Engineering is unchanged from 2016 to allow Public Works Administration assistance to address public concerns where consultants’ opinions are required (i.e. stop sign warrants, speed studies, and pedestrian crossing warrants).
Roadside maintenance has been increased by $30,000 in order to account for additional ditch cleaning and roadside drain maintenance that fall outside the Municipal Drainage Act to address citizen and Council requests for service.
Winter Control
Currently, the Town maintains approximately 35 km of sidewalk during winter months. This work is accomplished with one piece of equipment. Recent court judgments have provided the basis that sidewalks shall be cleared in similar time frames as roads. Winter Control on sidewalks is completed in like manner to roads as required under Minimum Maintenance Standards (MMS). Currently Public Works attempts to clear sidewalks within similar timeframes, although due to staffing limitations these timelines are not being realized.
Resources are required to meet the new MMS for roads, pedestrians and cyclists. Current MMS Legislation was updated in January 2013 and is currently being updated again to provide additional protection to Municipalities with respect to lawsuits regarding municipal road conditions. PW has been actively performing Road Patrols over the past 3 years using specialized software. There is typically an increased amount of road patrolling during winter months in order to comply with the new legislation. Documentation of Road Patrols is required as evidence of the Town’s due diligence. The Town has 7 employees that maintain 6 (snow removal) plow routes on municipal roadways and provide sidewalk maintenance during snow events. The current complement of PW staff is unable to complete Road Patrol and required documentation of road conditions as there is insufficient staff to carry out these duties. Road Patrols and documentation will become increasingly critical as lawsuits prompt future changes in legislation. Cities such as Toronto are currently hiring positions described only as Maintenance Road Patroller, with Toronto recently having posted 10 such positions.
The increase for Wages is an allowance for overtime pay to better reflect recent actual experience. The increase for overtime is offset by an equal reduction to Roadways salaries, essentially shifting a portion of service from Roadways to Winter Control activities. An increase of $12,000 is requested.
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Salt is currently the largest cost component of the Winter Control budget and commodity costs have increased by approximately 21% over the past five years. The 2017 budget of $178,500 is $3,500 greater than the 2016 budget. The 2017 budget reflects the eight (8) previous years’ average salt consumption.
Currently the Town’s expenditure on winter control is dictated by the overall level of service (LOS) expected Town-wide. Town roads are typically cleared to bare pavement within a time frame that reflects a higher LOS than dictated in MMS. There is a cost associated with this increased LOS expectation; increased LOS offsets any savings that would otherwise be realized through the use of more efficient equipment and methods.
An education budget of $1,700 is maintained in 2017 to address continued efforts to train Public Works staff on current legislative requirements regarding winter control and adjusted MMS set out by the Province.
Street Lighting
Street Lighting Maintenance Services are expected to decrease due to the conversion of all high pressure sodium cobra head fixtures to LED fixtures in 2016. An accurate assessment will not be known until some experience with the operation of the LED fixtures is realized. For the 2017 budget, this line item has been reduced by $32,500 as an estimate of anticipated savings.
The LED conversion is expected to reduce hydro usage by 40%; savings are partially offset by an estimated increased commodity cost and the Global Adjustment surcharge. To budget conservatively, a reduction of $40,000 is proposed for 2017.
Garbage Collection & Disposal
The current contract for garbage collection is with Windsor Disposal Service (WDS) and runs through to January 31, 2017. A Tender call for garbage, yard waste and white goods is currently underway and a new contract is expected to be awarded by December 2016. Accordingly, it is unknown what the collection rates will be for 2017 and onward over the next five years. An increase of $17,000 is estimated based on 2.0% CPI and an increase in households serviced.
EWSWA fees charged to participating municipalities combine a fixed charge with a per tonne charge. The system is designed to reduce the volatility in this revenue line item because large swings in the amount of refuse were being delivered to the site. Conversely, there is no financial incentive to reduce refuse taken to the landfill as the major portion of the tipping fee is fixed. The annual fixed charge is based on the Town’s prior year tonnage in proportion to total municipal tonnage accepted by EWSWA. The Town expects this tipping fee model to continue for 2017.
Waste Disposal cost is budgeted to increase by the annual CPI rate, year over year. Inflationary increases may possibly be offset by the continuing trend of reduced tonnage. Future reductions may be realized by the Town through reduced tonnage, but only as compared to other municipalities’ tonnages. For the 2017
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budget, an increase of $43,000 is proposed which represents inflationary increases to the fixed and variable charges.
Storm Sewer System
Utility costs are expected to increase by $5,000 mainly due to higher rates but also partly due to increased consumption requirements of the newer, larger pumping stations.
The purchase of a vehicle to support the department is being considered. A total of $2,500 for gasoline and service has been included as a placeholder should there be an addition to the fleet.
Agriculture and Reforestation
For 2017, it is proposed that the budget for Wages & Benefits be increased by $12,500 for a Student/Assistant to Drainage Superintendent to help in the administration of various matters carried out under the Drainage Act.
Outlook
Roads and Fleet
In future years, Public Works will look to increase hardtop maintenance programs with increased contracts for line painting and small asphalt repairs throughout the Town. Through this initiative, the Public Works staff should be able to more adequately address other Council and public service requests.
Due to increased responsibilities legislated, Ontario One Call and higher expectations for our current level of service within the department, it is anticipated that an additional FT Public Works Laborer will be required. For example, the PW Division now performs approximately 4,000 locates a year and there is an increase in the amount of legislated patrolling and documentation that is required in everyday operations. Currently, road patrolling is done 12 months a year, however in the winter months patrolling must be done to document the roads before, during and after the snowfall. This is a change from past practice where documentation would show what was done; now we must document what we may do and when we do it. Coupled with this is there is increased pressure to perform the same work on sidewalks as a risk management exercise.
Street Lighting
Utility and maintenance costs for Street Lights are expected to decrease due to the conversion of all high pressure sodium cobra head fixtures to LED fixtures in 2016. An accurate estimate of the reduction in utility consumption cannot be precisely estimated at this time; however, it is expected to be at least 40%. How this consumption reduction will translate into cost savings is not known as utility rates are greatly affected by the provincial global adjustment surcharge.
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Storm Sewer System
There are continued service level improvements recommended for Storm Sewers maintenance for 2017 and onward. Increased maintenance and repair initiatives for the storm sewer collection system will help ensure full capacity utilization of the Town system during storm events. Public Works anticipates through the implementation of the Town’s asset management plan that future maintenance service costs shall be significantly increased depending on level of service adopted by Council.
Significant upgrades to storm water collection and pumping systems are also recommended to be implemented over the next two to five years. The storm water pumping stations were upgraded with backup power generation capabilities in 2014. This upgrade, along with the replacement of the Manning Road Pump Station, now requires the Town to maintain records related to generator use going forward. As a result of the operational improvements of new electronics and controls, staff will require increased knowledge and documentation of operational maintenance moving forward.
Garbage Collection & Disposal
The current contract for garbage, yard waste and white goods is with Windsor Disposal Service (WDS) and runs through to January 31, 2017. A Tender call for garbage, yard waste and white goods is currently underway and a new contract is expected to be awarded by December 2016. Accordingly, it is unknown what the collection rates will be for 2017 and onward over the next five years.
Winter Control
Moving forward, the Town will have to recognize the recent court decisions regarding how the Town maintains sidewalks during the winter months. If sidewalks are to be cleared in the same manner as roads, meaning in the same timeframe as the adjacent roadway, which is the direction the court decisions are inclined towards, the Town will need to pursue additional forces either through part time seasonal employment to address sidewalks only, or through the addition of FTE which will assist in all aspects of winter control. Additional equipment to effectively clear the sidewalks will also need to be purchased. Particular emphasis has been on the Hours of Service (HOS) legislation in the last few years with regards to how many hours PW operators can drive in a day. Currently, the Town has 7 operators who maintain 6 snow plow routes, 7 days a week, 24 hours a day throughout the winter months. With the liabilities associated with municipalities, it is in the Town’s best interest to be proactive.
Agriculture and Reforestation
With the increased drainage activities, the addition of a post-secondary summer student to provide assistance to the Drainage Superintendent has become necessary.
With recent requirements set out by the Ministry Natural Resources to the registration process for Species at Risk, Administration will be investigating the financial implications to the Town, as they are currently unknown.
2017 Business Plan & Budget
110 Public Works & Environmental Services
In 2016, the Town has completed condition assessments on bridge and culvert structures that are less than 3 meters span, some of which are crossing municipal drains. A maintenance and repair program will be identified as part of the condition assessment report which could impact the Bridge Lifecycle.
Department Goals and Objectives
1. Investigate risk management, resources and costs of Town-wide snow removal on sidewalks 2. Complete the Town’s Development Manual 3. Draft a Sidewalk Policy-Where to extend sidewalks and how to fund 4. Complete the Conversion of Street Lighting to LED 5. Finalize the Transportation Master Plan Update
Staffing Resources
Roadways
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 7.75 7.62 7.62 7.62 Part – Time FTE 1.38 1.38 1.38 1.38 Total FTE 9.13 9.00 9.00 9.0 Net Change - -0.13 - -
Staffing complement includes: 0.33 Director Public Works and Environmental Services 1.00 Manager Roads & Fleet 0.33 Manager Engineering Services 0.33 Full-Time Clerical 5.63 Full-Time Labourers 0.75 Seasonal Labourer (1 physical employee) 0.63 Student Labourers (2 physical employees)
2017 Business Plan & Budget
111 Public Works & Environmental Services
Winter Control
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 1.24 1.36 1.36 1.36 Part – Time FTE 0.00 0.00 0.00 0.00 Total FTE 1.24 1.36 1.36 1.36 Net Change - .12 - -
Staffing complement includes: 1.36 Full Time Labourers
Agriculture & Reforestation
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 1.00 1.00 1.00 1.00 Part – Time FTE 0.00 0.42 0.42 0.42 Total FTE 1.00 1.42 1.42 1.42 Net Change - .42 - -
Staffing complement includes: 1.00 Full Time Drainage Superintendent 0.42 Student
Storm Sewer
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 1.00 1.00 1.00 1.00 Part – Time FTE 0.00 0.00 0.00 0.00 Total FTE 1.00 1.00 1.00 1.00 Net Change - - - -
Staffing complement includes: 1.00 Full Time Storm Sewer Operator
2017 Business Plan & Budget
112 Run Date: 5-Nov-2016 Report: 171 Detailed Dept Oper Budget w/ Prior Yr Forecast & Restated-Summary-General Town of Tecumseh 2017 Draft 2 Budget Director Public Works & Environmental Services (excludes Water & Wastewater)
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget REVENUES Special Charges 4-1540 Municipal Drains 2,912 Total Special Charges 2,912 Total Taxation 2,912 Net Taxation Available for Operating 2,912 Grants 4-2100 Ontario Specific Grants 52,220 54,500 54,500 54,500 54,500 54,500 4-2200 Canada Specific Grants 3,153 4-2300 Other Municipal Grants/Fees 3,233 1,440 1,440 1,440 1,440 Total Grants 55,453 57,653 55,940 55,940 55,940 55,940 User Charges 4-4000 Work Orders 500 2,000 2,000 2,000 2,000 4-6300 Miscellaneous Revenue 23,566 22,123 4,000 4,000 4,000 4,000 Total User Charges 24,066 22,123 6,000 6,000 6,000 6,000 Net User Charges Available for Operating 24,066 22,123 6,000 6,000 6,000 6,000 Licences and Permits 4-5240 Culvert/Driveway Permits 7,406 6,723 4,000 4,000 4,000 4,000 Total Licences and Permits 7,406 6,723 4,000 4,000 4,000 4,000 Other Income 4-9000 Interfunctional rent 27,917 24,660 42,996 44,020 1,024 2.38% 44,085 44,150 Total Other Income 27,917 24,660 42,996 44,020 1,024 2.38% 44,085 44,150 Revenues Before Transfers 117,754 111,159 108,936 109,960 1,024 0.94% 110,025 110,090 Transfers from Reserves 4-9581 Transfer from Lifecycle Reserve 31,439 4-9585 Transfer from Reserve Funds 31,358 Total Transfers from Reserves 62,797 TOTAL REVENUES 180,551 111,159 108,936 109,960 1,024 0.94% 110,025 110,090
EXPENDITURES Wages 5-1000 Salary Payroll 855,234 820,598 866,955 883,192 16,237 1.87% 883,192 883,192 Total Wages 855,234 820,598 866,955 883,192 16,237 1.87% 883,192 883,192 Benefits 5-1300 Canada Pension Plan 28,369 27,974 29,481 29,850 369 1.25% 30,448 31,058 5-1320 Employment Insurance 15,009 15,380 16,076 14,316 -1,760 -10.95% 14,602 14,895 5-1340 Employer Health Tax 16,952 16,356 17,260 17,580 320 1.85% 17,931 18,290 5-1360 Workers Safety & Ins Bd 23,732 21,092 22,679 24,347 1,668 7.35% 24,833 25,329 5-1380 OMERS 76,684 75,436 80,158 80,334 176 0.22% 81,942 83,582 5-1400 Health 54,812 49,806 54,375 54,920 545 1.00% 56,018 57,139 5-1420 Disability & Life 24,625 24,635 26,831 28,091 1,260 4.70% 28,653 29,226 5-1460 Retiree Benefits 22,763 25,266 25,267 25,676 409 1.62% 25,676 25,676 5-1480 Meal allowance 2,010 1,330 1,330 1,330 1,330 1,330 5-1520 Sick Time Payout 16,227 18,207 18,207 18,344 137 0.75% 18,344 18,344 Total Benefits 281,183 275,482 291,664 294,788 3,124 1.07% 299,777 304,869 Total Wages & Benefits 1,136,417 1,096,080 1,158,619 1,177,980 19,361 1.67% 1,182,969 1,188,061 Long Term Debt Charges 5-8000 Principal 2,813 5-8100 Interest 98 Total Long Term Debt Charges 2,911 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 482 750 750 750 750 750 5-5010 Office Supplies 563 700 700 700 700 700 5-5040 Office Equipment Maintenance/Service 1,286 1,076 1,100 1,100 1,100 1,100 5-5050 Computer Support/Software 3,621 5,681 10,550 9,050 -1,500 -14.22% 9,050 9,050 5-5060 Postage & Courier 97 350 350 350 350 350
113 Run Date: 5-Nov-2016 Report: 171 Detailed Dept Oper Budget w/ Prior Yr Forecast & Restated-Summary-General Town of Tecumseh 2017 Draft 2 Budget Director Public Works & Environmental Services (excludes Water & Wastewater)
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-5330 Subscriptions/Publications 270 420 420 420 420 420 Total Office Supplies & Equip Mtnce 6,319 8,977 13,870 12,370 -1,500 -10.81% 12,370 12,370 Memberships 5-5300 Memberships 7,494 12,377 18,843 17,973 -870 -4.62% 18,332 18,698 Total Memberships 7,494 12,377 18,843 17,973 -870 -4.62% 18,332 18,698 Professional Development 5-5310 Professional Development 2,379 4,463 4,800 4,800 4,800 4,800 5-5340 Education/Seminar Fees 8,773 8,717 12,500 11,500 -1,000 -8.00% 11,500 11,500 Total Professional Development 11,152 13,180 17,300 16,300 -1,000 -5.78% 16,300 16,300 Maintenance Materials & Supplies 5-2400 Materials & supplies 52,845 54,835 70,600 70,600 72,012 73,453 5-2600 Salt 241,633 88,952 175,000 178,500 3,500 2.00% 182,070 185,711 5-2610 Street Signs 21,070 12,000 12,000 12,000 12,000 12,000 5-2800 Gas 60,688 47,400 70,000 64,000 -6,000 -8.57% 65,280 66,585 5-2830 Equipment Purchases 3,207 6,522 7,500 7,500 7,650 7,803 5-2860 Equipment rental 24,597 23,009 34,000 31,000 -3,000 -8.82% 31,620 32,252 5-3000 Janitorial Supplies 602 895 900 900 918 936 5-3010 Building R & M Purchases 765 2,868 2,000 2,000 2,040 2,081 Total Maintenance Materials & Supplies 405,407 236,481 372,000 366,500 -5,500 -1.48% 373,590 380,821 Maintenance Services 5-2005 Landfill Perpetual Care 29,862 26,404 32,000 32,000 32,000 32,000 5-2010 Maintenance Service 167,172 135,472 123,500 121,000 -2,500 -2.02% 123,420 125,888 5-2030 Crossing Protection Maintenance 11,543 11,900 11,900 11,900 11,900 11,900 5-2820 Vehicle Parts & Service 65,929 75,944 76,800 86,100 9,300 12.11% 81,700 81,700 5-2840 Equipment Parts & Service 33,446 38,748 24,500 24,500 24,990 25,490 5-3020 Building Maintenance 13,884 22,388 17,500 17,500 17,850 18,207 Total Maintenance Services 321,836 310,856 286,200 293,000 6,800 2.38% 291,860 295,185 Contract Services 5-2000 Contracts 1,259,728 1,249,691 1,252,700 1,312,700 60,000 4.79% 1,352,700 1,392,700 5-2040 Traffic lights - maintenance 11,682 15,000 15,000 15,000 15,000 15,000 5-2080 Dispatch 21,355 20,298 20,100 20,100 20,100 20,100 5-2090 Janitorial Contracts 2,914 2,868 2,868 2,868 2,868 2,868 Total Contract Services 1,295,679 1,287,857 1,290,668 1,350,668 60,000 4.65% 1,390,668 1,430,668 Professional Services 5-4010 Professional Fee - Legal 2,681 2,439 1,000 2,600 1,600 160.00% 1,600 1,600 5-4020 Professional Fee - Engineer 56,319 8,173 14,000 12,500 -1,500 -10.71% 12,500 12,500 5-4040 Professional Fee - Other 10,000 Total Professional Services 59,000 20,612 15,000 15,100 100 0.67% 14,100 14,100 Utilities 5-2880 Licenses/Permits 941 977 5-3500 Utilities - Hydro & Water 442,760 447,000 452,000 419,000 -33,000 -7.30% 427,380 435,928 5-3520 Crossing Protection - Hydro 24,572 29,000 30,000 35,000 5,000 16.67% 35,700 36,414 5-3530 Utilities - Gas 5,979 4,691 6,500 6,000 -500 -7.69% 6,120 6,242 5-3540 Communications - Telephone 1,195 1,572 1,610 1,610 1,610 1,610 5-3550 Communications - Cellular Phon 3,013 4,799 4,100 4,400 300 7.32% 4,400 4,400 Total Utilities 478,460 488,039 494,210 466,010 -28,200 -5.71% 475,210 484,594 Insurance 5-4100 Insurance 111,083 114,548 116,800 121,900 5,100 4.37% 124,338 126,825 Total Insurance 111,083 114,548 116,800 121,900 5,100 4.37% 124,338 126,825 Other 5-2250 Miscellaneous Service 9,048 6,955 6,000 6,000 6,000 6,000 5-3050 Property Taxes 79 81 200 200 200 200 5-5070 Meetings (meals) 388 510 510 510 510 510 5-5600 Public Relations 173 96 5-5610 Advertising 3,151 6,495 7,000 7,000 7,000 7,000 5-5800 Travel & Mileage 4,977 5,294 3,500 6,000 2,500 71.43% 6,000 6,000
114 Run Date: 5-Nov-2016 Report: 171 Detailed Dept Oper Budget w/ Prior Yr Forecast & Restated-Summary-General Town of Tecumseh 2017 Draft 2 Budget Director Public Works & Environmental Services (excludes Water & Wastewater)
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-5810 Clothing 9,867 10,370 8,360 8,360 8,360 8,360 Total Other 27,683 29,801 25,570 28,070 2,500 9.78% 28,070 28,070 Financial Expense 5-7040 Bad Debt Expense Total Financial Expense Expenditures Before Transfers 3,863,441 3,618,808 3,809,080 3,865,871 56,791 1.49% 3,927,807 3,995,692 Transfers to Reserves 5-9000 Interfunctional rent 17,775 18,135 18,135 18,500 365 2.01% 18,870 19,240 5-9581 Transfer to Lifecycle Reserve 10,000 Total Transfers to Reserves 17,775 28,135 18,135 18,500 365 2.01% 18,870 19,240 TOTAL EXPENDITURES 3,881,216 3,646,943 3,827,215 3,884,371 57,156 1.49% 3,946,677 4,014,932
NET EXPENDITURES 3,700,665 3,535,784 3,718,279 3,774,411 56,132 3,836,652 3,904,842
115 Run Date: 31-Oct-2016 Report: 102 Department Head Summary - Public Works
Town of Tecumseh 2017 Draft 2 Budget Director Public Works & Environmental Services (excludes Water & Wastewater)
2017 Proposed Budget Roadways 3100 Revenues -54,020 Expenditures 1,432,020 Net Expenditures 1,378,000
Winter Control 3200 Expenditures 322,048 Net Expenditures 322,048
Street Lighting 3500 Expenditures 329,000 Net Expenditures 329,000
Garbage Collection 4400 Expenditures 498,200 Net Expenditures 498,200
Garbage Disposal 4500 Expenditures 826,000 Net Expenditures 826,000
Storm Sewer System 4200 Revenues -1,440 Expenditures 356,725 Net Expenditures 355,285
Drainage 8800 Revenues -54,500 Expenditures 120,376 Net Expenditures 65,876
Total Director Public Works & Environmental Services 3,774,409
116 Run Date: 6-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget Roadways 3100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2200 Canada Specific Grants 3,153 Total Grants 3,153 User Charges 4-4000 Work Orders 500 2,000 2,000 2,000 2,000 4-6300 Miscellaneous Revenue 13,156 3,897 4,000 4,000 4,000 4,000 Total User Charges 13,656 3,897 6,000 6,000 6,000 6,000 Net User Charges Available for Operating 13,656 3,897 6,000 6,000 6,000 6,000 Licences and Permits 4-5240 Culvert/Driveway Permits 7,406 6,723 4,000 4,000 4,000 4,000 Total Licences and Permits 7,406 6,723 4,000 4,000 4,000 4,000 Other Income 4-9000 Interfunctional rent 27,917 24,660 42,996 44,020 1,024 2.38% 44,085 44,150 Total Other Income 27,917 24,660 42,996 44,020 1,024 2.38% 44,085 44,150 Revenues Before Transfers 48,979 38,433 52,996 54,020 1,024 1.93% 54,085 54,150 Transfers from Reserves 4-9581 Transfer from Lifecycle Reserve 31,439 4-9585 Transfer from Reserve Funds 31,358 Total Transfers from Reserves 62,797 TOTAL REVENUES 111,776 38,433 52,996 54,020 1,024 1.93% 54,085 54,150
EXPENDITURES Wages 5-1000 Salary Payroll 667,255 659,253 643,253 639,871 -3,382 -0.53% 639,871 639,871 Total Wages 667,255 659,253 643,253 639,871 -3,382 -0.53% 639,871 639,871 Benefits 5-1300 Canada Pension Plan 21,010 22,258 21,466 21,153 -313 -1.46% 21,576 22,008 5-1320 Employment Insurance 11,032 12,167 11,746 10,126 -1,620 -13.79% 10,329 10,536 5-1340 Employer Health Tax 13,473 13,167 12,855 12,787 -68 -0.53% 13,043 13,304 5-1360 Workers Safety & Ins Bd 18,592 16,684 16,224 16,911 687 4.23% 17,249 17,594 5-1380 OMERS 63,431 60,284 58,843 58,477 -366 -0.62% 59,647 60,840 5-1400 Health 44,629 39,530 39,530 39,341 -189 -0.48% 40,128 40,931 5-1420 Disability & Life 20,145 19,466 19,466 20,094 628 3.23% 20,496 20,906 5-1460 Retiree Benefits 22,763 25,266 25,267 25,676 409 1.62% 25,676 25,676 5-1480 Meal allowance 2,010 1,095 1,095 1,071 -24 -2.19% 1,071 1,071 5-1520 Sick Time Payout 16,227 15,988 15,988 15,898 -90 -0.56% 15,898 15,898 Total Benefits 233,312 225,905 222,480 221,534 -946 -0.43% 225,113 228,764 Total Wages & Benefits 900,567 885,158 865,733 861,405 -4,328 -0.50% 864,984 868,635 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 482 750 750 750 750 750 5-5010 Office Supplies 563 700 700 700 700 700 5-5040 Office Equipment Maintenance/Service 1,286 1,076 1,100 1,100 1,100 1,100 5-5050 Computer Support/Software 3,621 5,681 10,550 9,050 -1,500 -14.22% 9,050 9,050 5-5060 Postage & Courier 97 350 350 350 350 350 5-5330 Subscriptions/Publications 270 420 420 420 420 420 Total Office Supplies & Equip Mtnce 6,319 8,977 13,870 12,370 -1,500 -10.81% 12,370 12,370 Memberships 5-5300 Memberships 7,319 11,673 18,418 17,418 -1,000 -5.43% 17,766 18,121 Total Memberships 7,319 11,673 18,418 17,418 -1,000 -5.43% 17,766 18,121 Professional Development 5-5310 Professional Development 1,367 2,894 3,300 3,300 3,300 3,300 5-5340 Education/Seminar Fees 3,908 5,000 5,000 4,000 -1,000 -20.00% 4,000 4,000 Total Professional Development 5,275 7,894 8,300 7,300 -1,000 -12.05% 7,300 7,300
117 Run Date: 6-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget Roadways 3100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Maintenance Materials & Supplies 5-2400 Materials & supplies 32,586 30,455 46,600 46,600 47,532 48,483 5-2610 Street Signs 21,070 12,000 12,000 12,000 12,000 12,000 5-2800 Gas 60,688 47,400 70,000 63,000 -7,000 -10.00% 64,260 65,545 5-2830 Equipment Purchases 3,041 5,455 5,500 5,500 5,610 5,722 5-2860 Equipment rental 21,737 21,147 25,000 23,000 -2,000 -8.00% 23,460 23,928 5-3000 Janitorial Supplies 602 895 900 900 918 936 5-3010 Building R & M Purchases 765 2,868 2,000 2,000 2,040 2,081 Total Maintenance Materials & Supplies 140,489 120,220 162,000 153,000 -9,000 -5.56% 155,820 158,695 Maintenance Services 5-2010 Maintenance Service 10,411 26,124 10,000 40,000 30,000 300.00% 40,800 41,616 5-2030 Crossing Protection Maintenance 11,543 11,900 11,900 11,900 11,900 11,900 5-2820 Vehicle Parts & Service 65,929 75,944 76,800 84,600 7,800 10.16% 80,200 80,200 5-2840 Equipment Parts & Service 6,844 4,579 4,000 4,000 4,080 4,162 5-3020 Building Maintenance 11,904 13,165 10,000 10,000 10,200 10,404 Total Maintenance Services 106,631 131,712 112,700 150,500 37,800 33.54% 147,180 148,282 Contract Services 5-2000 Contracts 49,024 23,699 23,700 23,700 23,700 23,700 5-2040 Traffic lights - maintenance 11,682 15,000 15,000 15,000 15,000 15,000 5-2080 Dispatch 17,668 15,298 15,100 15,100 15,100 15,100 5-2090 Janitorial Contracts 2,914 2,868 2,868 2,868 2,868 2,868 Total Contract Services 81,288 56,865 56,668 56,668 56,668 56,668 Professional Services 5-4010 Professional Fee - Legal 2,681 1,458 1,000 1,000 1,000 1,000 5-4020 Professional Fee - Engineer 16,656 4,387 5,000 5,000 5,000 5,000 5-4040 Professional Fee - Other 5,000 Total Professional Services 19,337 10,845 6,000 6,000 6,000 6,000 Utilities 5-2880 Licenses/Permits 941 977 5-3500 Utilities - Hydro & Water 9,723 14,000 12,000 14,000 2,000 16.67% 14,280 14,566 5-3520 Crossing Protection - Hydro 24,572 29,000 30,000 35,000 5,000 16.67% 35,700 36,414 5-3530 Utilities - Gas 5,979 4,691 6,500 6,000 -500 -7.69% 6,120 6,242 5-3540 Communications - Telephone 871 1,212 1,250 1,250 1,250 1,250 5-3550 Communications - Cellular Phon 2,451 3,898 3,500 3,500 3,500 3,500 Total Utilities 44,537 53,778 53,250 59,750 6,500 12.21% 60,850 61,972 Insurance 5-4100 Insurance 63,553 64,778 66,800 68,100 1,300 1.95% 69,462 70,851 Total Insurance 63,553 64,778 66,800 68,100 1,300 1.95% 69,462 70,851 Other 5-2250 Miscellaneous Service 8,640 6,955 6,000 6,000 6,000 6,000 5-3050 Property Taxes 79 81 200 200 200 200 5-5070 Meetings (meals) 388 510 510 510 510 510 5-5600 Public Relations 173 96 5-5610 Advertising 932 3,812 4,300 4,300 4,300 4,300 5-5800 Travel & Mileage 2,192 1,379 2,000 2,000 2,000 2,000 5-5810 Clothing 9,867 9,657 8,000 8,000 8,000 8,000 Total Other 22,271 22,490 21,010 21,010 21,010 21,010 Expenditures Before Transfers 1,397,586 1,374,390 1,384,749 1,413,521 28,772 2.08% 1,419,410 1,429,904 Transfers to Reserves 5-9000 Interfunctional rent 17,775 18,135 18,135 18,500 365 2.01% 18,870 19,240 Total Transfers to Reserves 17,775 18,135 18,135 18,500 365 2.01% 18,870 19,240 TOTAL EXPENDITURES 1,415,361 1,392,525 1,402,884 1,432,021 29,137 2.08% 1,438,280 1,449,144
NET EXPENDITURES 1,303,585 1,354,092 1,349,888 1,378,001 28,113 2.08% 1,384,195 1,394,994
118 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Winter Control 3200
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating
EXPENDITURES Wages 5-1000 Salary Payroll 113,466 68,120 84,620 93,278 8,658 10.23% 93,278 93,278 Total Wages 113,466 68,120 84,620 93,278 8,658 10.23% 93,278 93,278 Benefits 5-1300 Canada Pension Plan 4,879 2,727 3,065 3,378 313 10.21% 3,446 3,515 5-1320 Employment Insurance 2,674 1,511 1,656 1,598 -58 -3.50% 1,630 1,663 5-1340 Employer Health Tax 2,021 1,372 1,693 1,867 174 10.28% 1,904 1,942 5-1360 Workers Safety & Ins Bd 2,985 1,974 2,449 2,859 410 16.74% 2,916 2,974 5-1380 OMERS 5,332 5,640 7,125 7,779 654 9.18% 7,935 8,094 5-1400 Health 5,191 5,660 5,659 6,301 642 11.34% 6,427 6,556 5-1420 Disability & Life 2,155 2,673 2,673 3,084 411 15.38% 3,146 3,209 5-1480 Meal allowance 235 235 259 24 10.21% 259 259 5-1520 Sick Time Payout 2,219 2,219 2,446 227 10.23% 2,446 2,446 Total Benefits 25,237 24,011 26,774 29,571 2,797 10.45% 30,109 30,658 Total Wages & Benefits 138,703 92,131 111,394 122,849 11,455 10.28% 123,387 123,936 Professional Development 5-5340 Education/Seminar Fees 3,678 1,700 1,700 1,700 1,700 1,700 Total Professional Development 3,678 1,700 1,700 1,700 1,700 1,700 Maintenance Materials & Supplies 5-2400 Materials & supplies 380 5-2600 Salt 241,633 88,952 175,000 178,500 3,500 2.00% 182,070 185,711 5-2860 Equipment rental 636 4,000 4,000 4,080 4,162 Total Maintenance Materials & Supplies 241,633 89,968 179,000 182,500 3,500 1.96% 186,150 189,873 Maintenance Services 5-2010 Maintenance Service 7,472 5,692 6,000 6,000 6,120 6,242 5-2840 Equipment Parts & Service 12,687 7,885 8,000 8,000 8,160 8,323 5-3020 Building Maintenance 675 2,223 500 500 510 520 Total Maintenance Services 20,834 15,800 14,500 14,500 14,790 15,085 Other 5-5610 Advertising 418 483 500 500 500 500 Total Other 418 483 500 500 500 500 Expenditures Before Transfers 405,266 200,082 307,094 322,049 14,955 4.87% 326,527 331,094 TOTAL EXPENDITURES 405,266 200,082 307,094 322,049 14,955 4.87% 326,527 331,094
NET EXPENDITURES 405,266 200,082 307,094 322,049 14,955 4.87% 326,527 331,094
119 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Street Lighting 3500
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES User Charges 4-6300 Miscellaneous Revenue 8,547 11,205 Total User Charges 8,547 11,205 Net User Charges Available for Operating 8,547 11,205 Revenues Before Transfers 8,547 11,205 TOTAL REVENUES 8,547 11,205
EXPENDITURES Maintenance Materials & Supplies 5-2400 Materials & supplies 2,723 4,000 4,000 4,000 4,080 4,162 Total Maintenance Materials & Supplies 2,723 4,000 4,000 4,000 4,080 4,162 Maintenance Services 5-2010 Maintenance Service 98,021 67,500 67,500 35,000 -32,500 -48.15% 35,700 36,414 Total Maintenance Services 98,021 67,500 67,500 35,000 -32,500 -48.15% 35,700 36,414 Utilities 5-3500 Utilities - Hydro & Water 334,511 320,000 330,000 290,000 -40,000 -12.12% 295,800 301,716 Total Utilities 334,511 320,000 330,000 290,000 -40,000 -12.12% 295,800 301,716 Other 5-2250 Miscellaneous Service 408 Total Other 408 Expenditures Before Transfers 435,663 391,500 401,500 329,000 -72,500 -18.06% 335,580 342,292 Transfers to Reserves 5-9581 Transfer to Lifecycle Reserve 10,000 Total Transfers to Reserves 10,000 TOTAL EXPENDITURES 435,663 401,500 401,500 329,000 -72,500 -18.06% 335,580 342,292
NET EXPENDITURES 427,116 390,295 401,500 329,000 -72,500 -18.06% 335,580 342,292
120 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Garbage Collection 4400
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating
EXPENDITURES Contract Services 5-2000 Contracts 467,143 494,000 478,000 495,000 17,000 3.56% 510,000 525,000 Total Contract Services 467,143 494,000 478,000 495,000 17,000 3.56% 510,000 525,000 Professional Services 5-4010 Professional Fee - Legal 1,000 1,000 Total Professional Services 1,000 1,000 Other 5-5610 Advertising 1,801 2,200 2,200 2,200 2,200 2,200 Total Other 1,801 2,200 2,200 2,200 2,200 2,200 Expenditures Before Transfers 468,944 496,200 480,200 498,200 18,000 3.75% 512,200 527,200 TOTAL EXPENDITURES 468,944 496,200 480,200 498,200 18,000 3.75% 512,200 527,200
NET EXPENDITURES 468,944 496,200 480,200 498,200 18,000 3.75% 512,200 527,200
121 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Garbage Disposal 4500
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating
EXPENDITURES Maintenance Services 5-2005 Landfill Perpetual Care 29,862 26,404 32,000 32,000 32,000 32,000 Total Maintenance Services 29,862 26,404 32,000 32,000 32,000 32,000 Contract Services 5-2000 Contracts 743,561 726,082 751,000 794,000 43,000 5.73% 819,000 844,000 Total Contract Services 743,561 726,082 751,000 794,000 43,000 5.73% 819,000 844,000 Expenditures Before Transfers 773,423 752,486 783,000 826,000 43,000 5.49% 851,000 876,000 TOTAL EXPENDITURES 773,423 752,486 783,000 826,000 43,000 5.49% 851,000 876,000
NET EXPENDITURES 773,423 752,486 783,000 826,000 43,000 5.49% 851,000 876,000
122 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Storm Sewer System 4200
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2300 Other Municipal Grants/Fees 3,233 1,440 1,440 1,440 1,440 Total Grants 3,233 1,440 1,440 1,440 1,440 User Charges 4-6300 Miscellaneous Revenue 1,863 314 Total User Charges 1,863 314 Net User Charges Available for Operating 1,863 314 Revenues Before Transfers 5,096 314 1,440 1,440 1,440 1,440 TOTAL REVENUES 5,096 314 1,440 1,440 1,440 1,440
EXPENDITURES Wages 5-1000 Salary Payroll 13,893 64,480 64,480 64,480 64,480 Total Wages 13,893 64,480 64,480 64,480 64,480 Benefits 5-1300 Canada Pension Plan 514 2,475 2,475 2,525 2,576 5-1320 Employment Insurance 365 1,337 1,171 -166 -12.42% 1,194 1,218 5-1340 Employer Health Tax 270 1,257 1,257 1,282 1,308 5-1360 Workers Safety & Ins Bd 148 1,857 1,967 110 5.92% 2,006 2,046 5-1380 OMERS 1,250 6,356 6,300 -56 -0.88% 6,426 6,555 5-1400 Health 4,570 4,616 46 1.01% 4,708 4,802 5-1420 Disability & Life 2,196 2,299 103 4.69% 2,345 2,392 Total Benefits 2,547 20,048 20,085 37 0.18% 20,486 20,897 Total Wages & Benefits 16,440 84,528 84,565 37 0.04% 84,966 85,377 Professional Development 5-5340 Education/Seminar Fees 1,500 5,000 5,000 5,000 5,000 Total Professional Development 1,500 5,000 5,000 5,000 5,000 Maintenance Materials & Supplies 5-2400 Materials & supplies 17,536 20,000 20,000 20,000 20,400 20,808 5-2800 Gas 1,000 1,000 1,020 1,040 5-2830 Equipment Purchases 166 1,067 2,000 2,000 2,040 2,081 5-2860 Equipment rental 2,860 1,226 5,000 4,000 -1,000 -20.00% 4,080 4,162 Total Maintenance Materials & Supplies 20,562 22,293 27,000 27,000 27,540 28,091 Maintenance Services 5-2010 Maintenance Service 51,268 36,156 40,000 40,000 40,800 41,616 5-2820 Vehicle Parts & Service 1,500 1,500 1,500 1,500 5-2840 Equipment Parts & Service 13,915 26,284 12,500 12,500 12,750 13,005 5-3020 Building Maintenance 1,305 7,000 7,000 7,000 7,140 7,283 Total Maintenance Services 66,488 69,440 59,500 61,000 1,500 2.52% 62,190 63,404 Contract Services 5-2080 Dispatch 3,687 5,000 5,000 5,000 5,000 5,000 Total Contract Services 3,687 5,000 5,000 5,000 5,000 5,000 Professional Services 5-4010 Professional Fee - Legal 381 5-4020 Professional Fee - Engineer 39,663 3,786 5,000 5,000 5,000 5,000 5-4040 Professional Fee - Other 5,000 Total Professional Services 39,663 9,167 5,000 5,000 5,000 5,000 Utilities 5-3500 Utilities - Hydro & Water 98,526 113,000 110,000 115,000 5,000 4.55% 117,300 119,646 5-3540 Communications - Telephone 324 360 360 360 360 360 Total Utilities 98,850 113,360 110,360 115,360 5,000 4.53% 117,660 120,006 Insurance 5-4100 Insurance 47,530 49,770 50,000 53,800 3,800 7.60% 54,876 55,974 Total Insurance 47,530 49,770 50,000 53,800 3,800 7.60% 54,876 55,974
123 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Storm Sewer System 4200
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Expenditures Before Transfers 276,780 286,970 346,388 356,725 10,337 2.98% 362,232 367,852 TOTAL EXPENDITURES 276,780 286,970 346,388 356,725 10,337 2.98% 362,232 367,852
NET EXPENDITURES 271,684 286,656 344,948 355,285 10,337 3.00% 360,792 366,412
124 Run Date: 5-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget Drainage 8800
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Special Charges 4-1540 Municipal Drains 2,912 Total Special Charges 2,912 Total Taxation 2,912 Net Taxation Available for Operating 2,912 Grants 4-2100 Ontario Specific Grants 52,220 54,500 54,500 54,500 54,500 54,500 Total Grants 52,220 54,500 54,500 54,500 54,500 54,500 User Charges 4-6300 Miscellaneous Revenue 6,707 Total User Charges 6,707 Net User Charges Available for Operating 6,707 Revenues Before Transfers 55,132 61,207 54,500 54,500 54,500 54,500 TOTAL REVENUES 55,132 61,207 54,500 54,500 54,500 54,500
EXPENDITURES Wages 5-1000 Salary Payroll 74,513 79,332 74,602 85,563 10,961 14.69% 85,563 85,563 Total Wages 74,513 79,332 74,602 85,563 10,961 14.69% 85,563 85,563 Benefits 5-1300 Canada Pension Plan 2,480 2,475 2,475 2,844 369 14.91% 2,901 2,959 5-1320 Employment Insurance 1,303 1,337 1,337 1,421 84 6.28% 1,449 1,478 5-1340 Employer Health Tax 1,458 1,547 1,455 1,669 214 14.71% 1,702 1,736 5-1360 Workers Safety & Ins Bd 2,155 2,286 2,149 2,610 461 21.45% 2,662 2,715 5-1380 OMERS 7,921 8,262 7,834 7,778 -56 -0.71% 7,934 8,093 5-1400 Health 4,992 4,616 4,616 4,662 46 1.00% 4,755 4,850 5-1420 Disability & Life 2,325 2,496 2,496 2,614 118 4.73% 2,666 2,719 Total Benefits 22,634 23,019 22,362 23,598 1,236 5.53% 24,069 24,550 Total Wages & Benefits 97,147 102,351 96,964 109,161 12,197 12.58% 109,632 110,113 Long Term Debt Charges 5-8000 Principal 2,813 5-8100 Interest 98 Total Long Term Debt Charges 2,911 Memberships 5-5300 Memberships 175 704 425 555 130 30.59% 566 577 Total Memberships 175 704 425 555 130 30.59% 566 577 Professional Development 5-5310 Professional Development 1,012 1,569 1,500 1,500 1,500 1,500 5-5340 Education/Seminar Fees 1,187 517 800 800 800 800 Total Professional Development 2,199 2,086 2,300 2,300 2,300 2,300 Contract Services 5-2000 Contracts 5,910 Total Contract Services 5,910 Professional Services 5-4010 Professional Fee - Legal 600 600 600 600 600 5-4020 Professional Fee - Engineer 4,000 2,500 -1,500 -37.50% 2,500 2,500 Total Professional Services 600 4,000 3,100 -900 -22.50% 3,100 3,100 Utilities 5-3550 Communications - Cellular Phon 562 901 600 900 300 50.00% 900 900 Total Utilities 562 901 600 900 300 50.00% 900 900
125 Run Date: 5-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget Drainage 8800
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Other 5-5800 Travel & Mileage 2,785 3,915 1,500 4,000 2,500 166.67% 4,000 4,000 5-5810 Clothing 713 360 360 360 360 Total Other 2,785 4,628 1,860 4,360 2,500 134.41% 4,360 4,360 Expenditures Before Transfers 105,779 117,180 106,149 120,376 14,227 13.40% 120,858 121,350 TOTAL EXPENDITURES 105,779 117,180 106,149 120,376 14,227 13.40% 120,858 121,350
NET EXPENDITURES 50,647 55,973 51,649 65,876 14,227 27.55% 66,358 66,850
126 Parks & Recreation
Program Outline
Director Parks & Recreation
Maintenance Parks Arena Rec Programs Special Events
Parks Arena Day Camp Special Events
Playground Parks Pool Maintenance Buildings Christmas in Tecumseh
Concession Corn Festival
Parks & Recreation
The Parks & Recreation Department is committed to providing healthy lifestyle opportunities for all members of the community. The department’s mission is to:
a) Enhance quality of life and livability for residents by providing parks and recreation programs, activities, and facilities for the maximum benefit of the community; b) Offer ongoing services to guide and encourage participation in recreational and leisure activities as part of a healthy lifestyle; c) Provide affordable recreational and leisure opportunities for the community; d) Working with and supporting local community groups and organizations, Parks & Recreation Services will take a leadership role to create a wide range of sport, recreation, and leisure opportunities.
Parks & Recreation works with various community partners, sport and user groups, school boards, and service clubs to build capacity for delivering recreation, sports and events through its facilities, parks, trails and programs.
Maintenance
The Maintenance Department provides maintenance and energy management services for all of the Town’s facilities, ranging from recreational facilities, swimming pools, office buildings, community center, fire and police buildings, pumping stations, park structures park washrooms and municipal street lighting problems.
Arena Compressor Room
2017 Business Plan & Budget 127 Parks & Recreation
Facility Maintenance handles the Towns repair requests and preventative maintenance contracts. The broad spectrum of building maintenance includes, but is not limited to, structural repairs, painting, plumbing, heating and cooling, lighting, emergency generator operation and electrical problems.
The goal is to provide safe facilities for staff and visitors to Tecumseh.
Parks
The Parks Department offers some of the best parkland amenities in the region. The department strives to provide clean, safe and well managed parks, natural areas, trails, and outdoor recreation activities. Tecumseh’s parks are intended to provide outdoor spaces that build the community’s profile, enhance neighborhoods, encourage active lifestyles, and stimulate community interaction.
The field services provided by the parks department staff can be broken down into 4 major areas:
1. Day-to-day maintenance of all the outdoor spaces (75%) 2. Set-up services for the expanding number of festivals and events, both big and small (10%) 3. Urban forestry services, from minor tree trimming, tree planting, mulching and watering (10%) 4. Annual sports turf improvements such as grading, topdressing, over seeding and fertilizing (5%)
The largest service delivered by parks staff is daily maintenance, which includes turf, sports-fields, sanitation and horticulture. The department is very well equipped and the staff is very motivated to meet the expected high standards.
The various day-to-day maintenance activities include: • Weekly turf cutting in all parks • Enhanced turf cutting for all of the baseball diamonds and soccer fields (cut every 4 days for our premiere fields) • Regular watering of all the hanging flower baskets and numerous flower beds • Playground equipment maintenance and repair • Winter snow removal for parking areas at all municipal facilities, including selected parkland trails
Other outdoor recreation facilities maintained by the department include: 23 playsets, 9 tennis courts, 3 pickle ball courts, and 1 Skate Park.
The department is also responsible for care of the Town’s urban forest. Tree service contractors are utilized to carry out most of the large tree trimming and removals, while parks staff carry out young tree trimmings. Town staff also plant a large number of trees every fall, averaging over 75 trees a year, ensuring that at least 2 trees are planted for every tree removed throughout the year. The department is also responsible for the mulching and watering of the young trees, resulting in a 95% survival rate. The Town’s Arborist is also actively involved in the new tree plantings during road reconstruction, along with protecting the mature trees during the construction.
2017 Business Plan & Budget 128 Parks & Recreation
Arena
The Tecumseh Arena features two regulation size ice surfaces (200 x 85) with spacious dressing rooms. Comfortable chair seating is available in our main rink, accommodating 600 guests, and Rink B has 250 bench seats. During the fall and winter seasons, the Arena features a main floor concession. The Tecumseh Arena has year round ice available to service the community. Arena hours of operation are as follows: Tecumseh Recreation Complex and Arena Arena Fall / Winter September 1 – March 31
Facility Days of Operation Hours of Operation Rink “A” and “B” Sunday – Saturday 6:30 a.m. – 1:00 a.m.
Arena Spring April 1 – May 31
Facility Days of Operation Hours of Operation Rink “A” and “B” Saturday and Sunday 8:00 a.m. – 8:00 p.m. Rink “A” and “B” Monday – Friday 6:00 a.m. - Midnight
Arena Summer June 1 – August 31
Facility Days of Operation Hours of Operation Rink “A” Saturday and Sunday 8:00 a.m. – 8:00 p.m. Rink “A” Monday – Friday 6:00 a.m. - Midnight
The Tecumseh Arena is home to the Tecumseh Eagles AA Minor Hockey Organization and the Tecumseh Skating Club. Power Tech Hockey provides an onsite sport training facility at the Tecumseh Arena which is unique to our area. In 2016 the Department of Parks & Recreation entered into an agreement with the French Catholic School Board which allows for L’Essor High School to operate a Hockey Academy for their students utilizing daytime ice. These groups are the main tenants of the facility.
The Arena challenges are to provide financially accessible services while meeting cost recovery targets.
The office at the arena is the administrative office for the Parks & Recreation Department, and all business transactions related to parks & recreation are conducted on site.
2017 Business Plan & Budget 129 Parks & Recreation
Pool
There are a variety of summer swimming opportunities for all ages available at the Tecumseh Leisure Pool. The pool is open the month of June for private rentals and conducting the Swim To Survive® Program. Learn to Swim lessons are offered in June, July and August and remains open till Labour Day Monday. Starting in July, the pool is open seven days a week and offers daily swim lessons and recreational swim opportunities. Tecumseh Leisure Pool • On average, a swim participant attends the pool for 10 instructed classes, ranging from 30 minute lessons to 4 hours in length depending on the level of program. In 2016, 12,001 visits to the Tecumseh Leisure Pool for swim lessons occurred within the 13 weeks the pool was open for the season.
Total Swim Registrations Private Swim Lessons 1196 in hours scheduled 300.00 1200 252 1150 1121 1150 1118 1132 200.00 203 139 158 1100 1077 134 79 1050 100.00
1000 0.00 20112012 2011 2013 2014 2012 2013 2015 2016 2014 2015 2016
• Daily public recreational swims including Tot Time, Adult Lengths, and Aquafit are available with paid admission or with a summer swim pass. In 2016, a total of 10,316 visitors attended the TLP during a scheduled Recreational Swim.
Total Recreational Swim Total Number of Pool Rentals Participants 30 28 30 14,000 12,100 12,000 25 10,575 19 19 22 10,316 20 19 10,000 8,679 8,000 5,342 15 6,000 4,588 10 4,000 2,000 5 - 0 2011 2012 2011 2012 2013 2014 2013 2014 2015 2016 2015 2016
2017 Business Plan & Budget 130 Parks & Recreation
• In 2016, the leisure pool hosted 30 private pool rentals. On average, each private pool rental includes 45 participants for a total of 1,350 visitors attending the TLP in 2016 for a one-hour long private pool rental.
• The Tecumseh Leisure Pool is a community partner for the Lifesaving Society’s Swim To Survive. In 2016, three (3) schools attended the Tecumseh Leisure Pool for the S2S program with a total of 209 participating students.
Swim To Survive - School Swim To Survive - Student Participation Participation
4 4 300
3 3 209 2 200 2 149 2 1 101 100 60 1 42
0 0 2012 2012 2013 2014 2013 2014 2015 2016 2015 2016
Recreation Programs
The Summer Day Camp program provides supervised recreational programming for children ages 5 – 12 Monday through Friday during the elementary school summer breaks and provides supervision during the hours of 7:30 a.m. to 5:30 p.m. Activities include sports, games, drama, crafts, movies, and weekly special events. Enhanced weekly specialty camps provide specialized instruction focused on particular skills and Day Camp Participants activities. To accommodate individual schedules, the camp offers flexible registration options: weekly / daily registration rates. During operating hours, the camp is supervised by a Camp Coordinator and camp counselors. All camp supervisors are certified in First Aid and CPR with HIGH FIVE training in the Principles of Healthy Child Development.
Since 2013, the Tecumseh Parks and Recreation Department has successfully applied for the Focus On Youth grant through the Windsor Essex Catholic District School Board which provides access to a school facility and student employees for the summer day camp program. The Tecumseh Parks and Recreation Department plans to apply for the grant for 2017. Daily Average Participation Day Camp Registration
80 61 57 400 47 220 190 60 45 45 158 155 175 159 34 200 40 0 20 0 2011 2012 2013 2014 2015 2016
2017 Business Plan & Budget 131 Parks & Recreation
Special Events The Recreation Department assists in the planning of various special events. The Manager Recreation Programs & Events & Supervisor Recreation Program & Events work directly with planning committees, contracted coordinators and corporate sponsors to plan community events. A sample of some of the larger events and activities include: Summer Concerts, Outdoor Movie Night, Skateboarding Competition, and Family In Motion Day. The Department also leads and assists other departments with a number of events and ceremonies in which Summer Concert the public and media are invited.
The Manager, Recreation Programs & Events & Supervisor Recreation Program & Events works with community event organizers by facilitating the pre-event planning process for all events that are scheduled to take place within a municipal park and/or building. Events include community concerts, fireworks, sport tournaments, walk-a- thons, triathlons, and festivals. The Department facilitates rental contract agreements, insurance requirements, adherence to Town By-laws/Policies (i.e.: Parks By-law / Municipal Alcohol Policy), Council approvals, etc. The Manager, Triathlon Recreation Programs & Events is also the lead for the Town’s Special Event Resource Team (SERT) that includes representatives from: Parks and Recreation, Public Works, Building, Fire, OPP, AGCO, and the Health Unit. SERT reviews and approves event plans.
Often the Town is responsible for hosting a one-off event that occurs over one or more days, that impacts the Town/region and attracts a large number of visitors and participants. Examples of past Signature Events include: 2010 Olympic Torch Relay, World Under 17 Hockey Tournament, War of 1812 Bicentennial Anniversary, Pan Am Torch Relay and CARHA World Cup of Hockey.
Total Number of Special Events
Coordinated by Department 50 50 47 41 40
30 27 21 20 12 10
0 2011 2012 2013 2014 2015 2016
2017 Business Plan & Budget 132 Parks & Recreation
Christmas in Tecumseh
The Recreation Department oversees the planning and activities for the annual Christmas in Tecumseh & Santa Parade. The Manager Recreation Programs & Events & Supervisor Recreation Program & Events work directly with partnering community groups, such as the Optimist Club of St. Clair Beach and the Tecumseh BIA, to plan the event details. Christmas in Tecumseh is typically scheduled the last Friday of November from 6:00 p.m. to 9:00 p.m. Activities include: Children’s Entertainers, Crafts, Colouring, Horse & Carriage Rides, Outdoor Marshmallow Roast, Christmas Caroling, Free Public Skating, Christmas Movie, and Santa Parade. Activities and complimentary snacks & refreshments are possible through corporate donations and sponsorships.
Corn Festival
Since 1975, the annual Tecumseh Corn Festival has been scheduled the last weekend in August and has been recognized as a “Top 100 Festival in Ontario”. It is host to a variety of family entertainment, including live stage performances, interactive contests, vendor village, mid-way carnival, festival tent, Miss Tecumseh Pageant, and parade.
The festival is led by a committee of volunteers appointed by Town Council. The Manager Recreation Programs & Events works with the Corn Festival Committee to provide guidance / assistance during the planning process. In 2016, the Corn Festival Committee continued to implement recommendations from the 2014 Case Study of the Tecumseh Corn Festival that provided the Town of Tecumseh with options and opportunities to increase attendance and revenue growth for the festival over a 2-3 year period. In 2016, Administrative support was reduced in an effort to transition the festival to a community group.
Library
The Town of Tecumseh’s agreement with the Essex County Library Board requires the Town to provide a building for library services, as well as being responsible to maintain the mechanical systems, outside of the building, including the grounds and parking lot. Facilities Manager oversees any daily maintenance and capital improvements to the Library that are the Town’s responsibility reflected in the agreement. The inside of the building including all furnishings are the responsibility of the County of Essex Library Board.
2017 Business Plan & Budget 133 Parks & Recreation
Program Highlights
2017 Proposed Budget
Arena 20%
Pool/Rec. Programs 8%
Parks Buildings 61% Maintenance 11% Cornfest /Christmas in Tecumseh 3%
Maintenance
This Department continues to oversee the Energy Conservation and Demand Management Plan and coordinate the Energy Management Team to ensure the municipality complies with O. Reg. 397/11 and follows its Energy Conservation and Demand Management Plan.
The Town has complied with all the Green Energy Act requirements thus far, and continually monitors its energy consumption to detect irregularities to reduce the possibility of energy waste. A yearly allocation of $5,000 for Miscellaneous Service is to support energy conservation initiatives that the Energy Management Team discovers through facility walk through audits and new technology to reduce the Town’s carbon foot print. A monthly newsletter is being developed to promote Energy Conservation Practices to Town staff and Council.
Parks
• The $38,000 increase in Salaries reflects the proposed addition of two students along with additional hours allocated to the existing seasonal staff complement to address increased workload from additional park space, amenities and extended evening and weekend hours. • Tree trimming and removal $5,000 increase reflective of the increased number of trees maintained by the department, with most of these located within Lakewood Park. • Material and supplies $5,000 increase reflective of improvements to sports fields with more over seeding and fertilizing, and increased flowers for the expanded beds within Lakewood and the Manning road roundabout. • Professional fees ($12,000) for Annual Playground inspections of the 23 playsets in the Town. The third party inspections are vitally important to keep the playsets in compliance with the latest industry standards.
2017 Business Plan & Budget 134 Parks & Recreation
Arena
Four Year History of Rental Hours by Season
4000 3500 3000 2500 2013 2000 2014 1500 2015 1000 2016 500 0 Fall/Winter - Prime Time Fall/Winter - Non-Prime Time Spring/Summer
• The chart above indicates we are maintaining rentals over the last few years. In some cases we are slightly behind the 2013 figures, but have increased hours in 2016 over 2015. Our focus continues to be on maximizing ice rentals in the face of increasing competition.
• In 2016, there was an increase in summer ice rentals over previous years primarily due to the newly developed training ice category. It is growing in popularity from inception in 2015. The summer of 2016 was a successful season with a substantial increase in the daytime use category, specifically from hockey school development in coordination with Powertech Hockey Development.
• The Arena will operate one ice surface from June through August 2017 reflective of ice time demand. The surface where the ice is removed will continue to allow for additional community programming.
• The Department is continually striving to offer new programs with the goal of increasing rental usage during this time range.
• Energy costs continue to be a major expenditure item for arena operations. Management has implemented several energy saving initiatives over the course of the past several years and continues to seek opportunities to further improve energy efficiency.
2017 Business Plan & Budget 135 Parks & Recreation
Arena Concession
• Concession Sales showed an increase in 2015 and 2016 with the expectation that trend will continue in 2017. • The facility is working in conjunction with the Health Unit promoting a “Take Charge” initiative. To get youth and the general public to try new items to hydrate themselves and make healthier choices to go along with the regular menu of the canteen operation.. Staff is listening to customer requests for products to ensure that user’s expectations are being met with regard to healthy food choices. • Concession Staff also operate as Public Skate Monitors during the weekly Sunday public skating session. The Tecumseh Arena follows the recommended Rink Monitor to Skater ratios as proposed by the Ontario Recreation Facilities Association (ORFA).
Recreation Programs
• Summer Day Camp will continue to be offered in 2017 with the goal of maintaining or exceeding the historical participation levels.
Pool
• Swim programs will continue to be offered in 2017 to maintain high levels of use. • Daily Recreational Swims will continue to be offered including a free swim offered weekly through the support of corporate sponsorships.
Christmas in Tecumseh
• The Christmas in Tecumseh and Santa Parade will continue to be offered in 2017. • The budget reflects financial contributions/sponsorships equal to previous years however the contribution from the Tecumseh BIA may be reduced due to changes to the board boundaries.
Corn Festival
• Administration will continue to work towards transitioning the festival to a community group.
2017 Business Plan & Budget 136 Parks & Recreation
Special Events
• In 2017 the Tecumseh Parks and Recreation Department expects to continue coordinating over 50 special events. For 2017 the Department plans to continue with: o free community concerts within WFCU Square of Lakewood Park; o outdoor movie screening at Weston Park; o Skateboarding Competition at the Skate Park; o Try A Sport Day; o Free activities on Family Day Holiday including a free public skating session; event is promoted regionally as an in motion event; • Continue lead and/or assist other departments in coordinating special events/ceremonies such as CWATS Community Celebration. • In anticipation of the upcoming 150th anniversary of Canada’s Confederation, the Tecumseh Parks and Recreation plans to coordinate a community celebration for Canada Day. • Administration has submitted applications for Provincial funding for Canada 150. If successful, enhanced programming will be coordinated.
Outlook Maintenance
• Future development of an asset management plan for all town facilities and buildings is planned. • Staff will continue to work on energy management issues in all Town buildings.
Parks
• The outlook for 2017, 2018 and beyond will focus on meeting the very high standards established for the maintenance of all the Town’s parks. The extensive improvements to Lakewood should be largely completed by 2018, with the emphasis switching to the critically important day-to-day maintenance of the dramatically improved park. Recommendations will be made to council for any warranted increases in operations based on service level improvements. • In 2018 the department will look to add one additional student to our staffing complement. The addition to our staff complement will allow the department to maintain its commitment to residents and visitors to keep parks and open spaces clean safe and well managed 7 days a week. Over the past number of years events in our parks and sports fields have increased dramatically, and the proposed staffing increase will allow us to meet our commitment the community.
Arena
• Plans for 2018, 2019 and beyond include: o Commitment to ongoing energy efficiency and conservation. o Assessment of the Arena’s position in an increasingly competitive market. o Endeavor to attract new tournaments and ice rentals for spring summer weekend rentals.
2017 Business Plan & Budget 137 Parks & Recreation
Pool
• No significant changes are contemplated for 2018 and 2019.
Special Events
• No significant changes are contemplated for 2018 and 2019.
Department 2017 Goals & Objectives;
• Finalize the updating of the Parks, Recreation and Trails Master Plan • Continue implementation of the Parks, Recreation and Trails Master Plan • Complete capital projects for facilities and parks as approved by Council • Update 10 year Capital forecast • Implement management program to reduce impact of Canada Geese on our Waterfront Parks • Continue to work on plans for the future development/construction of a Multi-Use Sportsplex • Continue to work on and implement energy efficiency opportunities • Realign and streamline the department’s organizational structure to better support department priorities • Coordinate a community celebration for Canada 150 Celebration • Increase marketing strategies, utilizing social media tools, to promote programs and events • Continue to expand e-business solutions to improve access to programs and services • Continue to work with all local school boards maximizing use of all indoor and outdoor facilities • Work with other Town departments to further develop Energy Management Plans
2017 Business Plan & Budget 138 Parks & Recreation
Staffing Resources
Maintenance
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 1.40 1.40 1.40 1.40 Part – Time FTE 0.00 0.00 0.00 0.00
Total FTE 1.40 1.40 1.40 1.40 Net Change - - - -
Staffing complement includes:
0.40 Manager Town Facilities 1.00 Full Time Maintenance Labourer
Parks
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 4.50 4.50 4.50 4.50 Part – Time FTE 8.71 9.87 10.22 10.22 Total FTE 13.21 14.37 14.72 14.72 Net Change - 1.16 .35 -
Staffing complement includes:
0.50 Director Parks and Recreation 1.00 Manager Parks and Horticulture 3.00 Parks’ Labourers 3.65 Seasonal Labourers (4 Physical Employees) 0.76 Seasonal Leader (1 Physical Employee) 5.46 Student Labourers (16.5 Physical Employees)
2017 Business Plan & Budget 139 Parks & Recreation
Parks Buildings
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 0.00 0.00 0.00 0.00 Part – Time FTE 0.91 0.91 0.91 0.91 Total FTE 0.91 0.91 0.91 0.91 Net Change - - - -
Staffing complement includes:
0.45 Part-Time Facility Attendants 0.46 Student
Arena Administration/Rink
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 6.44 6.84 6.84 6.84 Part – Time FTE 2.46 2.46 2.46 2.46 Total FTE 8.90 9.30 8.90 8.90 Net Change - .50 - -
Staffing complement includes:
0.50 Director, Parks and Recreation 0.60 Manager Town Facilities 1.00 Manager, Recreation Programs and Events 3.74 Full-Time Facility Attendants (4 Physical Employees) 1.00 Full-Time Clerical 0.69 Part-Time Clerical (1 Physical Employee) 1.77 Part-Time Facility Attendants (7 Physical Employees)
2017 Business Plan & Budget 140 Parks & Recreation
Concession
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 0.00 0.00 0.00 0.00 Part – Time FTE 1.01 1.08 1.08 1.08 Total FTE 1.01 1.08 1.08 1.08 Net Change - .07 - -
Staffing complement includes:
1.08 Concession Staff (6 Physical Employees)
Recreation Programs – Summer Day Camp
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 1.00 1.00 1.00 1.00 Part – Time FTE 1.35 1.35 1.35 1.35 Total FTE 2.35 2.35 2.35 2.35 Net Change - - - -
Staffing complement includes:
0.39 Camp Coordinators (2 Physical Employees) 0.96 Camp Counselors (3 Physical Employees) 1.00 FT Recreation Program & Events Supervisor
2017 Business Plan & Budget 141 Parks & Recreation
Pool 2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 0.26 0.26 0.26 0.26 Part – Time FTE 3.20 3.20 3.20 3.20 Total FTE 3.46 3.46 3.46 3.46 Net Change - - - -
Staffing complement includes:
0.26 Full-Time Facility Attendants 0.63 Pool Coordinators (2 Physical Employees) 2.40 Lifeguards (18 Physical Employees) 0.17 Concession Attendants (4 Physical Employees)
Corn Festival
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 0.40 0.00 0.00 0.00
Part – Time FTE 0.00 0.00 0.00 0.00
Total FTE 0.40 0.00 0.00 0.00 Net Change - -.40 - -
Staffing complement includes:
0.00 Manager, Recreation Programs and Events
2017 Business Plan & Budget 142 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Director Parks & Recreation
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 25,603 3,323 8,000 28,000 20,000 250.00% 8,000 8,000 4-2200 Canada Specific Grants 1,320 23,645 5,000 5,000 5,000 5,000 Total Grants 26,923 26,968 8,000 33,000 25,000 312.50% 13,000 13,000 User Charges 4-3300 Food Sales 4-3310 Concession Sales 78,058 85,000 86,000 85,000 -1,000 -1.16% 85,000 85,000 4-3320 Beer Sales 4-3330 Liquor Sales 4-3500 Booth Revenue 31,181 23,449 30,000 25,000 -5,000 -16.67% 25,000 25,000 4-3505 Parking 6,389 4,345 7,000 7,000 7,000 7,000 4-3510 Carnival 29,015 21,485 30,000 30,000 30,000 30,000 4-3520 Pool Rental 9,010 11,247 10,000 11,500 1,500 15.00% 11,500 11,500 4-3530 Hall Rental 79,765 78,956 79,450 80,850 1,400 1.76% 80,850 80,850 4-3540 Ice Rental 754,687 791,584 795,000 790,000 -5,000 -0.63% 790,000 790,000 4-3542 Ice Capital Surcharge 6,656 23,000 23,000 23,000 23,000 4-3560 Tent Rental 18,368 17,400 16,000 16,000 16,000 16,000 4-3570 Miscellaneous Rentals 14,720 16,800 16,800 16,800 16,800 16,800 4-3580 Ball Diamond Rental 5,304 5,909 6,000 6,000 6,000 6,000 4-3700 Admission fees 43,623 34,556 44,000 44,000 44,000 44,000 4-3710 Registration/Entry Fee 99,456 84,594 93,250 93,350 100 0.11% 93,350 93,350 4-3750 Public Skating 8,394 8,234 7,500 8,500 1,000 13.33% 8,500 8,500 4-3755 Drop in Programs 8,811 9,523 7,100 9,000 1,900 26.76% 9,000 9,000 4-3770 Recreation Swim 14,009 10,489 11,500 11,500 11,500 11,500 4-3775 Swim Passes 5,017 6,356 5,000 6,000 1,000 20.00% 6,000 6,000 4-3779 Slide Admission 2,476 1,706 2,500 2,500 2,500 2,500 4-4300 Private Lessons - Pool 13,041 7,883 11,000 11,000 11,000 11,000 4-4310 Preschool Pool Program 16,967 17,601 18,000 18,000 18,000 18,000 4-4320 Youth Pool Program 64,185 64,462 66,250 66,250 66,250 66,250 4-4330 LSS Pool Program 12,726 13,204 12,000 12,500 500 4.17% 12,500 12,500 4-5810 Land lease 19,500 19,500 19,500 19,500 19,500 19,500 4-6000 Advertising 7,620 16,299 14,000 14,000 14,000 14,000 4-6200 Donations 71,164 71,509 58,500 61,500 3,000 5.13% 61,500 61,500 4-6300 Miscellaneous Revenue 10,558 4,125 4,000 4,000 4,000 4,000 Total User Charges 1,424,044 1,432,872 1,450,350 1,472,750 22,400 1.54% 1,472,750 1,472,750 Net User Charges Available for Operating 1,424,044 1,432,872 1,450,350 1,472,750 22,400 1.54% 1,472,750 1,472,750 Other Income 4-6050 Royalties 8,000 8,000 8,000 8,000 8,000 8,000 Total Other Income 8,000 8,000 8,000 8,000 8,000 8,000 Revenues Before Transfers 1,458,967 1,467,840 1,466,350 1,513,750 47,400 3.23% 1,493,750 1,493,750 Transfers from Reserves 4-9580 Transfer from Reserves 15,000 15,000 -15,000 -100.00% 4-9581 Transfer from Lifecycle Reserve 39,418 15,000 15,000 15,000 Total Transfers from Reserves 39,418 30,000 30,000 15,000 -15,000 -50.00% TOTAL REVENUES 1,498,385 1,497,840 1,496,350 1,528,750 32,400 2.17% 1,493,750 1,493,750
EXPENDITURES Wages 5-1000 Salary Payroll 1,535,095 1,645,212 1,645,039 1,703,532 58,493 3.56% 1,714,532 1,714,532 Total Wages 1,535,095 1,645,212 1,645,039 1,703,532 58,493 3.56% 1,714,532 1,714,532 Benefits 5-1300 Canada Pension Plan 57,175 61,381 61,240 63,224 1,984 3.24% 64,489 65,779 5-1320 Employment Insurance 32,771 36,041 35,636 31,996 -3,640 -10.21% 32,636 33,288 5-1340 Employer Health Tax 30,520 32,935 32,634 33,754 1,120 3.43% 34,428 35,116
143 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Director Parks & Recreation
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-1360 Workers Safety & Ins Bd 42,822 45,353 44,638 49,066 4,428 9.92% 50,048 51,050 5-1380 OMERS 113,632 120,833 120,120 122,919 2,799 2.33% 125,377 127,885 5-1400 Health 59,291 59,646 59,644 63,110 3,466 5.81% 64,372 65,659 5-1420 Disability & Life 33,071 37,249 37,250 39,005 1,755 4.71% 39,785 40,581 5-1460 Retiree Benefits 10,488 10,507 10,507 10,780 273 2.60% 10,780 10,780 5-1480 Meal allowance 260 220 190 190 190 190 5-1500 Union Dues 5-1520 Sick Time Payout 22,015 28,460 28,460 27,546 -914 -3.21% 27,546 27,546 Total Benefits 402,045 432,625 430,319 441,590 11,271 2.62% 449,651 457,874 Total Wages & Benefits 1,937,140 2,077,837 2,075,358 2,145,122 69,764 3.36% 2,164,183 2,172,406 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 472 740 700 700 700 700 5-5010 Office Supplies 3,417 4,791 5,000 4,800 -200 -4.00% 4,800 4,800 5-5040 Office Equipment Maintenance/Service 2,616 2,084 2,075 2,075 2,075 2,075 5-5050 Computer Support/Software 1,526 8,400 8,400 8,400 8,400 8,400 5-5060 Postage & Courier 263 326 350 350 350 350 5-5330 Subscriptions/Publications 253 200 350 350 350 350 Total Office Supplies & Equip Mtnce 8,547 16,541 16,875 16,675 -200 -1.19% 16,675 16,675 Memberships 5-5300 Memberships 3,391 4,595 4,436 5,731 1,295 29.19% 5,846 5,963 Total Memberships 3,391 4,595 4,436 5,731 1,295 29.19% 5,846 5,963 Professional Development 5-5310 Professional Development 6,600 9,024 10,000 12,000 2,000 20.00% 12,000 12,000 5-5340 Education/Seminar Fees 10,261 10,430 12,600 14,100 1,500 11.90% 14,100 14,100 Total Professional Development 16,861 19,454 22,600 26,100 3,500 15.49% 26,100 26,100 Maintenance Materials & Supplies 5-2400 Materials & supplies 87,155 82,974 83,000 88,300 5,300 6.39% 90,066 91,868 5-2500 Trees 5-2510 Flags 2,644 1,932 2,000 2,000 2,000 2,000 5-2700 Chemicals 6,827 5,084 6,000 6,000 6,000 6,000 5-2710 Swim Team 3,782 3,360 3,000 3,500 500 16.67% 3,500 3,500 5-2720 Life Saving Society 5,364 5,000 5,000 5,000 5,000 5,000 5-2730 First Aid 1,735 958 2,500 2,000 -500 -20.00% 2,000 2,000 5-2800 Gas 50,717 52,634 59,000 54,200 -4,800 -8.14% 55,284 56,389 5-2830 Equipment Purchases 18,941 19,259 20,080 20,080 20,482 20,892 5-2860 Equipment rental 34,332 33,079 33,000 33,000 33,660 34,333 5-3000 Janitorial Supplies 14,404 13,151 14,400 14,400 14,688 14,981 5-3010 Building R & M Purchases 31,980 29,858 33,900 33,900 34,578 35,270 5-5820 Uniforms 3,662 1,765 3,400 3,400 3,400 3,400 5-5830 Miscellaneous 14,466 11,764 15,650 50,650 35,000 223.64% 15,650 15,650 Total Maintenance Materials & Supplies 276,009 260,818 280,930 316,430 35,500 12.64% 286,308 291,283 Purchases for Resale 5-2310 Concession Purchases 40,544 42,232 42,000 42,000 42,000 42,000 5-2395 Restaurant Purchases 5-2396 Beer Purchases 5-2397 Liquor Purchases Total Purchases for Resale 40,544 42,232 42,000 42,000 42,000 42,000 Maintenance Services 5-2050 Tree Trimming and Removal 79,663 47,300 47,300 52,300 5,000 10.57% 52,300 52,300 5-2820 Vehicle Parts & Service 8,452 10,991 13,700 13,700 13,700 13,700 5-2840 Equipment Parts & Service 21,023 18,700 18,700 18,700 19,074 19,455 5-3020 Building Maintenance 67,740 64,362 67,000 68,000 1,000 1.49% 69,360 70,747 5-3030 Grounds Maintenance 38,752 35,708 38,800 38,800 38,800 38,800 Total Maintenance Services 215,630 177,061 185,500 191,500 6,000 3.23% 193,234 195,002 Contract Services 5-2000 Contracts 7,813 13,000 13,000 13,000 13,000 13,000
144 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Director Parks & Recreation
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-2080 Dispatch 8,833 8,450 8,450 8,450 8,450 8,450 5-2150 Security 1,535 1,640 2,000 2,000 2,000 2,000 5-2170 Bus Service Events 1,748 1,556 1,800 1,800 1,800 1,800 Total Contract Services 19,929 24,646 25,250 25,250 25,250 25,250 Professional Services 5-4040 Professional Fee - Other 7,495 5,822 4,000 6,000 2,000 50.00% 6,000 6,000 Total Professional Services 7,495 5,822 4,000 6,000 2,000 50.00% 6,000 6,000 Vehicle & Equipment Leases 5-2850 Equipment lease 720 720 720 720 720 720 Total Vehicle & Equipment Leases 720 720 720 720 720 720 Utilities 5-3500 Utilities - Hydro & Water 264,274 305,400 276,100 308,800 32,700 11.84% 314,976 321,275 5-3530 Utilities - Gas 39,480 43,615 49,500 47,200 -2,300 -4.65% 48,144 49,106 5-3540 Communications - Telephone 3,860 4,600 4,600 4,600 4,600 4,600 5-3550 Communications - Cellular Phon 3,936 5,241 4,500 5,080 580 12.89% 5,080 5,080 Total Utilities 311,550 358,856 334,700 365,680 30,980 9.26% 372,800 380,061 Insurance 5-4100 Insurance 82,273 86,621 86,600 91,200 4,600 5.31% 93,024 94,884 Total Insurance 82,273 86,621 86,600 91,200 4,600 5.31% 93,024 94,884 Grants & Donations 5-5620 Donations 1,916 Total Grants & Donations 1,916 Other 5-2160 Entertainment 43,775 23,979 40,000 40,000 40,000 40,000 5-2250 Miscellaneous Service 25,053 53,148 63,500 45,500 -18,000 -28.35% 75,500 75,500 5-3050 Property Taxes 12,306 8,384 10,610 10,610 10,610 10,610 5-5070 Meetings (meals) 3,345 2,707 3,650 3,650 3,650 3,650 5-5600 Public Relations 2,100 322 1,000 1,000 1,000 1,000 5-5610 Advertising 27,765 24,588 25,550 25,550 25,550 25,550 5-5650 Parade 6,267 6,000 6,000 6,000 6,000 6,000 5-5660 Pageant 3,576 5,167 5,000 5,000 5,000 5,000 5-5670 Field Trips 4,056 4,100 4,500 4,500 4,500 4,500 5-5800 Travel & Mileage 1,900 2,649 2,600 2,600 2,600 2,600 5-5810 Clothing 17,148 17,115 18,000 18,500 500 2.78% 18,500 18,500 Total Other 147,291 148,159 180,410 162,910 -17,500 -9.70% 192,910 192,910 Financial Expense 5-7010 Credit Card Transaction Fees 11,992 12,487 7,000 12,000 5,000 71.43% 12,000 12,000 5-7040 Bad Debt Expense 500 500 500 500 500 5-7050 Cash Over/Under -173 -71 Total Financial Expense 11,819 12,916 7,500 12,500 5,000 66.67% 12,500 12,500 Expenditures Before Transfers 3,081,115 3,236,278 3,266,879 3,407,818 140,939 4.31% 3,437,550 3,461,754 Transfers to Reserves 5-9580 Transfer to Reserve 32,500 8,500 22,500 8,500 -14,000 -62.22% 8,500 8,500 5-9581 Transfer to Lifecycle Reserve 20,656 37,000 37,000 37,000 37,000 Total Transfers to Reserves 32,500 29,156 22,500 45,500 23,000 102.22% 45,500 45,500 TOTAL EXPENDITURES 3,113,615 3,265,434 3,289,379 3,453,318 163,939 4.98% 3,483,050 3,507,254
NET EXPENDITURES 1,615,230 1,767,594 1,793,029 1,924,568 131,539 7.34% 1,989,300 2,013,504
145 Run Date: 31-Oct-2016 Report: 101 Department Head Summary
Town of Tecumseh 2017 Draft 2 Budget Director Parks & Recreation
2017 Proposed Budget Maintenance 1210 Expenditures 158,497 Net Expenditures 158,497
Parks 7100 Revenues -62,500 Expenditures 1,231,195 Net Expenditures 1,168,695
Parks Buildings 7110 Revenues -14,350 Expenditures 54,672 Net Expenditures 40,322
Recreation Programs 7501 Revenues -93,050 Expenditures 154,752 Net Expenditures 61,702
Arena 7500 Revenues -905,500 Expenditures 1,305,639 Net Expenditures 400,139
Concessions 7503 Revenues -85,000 Expenditures 74,911 Net Expenditures -10,089
Pool 7550 Revenues -152,750 Expenditures 246,230 Net Expenditures 93,480
146 Run Date: 31-Oct-2016 Report: 101 Department Head Summary
Town of Tecumseh 2017 Draft 2 Budget Director Parks & Recreation
2017 Proposed Budget Special Events 7790 Revenues -37,000 Expenditures 54,000 Net Expenditures 17,000
Christmas in Tecumseh 7720 Revenues -7,800 Expenditures 19,000 Net Expenditures 11,200
Corn Festival 7710 Revenues -169,000 Expenditures 142,625 Net Expenditures -26,375
Cultural Other 7701 Revenues -1,800 Expenditures 4,100 Net Expenditures 2,300
Library 7600 Expenditures 7,700 Net Expenditures 7,700
Total Director Parks & Recreation 1,924,571
147 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Maintenance 1210
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 2,368 Total Grants 2,368 Revenues Before Transfers 2,368 TOTAL REVENUES 2,368
EXPENDITURES Wages 5-1000 Salary Payroll 108,154 109,066 111,966 111,929 -37 -0.03% 111,929 111,929 Total Wages 108,154 109,066 111,966 111,929 -37 -0.03% 111,929 111,929 Benefits 5-1300 Canada Pension Plan 3,379 3,465 3,465 3,465 3,534 3,605 5-1320 Employment Insurance 1,773 1,871 1,872 1,639 -233 -12.45% 1,672 1,705 5-1340 Employer Health Tax 2,187 2,255 2,256 2,255 -1 -0.04% 2,300 2,346 5-1360 Workers Safety & Ins Bd 3,114 3,149 3,149 3,341 192 6.10% 3,408 3,476 5-1380 OMERS 11,184 11,327 11,328 11,244 -84 -0.74% 11,469 11,698 5-1400 Health 7,033 6,502 6,502 6,567 65 1.00% 6,698 6,832 5-1420 Disability & Life 3,694 3,884 3,884 4,068 184 4.74% 4,149 4,232 5-1480 Meal allowance 60 190 190 190 190 190 5-1520 Sick Time Payout 3,393 3,700 3,700 3,699 -1 -0.03% 3,699 3,699 Total Benefits 35,817 36,343 36,346 36,468 122 0.34% 37,119 37,783 Total Wages & Benefits 143,971 145,409 148,312 148,397 85 0.06% 149,048 149,712 Office Supplies & Equip Mtnce 5-5010 Office Supplies 91 5-5040 Office Equipment Maintenance/Service 1 Total Office Supplies & Equip Mtnce 91 1 Professional Development 5-5340 Education/Seminar Fees 204 Total Professional Development 204 Maintenance Materials & Supplies 5-2800 Gas 2,259 2,386 3,000 2,600 -400 -13.33% 2,652 2,705 5-2830 Equipment Purchases 277 500 500 500 510 520 Total Maintenance Materials & Supplies 2,536 2,886 3,500 3,100 -400 -11.43% 3,162 3,225 Maintenance Services 5-2820 Vehicle Parts & Service 198 1,000 1,000 1,000 1,000 1,000 Total Maintenance Services 198 1,000 1,000 1,000 1,000 1,000 Utilities 5-3550 Communications - Cellular Phon 274 500 500 500 500 500 Total Utilities 274 500 500 500 500 500 Other 5-2250 Miscellaneous Service 13,407 500 5,000 5,000 5,000 5,000 5-5810 Clothing 446 500 500 500 500 500 Total Other 13,853 1,000 5,500 5,500 5,500 5,500 Expenditures Before Transfers 161,127 150,796 158,812 158,497 -315 -0.20% 159,210 159,937 TOTAL EXPENDITURES 161,127 150,796 158,812 158,497 -315 -0.20% 159,210 159,937
NET EXPENDITURES 158,759 150,796 158,812 158,497 -315 -0.20% 159,210 159,937
148 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Parks 7100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 3,360 4-2200 Canada Specific Grants 4,729 Total Grants 3,360 4,729 User Charges 4-3530 Hall Rental 13,637 16,309 14,600 16,000 1,400 9.59% 16,000 16,000 4-3570 Miscellaneous Rentals 14,720 15,000 15,000 15,000 15,000 15,000 4-3580 Ball Diamond Rental 5,304 5,909 6,000 6,000 6,000 6,000 4-3710 Registration/Entry Fee 5,484 5,300 5,000 5,000 5,000 5,000 4-5810 Land lease 19,500 19,500 19,500 19,500 19,500 19,500 4-6200 Donations 5,125 6,200 5,000 -5,000 -100.00% 4-6300 Miscellaneous Revenue 1,289 1,000 1,000 1,000 1,000 Total User Charges 65,059 68,218 66,100 62,500 -3,600 -5.45% 62,500 62,500 Net User Charges Available for Operating 65,059 68,218 66,100 62,500 -3,600 -5.45% 62,500 62,500 Revenues Before Transfers 68,419 72,947 66,100 62,500 -3,600 -5.45% 62,500 62,500 Transfers from Reserves 4-9581 Transfer from Lifecycle Reserve 30,000 Total Transfers from Reserves 30,000 TOTAL REVENUES 98,419 72,947 66,100 62,500 -3,600 -5.45% 62,500 62,500
EXPENDITURES Wages 5-1000 Salary Payroll 600,775 644,697 638,697 677,490 38,793 6.07% 688,490 688,490 Total Wages 600,775 644,697 638,697 677,490 38,793 6.07% 688,490 688,490 Benefits 5-1300 Canada Pension Plan 23,199 25,512 25,214 27,033 1,819 7.21% 27,574 28,125 5-1320 Employment Insurance 13,059 14,403 14,247 13,296 -951 -6.68% 13,562 13,833 5-1340 Employer Health Tax 11,903 12,754 12,637 13,392 755 5.97% 13,660 13,933 5-1360 Workers Safety & Ins Bd 16,608 17,096 16,654 18,802 2,148 12.90% 19,178 19,562 5-1380 OMERS 45,150 47,074 46,534 47,346 812 1.74% 48,293 49,259 5-1400 Health 16,523 15,275 15,275 18,296 3,021 19.78% 18,662 19,035 5-1420 Disability & Life 11,613 12,182 12,182 12,756 574 4.71% 13,011 13,271 5-1460 Retiree Benefits 5,622 5,620 5,620 5,766 146 2.60% 5,766 5,766 5-1480 Meal allowance 150 30 5-1500 Union Dues 5-1520 Sick Time Payout 5,709 9,335 9,335 9,332 -3 -0.03% 9,332 9,332 Total Benefits 149,536 159,281 157,698 166,019 8,321 5.28% 169,038 172,116 Total Wages & Benefits 750,311 803,978 796,395 843,509 47,114 5.92% 857,528 860,606 Office Supplies & Equip Mtnce 5-5010 Office Supplies 331 297 500 300 -200 -40.00% 300 300 5-5040 Office Equipment Maintenance/Service 330 233 5-5060 Postage & Courier 164 76 5-5330 Subscriptions/Publications 168 100 100 100 100 Total Office Supplies & Equip Mtnce 993 606 600 400 -200 -33.33% 400 400 Memberships 5-5300 Memberships 1,093 1,428 1,256 1,356 100 7.96% 1,383 1,411 Total Memberships 1,093 1,428 1,256 1,356 100 7.96% 1,383 1,411 Professional Development 5-5310 Professional Development 3,005 4,320 5,000 5,000 5,000 5,000 5-5340 Education/Seminar Fees 2,869 4,079 5,600 5,600 5,600 5,600 Total Professional Development 5,874 8,399 10,600 10,600 10,600 10,600 Maintenance Materials & Supplies 5-2400 Materials & supplies 74,850 70,435 70,000 75,000 5,000 7.14% 76,500 78,030 5-2500 Trees
149 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Parks 7100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-2510 Flags 2,644 1,932 2,000 2,000 2,000 2,000 5-2800 Gas 41,252 41,463 49,000 43,000 -6,000 -12.24% 43,860 44,737 5-2830 Equipment Purchases 17,693 16,929 18,080 18,080 18,442 18,811 5-2860 Equipment rental 2,799 2,018 3,000 3,000 3,060 3,121 5-3000 Janitorial Supplies 2,252 2,300 2,300 2,300 2,346 2,393 5-3010 Building R & M Purchases 7,372 5,429 7,100 7,100 7,242 7,387 Total Maintenance Materials & Supplies 148,862 140,506 151,480 150,480 -1,000 -0.66% 153,450 156,479 Maintenance Services 5-2050 Tree Trimming and Removal 79,663 47,300 47,300 52,300 5,000 10.57% 52,300 52,300 5-2820 Vehicle Parts & Service 6,300 9,000 9,000 9,000 9,000 9,000 5-2840 Equipment Parts & Service 12,340 10,000 10,000 10,000 10,200 10,404 5-3020 Building Maintenance 11,213 9,053 6,000 7,000 1,000 16.67% 7,140 7,283 5-3030 Grounds Maintenance 10,007 9,800 9,800 9,800 9,800 9,800 Total Maintenance Services 119,523 85,153 82,100 88,100 6,000 7.31% 88,440 88,787 Contract Services 5-2080 Dispatch 7,561 7,100 7,100 7,100 7,100 7,100 Total Contract Services 7,561 7,100 7,100 7,100 7,100 7,100 Utilities 5-3500 Utilities - Hydro & Water 37,991 45,500 35,000 40,000 5,000 14.29% 40,800 41,616 5-3530 Utilities - Gas 4,978 4,546 5,500 5,300 -200 -3.64% 5,406 5,514 5-3540 Communications - Telephone 1,308 1,400 1,400 1,400 1,400 1,400 5-3550 Communications - Cellular Phon 1,700 1,990 1,600 1,800 200 12.50% 1,800 1,800 Total Utilities 45,977 53,436 43,500 48,500 5,000 11.49% 49,406 50,330 Insurance 5-4100 Insurance 27,285 29,381 28,700 30,900 2,200 7.67% 31,518 32,148 Total Insurance 27,285 29,381 28,700 30,900 2,200 7.67% 31,518 32,148 Other 5-2250 Miscellaneous Service 8,980 16,092 21,300 33,300 12,000 56.34% 38,300 38,300 5-5070 Meetings (meals) 193 200 200 200 200 5-5600 Public Relations 137 96 5-5610 Advertising 274 750 750 750 750 5-5800 Travel & Mileage 833 1,000 1,000 1,000 1,000 1,000 5-5810 Clothing 6,388 6,000 6,000 6,500 500 8.33% 6,500 6,500 Total Other 16,805 23,188 29,250 41,750 12,500 42.74% 46,750 46,750 Expenditures Before Transfers 1,124,284 1,153,175 1,150,981 1,222,695 71,714 6.23% 1,246,575 1,254,611 Transfers to Reserves 5-9580 Transfer to Reserve 8,500 8,500 8,500 8,500 8,500 8,500 Total Transfers to Reserves 8,500 8,500 8,500 8,500 8,500 8,500 TOTAL EXPENDITURES 1,132,784 1,161,675 1,159,481 1,231,195 71,714 6.19% 1,255,075 1,263,111
NET EXPENDITURES 1,034,365 1,088,728 1,093,381 1,168,695 75,314 6.89% 1,192,575 1,200,611
150 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Parks Buildings & Pavillions 7110
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 1,577 Total Grants 1,577 User Charges 4-3530 Hall Rental 14,749 10,613 14,350 14,350 14,350 14,350 4-6300 Miscellaneous Revenue 157 65 Total User Charges 14,906 10,678 14,350 14,350 14,350 14,350 Net User Charges Available for Operating 14,906 10,678 14,350 14,350 14,350 14,350 Revenues Before Transfers 14,906 12,255 14,350 14,350 14,350 14,350 TOTAL REVENUES 14,906 12,255 14,350 14,350 14,350 14,350
EXPENDITURES Wages 5-1000 Salary Payroll 9,468 28,625 31,125 31,125 31,125 31,125 Total Wages 9,468 28,625 31,125 31,125 31,125 31,125 Benefits 5-1300 Canada Pension Plan 387 822 944 944 963 982 5-1320 Employment Insurance 255 754 819 710 -109 -13.31% 724 738 5-1340 Employer Health Tax 193 559 607 607 619 631 5-1360 Workers Safety & Ins Bd 285 824 896 949 53 5.92% 968 987 5-1380 OMERS 155 337 336 336 343 350 Total Benefits 1,275 3,296 3,602 3,546 -56 -1.55% 3,617 3,688 Total Wages & Benefits 10,743 31,921 34,727 34,671 -56 -0.16% 34,742 34,813 Maintenance Materials & Supplies 5-3000 Janitorial Supplies 515 1,422 1,700 1,700 1,734 1,769 5-3010 Building R & M Purchases 689 1,871 1,300 1,300 1,326 1,353 Total Maintenance Materials & Supplies 1,204 3,293 3,000 3,000 3,060 3,122 Maintenance Services 5-3020 Building Maintenance 2,778 4,006 4,500 4,500 4,590 4,682 Total Maintenance Services 2,778 4,006 4,500 4,500 4,590 4,682 Utilities 5-3500 Utilities - Hydro & Water 4,398 5,600 4,800 5,500 700 14.58% 5,610 5,722 5-3530 Utilities - Gas 2,169 3,213 2,300 3,600 1,300 56.52% 3,672 3,745 5-3540 Communications - Telephone 951 1,000 1,000 1,000 1,000 1,000 Total Utilities 7,518 9,813 8,100 10,100 2,000 24.69% 10,282 10,467 Insurance 5-4100 Insurance 2,131 2,221 2,300 2,400 100 4.35% 2,448 2,497 Total Insurance 2,131 2,221 2,300 2,400 100 4.35% 2,448 2,497 Expenditures Before Transfers 24,374 51,254 52,627 54,671 2,044 3.88% 55,122 55,581 TOTAL EXPENDITURES 24,374 51,254 52,627 54,671 2,044 3.88% 55,122 55,581
NET EXPENDITURES 9,468 38,999 38,277 40,321 2,044 5.34% 40,772 41,231
151 Run Date: 6-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget Arena 7500
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES User Charges 4-3530 Hall Rental 51,379 52,034 50,500 50,500 50,500 50,500 4-3540 Ice Rental 754,687 791,584 795,000 790,000 -5,000 -0.63% 790,000 790,000 4-3542 Ice Capital Surcharge 6,656 23,000 23,000 23,000 23,000 4-3750 Public Skating 8,394 8,234 7,500 8,500 1,000 13.33% 8,500 8,500 4-3755 Drop in Programs 8,811 9,523 7,100 9,000 1,900 26.76% 9,000 9,000 4-6000 Advertising 7,620 14,000 14,000 14,000 14,000 14,000 4-6200 Donations 700 700 4-6300 Miscellaneous Revenue 6,580 3,017 2,500 2,500 2,500 2,500 Total User Charges 838,171 885,748 876,600 897,500 20,900 2.38% 897,500 897,500 Net User Charges Available for Operating 838,171 885,748 876,600 897,500 20,900 2.38% 897,500 897,500 Other Income 4-6050 Royalties 8,000 8,000 8,000 8,000 8,000 8,000 Total Other Income 8,000 8,000 8,000 8,000 8,000 8,000 Revenues Before Transfers 846,171 893,748 884,600 905,500 20,900 2.36% 905,500 905,500 Transfers from Reserves 4-9580 Transfer from Reserves 15,000 15,000 -15,000 -100.00% 4-9581 Transfer from Lifecycle Reserve 15,000 15,000 -15,000 -100.00% Total Transfers from Reserves 30,000 30,000 -30,000 -100.00% TOTAL REVENUES 846,171 923,748 914,600 905,500 -9,100 -0.99% 905,500 905,500
EXPENDITURES Wages 5-1000 Salary Payroll 553,626 557,137 566,637 604,586 37,949 6.70% 604,586 604,586 Total Wages 553,626 557,137 566,637 604,586 37,949 6.70% 604,586 604,586 Benefits 5-1300 Canada Pension Plan 20,416 19,591 20,161 21,151 990 4.91% 21,574 22,005 5-1320 Employment Insurance 11,215 11,207 11,457 10,477 -980 -8.55% 10,687 10,901 5-1340 Employer Health Tax 11,085 11,129 11,314 12,061 747 6.60% 12,302 12,548 5-1360 Workers Safety & Ins Bd 15,324 15,203 15,476 17,479 2,003 12.94% 17,829 18,186 5-1380 OMERS 51,133 51,476 51,477 55,469 3,992 7.75% 56,578 57,710 5-1400 Health 32,667 29,920 29,920 32,171 2,251 7.52% 32,814 33,470 5-1420 Disability & Life 15,975 16,541 16,541 18,854 2,313 13.98% 19,231 19,616 5-1460 Retiree Benefits 4,866 4,887 4,887 5,014 127 2.60% 5,014 5,014 5-1480 Meal allowance 50 5-1520 Sick Time Payout 11,806 13,586 13,586 13,995 409 3.01% 13,995 13,995 Total Benefits 174,537 173,540 174,819 186,671 11,852 6.78% 190,024 193,445 Total Wages & Benefits 728,163 730,677 741,456 791,257 49,801 6.72% 794,610 798,031 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 39 200 200 200 200 200 5-5010 Office Supplies 1,436 3,400 3,400 3,400 3,400 3,400 5-5040 Office Equipment Maintenance/Service 2,286 1,850 1,850 1,850 1,850 1,850 5-5050 Computer Support/Software 1,526 6,400 6,400 6,400 6,400 6,400 5-5060 Postage & Courier 73 250 250 250 250 250 5-5330 Subscriptions/Publications 64 200 200 200 200 200 Total Office Supplies & Equip Mtnce 5,424 12,300 12,300 12,300 12,300 12,300 Memberships 5-5300 Memberships 1,712 2,305 2,305 3,500 1,195 51.84% 3,570 3,641 Total Memberships 1,712 2,305 2,305 3,500 1,195 51.84% 3,570 3,641 Professional Development 5-5310 Professional Development 1,377 2,500 2,500 3,000 500 20.00% 3,000 3,000 5-5340 Education/Seminar Fees 7,165 5,608 5,000 5,000 5,000 5,000 Total Professional Development 8,542 8,108 7,500 8,000 500 6.67% 8,000 8,000
152 Run Date: 6-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget Arena 7500
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Maintenance Materials & Supplies 5-2730 First Aid 507 200 1,000 500 -500 -50.00% 500 500 5-2800 Gas 7,206 8,785 7,000 8,600 1,600 22.86% 8,772 8,947 5-2830 Equipment Purchases 971 1,500 1,500 1,500 1,530 1,561 5-3000 Janitorial Supplies 9,990 8,500 8,500 8,500 8,670 8,843 5-3010 Building R & M Purchases 21,312 17,442 22,500 22,500 22,950 23,409 Total Maintenance Materials & Supplies 39,986 36,427 40,500 41,600 1,100 2.72% 42,422 43,260 Maintenance Services 5-2820 Vehicle Parts & Service 1,954 991 3,700 3,700 3,700 3,700 5-2840 Equipment Parts & Service 7,960 7,500 7,500 7,500 7,650 7,803 5-3020 Building Maintenance 42,207 42,090 45,000 45,000 45,900 46,818 Total Maintenance Services 52,121 50,581 56,200 56,200 57,250 58,321 Contract Services 5-2080 Dispatch 1,272 1,350 1,350 1,350 1,350 1,350 Total Contract Services 1,272 1,350 1,350 1,350 1,350 1,350 Vehicle & Equipment Leases 5-2850 Equipment lease 720 720 720 720 720 720 Total Vehicle & Equipment Leases 720 720 720 720 720 720 Utilities 5-3500 Utilities - Hydro & Water 199,762 230,000 215,000 240,000 25,000 11.63% 244,800 249,696 5-3530 Utilities - Gas 31,219 32,049 37,000 34,200 -2,800 -7.57% 34,884 35,582 5-3540 Communications - Telephone 810 800 800 800 800 800 5-3550 Communications - Cellular Phon 1,540 2,190 1,900 1,900 1,900 1,900 Total Utilities 233,331 265,039 254,700 276,900 22,200 8.72% 282,384 287,978 Insurance 5-4100 Insurance 39,131 40,728 41,100 42,800 1,700 4.14% 43,656 44,529 Total Insurance 39,131 40,728 41,100 42,800 1,700 4.14% 43,656 44,529 Other 5-2250 Miscellaneous Service 1,124 31,349 31,200 1,200 -30,000 -96.15% 16,200 16,200 5-3050 Property Taxes 12,306 8,384 10,610 10,610 10,610 10,610 5-5070 Meetings (meals) 142 200 200 200 200 200 5-5610 Advertising 4,078 2,500 2,500 2,500 2,500 2,500 5-5800 Travel & Mileage 1,033 1,500 1,500 1,500 1,500 1,500 5-5810 Clothing 4,853 5,500 5,500 5,500 5,500 5,500 Total Other 23,536 49,433 51,510 21,510 -30,000 -58.24% 36,510 36,510 Financial Expense 5-7010 Credit Card Transaction Fees 11,992 12,487 7,000 12,000 5,000 71.43% 12,000 12,000 5-7040 Bad Debt Expense 500 500 500 500 500 5-7050 Cash Over/Under -173 -71 Total Financial Expense 11,819 12,916 7,500 12,500 5,000 66.67% 12,500 12,500 Expenditures Before Transfers 1,145,757 1,210,584 1,217,141 1,268,637 51,496 4.23% 1,295,272 1,307,140 Transfers to Reserves 5-9580 Transfer to Reserve 24,000 14,000 -14,000 -100.00% 5-9581 Transfer to Lifecycle Reserve 20,656 37,000 37,000 37,000 37,000 Total Transfers to Reserves 24,000 20,656 14,000 37,000 23,000 164.29% 37,000 37,000 TOTAL EXPENDITURES 1,169,757 1,231,240 1,231,141 1,305,637 74,496 6.05% 1,332,272 1,344,140
NET EXPENDITURES 323,586 307,492 316,541 400,137 83,596 26.41% 426,772 438,640
153 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Concessions 7503
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES User Charges 4-3310 Concession Sales 78,058 85,000 86,000 85,000 -1,000 -1.16% 85,000 85,000 4-6300 Miscellaneous Revenue 27 Total User Charges 78,085 85,000 86,000 85,000 -1,000 -1.16% 85,000 85,000 Net User Charges Available for Operating 78,085 85,000 86,000 85,000 -1,000 -1.16% 85,000 85,000 Revenues Before Transfers 78,085 85,000 86,000 85,000 -1,000 -1.16% 85,000 85,000 TOTAL REVENUES 78,085 85,000 86,000 85,000 -1,000 -1.16% 85,000 85,000
EXPENDITURES Wages 5-1000 Salary Payroll 27,247 26,390 24,990 26,775 1,785 7.14% 26,775 26,775 Total Wages 27,247 26,390 24,990 26,775 1,785 7.14% 26,775 26,775 Benefits 5-1300 Canada Pension Plan 622 223 198 286 88 44.44% 292 298 5-1320 Employment Insurance 709 658 657 611 -46 -7.00% 623 635 5-1340 Employer Health Tax 525 487 487 522 35 7.19% 532 543 5-1360 Workers Safety & Ins Bd 776 720 720 816 96 13.33% 832 849 5-1380 OMERS 435 174 Total Benefits 3,067 2,262 2,062 2,235 173 8.39% 2,279 2,325 Total Wages & Benefits 30,314 28,652 27,052 29,010 1,958 7.24% 29,054 29,100 Professional Development 5-5340 Education/Seminar Fees 600 1,000 1,000 1,000 1,000 Total Professional Development 600 1,000 1,000 1,000 1,000 Maintenance Materials & Supplies 5-2400 Materials & supplies 429 500 500 500 510 520 Total Maintenance Materials & Supplies 429 500 500 500 510 520 Purchases for Resale 5-2310 Concession Purchases 40,544 42,000 42,000 42,000 42,000 42,000 Total Purchases for Resale 40,544 42,000 42,000 42,000 42,000 42,000 Maintenance Services 5-2840 Equipment Parts & Service 723 1,200 1,200 1,200 1,224 1,248 5-3020 Building Maintenance 160 500 500 500 510 520 Total Maintenance Services 883 1,700 1,700 1,700 1,734 1,768 Other 5-5610 Advertising 200 200 200 200 200 5-5810 Clothing 300 500 500 500 500 Total Other 500 700 700 700 700 Expenditures Before Transfers 72,170 73,952 72,952 74,910 1,958 2.68% 74,998 75,088 TOTAL EXPENDITURES 72,170 73,952 72,952 74,910 1,958 2.68% 74,998 75,088
NET EXPENDITURES -5,915 -11,048 -13,048 -10,090 2,958 -22.67% -10,002 -9,912
154 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Pool 7550
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 9,120 8,000 8,000 8,000 8,000 4-2200 Canada Specific Grants 9,458 Total Grants 9,120 9,458 8,000 8,000 8,000 8,000 User Charges 4-3520 Pool Rental 9,010 11,247 10,000 11,500 1,500 15.00% 11,500 11,500 4-3770 Recreation Swim 14,009 10,489 11,500 11,500 11,500 11,500 4-3775 Swim Passes 5,017 6,356 5,000 6,000 1,000 20.00% 6,000 6,000 4-3779 Slide Admission 2,476 1,706 2,500 2,500 2,500 2,500 4-4300 Private Lessons - Pool 13,041 7,883 11,000 11,000 11,000 11,000 4-4310 Preschool Pool Program 16,967 17,601 18,000 18,000 18,000 18,000 4-4320 Youth Pool Program 64,185 64,462 66,250 66,250 66,250 66,250 4-4330 LSS Pool Program 12,726 13,204 12,000 12,500 500 4.17% 12,500 12,500 4-6200 Donations 5,249 4,898 5,000 5,000 5,000 5,000 4-6300 Miscellaneous Revenue 771 500 500 500 500 500 Total User Charges 143,451 138,346 141,750 144,750 3,000 2.12% 144,750 144,750 Net User Charges Available for Operating 143,451 138,346 141,750 144,750 3,000 2.12% 144,750 144,750 Revenues Before Transfers 152,571 147,804 149,750 152,750 3,000 2.00% 152,750 152,750 TOTAL REVENUES 152,571 147,804 149,750 152,750 3,000 2.00% 152,750 152,750
EXPENDITURES Wages 5-1000 Salary Payroll 148,409 143,824 143,825 143,881 56 0.04% 143,881 143,881 Total Wages 148,409 143,824 143,825 143,881 56 0.04% 143,881 143,881 Benefits 5-1300 Canada Pension Plan 6,191 6,151 6,151 6,154 3 0.05% 6,277 6,403 5-1320 Employment Insurance 3,903 3,720 3,720 3,232 -488 -13.12% 3,297 3,363 5-1340 Employer Health Tax 2,893 2,815 2,815 2,816 1 0.04% 2,872 2,929 5-1360 Workers Safety & Ins Bd 4,273 4,146 4,146 4,393 247 5.96% 4,481 4,571 5-1380 OMERS 1,369 1,426 1,426 1,411 -15 -1.05% 1,439 1,468 5-1400 Health 979 1,187 1,186 1,198 12 1.01% 1,222 1,246 5-1420 Disability & Life 386 526 527 551 24 4.55% 562 573 5-1520 Sick Time Payout 520 520 520 520 520 Total Benefits 19,994 20,491 20,491 20,275 -216 -1.05% 20,670 21,073 Total Wages & Benefits 168,403 164,315 164,316 164,156 -160 -0.10% 164,551 164,954 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 433 540 500 500 500 500 5-5010 Office Supplies 713 594 600 600 600 600 5-5040 Office Equipment Maintenance/Service 225 225 225 225 5-5050 Computer Support/Software 1,250 1,250 1,250 1,250 1,250 5-5330 Subscriptions/Publications 21 50 50 50 50 Total Office Supplies & Equip Mtnce 1,167 2,384 2,625 2,625 2,625 2,625 Memberships 5-5300 Memberships 306 312 350 350 357 364 Total Memberships 306 312 350 350 357 364 Professional Development 5-5340 Education/Seminar Fees 23 1,000 2,500 1,500 150.00% 2,500 2,500 Total Professional Development 23 1,000 2,500 1,500 150.00% 2,500 2,500 Maintenance Materials & Supplies 5-2400 Materials & supplies 1,246 4,147 4,500 4,000 -500 -11.11% 4,080 4,162 5-2700 Chemicals 6,827 5,084 6,000 6,000 6,000 6,000 5-2710 Swim Team 3,782 3,360 3,000 3,500 500 16.67% 3,500 3,500 5-2720 Life Saving Society 5,364 5,000 5,000 5,000 5,000 5,000 5-2730 First Aid 1,228 758 1,500 1,500 1,500 1,500
155 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Pool 7550
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-2830 Equipment Purchases 330 5-3000 Janitorial Supplies 577 347 900 900 918 936 5-3010 Building R & M Purchases 2,486 3,994 2,000 2,000 2,040 2,081 5-5830 Miscellaneous 78 149 250 250 250 250 Total Maintenance Materials & Supplies 21,588 23,169 23,150 23,150 23,288 23,429 Maintenance Services 5-3020 Building Maintenance 8,213 6,213 8,500 8,500 8,670 8,843 Total Maintenance Services 8,213 6,213 8,500 8,500 8,670 8,843 Professional Services 5-4040 Professional Fee - Other 2,295 1,999 2,000 2,000 2,000 2,000 Total Professional Services 2,295 1,999 2,000 2,000 2,000 2,000 Utilities 5-3500 Utilities - Hydro & Water 22,123 22,000 19,000 21,000 2,000 10.53% 21,420 21,848 5-3530 Utilities - Gas 1,114 3,120 3,000 3,300 300 10.00% 3,366 3,433 5-3540 Communications - Telephone 791 1,400 1,400 1,400 1,400 1,400 Total Utilities 24,028 26,520 23,400 25,700 2,300 9.83% 26,186 26,681 Insurance 5-4100 Insurance 9,035 9,407 9,500 9,900 400 4.21% 10,098 10,300 Total Insurance 9,035 9,407 9,500 9,900 400 4.21% 10,098 10,300 Other 5-5070 Meetings (meals) 319 250 250 250 250 5-5610 Advertising 1,768 2,000 2,000 2,000 2,000 2,000 5-5800 Travel & Mileage 100 100 100 100 100 5-5810 Clothing 5,100 4,278 5,000 5,000 5,000 5,000 Total Other 7,187 6,378 7,350 7,350 7,350 7,350 Expenditures Before Transfers 242,245 240,697 242,191 246,231 4,040 1.67% 247,625 249,046 TOTAL EXPENDITURES 242,245 240,697 242,191 246,231 4,040 1.67% 247,625 249,046
NET EXPENDITURES 89,674 92,893 92,441 93,481 1,040 1.13% 94,875 96,296
156 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Recreation Programs 7501
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 5,755 4-2200 Canada Specific Grants 1,320 9,458 5,000 5,000 5,000 5,000 Total Grants 7,075 9,458 5,000 5,000 5,000 5,000 User Charges 4-3710 Registration/Entry Fee 90,051 75,157 86,250 86,050 -200 -0.23% 86,050 86,050 4-6200 Donations 2,246 2,000 1,000 2,000 1,000 100.00% 2,000 2,000 4-6300 Miscellaneous Revenue 224 254 Total User Charges 92,521 77,411 87,250 88,050 800 0.92% 88,050 88,050 Net User Charges Available for Operating 92,521 77,411 87,250 88,050 800 0.92% 88,050 88,050 Revenues Before Transfers 99,596 86,869 87,250 93,050 5,800 6.65% 93,050 93,050 TOTAL REVENUES 99,596 86,869 87,250 93,050 5,800 6.65% 93,050 93,050
EXPENDITURES Wages 5-1000 Salary Payroll 48,402 115,822 89,700 107,746 18,046 20.12% 107,746 107,746 Total Wages 48,402 115,822 89,700 107,746 18,046 20.12% 107,746 107,746 Benefits 5-1300 Canada Pension Plan 1,915 4,615 4,117 4,191 74 1.80% 4,275 4,361 5-1320 Employment Insurance 1,274 2,879 2,329 2,031 -298 -12.80% 2,071 2,113 5-1340 Employer Health Tax 944 2,157 1,749 2,101 352 20.13% 2,143 2,186 5-1360 Workers Safety & Ins Bd 1,394 3,186 2,583 3,286 703 27.22% 3,352 3,419 5-1380 OMERS 4,680 4,680 7,113 2,433 51.99% 7,255 7,400 5-1400 Health 4,830 4,829 4,878 49 1.01% 4,976 5,076 5-1420 Disability & Life 2,650 2,650 2,776 126 4.75% 2,832 2,889 Total Benefits 5,527 24,997 22,937 26,376 3,439 14.99% 26,904 27,444 Total Wages & Benefits 53,929 140,819 112,637 134,122 21,485 19.07% 134,650 135,190 Office Supplies & Equip Mtnce 5-5010 Office Supplies 378 5-5050 Computer Support/Software 750 750 750 750 750 Total Office Supplies & Equip Mtnce 378 750 750 750 750 750 Professional Development 5-5310 Professional Development 1,000 1,000 1,000 1,000 5-5340 Education/Seminar Fees 143 Total Professional Development 143 1,000 1,000 1,000 1,000 Maintenance Materials & Supplies 5-2400 Materials & supplies 3,626 3,025 3,000 3,800 800 26.67% 3,876 3,954 Total Maintenance Materials & Supplies 3,626 3,025 3,000 3,800 800 26.67% 3,876 3,954 Contract Services 5-2170 Bus Service Events 1,748 1,556 1,800 1,800 1,800 1,800 Total Contract Services 1,748 1,556 1,800 1,800 1,800 1,800 Professional Services 5-4040 Professional Fee - Other 5,200 3,823 2,000 4,000 2,000 100.00% 4,000 4,000 Total Professional Services 5,200 3,823 2,000 4,000 2,000 100.00% 4,000 4,000 Utilities 5-3550 Communications - Cellular Phon 155 420 780 780 780 780 Total Utilities 155 420 780 780 780 780 Other 5-2250 Miscellaneous Service 350 1,000 2,000 2,000 12,000 12,000 5-5610 Advertising 912 1,190 1,500 1,500 1,500 1,500 5-5670 Field Trips 4,056 4,100 4,500 4,500 4,500 4,500 5-5800 Travel & Mileage 49 5-5810 Clothing 361 537 500 500 500 500 Total Other 5,679 6,876 8,500 8,500 18,500 18,500
157 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Recreation Programs 7501
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Expenditures Before Transfers 70,715 157,412 128,687 154,752 26,065 20.25% 165,356 165,974 TOTAL EXPENDITURES 70,715 157,412 128,687 154,752 26,065 20.25% 165,356 165,974
NET EXPENDITURES -28,881 70,543 41,437 61,702 20,265 48.91% 72,306 72,924
158 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Special Events 7790
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 5,000 1,746 20,000 20,000 Total Grants 5,000 1,746 20,000 20,000 User Charges 4-6000 Advertising 2,299 4-6200 Donations 725 2,407 2,000 2,000 2,000 2,000 Total User Charges 725 4,706 2,000 2,000 2,000 2,000 Net User Charges Available for Operating 725 4,706 2,000 2,000 2,000 2,000 Revenues Before Transfers 5,725 6,452 22,000 22,000 2,000 2,000 Transfers from Reserves 4-9581 Transfer from Lifecycle Reserve 5,643 15,000 15,000 Total Transfers from Reserves 5,643 15,000 15,000 TOTAL REVENUES 11,368 6,452 37,000 37,000 2,000 2,000
EXPENDITURES Wages 5-1000 Salary Payroll 1,471 552 Total Wages 1,471 552 Benefits 5-1300 Canada Pension Plan 35 12 5-1320 Employment Insurance 39 15 5-1340 Employer Health Tax 29 11 5-1360 Workers Safety & Ins Bd 42 16 Total Benefits 145 54 Total Wages & Benefits 1,616 606 Maintenance Materials & Supplies 5-5830 Miscellaneous 13,788 11,215 15,000 50,000 35,000 233.33% 15,000 15,000 Total Maintenance Materials & Supplies 13,788 11,215 15,000 50,000 35,000 233.33% 15,000 15,000 Other 5-2250 Miscellaneous Service 409 707 5-5610 Advertising 4,582 4,726 4,000 4,000 4,000 4,000 Total Other 4,991 5,433 4,000 4,000 4,000 4,000 Expenditures Before Transfers 20,395 17,254 19,000 54,000 35,000 184.21% 19,000 19,000 TOTAL EXPENDITURES 20,395 17,254 19,000 54,000 35,000 184.21% 19,000 19,000
NET EXPENDITURES 9,027 10,802 19,000 17,000 -2,000 -10.53% 17,000 17,000
159 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Christmas in Tecumseh 7720
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES User Charges 4-3710 Registration/Entry Fee 315 300 300 300 300 4-6200 Donations 4,069 7,500 7,500 7,500 7,500 7,500 Total User Charges 4,069 7,815 7,500 7,800 300 4.00% 7,800 7,800 Net User Charges Available for Operating 4,069 7,815 7,500 7,800 300 4.00% 7,800 7,800 Revenues Before Transfers 4,069 7,815 7,500 7,800 300 4.00% 7,800 7,800 TOTAL REVENUES 4,069 7,815 7,500 7,800 300 4.00% 7,800 7,800
EXPENDITURES Maintenance Materials & Supplies 5-5830 Miscellaneous 600 400 400 400 400 400 Total Maintenance Materials & Supplies 600 400 400 400 400 400 Contract Services 5-2000 Contracts 7,813 13,000 13,000 13,000 13,000 13,000 Total Contract Services 7,813 13,000 13,000 13,000 13,000 13,000 Other 5-2250 Miscellaneous Service 564 3,000 3,000 3,000 3,000 3,000 5-5610 Advertising 2,858 2,600 2,600 2,600 2,600 2,600 5-5800 Travel & Mileage 12 Total Other 3,434 5,600 5,600 5,600 5,600 5,600 Expenditures Before Transfers 11,847 19,000 19,000 19,000 19,000 19,000 TOTAL EXPENDITURES 11,847 19,000 19,000 19,000 19,000 19,000
NET EXPENDITURES 7,778 11,185 11,500 11,200 -300 -2.61% 11,200 11,200
160 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Corn Festival 7710
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants Total Grants User Charges 4-3500 Booth Revenue 31,181 23,449 30,000 25,000 -5,000 -16.67% 25,000 25,000 4-3505 Parking 6,389 4,345 7,000 7,000 7,000 7,000 4-3510 Carnival 29,015 21,485 30,000 30,000 30,000 30,000 4-3560 Tent Rental 18,368 17,400 16,000 16,000 16,000 16,000 4-3700 Admission fees 43,623 34,556 44,000 44,000 44,000 44,000 4-3710 Registration/Entry Fee 3,921 3,822 2,000 2,000 2,000 2,000 4-6200 Donations 53,050 47,804 40,000 45,000 5,000 12.50% 45,000 45,000 4-6300 Miscellaneous Revenue 1,510 289 Total User Charges 187,057 153,150 169,000 169,000 169,000 169,000 Net User Charges Available for Operating 187,057 153,150 169,000 169,000 169,000 169,000 Revenues Before Transfers 187,057 153,150 169,000 169,000 169,000 169,000 Transfers from Reserves 4-9581 Transfer from Lifecycle Reserve 3,775 Total Transfers from Reserves 3,775 TOTAL REVENUES 190,832 153,150 169,000 169,000 169,000 169,000
EXPENDITURES Wages 5-1000 Salary Payroll 37,543 19,099 38,099 -38,099 -100.00% Total Wages 37,543 19,099 38,099 -38,099 -100.00% Benefits 5-1300 Canada Pension Plan 1,031 990 990 -990 -100.00% 5-1320 Employment Insurance 544 534 535 -535 -100.00% 5-1340 Employer Health Tax 761 768 769 -769 -100.00% 5-1360 Workers Safety & Ins Bd 1,006 1,013 1,014 -1,014 -100.00% 5-1380 OMERS 4,206 4,339 4,339 -4,339 -100.00% 5-1400 Health 2,089 1,932 1,932 -1,932 -100.00% 5-1420 Disability & Life 1,403 1,466 1,466 -1,466 -100.00% 5-1520 Sick Time Payout 1,107 1,319 1,319 -1,319 -100.00% Total Benefits 12,147 12,361 12,364 -12,364 -100.00% Total Wages & Benefits 49,690 31,460 50,463 -50,463 -100.00% Office Supplies & Equip Mtnce 5-5010 Office Supplies 468 500 500 500 500 500 5-5060 Postage & Courier 26 100 100 100 100 Total Office Supplies & Equip Mtnce 494 500 600 600 600 600 Memberships 5-5300 Memberships 280 550 525 525 536 547 Total Memberships 280 550 525 525 536 547 Professional Development 5-5310 Professional Development 2,218 2,204 2,500 3,000 500 20.00% 3,000 3,000 Total Professional Development 2,218 2,204 2,500 3,000 500 20.00% 3,000 3,000 Maintenance Materials & Supplies 5-2400 Materials & supplies 7,004 4,867 5,000 5,000 5,100 5,202 5-2860 Equipment rental 31,533 31,061 30,000 30,000 30,600 31,212 5-3000 Janitorial Supplies 1,070 582 1,000 1,000 1,020 1,040 5-5820 Uniforms 3,662 1,765 3,400 3,400 3,400 3,400 Total Maintenance Materials & Supplies 43,269 38,275 39,400 39,400 40,120 40,854 Purchases for Resale 5-2310 Concession Purchases 232 Total Purchases for Resale 232
161 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Corn Festival 7710
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Maintenance Services 5-3030 Grounds Maintenance 28,745 25,908 29,000 29,000 29,000 29,000 Total Maintenance Services 28,745 25,908 29,000 29,000 29,000 29,000 Contract Services 5-2150 Security 1,535 1,640 2,000 2,000 2,000 2,000 Total Contract Services 1,535 1,640 2,000 2,000 2,000 2,000 Utilities 5-3550 Communications - Cellular Phon 267 141 500 100 -400 -80.00% 100 100 Total Utilities 267 141 500 100 -400 -80.00% 100 100 Grants & Donations 5-5620 Donations 1,916 Total Grants & Donations 1,916 Other 5-2160 Entertainment 43,775 23,979 40,000 40,000 40,000 40,000 5-2250 Miscellaneous Service 219 500 1,000 1,000 1,000 1,000 5-5070 Meetings (meals) 2,691 2,507 3,000 3,000 3,000 3,000 5-5600 Public Relations 1,963 226 1,000 1,000 1,000 1,000 5-5610 Advertising 13,293 11,372 12,000 12,000 12,000 12,000 5-5650 Parade 6,267 6,000 6,000 6,000 6,000 6,000 5-5660 Pageant 3,576 5,167 5,000 5,000 5,000 5,000 5-5800 Travel & Mileage 22 Total Other 71,806 49,751 68,000 68,000 68,000 68,000 Expenditures Before Transfers 200,220 150,661 192,988 142,625 -50,363 -26.10% 143,356 144,101 TOTAL EXPENDITURES 200,220 150,661 192,988 142,625 -50,363 -26.10% 143,356 144,101
NET EXPENDITURES 9,388 -2,489 23,988 -26,375 -50,363 -209.95% -25,644 -24,899
162 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Cultural Other 7701
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES User Charges 4-3570 Miscellaneous Rentals 1,800 1,800 1,800 1,800 1,800 Total User Charges 1,800 1,800 1,800 1,800 1,800 Net User Charges Available for Operating 1,800 1,800 1,800 1,800 1,800 Revenues Before Transfers 1,800 1,800 1,800 1,800 1,800 TOTAL REVENUES 1,800 1,800 1,800 1,800 1,800
EXPENDITURES Maintenance Materials & Supplies 5-3010 Building R & M Purchases 122 Total Maintenance Materials & Supplies 122 Maintenance Services 5-3020 Building Maintenance 1,117 1,000 1,000 1,000 1,020 1,040 Total Maintenance Services 1,117 1,000 1,000 1,000 1,020 1,040 Utilities 5-3500 Utilities - Hydro & Water 2,300 2,300 2,300 2,346 2,393 5-3530 Utilities - Gas 687 1,700 800 -900 -52.94% 816 832 Total Utilities 2,987 4,000 3,100 -900 -22.50% 3,162 3,225 Expenditures Before Transfers 1,117 4,109 5,000 4,100 -900 -18.00% 4,182 4,265 TOTAL EXPENDITURES 1,117 4,109 5,000 4,100 -900 -18.00% 4,182 4,265
NET EXPENDITURES 1,117 2,309 3,200 2,300 -900 -28.13% 2,382 2,465
163 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Library 7600
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating
EXPENDITURES Maintenance Materials & Supplies 5-3010 Building R & M Purchases 121 1,000 1,000 1,000 1,020 1,040 Total Maintenance Materials & Supplies 121 1,000 1,000 1,000 1,020 1,040 Maintenance Services 5-3020 Building Maintenance 2,052 1,500 1,500 1,500 1,530 1,561 Total Maintenance Services 2,052 1,500 1,500 1,500 1,530 1,561 Insurance 5-4100 Insurance 4,691 4,884 5,000 5,200 200 4.00% 5,304 5,410 Total Insurance 4,691 4,884 5,000 5,200 200 4.00% 5,304 5,410 Expenditures Before Transfers 6,864 7,384 7,500 7,700 200 2.67% 7,854 8,011 TOTAL EXPENDITURES 6,864 7,384 7,500 7,700 200 2.67% 7,854 8,011
NET EXPENDITURES 6,864 7,384 7,500 7,700 200 2.67% 7,854 8,011
164 Planning & Building Services
Program Outline
Director Planning and Building Services
Building Services By-law Enforcement Transit Planning Services
Planning and Building Services is a multi-disciplinary team of Planners, Building Officials, By-law Enforcement Officers, and support staff who are responsible for:
• Providing professional land use planning advice to Council; • Developing and implementing land use policies, regulations and approvals; • Reviewing and making recommendations with respect to all new development proposals; • Enforcing the Ontario Building Code and various Municipal By-laws; and • Overseeing the Town’s public transit system.
The Planning and Building Services Department strives to provide exceptional customer service to stakeholders that are both internal (Council and Administration) and external (residents, businesses, agencies, interest groups, developers, and various peer groups).
Building Services/By-law Enforcement
The mandate of the Building Services/By-law Enforcement service area is the protection of the public through the enforcement of the Ontario Building Code and Municipal By-laws and the issuance of building and building-related permits, building inspection, and by-law enforcement.
In this regard, Building Services/By-law Enforcement is a service provider to Council, Administration, and the public, including residents, businesses, and developers.
This service area issues the following permits:
• Building and Demolition Permits; • Sewage System Permits; • Fence Permits; • Sign Permits (including portable signs); • Pool Permits; • Lot Grading Permits.
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This service area enforces the following By-laws:
• Zoning By-law; • Property Standards By-law; • Land Maintenance By-law; • Lot Grading By-law; • Fencing By-law; • Sign By-law; • Snow Removal By-law.
The Building Services/By-law Enforcement service area is responsible for overseeing the Town’s building related Lifecycle Capital Program, which includes:
• Project forecasting and annual project recommendations to Council; • Development of quotes and tender packages; • Project management; • Contract administration; • Inspection.
Transit
Planning and Building Services oversees the operation of the Town’s municipal transit service, which has been run under contract by First Student Canada since the inception of the service in December of 2009. The current contract will expire at the end of 2020. This service involves a single, circuitous route with 38 stops covering the northerly, urbanized area of the Town. The service is available six days a week (Monday to Saturday) from 6:00 a.m. to 6:00 p.m. An extension of the route to Tecumseh Mall in the City of Windsor was completed in August of 2010. A second minor extension to the Sobey’s store just east of Manning Road in the Town of Lakeshore was completed in November of 2014. The fleet comprises two cutaway style buses, one of which is to be replaced in early 2017.
Planning Services
Planning Services makes recommendations to Council that are intended to ensure a livable, vibrant, and sustainable community while ensuring the protection and enhancement of important natural and agricultural resources. The Town’s Official Plan and Zoning By-law provide the core policy and regulatory environment within which this service area operates. The Council-endorsed policies contained within the “Healthy Places, Healthy People” statement, provide broad principles guiding work undertaken by Planning Services. Public and stakeholder involvement in the planning process is encouraged as a means to balance competing interests and engage the community.
Planning Services operates within the legislative and policy framework provided by The Planning Act, the Provincial Policy Statement and the County of Essex Official Plan. Staff oversees both long-range policy planning (Official Plan, Secondary Plans and Community Improvement Plans) and development control functions (Zoning By-law, Subdivision Control, Site Plan Control, Minor Variance, and Consent) and
2017 Business Plan & Budget 166 Planning & Building Services
provides leadership and support in other strategic initiatives undertaken by various departments of the Town (Development Charges, various Master Plans, Special Studies, and Municipal Class Environmental Assessments).
Program Highlights
2017 Proposed Budget
Committee of Planning Adjustment 56% 11% Building 1%
Bylaw Enforcement 21% Transit 11%
Building Services/By-law Enforcement
Estimated permit revenue is based on recently increasing annual activity rates over the past number of years which is an acknowledgement of additional residential lots being available for construction which will create additional revenue via anticipated new housing starts. A slight decrease of approximately $25,000 in permit revenue from 2016 (which included an abnormal “bump” in revenue due to a one-time 59-unit residential condominium building) is proposed to be significantly offset in 2017 by a slight increase in permit fees rates (approximately $20,000) that is proposed vis-à-vis a revised fee by-law. The residential permit activity is projected to stabilize, with the potential for further increases being dependent upon the outcome of the December OMB Hearing related to the Manning Secondary Plan Area-Specific Development Charge By-law. Building permit fees are to cover only direct and indirect costs pursuant to legislation now in effect.
The allocation of staffing resources between Building Services and By-law Enforcement is proposed to be revised in order to more accurately represent the actual departmental staff involved in By-law Enforcement. Historically, the budget had indicated that one Full Time Equivalent (FTE) was involved in this service area along with a 0.30 Clerical FTE. This allocation is proposed to be revised to more clearly reflect the involvement of the Director Planning and Building Services, the Manager Building Services and another Building Officer. Corresponding adjustments are also proposed to the Building Services and Planning Services areas to account for the foregoing reallocations. The intended result of these changes is for the budget to more accurately reflect the actual staffing allocations in the various service areas of the
2017 Business Plan & Budget 167 Planning & Building Services
department. These proposed reallocations do not have any impact on the total FTE for Planning and Building Services, which will remain at 8.0 FTE.
Computer Support/Software has been increased by $4,800; with $2,400 for the one-time purchase of CityAge software to be used for mobile inspections and $2,400 for the annual fee.
Transit
Grant funding in any one year is limited to 75% of the prior year’s own municipal spending including bus purchases. This causes the amount of grant funding to vary from year to year. A previous review had indicated that, over a number of years, the average annual amount required to fund the existing transit system was $182,000. Ultimately, it was approved that approximately $82,000 would come from the tax levy with the balance provided from the LC Transit Reserve. Accordingly, the net expenditure budgeted for 2017 is $81,000. Bus-side advertising panels are proposed to be introduced in 2017, with an associated projected revenue of $7,500.
Staff time on the management and administration of the Transit service is included to reflect the actual cost of the Transit operation. One of the two buses is scheduled for replacement in early 2017.
The Contract estimate is based on 72 hours of operation per week at approximately $55.50 per hour for 52 weeks, minus holidays, plus a fuel adjustment factor, for a total budgeted cost of $205,000.
Planning Services
The last five years has shown, on average, a slight reduction in planning application fees from those that were budgeted. Accordingly, the planning fees revenue is proposed to be decreased by $5,600 to $25,000 in order to be more representative of recent historical activity rates. A one time $7,000 increase in legal fees (for a total of $10,000) is proposed for 2017 in anticipation of two potential OMB Hearings (e.g. Del Duca and Dupuis files) beyond the standard number of hearings we anticipate annually.
New Official Plan: Twelve background/discussion papers completed by staff (with the exception of the Natural Heritage Discussion Paper prepared by ERCA) have now been tabled with Council and two Open Houses with respect to these documents were held in September 2016. A draft new Official Plan is intended to be tabled in late 2016 followed by public and Council review and subsequent adoption in 2017. There is the potential for appeals of this document to the OMB and therefore $20,000 in legal fees has been budgeted for 2017.
Upper Little River Stormwater Study: This joint study with ERCA and the City of Windsor was recommenced in 2011. It is an important component in the completion of the Tecumseh Hamlet Secondary Plan. After a number of revisions throughout 2016, the draft document is now under final review by Town engineering, ERCA and City of Windsor engineering. Revisions have resulted in the need to make changes to the concept plan previously
2017 Business Plan & Budget 168 Planning & Building Services
tabled with the draft Tecumseh Hamlet Secondary Plan. It is anticipated that this SWM study will be tabled for approval in late 2016 or early 2017. Funds for this study were previously approved.
Tecumseh Hamlet Secondary Plan: This planning/urban design/servicing project is being completed with the assistance of Dialog, urban design consultant, and Dillon Consulting. A draft document previously presented to Council requires revisions flowing from changes to the draft Upper Little River SWM Study and the recent finalization of the City’s Banwell Road Municipal Class Environmental Assessment. It is projected that the previously approved budget for the urban design consultant (Dialog) will require an additional $20,000 in 2017 in order to adequately incorporate issues arising from the foregoing studies. Further, in order to finalize road access issues along Banwell Road to the City of Windsor’s satisfaction, an additional $15,000 in engineering fees (Dillon) has been budgeted for 2017. Upon formal adoption, the Secondary Plan will be incorporated into the Town’s New Official Plan. These studies are partially funded by Development Charges.
Community Improvement Plan (CIP) – Tecumseh and Lesperance Roads Main Street District: This CIP, adopted in early 2016, offers a cohesive vision for this area by establishing design guidelines, identifying redevelopment opportunities, and various implementation schemes including financial incentives. There is $75,000 budgeted in 2017 for the provision of financial incentives for improvements/private initiatives with the CIP Area. A one-time $150,000 bump-up to the funds was provided by Council in mid-2016 in response to the rate of uptake. In addition, $80,000 from prior years were placed in a CIP Reserve which was established so that any current budget allocations not fully expended would be carried forward into 2017 and subsequent years as an allocation to the CIP Reserve. It is anticipated that by the end of 2016, approximately $166,200 will have been committed by Council to specific applications, leaving $138,800 available in the CIP Reserve. An additional allocation of $75,000 in 2017 would bring this amount to $213,800.
Tecumseh Hamlet Secondary Plan Area – Area Specific Development Charges Background Study and By-law This study is necessary in order to establish detailed costs regarding the servicing requirements for this planning district, thus allowing the preparation of an Area Specific Development Charge (ASDC). An ASDC will be required in order to properly fund the necessary infrastructure and ensure that each development in the area pays its fair share. Depending on the approval of the related Secondary Plan and Official Plan, this study is projected to commence some time in 2018.
Other Activities: • Co-lead a strategic corporate initiative to drive the completion of detailed planning and servicing strategies for those developable lands that are considered imminently developable as a means to spur development activity in the Town, with a major focus now being the facilitation of development opportunities in the Manning Road Secondary Plan Area and implementation of the associated Area-Specific Development Charge By-law. This By-law has been appealed to the OMB with a one-week hearing scheduled for December 2016; • Ongoing development review functions (anticipated increase in activity for 2017); • Steering Committee membership on the County of Essex Official Plan/Agricultural Lot Size Study Committee; County Wide Active Transportation System (CWATS) Implementation Committee; and Inter-Municipal Planning Consultation Committee;
2017 Business Plan & Budget 169 Planning & Building Services
• Representation/assistance with various strategic initiatives undertaken by other departments and agencies (e.g. Transportation Master Plan, Tecumseh Road Main Street CIP Streetscape Master Plan and Detailed Design, Parks and Recreation Master Plan Update, Water and Wastewater Master Plan Update, School Board’s growth projections and community hubs discussions); and • Co-ordination with other departments and external agencies regarding various policy issues and development review functions.
Committee of Adjustment
The seven- member Committee of Adjustment is delegated authority by Council to render decisions with respect to minor variances and the creation of new lots by the consent process in accordance with the provisions of the Planning Act. The Committee of Adjustment, at its regular meeting held on Monday, September 19, 2016 passed a resolution with respect to Professional Development (CA-68/16) seeking a 2017 budget allocation of $21,000 to cover professional development, accommodation and travel expenses for all seven Committee of Adjustment Members to attend the 2017 OACA Conference in the City of Ottawa. It further requested that such an allocation be considered as base funding on a go-forward basis and in accordance with the Town’s Professional Development Policy and Travel Policy
The 2017 Professional Development budget for the Committee of Adjustment has been increased from $4,000 to $14,000, which would provide sufficient funding to allow four members and the Secretary- Treasurer to attend the annual OACA Annual Conference.
The allocation of staffing resources between Planning and Committee of Adjustment is proposed to be revised in order to more accurately represent the staff involved in these service areas. In particular, the inclusion of the Manager Planning Services and Junior Planner in the Committee of Adjustment service area is proposed, with corresponding reductions in the Planning area. These proposed reallocations do not have any impact on the total FTE for Planning and Building Services, which will remain at 8.0 FTE.
Outlook
Building Services/By-law Enforcement
Outlook for 2018 and 2019 is for continuing the building and by-law enforcement functions in accordance with the levels proposed for 2017 which should be sufficient for the sustained level of increased building activity rates, subject to the reallocation of FTEs in 2017 being carried forward into Outlook Years as they are more representative of actual staffing allocations between the various service areas. Staffing levels will be closely monitored as a significant increase in housing activity could create service delivery pressure with the current number of staff.
Planning Services/Committee of Adjustment/Transit
Outlook for 2018 and 2019 is for continuing the current planning/Committee of Adjustment/transit functions while responding to increased development review pressures and other strategic issues with current staff,
2017 Business Plan & Budget 170 Planning & Building Services
subject to the reallocation of FTEs in 2017 being carried forward into Outlook Years as they are more representative of actual staffing allocations between the various service areas.
Goals and Objectives Planning Services
1. New Official Plan – finalize three remaining Discussion Papers, hold public open house for the 11 Discussion Papers, complete draft new Official Plan document for Council adoption and formal submission to the County (Approval Authority) for review and approval. 2. Tecumseh Hamlet Secondary Plan – finalize secondary plan document and incorporate into New Official Plan. Finalize and integrate the following related studies: i) Upper Little River Watershed Master Drainage and SWM Plan ii) Tecumseh Hamlet Traffic Study 3. Tecumseh Road Main Street CIP – promote/market financial incentive programs and assist business and property owners/developers with securing funding through the financial incentive programs for projects that meet the principles, goals and objectives of the CIP. 4. Tecumseh Road Main Street Streetscape Master Plan/Detailed Design – complete the design (co-lead with PW/ES). 5. Transportation Master Plan – finalize document (co-lead with PW/ES). 6. MRSPA Area – Area Specific DC and Park Levy – address OMB Appeal and implement the Area- Specific DC By-law. 7. Tecumseh Hamlet Secondary Plan Area – Area Specific DC and Park Levy – potential commencement of this project at end of 2017, subject to status of preceding higher priority items.
Building Services
1. Update Permit Fee Schedule - prepare report and new building by-law with a new permit fee schedule for Council’s consideration and adoption, in accordance with provincial legislation. 2. Municipal Building Improvements, Lifecycle Program - prepare report for Council’s consideration and adoption for improvements to various Town buildings under the Lifecycle Program. Prepare tender documents, tender the projects, award contracts and monitor the work. 3. Town Hall Expansion - Continue to assist with preparation of design drawings for the expansion and improvements to the Tecumseh Town Hall, as needed. 4. Preparation of Process Guidelines - Streamline the permit and inspection processes by developing guides, updated forms etc.
Transit Services
1. Windsor Connectivity – continue discussions with Transit Windsor regarding ways to optimize integration of services for cross-boundary transit riders.
2017 Business Plan & Budget 171 Planning & Building Services
Staffing Resources
Building Services
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 3.35 2.90 2.90 2.90
Total FTE 3.35 2.90 2.90 2.90 Net Change 0.00 (0.45) - -
Staffing complement includes:
0.25 Director, Planning and Building Services 0.70 Manager, Building Services/CBO 0.85 Full-Time Building Officer 1.10 Full-Time Clerical
By-law Enforcement
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 1.30 1.40 1.40 1.40
Total FTE 1.30 1.40 1.40 1.40 Net Change 0.00 0.10 - -
Staffing complement includes:
0.05 Director, Planning and Building Services 0.30 Manager, Building Services/CBO 0.60 By-law Enforcement/Development Officer 0.15 Full-Time Building Officer 0.30 Full-Time Clerical
2017 Business Plan & Budget 172 Planning & Building Services
Planning Services
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 2.65 2.75 2.75 2.75
Total FTE 2.65 2.75 2.75 2.75 Net Change 0.00 0.10 - -
Staffing complement includes:
0.65 Director, Planning and Building Services 0.70 Manager, Planning Services 0.40 By-law Enforcement/Development Officer 0.80 Junior Planner 0.20 Full-Time Clerical
Committee of Adjustment
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 0.40 0.65 0.65 0.65
Total FTE 0.40 0.65 0.65 0.65 Net Change 0.00 0.25 - -
Staffing complement includes:
0.15 Manager, Planning Services 0.10 Junior Planner 0.40 Full-Time Clerical
2017 Business Plan & Budget 173 Planning & Building Services
Transit
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 0.30 0.30 0.30 0.30
Total FTE 0.30 0.30 0.30 0.30 Net Change - - - -
Staffing complement includes:
0.05 Director, Planning and Building Services 0.15 Manager, Planning Services 0.10 Junior Planner
2017 Business Plan & Budget 174 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Director Planning & Building Services
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 152,467 123,563 86,657 86,657 86,657 86,657 Total Grants 152,467 123,563 86,657 86,657 86,657 86,657 User Charges 4-3720 Bus Fare - Individuals 27,446 27,144 30,000 30,000 30,000 30,000 4-4000 Work Orders 6,482 4,800 4,800 5,000 200 4.17% 5,000 5,000 4-4750 Administration Fees 100 500 4-4760 Planning Fee 26,580 20,400 30,600 25,000 -5,600 -18.30% 26,000 26,000 4-4762 Severence Appl. Fees 7,980 9,300 6,000 7,000 1,000 16.67% 7,000 7,000 4-4766 Minor Variance Fees 16,460 21,550 15,000 18,000 3,000 20.00% 18,000 18,000 4-6000 Advertising 7,500 7,500 7,500 7,500 4-6300 Miscellaneous Revenue 699 141 Total User Charges 85,747 83,835 86,400 92,500 6,100 7.06% 93,500 93,500 Net User Charges Available for Operating 85,747 83,835 86,400 92,500 6,100 7.06% 93,500 93,500 Licences and Permits 4-5210 Building Permits 402,345 340,000 340,000 315,000 -25,000 -7.35% 340,000 340,000 4-5220 Sewer (Septic) Permits 8,320 6,043 4,000 4,000 4,000 4,000 Total Licences and Permits 410,665 346,043 344,000 319,000 -25,000 -7.27% 344,000 344,000 Revenues Before Transfers 648,879 553,441 517,057 498,157 -18,900 -3.66% 524,157 524,157 Transfers from Reserves 4-9580 Transfer from Reserves 19,594 37,009 44,500 59,500 15,000 33.71% 4-9581 Transfer from Lifecycle Reserve 142,073 34,235 100,146 73,146 -27,000 -26.96% 100,146 73,146 4-9585 Transfer from Reserve Funds Total Transfers from Reserves 161,667 71,244 144,646 132,646 -12,000 -8.30% 100,146 73,146 TOTAL REVENUES 810,546 624,685 661,703 630,803 -30,900 -4.67% 624,303 597,303
EXPENDITURES Wages 5-1000 Salary Payroll 598,618 674,444 662,194 661,985 -209 -0.03% 661,985 661,985 Total Wages 598,618 674,444 662,194 661,985 -209 -0.03% 661,985 661,985 Benefits 5-1300 Canada Pension Plan 18,111 19,767 19,768 19,767 -1 -0.01% 20,162 20,566 5-1320 Employment Insurance 9,620 11,101 11,101 9,716 -1,385 -12.48% 9,910 10,108 5-1340 Employer Health Tax 12,086 13,262 13,263 13,256 -7 -0.05% 13,522 13,792 5-1360 Workers Safety & Ins Bd 15,071 16,764 16,763 17,801 1,038 6.19% 18,156 18,520 5-1380 OMERS 65,156 70,021 70,021 69,653 -368 -0.53% 71,046 72,468 5-1400 Health 25,367 29,096 28,938 32,133 3,195 11.04% 32,775 33,430 5-1420 Disability & Life 20,149 24,226 24,226 25,378 1,152 4.76% 25,886 26,404 5-1460 Retiree Benefits 21,823 23,087 21,823 24,589 2,766 12.67% 24,589 24,589 5-1520 Sick Time Payout 16,286 17,943 17,943 17,935 -8 -0.04% 17,935 17,935 Total Benefits 203,669 225,267 223,846 230,228 6,382 2.85% 233,981 237,812 Total Wages & Benefits 802,287 899,711 886,040 892,213 6,173 0.70% 895,966 899,797 Office Supplies & Equip Mtnce 5-5010 Office Supplies 1,417 1,800 1,800 1,800 1,800 1,800 5-5040 Office Equipment Maintenance/Service 2,719 3,775 2,450 3,450 1,000 40.82% 3,450 3,450 5-5050 Computer Support/Software 1,727 1,750 1,750 6,550 4,800 274.29% 4,150 4,150 5-5060 Postage & Courier 61 250 250 250 250 250 5-5330 Subscriptions/Publications 5 600 900 900 900 900 Total Office Supplies & Equip Mtnce 5,929 8,175 7,150 12,950 5,800 81.12% 10,550 10,550 Memberships 5-5300 Memberships 3,963 3,999 4,325 4,590 265 6.13% 4,683 4,777 Total Memberships 3,963 3,999 4,325 4,590 265 6.13% 4,683 4,777 Professional Development 5-5310 Professional Development 16,720 16,191 13,500 23,500 10,000 74.07% 23,500 23,500
175 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Director Planning & Building Services
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-5340 Education/Seminar Fees 496 1,090 2,200 2,200 2,200 2,200 Total Professional Development 17,216 17,281 15,700 25,700 10,000 63.69% 25,700 25,700 Maintenance Materials & Supplies 5-2400 Materials & supplies 1,000 -1,000 -100.00% 5-2610 Street Signs 500 500 500 500 5-2800 Gas 551 729 2,500 900 -1,600 -64.00% 918 936 5-2830 Equipment Purchases 38 300 400 1,400 1,000 250.00% 1,428 1,456 5-5830 Miscellaneous 6 50 50 50 50 Total Maintenance Materials & Supplies 589 1,035 4,450 2,850 -1,600 -35.96% 2,896 2,942 Maintenance Services 5-2010 Maintenance Service 190 5-2820 Vehicle Parts & Service 6,910 6,113 6,500 6,500 6,500 6,500 Total Maintenance Services 7,100 6,113 6,500 6,500 6,500 6,500 Contract Services 5-2000 Contracts 202,120 205,000 205,000 205,000 205,000 205,000 5-2080 Dispatch Total Contract Services 202,120 205,000 205,000 205,000 205,000 205,000 Professional Services 5-4010 Professional Fee - Legal 4,499 38,606 14,000 41,000 27,000 192.86% 14,000 14,000 5-4020 Professional Fee - Engineer 115,918 33,879 30,000 15,000 -15,000 -50.00% 10,000 5-4030 Professional Fee - Planning 19,615 13,475 20,000 20,000 5-4040 Professional Fee - Other 31,002 26,854 17,000 2,000 -15,000 -88.24% 17,000 2,000 Total Professional Services 171,034 112,814 81,000 78,000 -3,000 -3.70% 41,000 16,000 Utilities 5-2880 Licenses/Permits 442 850 850 850 850 5-3540 Communications - Telephone 43 5-3550 Communications - Cellular Phon 2,411 3,000 3,000 3,300 300 10.00% 3,300 3,300 Total Utilities 2,853 3,043 3,850 4,150 300 7.79% 4,150 4,150 Insurance 5-4100 Insurance 29,473 30,775 31,100 32,500 1,400 4.50% 33,150 33,813 Total Insurance 29,473 30,775 31,100 32,500 1,400 4.50% 33,150 33,813 Grants & Donations 5-5630 Grants 85,478 75,000 75,000 75,000 75,000 Total Grants & Donations 85,478 75,000 75,000 75,000 75,000 Other 5-5070 Meetings (meals) 508 894 500 500 500 500 5-5600 Public Relations 96 5-5610 Advertising 361 1,793 10,000 7,000 -3,000 -30.00% 4,500 2,500 5-5800 Travel & Mileage 385 1,000 1,000 1,000 1,000 1,000 5-5810 Clothing 602 1,400 1,500 1,500 1,500 1,500 5-5860 AMO/Other Committees 1,089 Total Other 2,945 5,183 13,000 10,000 -3,000 -23.08% 7,500 5,500 Expenditures Before Transfers 1,245,509 1,378,607 1,333,115 1,349,453 16,338 1.23% 1,312,095 1,289,729 Transfers to Reserves 5-9000 Interfunctional rent 3,060 3,180 3,180 3,245 65 2.04% 3,310 3,375 5-9020 Interfunc. - Admin charge 7,633 7,800 7,800 8,000 200 2.56% 8,200 8,400 5-9580 Transfer to Reserve 40,000 Total Transfers to Reserves 50,693 10,980 10,980 11,245 265 2.41% 11,510 11,775 TOTAL EXPENDITURES 1,296,202 1,389,587 1,344,095 1,360,698 16,603 1.24% 1,323,605 1,301,504
NET EXPENDITURES 485,656 764,902 682,392 729,895 47,503 6.96% 699,302 704,201
176 Run Date: 31-Oct-2016 Report: 100 Department Head Summary
Town of Tecumseh 2017 Draft 2 Budget Director Planning & Building Services
2017 Proposed Budget P & I Building 2600 Revenues -324,000 Expenditures 332,013 Net Expenditures 8,013
P & I Bylaw 2610 Expenditures 154,847 Net Expenditures 154,847
Transit 3300 Revenues -197,303 Expenditures 277,862 Net Expenditures 80,559
Planning & Zoning 8100 Revenues -84,500 Expenditures 492,068 Net Expenditures 407,568
Committee of Adjustment 8110 Revenues -25,000 Expenditures 103,912 Net Expenditures 78,912
Total Director Planning & Building Services 729,899
177 Run Date: 6-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget P & I Building 2600
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES User Charges 4-4000 Work Orders 6,482 4,800 4,800 5,000 200 4.17% 5,000 5,000 4-4750 Administration Fees 100 500 Total User Charges 6,582 5,300 4,800 5,000 200 4.17% 5,000 5,000 Net User Charges Available for Operating 6,582 5,300 4,800 5,000 200 4.17% 5,000 5,000 Licences and Permits 4-5210 Building Permits 402,345 340,000 340,000 315,000 -25,000 -7.35% 340,000 340,000 4-5220 Sewer (Septic) Permits 8,320 6,043 4,000 4,000 4,000 4,000 Total Licences and Permits 410,665 346,043 344,000 319,000 -25,000 -7.27% 344,000 344,000 Revenues Before Transfers 417,247 351,343 348,800 324,000 -24,800 -7.11% 349,000 349,000 TOTAL REVENUES 417,247 351,343 348,800 324,000 -24,800 -7.11% 349,000 349,000
EXPENDITURES Wages 5-1000 Salary Payroll 238,690 257,564 253,964 214,155 -39,809 -15.68% 214,155 214,155 Total Wages 238,690 257,564 253,964 214,155 -39,809 -15.68% 214,155 214,155 Benefits 5-1300 Canada Pension Plan 7,713 8,258 8,258 7,144 -1,114 -13.49% 7,287 7,433 5-1320 Employment Insurance 4,120 4,479 4,479 3,395 -1,084 -24.20% 3,463 3,532 5-1340 Employer Health Tax 4,830 5,087 5,088 4,284 -804 -15.80% 4,370 4,457 5-1360 Workers Safety & Ins Bd 6,233 6,585 6,585 5,908 -677 -10.28% 6,026 6,147 5-1380 OMERS 25,775 26,930 26,930 22,392 -4,538 -16.85% 22,840 23,297 5-1400 Health 9,050 12,565 12,566 11,255 -1,311 -10.43% 11,480 11,710 5-1420 Disability & Life 7,602 9,460 9,461 8,358 -1,103 -11.66% 8,525 8,695 5-1460 Retiree Benefits 15,777 15,777 15,777 16,190 413 2.62% 16,190 16,190 5-1520 Sick Time Payout 6,929 6,959 6,959 5,581 -1,378 -19.80% 5,581 5,581 Total Benefits 88,029 96,100 96,103 84,507 -11,596 -12.07% 85,762 87,042 Total Wages & Benefits 326,719 353,664 350,067 298,662 -51,405 -14.68% 299,917 301,197 Office Supplies & Equip Mtnce 5-5010 Office Supplies 471 400 400 400 400 400 5-5040 Office Equipment Maintenance/Service 364 800 800 800 800 800 5-5050 Computer Support/Software 1,727 1,750 1,750 6,550 4,800 274.29% 4,150 4,150 5-5330 Subscriptions/Publications 300 300 300 300 300 Total Office Supplies & Equip Mtnce 2,562 3,250 3,250 8,050 4,800 147.69% 5,650 5,650 Memberships 5-5300 Memberships 989 880 1,050 1,050 1,071 1,092 Total Memberships 989 880 1,050 1,050 1,071 1,092 Professional Development 5-5310 Professional Development 3,658 3,500 3,500 3,500 3,500 3,500 5-5340 Education/Seminar Fees 416 190 1,200 1,200 1,200 1,200 Total Professional Development 4,074 3,690 4,700 4,700 4,700 4,700 Maintenance Materials & Supplies 5-2800 Gas 402 470 2,000 600 -1,400 -70.00% 612 624 5-2830 Equipment Purchases 8 300 300 300 306 312 5-5830 Miscellaneous 6 50 50 50 50 Total Maintenance Materials & Supplies 410 776 2,350 950 -1,400 -59.57% 968 986 Maintenance Services 5-2820 Vehicle Parts & Service 840 1,000 1,000 1,000 1,000 1,000 Total Maintenance Services 840 1,000 1,000 1,000 1,000 1,000 Professional Services 5-4010 Professional Fee - Legal 1,163 14,335 1,500 1,500 1,500 1,500 5-4040 Professional Fee - Other 2,567 1,766 2,000 2,000 2,000 2,000 Total Professional Services 3,730 16,101 3,500 3,500 3,500 3,500
178 Run Date: 6-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget P & I Building 2600
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Utilities 5-3550 Communications - Cellular Phon 856 1,000 1,000 1,300 300 30.00% 1,300 1,300 Total Utilities 856 1,000 1,000 1,300 300 30.00% 1,300 1,300 Insurance 5-4100 Insurance 10,720 11,193 11,300 11,800 500 4.42% 12,036 12,277 Total Insurance 10,720 11,193 11,300 11,800 500 4.42% 12,036 12,277 Other 5-5070 Meetings (meals) 241 5-5810 Clothing 382 1,000 1,000 1,000 1,000 1,000 Total Other 382 1,241 1,000 1,000 1,000 1,000 Expenditures Before Transfers 351,282 392,795 379,217 332,012 -47,205 -12.45% 331,142 332,702 TOTAL EXPENDITURES 351,282 392,795 379,217 332,012 -47,205 -12.45% 331,142 332,702
NET EXPENDITURES -65,965 41,452 30,417 8,012 -22,405 -73.66% -17,858 -16,298
179 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget P & I Bylaw 2610
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES User Charges 4-6300 Miscellaneous Revenue 699 Total User Charges 699 Net User Charges Available for Operating 699 Revenues Before Transfers 699 TOTAL REVENUES 699
EXPENDITURES Wages 5-1000 Salary Payroll 52,411 96,907 90,757 107,297 16,540 18.22% 107,297 107,297 Total Wages 52,411 96,907 90,757 107,297 16,540 18.22% 107,297 107,297 Benefits 5-1300 Canada Pension Plan 1,941 3,218 3,218 3,465 247 7.68% 3,534 3,605 5-1320 Employment Insurance 1,057 1,738 1,738 1,639 -99 -5.70% 1,672 1,705 5-1340 Employer Health Tax 1,030 1,780 1,781 2,134 353 19.82% 2,177 2,221 5-1360 Workers Safety & Ins Bd 1,521 2,620 2,619 3,085 466 17.79% 3,147 3,210 5-1380 OMERS 5,350 9,261 9,261 11,308 2,047 22.10% 11,534 11,765 5-1400 Health 941 2,261 2,261 4,423 2,162 95.62% 4,511 4,601 5-1420 Disability & Life 1,162 3,074 3,074 4,016 942 30.64% 4,096 4,178 5-1520 Sick Time Payout 549 549 2,154 1,605 292.35% 2,154 2,154 Total Benefits 13,002 24,501 24,501 32,224 7,723 31.52% 32,825 33,439 Total Wages & Benefits 65,413 121,408 115,258 139,521 24,263 21.05% 140,122 140,736 Office Supplies & Equip Mtnce 5-5040 Office Equipment Maintenance/Service 171 150 150 150 150 150 Total Office Supplies & Equip Mtnce 171 150 150 150 150 150 Memberships 5-5300 Memberships 224 224 375 375 383 391 Total Memberships 224 224 375 375 383 391 Professional Development 5-5340 Education/Seminar Fees 100 100 100 100 Total Professional Development 100 100 100 100 Maintenance Materials & Supplies 5-2800 Gas 149 259 500 300 -200 -40.00% 306 312 5-2830 Equipment Purchases 30 100 100 102 104 Total Maintenance Materials & Supplies 179 259 600 400 -200 -33.33% 408 416 Maintenance Services 5-2010 Maintenance Service 190 5-2820 Vehicle Parts & Service 500 500 500 500 500 Total Maintenance Services 190 500 500 500 500 500 Contract Services 5-2080 Dispatch Total Contract Services Professional Services 5-4010 Professional Fee - Legal 2,488 6,155 5,000 5,000 5,000 5,000 Total Professional Services 2,488 6,155 5,000 5,000 5,000 5,000 Utilities 5-3550 Communications - Cellular Phon 263 400 400 400 400 400 Total Utilities 263 400 400 400 400 400 Insurance 5-4100 Insurance 7,147 7,462 7,600 7,900 300 3.95% 8,058 8,219 Total Insurance 7,147 7,462 7,600 7,900 300 3.95% 8,058 8,219 Other 5-5810 Clothing 220 400 500 500 500 500 Total Other 220 400 500 500 500 500
180 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget P & I Bylaw 2610
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Expenditures Before Transfers 76,295 136,958 130,483 154,846 24,363 18.67% 155,621 156,412 TOTAL EXPENDITURES 76,295 136,958 130,483 154,846 24,363 18.67% 155,621 156,412
NET EXPENDITURES 75,596 136,958 130,483 154,846 24,363 18.67% 155,621 156,412
181 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Transit 3300
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES Grants 4-2100 Ontario Specific Grants 152,467 123,563 86,657 86,657 86,657 86,657 Total Grants 152,467 123,563 86,657 86,657 86,657 86,657 User Charges 4-3720 Bus Fare - Individuals 27,446 27,144 30,000 30,000 30,000 30,000 4-6000 Advertising 7,500 7,500 7,500 7,500 Total User Charges 27,446 27,144 30,000 37,500 7,500 25.00% 37,500 37,500 Net User Charges Available for Operating 27,446 27,144 30,000 37,500 7,500 25.00% 37,500 37,500 Revenues Before Transfers 179,913 150,707 116,657 124,157 7,500 6.43% 124,157 124,157 Transfers from Reserves 4-9581 Transfer from Lifecycle Reserve 7,514 34,235 73,146 73,146 73,146 73,146 Total Transfers from Reserves 7,514 34,235 73,146 73,146 73,146 73,146 TOTAL REVENUES 187,427 184,942 189,803 197,303 7,500 3.95% 197,303 197,303
EXPENDITURES Wages 5-1000 Salary Payroll 28,521 29,132 29,132 29,115 -17 -0.06% 29,115 29,115 Total Wages 28,521 29,132 29,132 29,115 -17 -0.06% 29,115 29,115 Benefits 5-1300 Canada Pension Plan 744 742 743 743 758 773 5-1320 Employment Insurance 391 401 401 351 -50 -12.47% 358 365 5-1340 Employer Health Tax 578 588 588 587 -1 -0.17% 599 611 5-1360 Workers Safety & Ins Bd 669 681 681 724 43 6.31% 738 753 5-1380 OMERS 3,300 3,336 3,336 3,317 -19 -0.57% 3,383 3,451 5-1400 Health 1,544 1,428 1,427 1,442 15 1.05% 1,471 1,500 5-1420 Disability & Life 1,095 1,126 1,126 1,180 54 4.80% 1,204 1,228 5-1520 Sick Time Payout 896 1,008 1,008 1,008 1,008 1,008 Total Benefits 9,217 9,310 9,310 9,352 42 0.45% 9,519 9,689 Total Wages & Benefits 37,738 38,442 38,442 38,467 25 0.07% 38,634 38,804 Office Supplies & Equip Mtnce 5-5040 Office Equipment Maintenance/Service 612 955 500 500 500 500 Total Office Supplies & Equip Mtnce 612 955 500 500 500 500 Maintenance Materials & Supplies 5-2400 Materials & supplies 1,000 -1,000 -100.00% 5-2610 Street Signs 500 500 500 500 5-2830 Equipment Purchases 1,000 1,000 1,020 1,040 Total Maintenance Materials & Supplies 1,500 1,500 1,520 1,540 Maintenance Services 5-2820 Vehicle Parts & Service 6,070 4,613 5,000 5,000 5,000 5,000 Total Maintenance Services 6,070 4,613 5,000 5,000 5,000 5,000 Contract Services 5-2000 Contracts 202,120 205,000 205,000 205,000 205,000 205,000 Total Contract Services 202,120 205,000 205,000 205,000 205,000 205,000 Professional Services 5-4010 Professional Fee - Legal 382 Total Professional Services 382 Utilities 5-2880 Licenses/Permits 442 850 850 850 850 Total Utilities 442 850 850 850 850 Insurance 5-4100 Insurance 11,606 12,120 12,200 12,800 600 4.92% 13,056 13,317 Total Insurance 11,606 12,120 12,200 12,800 600 4.92% 13,056 13,317 Other 5-5610 Advertising 2,500 2,500 2,500 2,500
182 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Transit 3300
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Total Other 2,500 2,500 2,500 2,500 Expenditures Before Transfers 258,970 261,130 265,992 266,617 625 0.23% 267,060 267,511 Transfers to Reserves 5-9000 Interfunctional rent 3,060 3,180 3,180 3,245 65 2.04% 3,310 3,375 5-9020 Interfunc. - Admin charge 7,633 7,800 7,800 8,000 200 2.56% 8,200 8,400 Total Transfers to Reserves 10,693 10,980 10,980 11,245 265 2.41% 11,510 11,775 TOTAL EXPENDITURES 269,663 272,110 276,972 277,862 890 0.32% 278,570 279,286
NET EXPENDITURES 82,236 87,168 87,169 80,559 -6,610 -7.58% 81,267 81,983
183 Report: 176 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget CC detail Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Planning & Zoning 8100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating 0000 Unspecified 0000 Unspecified REVENUES User Charges 4-4760 Planning Fee 26,580 20,400 30,600 25,000 -5,600 -18.30% 26,000 26,000 4-4762 Severence Appl. Fees 4-4766 Minor Variance Fees 4-6300 Miscellaneous Revenue 141 Total User Charges 26,580 20,541 30,600 25,000 -5,600 -18.30% 26,000 26,000 Net User Charges Available for Operating 26,580 20,541 30,600 25,000 -5,600 -18.30% 26,000 26,000 Revenues Before Transfers 26,580 20,541 30,600 25,000 -5,600 -18.30% 26,000 26,000 TOTAL REVENUES 26,580 20,541 30,600 25,000 -5,600 -18.30% 26,000 26,000
EXPENDITURES Wages 5-1000 Salary Payroll 245,815 255,401 251,401 252,035 634 0.25% 252,035 252,035 Total Wages 245,815 255,401 251,401 252,035 634 0.25% 252,035 252,035 Benefits 5-1300 Canada Pension Plan 6,473 6,559 6,559 6,806 247 3.77% 6,942 7,081 5-1320 Employment Insurance 3,401 3,543 3,543 3,219 -324 -9.14% 3,283 3,349 5-1340 Employer Health Tax 4,985 5,072 5,072 5,064 -8 -0.16% 5,165 5,268 5-1360 Workers Safety & Ins Bd 5,668 5,807 5,807 6,360 553 9.52% 6,487 6,617 5-1380 OMERS 28,343 28,592 28,592 28,236 -356 -1.25% 28,801 29,377 5-1400 Health 12,891 11,988 11,988 11,950 -38 -0.32% 12,189 12,433 5-1420 Disability & Life 9,376 9,794 9,794 10,128 334 3.41% 10,331 10,538 5-1460 Retiree Benefits 1,264 5-1520 Sick Time Payout 7,764 8,695 8,695 7,684 -1,011 -11.63% 7,684 7,684 Total Benefits 78,901 81,314 80,050 79,447 -603 -0.75% 80,882 82,347 Total Wages & Benefits 324,716 336,715 331,451 331,482 31 0.01% 332,917 334,382 Office Supplies & Equip Mtnce 5-5010 Office Supplies 946 1,300 1,300 1,300 1,300 1,300 5-5040 Office Equipment Maintenance/Service 1,572 1,870 1,000 2,000 1,000 100.00% 2,000 2,000 5-5060 Postage & Courier 61 200 200 200 200 200 5-5330 Subscriptions/Publications 5 300 600 600 600 600 Total Office Supplies & Equip Mtnce 2,584 3,670 3,100 4,100 1,000 32.26% 4,100 4,100 Memberships 5-5300 Memberships 1,980 2,055 2,020 2,285 265 13.12% 2,331 2,378 Total Memberships 1,980 2,055 2,020 2,285 265 13.12% 2,331 2,378 Professional Development 5-5310 Professional Development 6,059 5,814 6,000 6,000 6,000 6,000 5-5340 Education/Seminar Fees 80 600 600 600 600 600 Total Professional Development 6,139 6,414 6,600 6,600 6,600 6,600 Professional Services 5-4010 Professional Fee - Legal 466 3,000 10,000 7,000 233.33% 3,000 3,000 5-4020 Professional Fee - Engineer Total Professional Services 466 3,000 10,000 7,000 233.33% 3,000 3,000 Utilities 5-3550 Communications - Cellular Phon 1,292 1,600 1,600 1,600 1,600 1,600 Total Utilities 1,292 1,600 1,600 1,600 1,600 1,600 Other 5-5070 Meetings (meals) 426 500 500 500 500 500 5-5600 Public Relations 96 5-5610 Advertising 1,000 -1,000 -100.00% 5-5800 Travel & Mileage 385 1,000 1,000 1,000 1,000 1,000
184 Report: 176 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget CC detail Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Planning & Zoning 8100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-5860 AMO/Other Committees 1,089 Total Other 1,900 1,596 2,500 1,500 -1,000 -40.00% 1,500 1,500 Expenditures Before Transfers 339,077 352,050 350,271 357,567 7,296 2.08% 352,048 353,560 TOTAL EXPENDITURES 339,077 352,050 350,271 357,567 7,296 2.08% 352,048 353,560
NET EXPENDITURES 312,497 331,509 319,671 332,567 12,896 4.03% 326,048 327,560
6000 Tecumseh Hamlet Secondary Plan 0000 Unspecified REVENUES Transfers from Reserves 4-9580 Transfer from Reserves 19,594 20,000 37,000 37,000 4-9585 Transfer from Reserve Funds Total Transfers from Reserves 19,594 20,000 37,000 37,000 TOTAL REVENUES 19,594 20,000 37,000 37,000
EXPENDITURES Professional Services 5-4020 Professional Fee - Engineer 19,594 10,000 15,000 15,000 5-4030 Professional Fee - Planning 10,000 20,000 20,000 Total Professional Services 19,594 20,000 35,000 35,000 Other 5-5610 Advertising 2,000 2,000 Total Other 2,000 2,000 Expenditures Before Transfers 19,594 20,000 37,000 37,000 TOTAL EXPENDITURES 19,594 20,000 37,000 37,000
NET EXPENDITURES
6010 Official Plan 0000 Unspecified REVENUES Transfers from Reserves 4-9580 Transfer from Reserves 1,531 2,500 22,500 20,000 800.00% Total Transfers from Reserves 1,531 2,500 22,500 20,000 800.00% TOTAL REVENUES 1,531 2,500 22,500 20,000 800.00%
EXPENDITURES Professional Services 5-4010 Professional Fee - Legal 20,000 20,000 5-4040 Professional Fee - Other 10,176 Total Professional Services 10,176 20,000 20,000 Other 5-5070 Meetings (meals) 153 5-5610 Advertising 1,378 2,500 2,500 Total Other 1,531 2,500 2,500 Expenditures Before Transfers 10,176 1,531 2,500 22,500 20,000 800.00% TOTAL EXPENDITURES 10,176 1,531 2,500 22,500 20,000 800.00%
NET EXPENDITURES 10,176
6020 Development Charge Study 0000 Unspecified
185 Report: 176 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget CC detail Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Planning & Zoning 8100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget EXPENDITURES Professional Services 5-4040 Professional Fee - Other 4,938 Total Professional Services 4,938 Expenditures Before Transfers 4,938 TOTAL EXPENDITURES 4,938
NET EXPENDITURES 4,938
6021 Manning Rd Sec Plan Area Spec DC 0000 Unspecified REVENUES Transfers from Reserves 4-9581 Transfer from Lifecycle Reserve 114,583 Total Transfers from Reserves 114,583 TOTAL REVENUES 114,583
EXPENDITURES Professional Services 5-4010 Professional Fee - Legal 18,116 5-4020 Professional Fee - Engineer 96,324 18,878 5-4040 Professional Fee - Other 18,259 20,150 Total Professional Services 114,583 57,144 Utilities 5-3540 Communications - Telephone 25 Total Utilities 25 Expenditures Before Transfers 114,583 57,169 TOTAL EXPENDITURES 114,583 57,169
NET EXPENDITURES 57,169
6022 Tecumseh Hamlet Sec Plan Area Spec DC 0000 Unspecified REVENUES Transfers from Reserves 4-9581 Transfer from Lifecycle Reserve 27,000 -27,000 -100.00% 27,000 Total Transfers from Reserves 27,000 -27,000 -100.00% 27,000 TOTAL REVENUES 27,000 -27,000 -100.00% 27,000
EXPENDITURES Professional Services 5-4020 Professional Fee - Engineer 10,000 -10,000 -100.00% 10,000 5-4040 Professional Fee - Other 15,000 -15,000 -100.00% 15,000 Total Professional Services 25,000 -25,000 -100.00% 25,000 Other 5-5610 Advertising 2,000 -2,000 -100.00% 2,000 Total Other 2,000 -2,000 -100.00% 2,000 Expenditures Before Transfers 27,000 -27,000 -100.00% 27,000 TOTAL EXPENDITURES 27,000 -27,000 -100.00% 27,000
NET EXPENDITURES
6030 Community Improvement Plan CIP 0000 Unspecified
186 Report: 176 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget CC detail Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Planning & Zoning 8100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget REVENUES Transfers from Reserves 4-9580 Transfer from Reserves 10,478 4-9581 Transfer from Lifecycle Reserve 19,976 Total Transfers from Reserves 19,976 10,478 TOTAL REVENUES 19,976 10,478
EXPENDITURES Professional Services 5-4030 Professional Fee - Planning 19,615 3,475 Total Professional Services 19,615 3,475 Utilities 5-3540 Communications - Telephone 18 Total Utilities 18 Grants & Donations 5-5630 Grants 85,478 75,000 75,000 75,000 75,000 Total Grants & Donations 85,478 75,000 75,000 75,000 75,000 Other 5-5610 Advertising 361 415 Total Other 361 415 Expenditures Before Transfers 19,976 89,386 75,000 75,000 75,000 75,000 Transfers to Reserves 5-9580 Transfer to Reserve 40,000 Total Transfers to Reserves 40,000 TOTAL EXPENDITURES 59,976 89,386 75,000 75,000 75,000 75,000
NET EXPENDITURES 40,000 78,908 75,000 75,000 75,000 75,000
6032 Upper Little River SWM - Class EA E09UP 0000 Unspecified REVENUES Transfers from Reserves 4-9580 Transfer from Reserves 5,000 5,000 -5,000 -100.00% Total Transfers from Reserves 5,000 5,000 -5,000 -100.00% TOTAL REVENUES 5,000 5,000 -5,000 -100.00%
EXPENDITURES Professional Services 5-4020 Professional Fee - Engineer 5,000 5,000 -5,000 -100.00% Total Professional Services 5,000 5,000 -5,000 -100.00% Expenditures Before Transfers 5,000 5,000 -5,000 -100.00% TOTAL EXPENDITURES 5,000 5,000 -5,000 -100.00%
NET EXPENDITURES
Total Planning & Zoning 8100 362,673 472,524 394,671 407,567 12,896 -3.27% 401,048 402,560
187 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Committee of Adjustment 8110
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 11 General Operating REVENUES User Charges 4-4762 Severence Appl. Fees 7,980 9,300 6,000 7,000 1,000 16.67% 7,000 7,000 4-4766 Minor Variance Fees 16,460 21,550 15,000 18,000 3,000 20.00% 18,000 18,000 Total User Charges 24,440 30,850 21,000 25,000 4,000 19.05% 25,000 25,000 Net User Charges Available for Operating 24,440 30,850 21,000 25,000 4,000 19.05% 25,000 25,000 Revenues Before Transfers 24,440 30,850 21,000 25,000 4,000 19.05% 25,000 25,000 TOTAL REVENUES 24,440 30,850 21,000 25,000 4,000 19.05% 25,000 25,000
EXPENDITURES Wages 5-1000 Salary Payroll 33,181 35,440 36,940 59,383 22,443 60.76% 59,383 59,383 Total Wages 33,181 35,440 36,940 59,383 22,443 60.76% 59,383 59,383 Benefits 5-1300 Canada Pension Plan 1,240 990 990 1,609 619 62.53% 1,641 1,674 5-1320 Employment Insurance 651 940 940 1,112 172 18.30% 1,134 1,157 5-1340 Employer Health Tax 663 735 734 1,187 453 61.72% 1,211 1,235 5-1360 Workers Safety & Ins Bd 980 1,071 1,071 1,724 653 60.97% 1,758 1,793 5-1380 OMERS 2,388 1,902 1,902 4,400 2,498 131.34% 4,488 4,578 5-1400 Health 941 854 696 3,063 2,367 340.09% 3,124 3,186 5-1420 Disability & Life 914 772 771 1,696 925 119.97% 1,730 1,765 5-1460 Retiree Benefits 6,046 6,046 6,046 8,399 2,353 38.92% 8,399 8,399 5-1520 Sick Time Payout 697 732 732 1,508 776 106.01% 1,508 1,508 Total Benefits 14,520 14,042 13,882 24,698 10,816 77.91% 24,993 25,295 Total Wages & Benefits 47,701 49,482 50,822 84,081 33,259 65.44% 84,376 84,678 Office Supplies & Equip Mtnce 5-5010 Office Supplies 100 100 100 100 100 5-5060 Postage & Courier 50 50 50 50 50 Total Office Supplies & Equip Mtnce 150 150 150 150 150 Memberships 5-5300 Memberships 770 840 880 880 898 916 Total Memberships 770 840 880 880 898 916 Professional Development 5-5310 Professional Development 7,003 6,877 4,000 14,000 10,000 250.00% 14,000 14,000 5-5340 Education/Seminar Fees 300 300 300 300 300 Total Professional Development 7,003 7,177 4,300 14,300 10,000 232.56% 14,300 14,300 Professional Services 5-4010 Professional Fee - Legal 4,500 4,500 4,500 4,500 Total Professional Services 4,500 4,500 4,500 4,500 Other 5-5070 Meetings (meals) 82 Total Other 82 Expenditures Before Transfers 55,556 57,649 60,652 103,911 43,259 71.32% 104,224 104,544 TOTAL EXPENDITURES 55,556 57,649 60,652 103,911 43,259 71.32% 104,224 104,544
NET EXPENDITURES 31,116 26,799 39,652 78,911 39,259 99.01% 79,224 79,544
188 Section 3 Operating
Water & Wastewater Operating Budget Overview
The population of the Town of Tecumseh is largely serviced by municipal water and wastewater. The Town purchases water from Windsor Utilities Commission to service our water customers. The Town owns and operates the distribution system, an elevated storage facility and the metering facilities at the Town boundary. Tecumseh also purchases wastewater treatment through the City of Windsor at its Little River and Lou Romano Plants.
There are currently 8,900 metered customers receiving water services and 7,900 customers receiving wastewater services. Water and wastewater are billed based on a monthly charge and on a volume consumption basis. These charges provide funding for new capital, lifecycle and operating costs.
For transparency, the rate-supported Water and Wastewater Budget is shown separately from the tax- supported General Operating Budget.
2017 Business Plan & Budget 189 Section 3 Operating
Revenues
Revenues for the most part are generated through water and wastewater billings. Water and wastewater rates are reviewed annually and are based on the Town’s Water & Wastewater Rate Study recommendations. Revenue Rate Supported
User Charges Water 4,943,000 53%
User Charges Sanitary 4,311,000 47%
Other Income 18,500 0%
The 2015 Water & Wastewater Rate Study (Study) was completed during 2015 and adopted by Council on November 24, 2015. The purpose of the document is to update the Water and Wastewater rates and charges to ensure a full cost recovery of water and wastewater services. The Study notes that the former rate structure had resulted in an unreliable revenue stream. Generally, consumption continues to decrease while a large portion of costs are fixed. The Study recommends increasing the fixed rate revenue in order to secure a larger portion of the revenue stream which is not dependent on volume. Annual increases are estimated at less than 3% for all stakeholders.
2017 Business Plan & Budget 190 Section 3 Operating
User Charges - $9,253,000
User charges are revenues generated from the sale of water, sewer charges, hydrant rentals, work orders etc. The most notable budgeted items include: • Water Sales $ 4,917,000 • Sewer Charges $ 4,306,000
Based on recommendations included in the Town’s 2015 Water & Wastewater Rate Study, the proportionate amount of fixed fees will increase year-over-year so that fixed revenue will make up a greater amount of total sales. In 2015, the water and sewer revenue mix was split 70/30 between variable and fixed fees. This ratio will gradually change to 67/33 by 2018 and eventually to 60/40 by 2024. User Charges
12,000
10,024 9,617 10,000 9,137 9,253 8,720
Dollars Dollars ('000) 8,291
8,000
6,000
4,000
2,000
0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End Actuals End Actuals End Proposed Forecast Forecast Forecast Budget
The 2015 study recommends fixed rate increases of 6.0% per annum along with 1.0% annual increases to the sewer and water variable rates. Increased User Charges are necessary to address funding requirements for new capital, lifecycle and operating costs.
2016 Year End Forecast of $9,137,000 exceeds budget by $141,000 due to increased consumption during the unusually dry July-August conditions and temporary servicing of Area D in Lakeshore.
2017 Business Plan & Budget 191 Section 3 Operating
Expenditures
The 2017 Water & Wastewater Operating Budget totals $9,272,000 ($5,219,000 before transfers). This marks a $166,000 increase from the prior year budgeted amount (before transfers).
As shown in the following graph, Transfer to Capital - rates is the largest budgeted expenditure item. The transfer provides the ability to sustain future rehabilitation, replacement and growth requirements. Transfer to Capital - rates represents 38% of the total expenditures and is $117,000 greater than 2016, primarily due to increased Water & Wastewater fixed fees.
Other significant items are Contract Services for the cost of wastewater treatment; Purchases for Resale for the cost of water purchased from Windsor Utilities; and Wages & Benefits.
Operating expenditures for both Water and Sanitary are expected to be about 2% greater than those of 2016, consistent with general inflation.
Expenditures Rate Supported Professional Services Transfer to $27,000 Other Capital - rates 0% $278,000 $3,520,000 3% Wages & 38% Benefits $1,256,000 14%
Transfer to Reserve / Interfunctional Purchase for $533,000 Resale $1,335,000 6% Maintenance Contract Services 14% $398,000 $1,925,000 4% 21%
2017 Business Plan & Budget 192 Section 3 Operating
Wages & Benefits - $ 1,256,000
Wages and Benefits are expected to total $1.26-million (2016 - $1.25-million) or 24% (2015 – 25%) of expenditures before transfers. It must be noted that there has been no allowance included in the 2017 budget for the outcome of CUPE contract negotiations commencing in 2017. Wages and Benefits
1,270 1,266 1,261 1,256 1,260 1,254 Dollars Dollars ('000) 1,250
1,240 1,236
1,230 1,223
1,220
1,210
1,200 2014 Year 2015 Year 2016 Year 2017 2018 2019 End Actuals End Actuals End Forecast Proposed Forecast Forecast Budget
Increases to benefits for 2017 are relatively minimal as Employment Insurance rates are reduced for 2017 and Health costs continue to remain in check since the shift to the Administrative Services Only (ASO) costing model. Disability and Life benefit costs are expected to increase by approximately 5% primarily due to an aging employee base.
Forecasted wages and benefits are expected to be stable through the outlook years, including modest inflationary increases for 2018 and 2019.
2017 Business Plan & Budget 193 Section 3 Operating
Purchases for Resale - $1,335,000
Purchases for Resale represent the cost of water purchased from Windsor Utilities Commission. The increase to the budgeted amount for this category is 1% over the prior year budget and is primarily due to an estimated inflationary rate increase. Volume purchased is expected to increase somewhat as residential growth occurs in /2017; however volume per household is expected to continue to decline.
Purchases for Resale
1,500 1,454 1,442 1,450 1,390
Dollars Dollars ('000) 1,400
1,335 1,350 1,332
1,300
1,250 1,223
1,200
1,150
1,100 2014 Year 2015 Year 2016 Year 2017 2018 2019 End Actuals End Actuals End Forecast Proposed Forecast Forecast Budget
The outlook years include inflationary increases to purchase rates along with modest consumption increases spurred from residential growth.
2016 Forecast Year End Actuals are expected to exceed budget significantly. This is due to an unusually dry summer spurring significant volume increases during July and August and the temporary supply of water to Area D (Amy Croft area) in Lakeshore. This increased demand is reflected in Water revenues for 2016. Servicing for this area is not expected to continue in the outlook years.
2017 Business Plan & Budget 194 Section 3 Operating
Contract Services - $ 1,925,000
This category covers all services contracted by the Town as related to Water & Wastewater operations which includes sewage treatment, sewer maintenance and billing & collection fees.
The overall category increase of 6.4% over the prior year budgeted amount is primarily due to an inflationary increase to sanitary treatment costs contracted with the City of Windsor combined with catch up related to an underestimation of the inflationary increase in 2016. Projected volume increases due to residential growth also factor in the overall increase.
Contract Services
2,500 2,127 2,031 1,884 1,925 2,000 1,799
Dollars Dollars ('000) 1,738
1,500
1,000
500
0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End Actuals End Actuals End Forecast Proposed Forecast Forecast Budget
The outlook years include annual increases of approximately 5%, which includes an estimate for inflationary increases to sanitary treatment costs along with increased volumes treated due to residential growth.
2017 Business Plan & Budget 195 Section 3 Operating
Transfers to Capital - rates - $ 3,520,000
Transfers to Capital - rates include Sanitary and Water surpluses for Lifecycle purposes of $1,746,000 and $1,773,000 respectively. Prior to 2015, these amounts were previously recorded in the Transfer to Reserve/Reserve Funds account. 2014 actual Transfers to Capital were $2,598,000 and $3,027,000 respectively and forecast to be $3,274,000 in 2015. Note, 2014 amount is included in the Transfer to Reserve/Reserve Funds account line in the financial statements of this document, but is included in this chart for comparability purposes.
Transfer to Capital - Rates
3,952 4,000 3,729 3,512 3,520 3,402 3,500 3,274
Dollars Dollars ('000) 3,000
2,500
2,000
1,500
1,000
500
0 2014 Year 2015 Year 2016 Year 2017 2018 2019 End Actuals End Actuals End Forecast Proposed Forecast Forecast Budget
2018 and 2019 Outlook
The recently completed 2015 Water & Wastewater Rate Study recommends a change to the rate strategy for the next five years. As detailed earlier, the rate strategy will gradually adjust the revenue mix so that a greater proportion of fees will be fixed as compared to variable. Additionally, the study recommends a modest annual increase to sanitary variable rates and a constant water variable rate for the next five years. These adjustments are necessary as the Sanitary Reserve Fund balance is considerably below projected requirements.
2017 Business Plan & Budget 196 Report: 172 Detailed Dept Oper Budget w/ Prior Year Forecast & Restated-Summary-W&WW Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Water & Wastewater Summary
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget REVENUES Special Charges 4-1500 Sewers - Front/Conn Charges 94,092 4-1520 Watermains (10yr) 1,289 Total Special Charges 95,381 Total Taxation 95,381 Net Taxation Available for Operating 95,381 Grants 4-2100 Ontario Specific Grants 15,000 4-2200 Canada Specific Grants 1,576 Total Grants 15,000 1,576 User Charges 4-3000 Water Sales - Residential 2,093,870 2,216,000 2,166,000 2,197,000 31,000 1.43% 2,260,000 2,325,000 4-3010 Water Sales - Non-Residential 1,059,826 1,097,000 1,087,000 1,097,000 10,000 0.92% 1,107,000 1,119,000 4-3020 Water Fixed Charges 1,346,535 1,443,000 1,443,000 1,526,000 83,000 5.75% 1,618,000 1,715,000 4-3030 Water Sales Lshore - Res. 248,809 62,500 12,500 13,500 1,000 8.00% 13,800 13,900 4-3040 Water Sales Lshore - Com. 60,338 91,000 61,000 56,000 -5,000 -8.20% 57,000 57,500 4-3050 Water Sales Lshore - Fixed 5,990 6,100 5,600 5,600 6,000 6,400 4-3060 Water Sales - Oasis 21,489 24,000 22,000 22,000 22,000 22,000 4-3100 Sewer Charge - Residential 1,901,597 2,139,000 2,119,000 2,150,500 31,500 1.49% 2,229,000 2,310,000 4-3110 Sewer Charge - Non-Residential 746,848 723,500 723,500 801,000 77,500 10.71% 819,000 835,000 4-3120 Sewer Charge - Fixed 1,189,213 1,289,000 1,289,000 1,354,000 65,000 5.04% 1,455,000 1,590,000 4-3550 Hydrant rental 904 1,028 2,500 2,500 2,500 2,500 4-4000 Work Orders 11,173 32,000 13,600 13,600 13,600 13,600 4-6300 Miscellaneous Revenue 33,498 13,257 14,560 14,560 14,560 14,560 Total User Charges 8,720,090 9,137,385 8,959,260 9,253,260 294,000 3.28% 9,617,460 10,024,460 User Charges Allocated to Capital 5-9521 Transfer to Capital - Rates 3,273,572 3,402,292 3,402,292 3,519,683 117,391 -3.45% 3,728,883 3,951,595 Total User Charges Allocated to Capital 3,273,572 3,402,292 3,402,292 3,519,683 117,391 -3.45% 3,728,883 3,951,595 Net User Charges Available for Operating 5,446,518 5,735,093 5,556,968 5,733,577 176,609 3.18% 5,888,577 6,072,865 Other Income 4-9000 Interfunctional rent 17,775 18,135 18,135 18,500 365 2.01% 18,870 19,240 Total Other Income 17,775 18,135 18,135 18,500 365 2.01% 18,870 19,240 Revenues Before Transfers 5,574,674 5,754,804 5,575,103 5,752,077 176,974 3.17% 5,907,447 6,092,105 Transfers from Reserves 4-9580 Transfer from Reserves 7,300 4-9585 Transfer from Reserve Funds 19,939 Total Transfers from Reserves 27,239 TOTAL REVENUES 5,601,913 5,754,804 5,575,103 5,752,077 176,974 3.17% 5,907,447 6,092,105
EXPENDITURES Wages 5-1000 Salary Payroll 965,904 946,738 956,987 963,582 6,595 0.69% 963,582 963,582 Total Wages 965,904 946,738 956,987 963,582 6,595 0.69% 963,582 963,582 Benefits 5-1300 Canada Pension Plan 30,805 29,991 30,497 30,530 33 0.11% 31,141 31,764 5-1320 Employment Insurance 16,242 16,273 16,542 14,480 -2,062 -12.47% 14,770 15,066 5-1340 Employer Health Tax 19,119 18,895 19,096 19,262 166 0.87% 19,647 20,040 5-1360 Workers Safety & Ins Bd 11,947 11,796 10,375 10,573 198 1.91% 10,785 11,001 5-1380 OMERS 95,620 94,051 94,974 95,357 383 0.40% 97,265 99,211 5-1400 Health 49,477 47,886 47,886 48,366 480 1.00% 49,333 50,319 5-1420 Disability & Life 30,485 31,482 31,481 32,965 1,484 4.71% 33,624 34,296 5-1460 Retiree Benefits 14,500 16,093 16,093 16,265 172 1.07% 16,265 16,265 5-1480 Meal allowance 710 585 585 585 585 585 5-1520 Sick Time Payout 19,167 22,241 22,241 24,207 1,966 8.84% 24,207 24,207 Total Benefits 288,072 289,293 289,770 292,590 2,820 0.97% 297,622 302,754
197 Report: 172 Detailed Dept Oper Budget w/ Prior Year Forecast & Restated-Summary-W&WW Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Water & Wastewater Summary
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Total Wages & Benefits 1,253,976 1,236,031 1,246,757 1,256,172 9,415 0.76% 1,261,204 1,266,336 Long Term Debt Charges 5-8000 Principal 1,231 5-8100 Interest 58 Total Long Term Debt Charges 1,289 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 100 300 300 300 300 5-5010 Office Supplies 1,618 2,480 1,700 1,700 1,700 1,700 5-5040 Office Equipment Maintenance/Service 701 2,073 2,100 2,100 2,100 2,100 5-5050 Computer Support/Software 27,990 31,571 28,903 30,403 1,500 5.19% 30,403 30,403 5-5060 Postage & Courier 250 403 200 200 200 200 5-5330 Subscriptions/Publications 64 50 150 150 150 150 Total Office Supplies & Equip Mtnce 30,623 36,677 33,353 34,853 1,500 4.50% 34,853 34,853 Memberships 5-5300 Memberships 1,680 1,814 2,100 2,100 2,142 2,185 Total Memberships 1,680 1,814 2,100 2,100 2,142 2,185 Professional Development 5-5310 Professional Development 5,891 7,257 11,000 11,000 11,000 11,000 5-5340 Education/Seminar Fees 9,752 19,637 18,000 19,500 1,500 8.33% 19,500 19,500 Total Professional Development 15,643 26,894 29,000 30,500 1,500 5.17% 30,500 30,500 Maintenance Materials & Supplies 5-2400 Materials & supplies 97,695 84,816 86,500 116,500 30,000 34.68% 88,230 89,994 5-2800 Gas 27,000 26,687 32,000 29,000 -3,000 -9.38% 29,580 30,172 5-2830 Equipment Purchases 3,806 7,490 8,000 6,500 -1,500 -18.75% 6,630 6,763 5-2860 Equipment rental 282 510 600 600 612 624 5-3000 Janitorial Supplies 261 50 400 400 408 416 5-3010 Building R & M Purchases 2,471 2,500 1,500 -1,000 -40.00% 1,530 1,561 Total Maintenance Materials & Supplies 129,044 122,024 130,000 154,500 24,500 18.85% 126,990 129,530 Purchases for Resale 5-2300 Water Purchases 1,331,628 1,442,000 1,322,000 1,335,000 13,000 0.98% 1,390,000 1,454,000 Total Purchases for Resale 1,331,628 1,442,000 1,322,000 1,335,000 13,000 0.98% 1,390,000 1,454,000 Maintenance Services 5-2010 Maintenance Service 191,169 151,701 158,000 158,000 161,160 164,383 5-2120 Sample testing 12,261 14,923 15,000 15,000 15,000 15,000 5-2820 Vehicle Parts & Service 16,216 18,863 9,500 13,000 3,500 36.84% 13,000 13,000 5-2840 Equipment Parts & Service 5,417 13,254 14,000 10,500 -3,500 -25.00% 10,710 10,925 5-3020 Building Maintenance 5,549 6,513 12,000 12,000 12,240 12,485 Total Maintenance Services 230,612 205,254 208,500 208,500 212,110 215,793 Contract Services 5-2000 Contracts 1,425,193 1,510,000 1,420,000 1,535,000 115,000 8.10% 1,641,000 1,737,000 5-2020 Sewer Maintenance - OCWA 116,080 116,772 117,000 117,000 117,000 117,000 5-2025 Maintenance - Package Plant 5-2070 Grass cutting 5-2080 Dispatch 1,215 825 9,300 9,300 9,300 9,300 5-2090 Janitorial Contracts 6,350 5,933 6,000 6,000 6,000 6,000 5-2140 Billing & collection fee 250,205 250,200 257,550 257,550 257,550 257,550 Total Contract Services 1,799,043 1,883,730 1,809,850 1,924,850 115,000 6.35% 2,030,850 2,126,850 Professional Services 5-4000 Professional Fee - Audit 5,953 4,620 4,700 4,700 4,700 4,700 5-4010 Professional Fee - Legal 3,976 3,593 5,000 2,000 -3,000 -60.00% 2,000 2,000 5-4020 Professional Fee - Engineer 9,885 12,500 20,000 20,000 20,000 20,000 5-4040 Professional Fee - Other 15,984 Total Professional Services 35,798 20,713 29,700 26,700 -3,000 -10.10% 26,700 26,700 Utilities 5-2880 Licenses/Permits 183 745 750 750 750 750 5-3500 Utilities - Hydro & Water 56,090 68,600 81,000 80,000 -1,000 -1.23% 81,600 83,232
198 Report: 172 Detailed Dept Oper Budget w/ Prior Year Forecast & Restated-Summary-W&WW Run Date: 31-Oct-2016 Town of Tecumseh 2017 Draft 2 Budget Water & Wastewater Summary
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-3530 Utilities - Gas 4,519 3,904 4,900 4,500 -400 -8.16% 4,590 4,682 5-3540 Communications - Telephone 441 388 550 550 550 550 5-3550 Communications - Cellular Phon 5,693 7,049 7,500 7,100 -400 -5.33% 7,100 7,100 Total Utilities 66,926 80,686 94,700 92,900 -1,800 -1.90% 94,590 96,314 Insurance 5-4100 Insurance 65,561 71,655 69,000 75,300 6,300 9.13% 76,806 78,342 Total Insurance 65,561 71,655 69,000 75,300 6,300 9.13% 76,806 78,342 Grants & Donations 5-5630 Grants 2,400 3,400 10,000 10,000 10,000 10,000 Total Grants & Donations 2,400 3,400 10,000 10,000 10,000 10,000 Other 5-3050 Property Taxes 44,406 44,324 48,425 48,425 48,425 48,425 5-5070 Meetings (meals) 50 250 250 250 250 5-5610 Advertising 24 225 1,050 1,050 1,050 1,050 5-5800 Travel & Mileage 53 96 5-5810 Clothing 6,906 6,915 7,000 7,000 7,000 7,000 Total Other 51,389 51,610 56,725 56,725 56,725 56,725 Financial Expense 5-7040 Bad Debt Expense 15,290 8,168 10,600 10,600 10,600 10,600 Total Financial Expense 15,290 8,168 10,600 10,600 10,600 10,600 Expenditures Before Transfers 5,030,902 5,190,656 5,052,285 5,218,700 166,415 3.29% 5,364,070 5,538,728 Transfers to Reserves 5-9020 Interfunc. - Admin charge 498,343 504,480 522,818 533,377 10,559 2.02% 543,377 553,377 5-9585 Transfer to Reserve Fund 72,669 Total Transfers to Reserves 571,012 504,480 522,818 533,377 10,559 2.02% 543,377 553,377 TOTAL EXPENDITURES 5,601,914 5,695,136 5,575,103 5,752,077 176,974 3.17% 5,907,447 6,092,105
NET EXPENDITURES -59,668
199 Report: 180 Detailed Requested & Proposed Oper Budget w/ Frcst & Restated-Summary-W&WW Run Date: 1-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget Water & Wastewater Summary by Fund
2015 2016 2016 2017 $ Change % Change 2018 2019 Year End Year End Restated Approved Over Over Forecast Forecast Actuals Forecast Budget Budget Prior Year Prior Year 31 Water Operating REVENUES Special Charges 4-1520 Watermains (10yr) 1,289 Total Special Charges 1,289 Total Taxation 1,289 Net Taxation Available for Operating 1,289 Grants 4-2100 Ontario Specific Grants 15,000 4-2200 Canada Specific Grants 1,576 Total Grants 15,000 1,576 User Charges 4-3000 Water Sales - Residential 2,093,870 2,216,000 2,166,000 2,197,000 31,000 1.43% 2,260,000 2,325,000 4-3010 Water Sales - Non-Residential 1,059,826 1,097,000 1,087,000 1,097,000 10,000 0.92% 1,107,000 1,119,000 4-3020 Water Fixed Charges 1,346,535 1,443,000 1,443,000 1,526,000 83,000 5.75% 1,618,000 1,715,000 4-3030 Water Sales Lshore - Res. 248,809 62,500 12,500 13,500 1,000 8.00% 13,800 13,900 4-3040 Water Sales Lshore - Com. 60,338 91,000 61,000 56,000 -5,000 -8.20% 57,000 57,500 4-3050 Water Sales Lshore - Fixed 5,990 6,100 5,600 5,600 6,000 6,400 4-3060 Water Sales - Oasis 21,489 24,000 22,000 22,000 22,000 22,000 4-3550 Hydrant rental 904 1,028 2,500 2,500 2,500 2,500 4-4000 Work Orders 11,173 32,000 13,600 13,600 13,600 13,600 4-6300 Miscellaneous Revenue 16,979 7,207 9,560 9,560 9,560 9,560 Total User Charges 4,865,913 4,979,835 4,822,760 4,942,760 120,000 2.49% 5,109,460 5,284,460 User Charges Allocated to Capital 5-9521 Transfer to Capital - Rates 1,762,380 1,679,510 1,679,510 1,773,195 93,685 -5.58% 1,870,875 1,967,668 Total User Charges Allocated to Capital 1,762,380 1,679,510 1,679,510 1,773,195 93,685 -5.58% 1,870,875 1,967,668 Net User Charges Available for Operating 3,103,533 3,300,325 3,143,250 3,169,565 26,315 0.84% 3,238,585 3,316,792 Other Income 4-9000 Interfunctional rent 17,775 18,135 18,135 18,500 365 2.01% 18,870 19,240 Total Other Income 17,775 18,135 18,135 18,500 365 2.01% 18,870 19,240 Revenues Before Transfers 3,137,597 3,320,036 3,161,385 3,188,065 26,680 0.84% 3,257,455 3,336,032 Transfers from Reserves 4-9580 Transfer from Reserves 7,300 4-9585 Transfer from Reserve Funds 19,939 Total Transfers from Reserves 27,239 TOTAL REVENUES 3,164,836 3,320,036 3,161,385 3,188,065 26,680 0.84% 3,257,455 3,336,032
EXPENDITURES Wages 5-1000 Salary Payroll 823,090 800,029 810,278 813,576 3,298 0.41% 813,576 813,576 Total Wages 823,090 800,029 810,278 813,576 3,298 0.41% 813,576 813,576 Benefits 5-1300 Canada Pension Plan 27,110 26,278 26,785 26,818 33 0.12% 27,355 27,902 5-1320 Employment Insurance 14,301 14,267 14,537 12,724 -1,813 -12.47% 12,979 13,239 5-1340 Employer Health Tax 16,239 15,958 16,159 16,260 101 0.63% 16,585 16,917 5-1360 Workers Safety & Ins Bd 8,577 9,012 9,121 9,277 156 1.71% 9,463 9,653 5-1380 OMERS 79,065 77,184 78,108 78,075 -33 -0.04% 79,637 81,230 5-1400 Health 44,314 43,112 43,113 43,545 432 1.00% 44,416 45,304 5-1420 Disability & Life 25,348 26,264 26,263 27,499 1,236 4.71% 28,049 28,610 5-1460 Retiree Benefits 14,500 16,093 16,093 16,265 172 1.07% 16,265 16,265 5-1480 Meal allowance 710 585 585 585 585 585 5-1520 Sick Time Payout 15,549 18,334 18,334 20,232 1,898 10.35% 20,232 20,232
200 Report: 180 Detailed Requested & Proposed Oper Budget w/ Frcst & Restated-Summary-W&WW Run Date: 1-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget Water & Wastewater Summary by Fund
2015 2016 2016 2017 $ Change % Change 2018 2019 Year End Year End Restated Approved Over Over Forecast Forecast Actuals Forecast Budget Budget Prior Year Prior Year Total Benefits 245,713 247,087 249,098 251,280 2,182 0.88% 255,566 259,937 Total Wages & Benefits 1,068,803 1,047,116 1,059,376 1,064,856 5,480 0.52% 1,069,142 1,073,513 Long Term Debt Charges 5-8000 Principal 1,231 5-8100 Interest 58 Total Long Term Debt Charges 1,289 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 100 300 300 300 300 5-5010 Office Supplies 1,618 2,480 1,700 1,700 1,700 1,700 5-5040 Office Equipment Maintenance/Service 701 2,073 2,100 2,100 2,100 2,100 5-5050 Computer Support/Software 24,530 25,907 22,903 24,403 1,500 6.55% 24,403 24,403 5-5060 Postage & Courier 250 403 200 200 200 200 5-5330 Subscriptions/Publications 64 50 150 150 150 150 Total Office Supplies & Equip Mtnce 27,163 31,013 27,353 28,853 1,500 5.48% 28,853 28,853 Memberships 5-5300 Memberships 1,680 1,814 1,900 1,900 1,938 1,977 Total Memberships 1,680 1,814 1,900 1,900 1,938 1,977 Professional Development 5-5310 Professional Development 5,891 4,913 8,000 8,000 8,000 8,000 5-5340 Education/Seminar Fees 7,820 16,995 15,000 16,500 1,500 10.00% 16,500 16,500 Total Professional Development 13,711 21,908 23,000 24,500 1,500 6.52% 24,500 24,500 Maintenance Materials & Supplies 5-2400 Materials & supplies 67,436 60,760 61,500 61,500 62,730 63,984 5-2800 Gas 27,000 26,687 32,000 29,000 -3,000 -9.38% 29,580 30,172 5-2830 Equipment Purchases 1,279 5,804 5,000 5,000 5,100 5,202 5-2860 Equipment rental 41 510 600 600 612 624 5-3000 Janitorial Supplies 261 50 400 400 408 416 5-3010 Building R & M Purchases 2,471 2,500 1,500 -1,000 -40.00% 1,530 1,561 Total Maintenance Materials & Supplies 96,017 96,282 102,000 98,000 -4,000 -3.92% 99,960 101,959 Purchases for Resale 5-2300 Water Purchases 1,331,628 1,442,000 1,322,000 1,335,000 13,000 0.98% 1,390,000 1,454,000 Total Purchases for Resale 1,331,628 1,442,000 1,322,000 1,335,000 13,000 0.98% 1,390,000 1,454,000 Maintenance Services 5-2010 Maintenance Service 75,591 46,848 53,000 53,000 54,060 55,141 5-2120 Sample testing 12,261 14,923 15,000 15,000 15,000 15,000 5-2820 Vehicle Parts & Service 16,216 18,863 9,500 13,000 3,500 36.84% 13,000 13,000 5-2840 Equipment Parts & Service 4,313 4,765 2,000 4,000 2,000 100.00% 4,080 4,162 5-3020 Building Maintenance 5,549 6,513 12,000 12,000 12,240 12,485 Total Maintenance Services 113,930 91,912 91,500 97,000 5,500 6.01% 98,380 99,788 Contract Services 5-2070 Grass cutting 5-2080 Dispatch 1,215 825 9,300 9,300 9,300 9,300 5-2090 Janitorial Contracts 6,350 5,933 6,000 6,000 6,000 6,000 5-2140 Billing & collection fee 150,123 150,120 154,530 154,530 154,530 154,530 Total Contract Services 157,688 156,878 169,830 169,830 169,830 169,830 Professional Services 5-4000 Professional Fee - Audit 5,953 4,620 4,700 4,700 4,700 4,700 5-4010 Professional Fee - Legal 826 3,593 5,000 2,000 -3,000 -60.00% 2,000 2,000 5-4020 Professional Fee - Engineer 2,599 2,500 5,000 5,000 5,000 5,000 5-4040 Professional Fee - Other 15,492 Total Professional Services 24,870 10,713 14,700 11,700 -3,000 -20.41% 11,700 11,700 Utilities
201 Report: 180 Detailed Requested & Proposed Oper Budget w/ Frcst & Restated-Summary-W&WW Run Date: 1-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget Water & Wastewater Summary by Fund
2015 2016 2016 2017 $ Change % Change 2018 2019 Year End Year End Restated Approved Over Over Forecast Forecast Actuals Forecast Budget Budget Prior Year Prior Year 5-2880 Licenses/Permits 115 745 750 750 750 750 5-3500 Utilities - Hydro & Water 28,743 34,100 41,000 41,000 41,820 42,656 5-3530 Utilities - Gas 4,519 3,904 4,900 4,500 -400 -8.16% 4,590 4,682 5-3540 Communications - Telephone 319 288 5-3550 Communications - Cellular Phon 5,693 7,049 7,500 7,100 -400 -5.33% 7,100 7,100 Total Utilities 39,389 46,086 54,150 53,350 -800 -1.48% 54,260 55,188 Insurance 5-4100 Insurance 36,210 38,840 38,100 40,800 2,700 7.09% 41,616 42,448 Total Insurance 36,210 38,840 38,100 40,800 2,700 7.09% 41,616 42,448 Other 5-3050 Property Taxes 1,812 1,815 1,825 1,825 1,825 1,825 5-5070 Meetings (meals) 50 250 250 250 250 5-5610 Advertising 24 200 500 500 500 500 5-5800 Travel & Mileage 96 5-5810 Clothing 6,906 6,915 7,000 7,000 7,000 7,000 Total Other 8,742 9,076 9,575 9,575 9,575 9,575 Financial Expense 5-7040 Bad Debt Expense 6,973 6,400 6,400 6,400 6,400 6,400 Total Financial Expense 6,973 6,400 6,400 6,400 6,400 6,400 Expenditures Before Transfers 2,928,093 3,000,038 2,919,884 2,941,764 21,880 0.75% 3,006,154 3,079,731 Transfers to Reserves 5-9020 Interfunc. - Admin charge 236,743 241,500 241,501 246,301 4,800 1.99% 251,301 256,301 5-9585 Transfer to Reserve Fund Total Transfers to Reserves 236,743 241,500 241,501 246,301 4,800 1.99% 251,301 256,301 TOTAL EXPENDITURES 3,164,836 3,241,538 3,161,385 3,188,065 26,680 0.84% 3,257,455 3,336,032
NET EXPENDITURES -78,498
202 Water & Wastewater Services
Program Outline
Wastewater Collection System
The urban areas of the Town of Tecumseh, the former Village of St. Clair Beach, and the Tecumseh Hamlet receive wastewater treatment at the Little River Pollution Control Plant which is owned and operated by the City of Windsor.
The Town, through its Wastewater Agreement with the City of Windsor, purchased a limited capacity allocation of 85 liters per second at the Lou Romano Water Reclamation Plant (located in the City of Windsor). The Town has made use of that capacity for the Oldcastle Hamlet with the construction of a trunk sanitary sewer along North Talbot Road. Subsequently, lateral sanitary sewers were constructed on Halford Avenue, Brendan Lane, Binder Crescent, Burke Street, Dumouchelle Street and sections of Outer Drive, and Moro Drive. The installation of additional lateral sanitary sewers will continue for the next few years.
The City of Windsor secured Senior Government grants enabling the construction of a trunk sanitary sewer along Banwell Road to Highway 401 at the Eighth Concession Road, providing a second outlet to the Oldcastle Hamlet. That outlet was extended to County Road 46 and was completed at the end of 2011. To extend that trunk sanitary sewer into the Oldcastle Hamlet an Expression of Interest (EOI) for senior level government funding was submitted in fall 2014 and again in the fall of 2015. Both EOI were unsuccessful. It is anticipated that a new round of funding announcements are forthcoming in the fall of 2016 and should this project meet the funding criteria an EOI will be made.
Tecumseh’s wastewater collection system provides conveyance for the Town’s wastewater flows to the outlets in the City of Windsor. Within the Town’s local wastewater collection system, there also exist four local sewage pumping stations required to overcome grade limitations.
The Town’s wastewater collection system consists of 120 km of sanitary sewer pipe; 1,522 manholes; and 4 pumping stations. The pumping stations are operated and maintained by Ontario Clean Water Agency (OCWA). The collection system is maintained by Roads & Fleet staff.
There are six metering stations that are currently being monitored using Supervisory Control and Data Acquisition (SCADA). This provides the Town with historical flow and volume data.
Sanitary Sewer Assessment: The wastewater collection system continues to be monitored and assessed to determine opportunities for improvements to the system that could increase the level of service, reduce the risk of basement flooding and to provide additional data and information on the performance of the system.
In addition, a ten year work plan has also been developed to address areas within the Town’s wastewater collection system that are subject to high inflow and infiltration (I & I). Certain aspects have been deferred to subsequent years to assist in funding of the Lakewood Pumping Station. The Town intends to continue with the next phase of the Inflow & Infiltration Reduction Program as funds become available.
2017 Business Plan & Budget 203 Water & Wastewater Services
A subsidy program has been introduced to provide incentive and financial assistance to homeowners to assist them in voluntarily separating their foundation drains from the wastewater collection system and was launched in the summer of 2012. To date, there has been low participation in the subsidy program. However, with the September flood we have seen a dramatic increase in application submissions. Funding in previous years has been reduced the last three budgets to assist in funding the previously noted Lakewood Pumping Station.
Water Services
The Water Division’s mandate is to deliver clean, reliable, and safe water to the residences and businesses in the Town of Tecumseh. We are proud to deliver potable water to our customer’s homes that consistently exceeds Ontario’s drinking water quality standards.
The Town of Tecumseh is supplied with water from the City of Windsor. The A.H. Weeks Water Treatment Plant (WTP), the trunk transmission mains, the pumping stations, and reservoirs in the City of Windsor are owned and operated by the Windsor Utilities Commission (WUC). The Town of Tecumseh owns and operates the distribution system within the Town of Tecumseh, including metering facilities at the Town boundary. Presently, there are 223 km of water main; 1,186 hydrants; 2412 valves, and 12 boundary meters. The boundary meters and the water tower are monitored using SCADA, measuring flow, volume, and pressure. The Town also owns and operates one elevated storage facility with a capacity of 4,540 m3 and two (2) water filling stations.
In order to reduce costs and become more efficient, Electronic Radio Transmitters (ERT) continue to be installed on residential meters. Through radio frequency technology, meters equipped with ERT can be read from a moving vehicle. This is in contrast to the traditional method, which required staff to read meters on foot. The process would make meter reading more efficient, reduce errors, and allow Town staff to attend to discrepancies a lot sooner. This program is 90% complete.
Program Highlights
Wastewater Collection System
• Overall, User Charges for 2017 are expected to increase 4% as recommendations from the recently completed 2015 Water & Wastewater Rate Study are incorporated into the budget and as the number of connections to the system continues to increase. • Administration will continue with the flow monitoring program in 2017. • It is proposed that $30,000 be added to Materials and Supplies one time in 2017 to purchase 500 rain shields for insertion in sanitary manholes. This is being proposed because the September 29/2016 flood revealed that ALL sanitary manholes could be vulnerable to inflow through manhole covers when the road is inundated with storm water during a severe rainfall event. • The Equipment Parts & Service line item has been reduced by $5,500 to $6,500 to better reflect actuals. • Sewage treatment is provided under contract by the City of Windsor at the Little River Treatment Plant. Increased volumes plus an allowance for growth combined with expected higher treatment
2017 Business Plan & Budget 204 Water & Wastewater Services
rates (not yet finalized by City of Windsor) result in a budget increase of $115,000 or 8.1%. Monitoring of sewage flow to the Little River Treatment Plant is performed by SCADA on a 24 hour/7 day basis. • Sewer maintenance is provided under contract by OCWA. The budgeted amount remains $117,000 which includes services per the contract and Overall Responsible Operator duties for the collection system contracted to OCWA. • Interfunctional transfers of $287,000 are comprised of an administration charge of $246,000 which includes a $5,000 inflationary increase; $30,000 for Public Works time spend on Sanitary Sewer related matters; $11,000 for OneCall cost sharing. • The Transfer to Capital – Rates of $1,746,000 represents the net surplus that forms part of the Lifecycle strategy for wastewater services.
Water Services
• Overall, revenues for 2017 are forecast to be virtually unchanged from 2016 as recommendations from the 2015 Water & Wastewater Rate Study are incorporated into the budget. • The budget for Water Purchases has been increased by $13,000 to allow for an anticipated rate increase from the Windsor Utility Commission. • Transfers include an inter-functional administration charge of $246,000 which is up $5,000 from the 2016 charge as a result of an annual inflationary increase. • The balance of the Transfer to Capital – Rates budget, $1,773,000 represents the net surplus that forms part of the Lifecycle Strategy for water services.
Outlook
Wastewater Collection System
• Construction of local sewers off the North Talbot Road trunk sewer was initiated in 2012 and continues to be rolled out annually. • Major initiatives for the Wastewater collection system include: extension of the 8th Concession Trunk Sanitary Sewer and the installation of the lateral sewers serviced by the 8th Concession and North Talbot Trunk Sewers in the Town’s Oldcastle Hamlet area. • Continued annual I & I removal is recommended. However, in the 2014 Budget, the Maintenance Services line item was increased to $300,000 to allow for annual work required to remove inflow and infiltration from the wastewater collection system. This was done in order to help reduce the risk of surcharging the system. Components of this maintenance service include video inspection, flushing, repairing, and monitoring (flows and volumes) of the system. This work was initiated in 2011 and is proposed to continue for the duration of the ten year plan. In order to assist in the financing of the construction of the Lakewood Pumping Station and Storage Facility, which helps to attenuate and reduce system surcharge during extreme weather conditions, $195,000 was transferred from Maintenance Services to pay down the capital cost thereby reducing the maintenance budget for 2015 and 2016 to $105,000. Once the capital cost of the Lakewood Pumping Station and Storage Facility has been paid down, the $195,000 must be reinstated in maintenance services. • Grant applications under the Ontario Community Infrastructure Fund (OCIF) and Canada Water and Wastewater Fund (CWWF) have been submitted. Both grants are for completing I & I work in various
2017 Business Plan & Budget 205 Water & Wastewater Services
parts of the Town. If approved the total cost of the works would be $1.4M and $2.2M for OCIF and CWWF respectively. Senior government contributions would be $1.3M and $1.7M for OCIF and CWWF respectively. • Condition assessments of the sanitary pump stations and metering stations were completed in 2016 from which a schedule for maintenance and repair will be developed. • It is recommended that the Town continue to provide an incentive subsidy to homeowners to carry out the disconnection of foundation drains and the installation of backwater valves. • Sanitary trunk sewer extensions to developable lands will be considered as the Secondary Plans evolve and new development proposals come forward. • The feasibility and cost effectiveness of moving the billing and collection function in house will be investigated.
Water
• The Water Services Division will continue with Drinking Water Quality Management Standard (DWQMS) certification. • The ERT program is approximately 90% complete and work will continue. • System improvements continue to be carried out in the southern part of the municipality to improve water delivery. Water Services Division will investigate methods of increasing water pressure in the south rural areas. • Cast iron replacements and other system improvements will be reviewed and carried out in conjunction with road reconstruction as per the Asset Management Plan. • The Anode Installation Program began in 2015 and will continue. It is anticipated the second phase of the program will begin in 2018. It is a proven method of extending the useful life of ductile iron and iron cast watermains. • Watermain extensions to developable lands will be considered as Secondary Plans evolve and new development proposals come forward. • The feasibility and cost effectiveness of moving the billing and collection function in house will be investigated.
Goals and Objectives
1. Prepare a cost recovery by-law for the 8th Concession Sanitary Service Area 2. Update the Water & Waste Water Master Plan
2017 Business Plan & Budget 206 Water & Wastewater Services
Staffing Resources
Sanitary Sewer
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 1.50 1.50 1.50 1.50 Part – Time FTE 0.00 0.00 0.00 0.00 Total FTE 1.50 1.50 1.50 1.50 Net Change - - - -
Staffing complement includes: 0.33 Director Public Works & Environmental Services 0.33 Manager Engineering Services 0.50 Manager Water and Wastewater 0.33 Full Time Clerical
Water General
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 2.50 2.50 2.50 2.50 Part – Time FTE 0.00 0.00 0.00 0.00 Total FTE 2.50 2.50 2.50 2.50 Net Change - - - -
Staffing complement includes: 0.33 Director Public Works & Environmental Services 0.33 Manager Engineering Services 0.50 Manager Water and Wastewater 1.34 Full Time Clerical
2017 Business Plan & Budget 207 Water & Wastewater Services
Watermain
2016 2017 2018 2019 Permanent FTE Budget Proposed Outlook Outlook Full – Time FTE 8.00 8.00 8.00 8.00 Part – Time FTE 0.62 0.62 0.62 0.62 Total FTE 8.62 8.62 8.62 8.62 Net Change - - - -
Staffing complement includes: 8.00 Full-Time Licensed Water Operators 0.62 Seasonal Labourer (1 Physical Employee)
2017 Business Plan & Budget 208 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 1-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget Sanitary Sewer System 4100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 21 Wastewater Operating REVENUES Special Charges 4-1500 Sewers - Front/Conn Charges 94,092 Total Special Charges 94,092 Total Taxation 94,092 Net Taxation Available for Operating 94,092 User Charges 4-3100 Sewer Charge - Residential 1,901,597 2,139,000 2,119,000 2,150,500 31,500 1.49% 2,229,000 2,310,000 4-3110 Sewer Charge - Non-Residential 746,848 723,500 723,500 801,000 77,500 10.71% 819,000 835,000 4-3120 Sewer Charge - Fixed 1,189,213 1,289,000 1,289,000 1,354,000 65,000 5.04% 1,455,000 1,590,000 4-6300 Miscellaneous Revenue 16,519 6,050 5,000 5,000 5,000 5,000 Total User Charges 3,854,177 4,157,550 4,136,500 4,310,500 174,000 4.21% 4,508,000 4,740,000 User Charges Allocated to Capital 5-9521 Transfer to Capital - Rates 1,511,192 1,722,782 1,722,782 1,746,488 23,706 -1.38% 1,858,008 1,983,927 Total User Charges Allocated to Capital 1,511,192 1,722,782 1,722,782 1,746,488 23,706 -1.38% 1,858,008 1,983,927 Net User Charges Available for Operating 2,342,985 2,434,768 2,413,718 2,564,012 150,294 6.23% 2,649,992 2,756,073 Revenues Before Transfers 2,437,077 2,434,768 2,413,718 2,564,012 150,294 6.23% 2,649,992 2,756,073 TOTAL REVENUES 2,437,077 2,434,768 2,413,718 2,564,012 150,294 6.23% 2,649,992 2,756,073
EXPENDITURES Wages 5-1000 Salary Payroll 142,814 146,709 146,709 150,006 3,297 2.25% 150,006 150,006 Total Wages 142,814 146,709 146,709 150,006 3,297 2.25% 150,006 150,006 Benefits 5-1300 Canada Pension Plan 3,695 3,713 3,712 3,712 3,786 3,862 5-1320 Employment Insurance 1,941 2,006 2,005 1,756 -249 -12.42% 1,791 1,827 5-1340 Employer Health Tax 2,880 2,937 2,937 3,002 65 2.21% 3,062 3,123 5-1360 Workers Safety & Ins Bd 3,370 2,784 1,254 1,296 42 3.35% 1,322 1,348 5-1380 OMERS 16,555 16,867 16,866 17,282 416 2.47% 17,628 17,981 5-1400 Health 5,163 4,774 4,773 4,821 48 1.01% 4,917 5,015 5-1420 Disability & Life 5,137 5,218 5,218 5,466 248 4.75% 5,575 5,686 5-1520 Sick Time Payout 3,618 3,907 3,907 3,975 68 1.74% 3,975 3,975 Total Benefits 42,359 42,206 40,672 41,310 638 1.57% 42,056 42,817 Total Wages & Benefits 185,173 188,915 187,381 191,316 3,935 2.10% 192,062 192,823 Office Supplies & Equip Mtnce 5-5050 Computer Support/Software 3,460 5,664 6,000 6,000 6,000 6,000 Total Office Supplies & Equip Mtnce 3,460 5,664 6,000 6,000 6,000 6,000 Memberships 5-5300 Memberships 200 200 204 208 Total Memberships 200 200 204 208 Professional Development 5-5310 Professional Development 2,344 3,000 3,000 3,000 3,000 5-5340 Education/Seminar Fees 1,932 2,642 3,000 3,000 3,000 3,000 Total Professional Development 1,932 4,986 6,000 6,000 6,000 6,000 Maintenance Materials & Supplies 5-2400 Materials & supplies 30,259 24,056 25,000 55,000 30,000 120.00% 25,500 26,010 5-2830 Equipment Purchases 2,527 1,686 3,000 1,500 -1,500 -50.00% 1,530 1,561 5-2860 Equipment rental 241 Total Maintenance Materials & Supplies 33,027 25,742 28,000 56,500 28,500 101.79% 27,030 27,571 Maintenance Services 5-2010 Maintenance Service 115,578 104,853 105,000 105,000 107,100 109,242 5-2840 Equipment Parts & Service 1,104 8,489 12,000 6,500 -5,500 -45.83% 6,630 6,763 Total Maintenance Services 116,682 113,342 117,000 111,500 -5,500 -4.70% 113,730 116,005 Contract Services 5-2000 Contracts 1,425,193 1,510,000 1,420,000 1,535,000 115,000 8.10% 1,641,000 1,737,000
209 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 1-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget Sanitary Sewer System 4100
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-2020 Sewer Maintenance - OCWA 116,080 116,772 117,000 117,000 117,000 117,000 5-2025 Maintenance - Package Plant 5-2140 Billing & collection fee 100,082 100,080 103,020 103,020 103,020 103,020 Total Contract Services 1,641,355 1,726,852 1,640,020 1,755,020 115,000 7.01% 1,861,020 1,957,020 Professional Services 5-4010 Professional Fee - Legal 3,150 5-4020 Professional Fee - Engineer 7,286 10,000 15,000 15,000 15,000 15,000 5-4040 Professional Fee - Other 492 Total Professional Services 10,928 10,000 15,000 15,000 15,000 15,000 Utilities 5-2880 Licenses/Permits 68 5-3500 Utilities - Hydro & Water 27,347 34,500 40,000 39,000 -1,000 -2.50% 39,780 40,576 5-3540 Communications - Telephone 122 100 550 550 550 550 Total Utilities 27,537 34,600 40,550 39,550 -1,000 -2.47% 40,330 41,126 Insurance 5-4100 Insurance 29,351 32,815 30,900 34,500 3,600 11.65% 35,190 35,894 Total Insurance 29,351 32,815 30,900 34,500 3,600 11.65% 35,190 35,894 Grants & Donations 5-5630 Grants 2,400 3,400 10,000 10,000 10,000 10,000 Total Grants & Donations 2,400 3,400 10,000 10,000 10,000 10,000 Other 5-3050 Property Taxes 42,594 42,509 46,600 46,600 46,600 46,600 5-5610 Advertising 25 550 550 550 550 5-5800 Travel & Mileage 53 Total Other 42,647 42,534 47,150 47,150 47,150 47,150 Financial Expense 5-7040 Bad Debt Expense 8,317 1,768 4,200 4,200 4,200 4,200 Total Financial Expense 8,317 1,768 4,200 4,200 4,200 4,200 Expenditures Before Transfers 2,102,809 2,190,618 2,132,401 2,276,936 144,535 6.78% 2,357,916 2,458,997 Transfers to Reserves 5-9020 Interfunc. - Admin charge 261,600 262,980 281,317 287,076 5,759 2.05% 292,076 297,076 5-9585 Transfer to Reserve Fund 72,669 Total Transfers to Reserves 334,269 262,980 281,317 287,076 5,759 2.05% 292,076 297,076 TOTAL EXPENDITURES 2,437,078 2,453,598 2,413,718 2,564,012 150,294 6.23% 2,649,992 2,756,073
NET EXPENDITURES 18,830
210 Run Date: 6-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget General Waterworks 4300
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 31 Water Operating REVENUES Special Charges 4-1520 Watermains (10yr) 1,289 Total Special Charges 1,289 Total Taxation 1,289 Net Taxation Available for Operating 1,289 Grants 4-2100 Ontario Specific Grants 15,000 Total Grants 15,000 User Charges 4-3000 Water Sales - Residential 2,093,870 2,216,000 2,166,000 2,197,000 31,000 1.43% 2,260,000 2,325,000 4-3010 Water Sales - Non-Residential 1,059,826 1,097,000 1,087,000 1,097,000 10,000 0.92% 1,107,000 1,119,000 4-3020 Water Fixed Charges 1,346,535 1,443,000 1,443,000 1,526,000 83,000 5.75% 1,618,000 1,715,000 4-3030 Water Sales Lshore - Res. 248,809 62,500 12,500 13,500 1,000 8.00% 13,800 13,900 4-3040 Water Sales Lshore - Com. 60,338 91,000 61,000 56,000 -5,000 -8.20% 57,000 57,500 4-3050 Water Sales Lshore - Fixed 5,990 6,100 5,600 5,600 6,000 6,400 4-6300 Miscellaneous Revenue 3,983 1,020 Total User Charges 4,819,351 4,916,620 4,775,100 4,895,100 120,000 2.51% 5,061,800 5,236,800 User Charges Allocated to Capital 5-9521 Transfer to Capital - Rates 1,762,380 1,679,510 1,679,510 1,773,195 93,685 -5.58% 1,870,875 1,967,668 Total User Charges Allocated to Capital 1,762,380 1,679,510 1,679,510 1,773,195 93,685 -5.58% 1,870,875 1,967,668 Net User Charges Available for Operating 3,056,971 3,237,110 3,095,590 3,121,905 26,315 0.85% 3,190,925 3,269,132 Other Income 4-9000 Interfunctional rent 17,775 18,135 18,135 18,500 365 2.01% 18,870 19,240 Total Other Income 17,775 18,135 18,135 18,500 365 2.01% 18,870 19,240 Revenues Before Transfers 3,091,035 3,255,245 3,113,725 3,140,405 26,680 0.86% 3,209,795 3,288,372 Transfers from Reserves 4-9580 Transfer from Reserves 7,300 4-9585 Transfer from Reserve Funds 19,939 Total Transfers from Reserves 27,239 TOTAL REVENUES 3,118,274 3,255,245 3,113,725 3,140,405 26,680 0.86% 3,209,795 3,288,372
EXPENDITURES Wages 5-1000 Salary Payroll 220,887 206,323 199,572 202,870 3,298 1.65% 202,870 202,870 Total Wages 220,887 206,323 199,572 202,870 3,298 1.65% 202,870 202,870 Benefits 5-1300 Canada Pension Plan 6,857 6,489 6,155 6,188 33 0.54% 6,312 6,438 5-1320 Employment Insurance 3,629 3,520 3,343 2,927 -416 -12.44% 2,986 3,046 5-1340 Employer Health Tax 4,299 4,098 3,968 4,069 101 2.55% 4,150 4,233 5-1360 Workers Safety & Ins Bd 2,023 2,848 2,776 2,928 152 5.48% 2,987 3,047 5-1380 OMERS 22,849 22,231 21,625 22,041 416 1.92% 22,482 22,932 5-1400 Health 9,329 9,390 9,390 9,485 95 1.01% 9,675 9,868 5-1420 Disability & Life 7,422 7,148 7,147 7,484 337 4.72% 7,634 7,787 5-1460 Retiree Benefits 14,500 16,093 16,093 16,265 172 1.07% 16,265 16,265 5-1520 Sick Time Payout 5,271 3,907 3,907 5,805 1,898 48.58% 5,805 5,805 Total Benefits 76,179 75,724 74,404 77,192 2,788 3.75% 78,296 79,421 Total Wages & Benefits 297,066 282,047 273,976 280,062 6,086 2.22% 281,166 282,291 Long Term Debt Charges 5-8000 Principal 1,231 5-8100 Interest 58 Total Long Term Debt Charges 1,289 Office Supplies & Equip Mtnce 5-5000 Office misc(coffee, pop etc.) 100 300 300 300 300 5-5010 Office Supplies 1,618 2,480 1,700 1,700 1,700 1,700 5-5040 Office Equipment Maintenance/Service 701 2,073 2,100 2,100 2,100 2,100 5-5050 Computer Support/Software 15,740 18,021 15,780 17,280 1,500 9.51% 17,280 17,280
211 Run Date: 6-Nov-2016 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Town of Tecumseh 2017 Draft 2 Budget General Waterworks 4300
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 5-5060 Postage & Courier 250 403 200 200 200 200 5-5330 Subscriptions/Publications 64 50 150 150 150 150 Total Office Supplies & Equip Mtnce 18,373 23,127 20,230 21,730 1,500 7.41% 21,730 21,730 Memberships 5-5300 Memberships 1,680 1,814 1,900 1,900 1,938 1,977 Total Memberships 1,680 1,814 1,900 1,900 1,938 1,977 Professional Development 5-5310 Professional Development 5,891 4,913 8,000 8,000 8,000 8,000 5-5340 Education/Seminar Fees 7,820 16,995 15,000 16,500 1,500 10.00% 16,500 16,500 Total Professional Development 13,711 21,908 23,000 24,500 1,500 6.52% 24,500 24,500 Maintenance Materials & Supplies 5-2400 Materials & supplies 98 5-3000 Janitorial Supplies 261 50 400 400 408 416 5-3010 Building R & M Purchases 2,471 2,500 1,500 -1,000 -40.00% 1,530 1,561 Total Maintenance Materials & Supplies 261 2,619 2,900 1,900 -1,000 -34.48% 1,938 1,977 Maintenance Services 5-2820 Vehicle Parts & Service 109 463 500 500 500 500 5-3020 Building Maintenance 4,703 5,475 11,500 11,500 11,730 11,965 Total Maintenance Services 4,812 5,938 12,000 12,000 12,230 12,465 Contract Services 5-2090 Janitorial Contracts 6,350 5,933 6,000 6,000 6,000 6,000 5-2140 Billing & collection fee 150,123 150,120 154,530 154,530 154,530 154,530 Total Contract Services 156,473 156,053 160,530 160,530 160,530 160,530 Professional Services 5-4000 Professional Fee - Audit 5,953 4,620 4,700 4,700 4,700 4,700 5-4010 Professional Fee - Legal 826 3,593 5,000 2,000 -3,000 -60.00% 2,000 2,000 5-4020 Professional Fee - Engineer 2,599 2,500 5,000 5,000 5,000 5,000 5-4040 Professional Fee - Other 15,492 Total Professional Services 24,870 10,713 14,700 11,700 -3,000 -20.41% 11,700 11,700 Utilities 5-2880 Licenses/Permits 115 745 750 750 750 750 5-3500 Utilities - Hydro & Water 9,423 12,100 12,000 13,500 1,500 12.50% 13,770 14,045 5-3530 Utilities - Gas 4,519 3,904 4,900 4,500 -400 -8.16% 4,590 4,682 5-3540 Communications - Telephone 319 288 5-3550 Communications - Cellular Phon 5,693 7,049 7,500 7,100 -400 -5.33% 7,100 7,100 Total Utilities 20,069 24,086 25,150 25,850 700 2.78% 26,210 26,577 Insurance 5-4100 Insurance 36,210 38,840 38,100 40,800 2,700 7.09% 41,616 42,448 Total Insurance 36,210 38,840 38,100 40,800 2,700 7.09% 41,616 42,448 Other 5-3050 Property Taxes 5-5070 Meetings (meals) 50 250 250 250 250 5-5610 Advertising 24 200 500 500 500 500 5-5800 Travel & Mileage 96 5-5810 Clothing 465 500 500 500 500 Total Other 24 811 1,250 1,250 1,250 1,250 Financial Expense 5-7040 Bad Debt Expense 6,973 6,400 6,400 6,400 6,400 6,400 Total Financial Expense 6,973 6,400 6,400 6,400 6,400 6,400 Expenditures Before Transfers 581,811 574,356 580,136 588,622 8,486 1.46% 591,208 593,845 Transfers to Reserves 5-9020 Interfunc. - Admin charge 236,743 241,500 241,501 246,301 4,800 1.99% 251,301 256,301 Total Transfers to Reserves 236,743 241,500 241,501 246,301 4,800 1.99% 251,301 256,301 TOTAL EXPENDITURES 818,554 815,856 821,637 834,923 13,286 1.62% 842,509 850,146
NET EXPENDITURES -2,299,720 -2,439,389 -2,292,088 -2,305,482 -13,394 0.58% -2,367,286 -2,438,226
212 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 1-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget Watermain and Services 4310
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 31 Water Operating REVENUES Grants 4-2200 Canada Specific Grants 1,576 Total Grants 1,576 User Charges 4-3550 Hydrant rental 904 1,028 2,500 2,500 2,500 2,500 4-4000 Work Orders 11,173 32,000 13,600 13,600 13,600 13,600 4-6300 Miscellaneous Revenue 12,996 6,187 9,560 9,560 9,560 9,560 Total User Charges 25,073 39,215 25,660 25,660 25,660 25,660 Net User Charges Available for Operating 25,073 39,215 25,660 25,660 25,660 25,660 Revenues Before Transfers 25,073 40,791 25,660 25,660 25,660 25,660 TOTAL REVENUES 25,073 40,791 25,660 25,660 25,660 25,660
EXPENDITURES Wages 5-1000 Salary Payroll 602,203 593,706 610,706 610,706 610,706 610,706 Total Wages 602,203 593,706 610,706 610,706 610,706 610,706 Benefits 5-1300 Canada Pension Plan 20,253 19,789 20,630 20,630 21,043 21,464 5-1320 Employment Insurance 10,672 10,747 11,194 9,797 -1,397 -12.48% 9,993 10,193 5-1340 Employer Health Tax 11,940 11,860 12,191 12,191 12,435 12,684 5-1360 Workers Safety & Ins Bd 6,554 6,164 6,345 6,349 4 0.06% 6,476 6,606 5-1380 OMERS 56,216 54,953 56,483 56,034 -449 -0.79% 57,155 58,298 5-1400 Health 34,985 33,722 33,723 34,060 337 1.00% 34,741 35,436 5-1420 Disability & Life 17,926 19,116 19,116 20,015 899 4.70% 20,415 20,823 5-1480 Meal allowance 710 585 585 585 585 585 5-1520 Sick Time Payout 10,278 14,427 14,427 14,427 14,427 14,427 Total Benefits 169,534 171,363 174,694 174,088 -606 -0.35% 177,270 180,516 Total Wages & Benefits 771,737 765,069 785,400 784,794 -606 -0.08% 787,976 791,222 Office Supplies & Equip Mtnce 5-5050 Computer Support/Software 8,790 7,886 7,123 7,123 7,123 7,123 Total Office Supplies & Equip Mtnce 8,790 7,886 7,123 7,123 7,123 7,123 Maintenance Materials & Supplies 5-2400 Materials & supplies 67,436 60,162 61,000 61,000 62,220 63,464 5-2800 Gas 27,000 26,687 32,000 29,000 -3,000 -9.38% 29,580 30,172 5-2830 Equipment Purchases 1,279 5,804 5,000 5,000 5,100 5,202 5-2860 Equipment rental 41 510 600 600 612 624 Total Maintenance Materials & Supplies 95,756 93,163 98,600 95,600 -3,000 -3.04% 97,512 99,462 Purchases for Resale 5-2300 Water Purchases 1,331,628 1,442,000 1,322,000 1,335,000 13,000 0.98% 1,390,000 1,454,000 Total Purchases for Resale 1,331,628 1,442,000 1,322,000 1,335,000 13,000 0.98% 1,390,000 1,454,000 Maintenance Services 5-2010 Maintenance Service 75,591 46,848 53,000 53,000 54,060 55,141 5-2120 Sample testing 12,261 14,923 15,000 15,000 15,000 15,000 5-2820 Vehicle Parts & Service 16,107 18,400 9,000 12,500 3,500 38.89% 12,500 12,500 5-2840 Equipment Parts & Service 4,313 4,765 2,000 4,000 2,000 100.00% 4,080 4,162 5-3020 Building Maintenance 846 538 Total Maintenance Services 109,118 85,474 79,000 84,500 5,500 6.96% 85,640 86,803 Contract Services 5-2070 Grass cutting 5-2080 Dispatch 1,215 825 9,300 9,300 9,300 9,300 Total Contract Services 1,215 825 9,300 9,300 9,300 9,300 Utilities 5-3500 Utilities - Hydro & Water 9,390 10,500 13,000 13,000 13,260 13,525 Total Utilities 9,390 10,500 13,000 13,000 13,260 13,525
213 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 1-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget Watermain and Services 4310
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget Other 5-3050 Property Taxes 1,812 1,815 1,825 1,825 1,825 1,825 5-5810 Clothing 6,906 6,450 6,500 6,500 6,500 6,500 Total Other 8,718 8,265 8,325 8,325 8,325 8,325 Expenditures Before Transfers 2,336,352 2,413,182 2,322,748 2,337,642 14,894 0.64% 2,399,136 2,469,760 TOTAL EXPENDITURES 2,336,352 2,413,182 2,322,748 2,337,642 14,894 0.64% 2,399,136 2,469,760
NET EXPENDITURES 2,311,279 2,372,391 2,297,088 2,311,982 14,894 0.65% 2,373,476 2,444,100
214 Report: 173 Detailed Dept Oper. Budget w/ Prior Yr Forecast & Restated Budget Run Date: 1-Nov-2016 Town of Tecumseh 2017 Draft 2 Budget Water Oasis 4330
2015 2016 2016 2017 $ % 2018 2019 Year End Year End Restated Proposed Change Change Forecast Forecast Actuals Forecast Budget Budget 31 Water Operating REVENUES User Charges 4-3060 Water Sales - Oasis 21,489 24,000 22,000 22,000 22,000 22,000 Total User Charges 21,489 24,000 22,000 22,000 22,000 22,000 Net User Charges Available for Operating 21,489 24,000 22,000 22,000 22,000 22,000 Revenues Before Transfers 21,489 24,000 22,000 22,000 22,000 22,000 TOTAL REVENUES 21,489 24,000 22,000 22,000 22,000 22,000
EXPENDITURES Maintenance Materials & Supplies 5-2400 Materials & supplies 500 500 500 510 520 Total Maintenance Materials & Supplies 500 500 500 510 520 Maintenance Services 5-3020 Building Maintenance 500 500 500 510 520 Total Maintenance Services 500 500 500 510 520 Utilities 5-3500 Utilities - Hydro & Water 9,930 11,500 16,000 14,500 -1,500 -9.38% 14,790 15,086 Total Utilities 9,930 11,500 16,000 14,500 -1,500 -9.38% 14,790 15,086 Expenditures Before Transfers 9,930 12,500 17,000 15,500 -1,500 -8.82% 15,810 16,126 TOTAL EXPENDITURES 9,930 12,500 17,000 15,500 -1,500 -8.82% 15,810 16,126
NET EXPENDITURES -11,559 -11,500 -5,000 -6,500 -1,500 30.00% -6,190 -5,874
215 Section 4 Lifecycle
Page
Definition of Capital 2
Capital Planning 2
Definition of Lifecycle 7
Lifecycle Budget Highlights 7
Lifecycle Notes 8
Asset Management Plan 12
New Infrastructure Funding 12
Capital Projects 14
Debt 17
Operating Impacts 21
Issues 21
Lifecycle Summary 23
Lifecycle Budget Detail 25
2017 Business Plan & Budget Section 4 Lifecycle
2017 Lifecycle Budget
Definition of Capital
A project or an acquisition must meet the following requirements to be considered a Capital Expenditure: • Useful life longer than one year • Cost equal or greater than $5,000 • Meets strategic priorities and fiscal policies
Capital Planning
The following master plans and studies drive the Town’s capital planning program:
• Asset Management Plan (AMP) is a long-range, holistic planning tool for the care of existing and new infrastructure. It takes into consideration strategic priorities, expected levels of service, risk, maintenance strategies, integration and funding. It is a capital works planning tool to assist decision- making with respect to infrastructure investments and is a component of a Long-Term Financial Plan. The Town’s AMP was developed and adopted by Council in December 2013. An update to the Town’s AMP is expected to be complete by mid-2017. The update will account for capital works completed since the previous plan, updated studies, current departmental five-year capital plans, the addition of other asset categories including facilities and bridges/culverts less than 3m span and updated financial projections.
• Road and Bridge and Culvert Needs Studies provide information on construction needs and cost estimates. The studies identify critical deficiencies and list structures in order of a priority rating with respect to reconstruction and/or upgrades. The Road Needs Study is normally updated every 5- years, with the next update anticipated in 2019. The Bridge and Culvert Needs Study is normally updated every 2-years, with the next update scheduled for 2018. These studies are used as a tool for support of the Town’s Asset Management and Lifecycle Plans and in the preparation of Capital Work Plans.
• A Bridge Signage and Roadside Safety Review was completed in 2015. As part of the review, potential roadside safety deficiencies were identified, along with potential and preferred solutions at each bridge structure using Ministry of Transportation Ontario (MTO) guidelines. Field reviews were used to document existing conditions and potential hazards. Clear zone widths and guiderail warrants were evaluated according to the MTO Roadside safety Manual (1993). The majority of the recommended works consist of the addition or extension of Steel Beam Guide Rails (SBGR) and Steel Beam Energy Attenuating Terminals (SBEAT). The probable cost of construction estimates for the roadside safety improvements were also developed. The review is used in the preparation of Capital Work Plans
2017 Business Plan & Budget 2 Section 4 Lifecycle
• Bridge and Culvert Condition Assessment (for Spans less than 3-metres) was completed in 2016. The purpose of the Culvert Needs Study was to identify all of the existing culverts with spans less than three metres, conduct a condition assessment, and to prepare a comprehensive plan for improving and maintaining these structures for the next 10 year period. There are a total of seventy one (71) existing culverts with a span less than three metres that were inspected in accordance with the latest version of the Ontario Structure Inspection Manual (OSIM) published by the Ministry of Transportation of Ontario (MTO).The assessment is used in the preparation of Capital Work Plans. • A Development Charge (DC) Study was completed in 2014 pursuant to the requirements of the Development Charges Act, 1997. The DC Study details capital service needs that will arise due to future residential and non-residential growth and imposes a charge against new development to cover the cost of those future capital services. A new, updated DC By-law must be prepared every five years. Accordingly, an update will take place in 2019.
• The Town Official Plan is a statutory document which sets out the land use policy directions for long- term growth and development in the municipality. Four remaining Discussion Papers were issued in 2016, bringing the total number of Discussion Papers issued to 12 (twelve), which provided background analysis on a range of topics that will guide the preparation of the new Official Plan. Two Open Houses were held in September of 2016 seeking public input on these documents. Flowing from the completion of these background/foundation reports will be the presentation of a draft New Official Plan in the first quarter of 2017 for public and Council review and subsequent adoption.
• A Fire Master Plan was completed in 2008 which addressed the Fire Department’s service delivery model. This report included discussion on the capital requirements necessary to support recommended service improvements.
• The Water/Wastewater Rate Study addresses operating costs, the study identifies all current and future water systems capital needs and identifies potential methods of cost recovery. A full Water/Wastewater Rate Study was completed by in-house staff in the fall of 2015.
• A Water and Wastewater Master Plan Update was initiated in 2016, and is anticipated to be completed in 2017. Since the completion of the 2008 Water and Wastewater Master Plan Update, further planning studies and discussion papers related to the preparation of a new Official Plan have been completed. In order to ensure that the Town implements the most cost effective infrastructure servicing strategies required to support new growth and maintain a high level of service into the future, an update to the current Master Plan is being planned in accordance with the Class Environmental Assessment (EA) process for water and wastewater projects. The purpose of the Master Plan Update is to re-examine water and wastewater infrastructure timing and costing requirements for the existing settlement areas in the Town of Tecumseh.
2017 Business Plan & Budget 3 Section 4 Lifecycle
• Pump & Metering Stations Condition Assessments will be completed in the fall of 2016. To properly manage these assets and determine current and future renewal needs, it is important to have an idea of the physical and operational conditions of these assets. The information collected through the condition assessment will be used to assign a condition rating to each component, which will be associated with its overall condition and its priority for renewal.
• A Traffic Signal Infrastructure Assessment was completed in 2015. The condition assessment was conducted for all traffic signal infrastructures owned and maintained by the Town, including 11 intersections and one mid-block cross walk. The assessment was used as the basis for identifying the recommended priority, scope and cost for related infrastructure improvements, which could be utilized by the Town to develop a long-term, comprehensive maintenance and capital replacement strategy for traffic signal infrastructure.
• A Stormwater Master Plan is proposed for 2017. The Town’s stormwater infrastructure network is supported through eight stormwater pumping stations, which are primarily located near the shore of Lake St. Clair due to the topography of the area within Wards 1, 2, and 3. The proposed Stormwater Master Plan will focus on an analysis of the storm infrastructure within the eight (8) storm pumping station service areas. This analysis will review how Town’s stormwater infrastructure functions during minor rainfall events (what can be contained within the storm sewer network), and major rainfall events (which would follow overland flood routes). The storm pumping stations will also be reviewed to determine if any modifications or improvements are required based on any of the recommended storm sewer network improvements (i.e. capacity upgrades).
• The Drinking Water Quality Management Standard (DWQMS) Financial Plan was completed in 2010 with the purpose of forecasting capital requirements and ensuring sustainability of the system. This is required in order to apply for a Municipal Drinking Water License as per the Safe Water Drinking Act (O. Reg 453/07). The current DWQMS Operational Plan was updated and presented to Council on February 23, 2016.
• The Manning Road Secondary Plan Area, Area-Specific DC By-law was adopted in 2015 after considerable consultation with local developers and additional research. This Area-Specific DC considered the infrastructure required to service this area as well as options for recovering the cost to build the infrastructure. The study will result in allowing orderly development for the area. The By-law was appealed to the OMB, with a two week Hearing scheduled to commence on November 28, 2016.
• The Parks and Recreation Master Plan (Master Plan) was completed in 2010. The plan, developed with input by Council, residents, community agencies and volunteer sport groups, identifies park development and outdoor and indoor recreation facilities needs for the next twenty years. This plan was augmented by a Lakewood Park South Master Plan (LPSMP) process that was completed in 2013. The LPSMP identified the elements, and where they should go, for development of the park. Discussion concerning funding and long term implementation can be found under New Infrastructure Funding later in this section.
2017 Business Plan & Budget 4 Section 4 Lifecycle
One of the Master Plan recommendations was that the Master Plan be subject to a major review after five years to evaluate whether the long term perspective of the Master Plan remained relevant and the need to determine if new emerging trends support the redevelopment of the plan in whole, or in part. A comprehensive review of the Parks & Recreation Master Plan will be undertaken in 2017. In addition the Lakewood Master Plan, Fair Play Woods, and the Trails Master Plan will now all be consolidated into one plan.
• A Trail Master Plan (TMP) will be undertaken as part of the comprehensive review of the Parks & Recreation Master Plan. The TMP will evaluate the condition of the existing trail network along with developing a long term strategy for implementing new trails with associated funding requirements, and will now be incorporated into the Parks & Recreation Master Plan document.
• The Multi-Use Sportsplex Feasibility Study/Business Plan (Study) has been completed. The Study identified potential uses, feasibility of the project and a business case which was presented to Council and was approved in 2016. The next phase in the development of future plans for the Multi- Use Sportsplex will be reviewed as a part of the overall Capital prioritization plan that Council will address as part of the Capital Works Plan development.
• The Transportation Master Plan undergoing final revisions based on stakeholder and Administration’s review in order to finalize the plan. The goal is to develop a multi-modal, sustainable transportation system that provides improved mobility and transportation choices for Town residents. It is anticipated this study will be finalized and presented to Council in late 2016.
2017 Business Plan & Budget 5 Section 4 Lifecycle
• The Tecumseh Road Mainstreet Community Improvement Plan (CIP) was adopted by Council on January 12, 2016. It is intended to develop a cohesive vision for this area by establishing design guidelines, identifying redevelopment opportunities and various implementation schemes including financial incentives for a range of private-property initiatives. The CIP also contemplates the completion of a Streetscape Plan and Final Design (Streetscape Plan), which will direct the future construction of public capital infrastructure projects in road allowances of Tecumseh and Lesperance Roads the CIP area. The Town retained the services of Dillon Consulting Limited and Dialog to assist in the completion of the Streetscape Plan. A detail design for Phase 1 and a 30% design for the remaining five phases are to be completed by early 2017. The Streetscape Plan will establish hard landscape elements and design specifications, sidewalk improvements and the introduction of curb extensions, street furnishing, soft landscaping elements and design specifications.
• The Tecumseh Hamlet Secondary Plan is a planning process that provides a strategic opportunity for creating a long-term vision for greenfield sites in the Hamlet based on the principles of complete community planning with strong urban design. The Plan will address the integration of existing and new development, land use distribution and related infrastructure requirements. A draft plan was presented to Council; however additional work continues to determine traffic impacts in conjunction with the City of Windsor and the finalization of regional stormwater management issues. Adoption will be through incorporation into the Town’s New Official Plan. An Area Specific DC Study is required in order to properly fund the necessary infrastructure and ensure that each development in the area pays its fair share
• The County Wide Active Transportation Study (CWATS) is a comprehensive strategy to promote and increase awareness regarding active transportation within the County of Essex as well as guide the construction of new active transportation facilities. The study proposes a set of policies and a detailed network on both local and county roads that facilitate both recreational and utilitarian transportation as well as increased connectivity and partnerships among the local municipalities. The Town’s estimated share of costs over the 20 year planning horizon is $1,600,000 which equates to $80,000 per year. Discussion concerning funding can be found under New Infrastructure Funding.
Recommendations arising out of these documents are factored into program development and future budgetary considerations.
2017 Business Plan & Budget 6 Section 4 Lifecycle
Definition of Lifecycle
Lifecycle encompasses the Town’s plan to provide funding for expenditure items that are cyclical in nature. The Lifecycle Plan (LC) consists of identifying: • Categories to be included in the LC • Net annual requirement for each category • Whether the Town will borrow to meet the net annual requirement • The length of time required to achieve full funding of the net annual requirement
Category Classifications are: • Replace Existing Capital Assets – funds provided for replacing existing infrastructure with no provisions for new/expanded services • Replace Existing Capital Assets and Provision for New Assets – funds provided for replacing existing infrastructure with provision for new/expanded services • Operating Cyclical Expenditures – funds accumulate over a period of time to offset costs that occur on a periodic basis, such as elections, or for smoothing costs that fluctuate, up or down, on an annual basis • Other – funds are provided for special purposes including Strategic Issues which allows for funding projects that are expected to occur infrequently and New Issues which provides funding for new issues that arise
The LC provides the Town with the ability and resources to respond to capital infrastructure replacement needs ensures prudent capital asset management and provides flexibility for new issues.
Lifecycle Budget Highlights
2017 Lifecycle Budget highlights include: • Expenditures of $11.9M (excluding debt) • Major Projects anticipated: North Talbot Road Sanitary sewer extension including related road, storm and water works: Pulleyblank/Crowder/Morro $3.6M 8th Concession Road Sanitary Sewer service area 8th Concession Road Trunk Sanitary & Watermain, Phase 1 $4.5M Asphalting $1.2M Watermain Replacement $1.0M Bridge & Culvert Work $1.9M Sanitary Pumping Station Repairs $0.1M Plans, Studies and Condition Assessments $0.6M
• Debt Payments of $3.1M • Grant revenue of $2.1M • Revenue from gas tax of $1.1M
2017 Business Plan & Budget 7 Section 4 Lifecycle
Lifecycle Notes
The Town began using Public Sector Digest’s – Asset Management and Lifecycle Costing software in 2005 to develop a lifecycle plan for a variety of infrastructure and operating expenditure categories. The 2014 budget year marked the completion of the original 10 year plan.
Major components of the lifecycle plan for 2017 forward are: • Annual net requirement is $7.6M which is an increase of $300K over 2016’s requirement. Major increase is $270K to double the Bridge LC allocation to provide funding for Bridge and Culvert works (for Spans less than 3-metres) that had not previously been included in LC • Actual LC funding included in the 2017 budget is $7.4M leaving a deficiency of $272K. This deficiency is scheduled to be funded over the next two budget cycles • Gas tax revenues remain allocated on an 80/20 split with the County • The $7.4M is funded by gas tax revenue $1.1M, taxation $6.29M and $0.1M from rates • Annual Debt payments of $1.5M supporting the LC program are funded from taxation. Debt payments begin to expire beginning in 2026
The 2017 budget includes year two reflecting the 2015 budget proposal to raise taxes $50,000 per year over the 2016 to 2019 tax years which will allow for phasing in of 2015 LC enhanced funding requirements.
Additional increases to LC allocations are expected to be identified in 2017 coming out of the Storm Master Plan and Parks and Recreation Master Plan. In addition the Drain LC is experiencing significant pressure as a result of the increase in drain activity continuing over the next number of years
The Gas Tax funding allocation used to support the LC plan is subject to periodic redistribution based on the most recent census data; the most recent redistribution occurred in 2014 based on the change in census data from 2006 to 2011. The Town’s allocation was reduced $96,200; from $1,189,200 to $1,093,000. We would generally expect our share to continue to decline as the allocation is generally based on proportionate share of assessment; Tecumseh growth as a percentage of total growth continues to lag behind other areas.
In 2014 approval was given, pursuant to Public Works & Environmental Services Report No. 09/14, to tender the Lakewood Pump Station Improvements & Increased Storage Capacity – Construction project. One of the elements, allowing the project to proceed, included deferring inflow and infiltration works for two years and using expiring sanitary sewer debt to fund a $1M internal borrowing to be repaid over a five and a half year period at $200,000 per year.
2017 Business Plan & Budget 8 Section 4 Lifecycle
2017 BUDGET - Annual Requirement
Notes 2017 2016 2015 Change Arenas 140,000 140,000 98,000 - Bridges and culverts 1) 540,000 270,000 270,000 270,000 Buildings 185,000 185,000 165,000 - Community trails 50,000 50,000 50,000 - Drains 100,000 100,000 40,000 - Election 16,000 16,000 16,000 - Fire apparatus 2) 174,000 144,000 144,000 30,000 Fire equipment 45,000 45,000 45,000 - Fleet 497,000 497,000 497,000 - ITS infrastructures 133,000 133,000 134,000 - New lifecycle issues 100,000 100,000 100,000 - Outdoor pool 3) 55,000 49,000 49,000 6,000 Park development & Play equipment 4) 350,000 310,000 270,000 40,000 Reforestation 30,000 30,000 30,000 - Roads 4,160,000 4,160,000 4,160,000 - Sidewalks 74,000 74,000 74,000 - Storm sewers 5) 840,000 840,000 800,000 - Strategic issues - one time 50,000 50,000 50,000 - Transit 100,000 100,000 100,000 - 7,639,000 7,639,000 7,293,000 7,092,000 346,000
1) Request doubling of annual allocation to account for the cost of maintenance for culverts under 3 metres. 2) Adjustment for Rescue 1 added back into the fleet. 3) request increased based on current review of mechanical and equipment replacement costs 4) Allocation to be reviewed after Parks Master Plan update 5) Allocation to be reviewed after storm pump assessment studies undertaken.
Prioritization of capital investments should be reviewed periodically to ensure capital forecasts remain accurate and that planned investments are being responsive to community needs. Occasionally, opportunities exist whereby revised priorities allow for options and solutions to be considered to address new challenges in the short-term, which will mitigate long-term issues and result in sound business practices and decisions.
2017 Business Plan & Budget 9 Section 4 Lifecycle
Having a Lifecycle Plan provides the Town with the ability and resources to respond to capital infrastructure needs and ensure prudent capital asset management.
Asset Consumption Ratio is one of the Town’s Financial Key Performance Indicators (FKPI). This ratio has ranged between 33% and 35% the past five years (2015 – 34%). This ratio is a measure of the extent that assets have been “used up”. The Town’s ratio is better than the Provincial average (2015 – 40%) and that of area municipalities (2015 – 36%).
Implementation of the LC plan included borrowing to fully fund road and bridges requirements. This chart shows the annual principal and interest payments required for lifecycle debt (excluding water, sanitary and recreation). The payments top out at $823,000.
$900,000 Debt P & I Payments $800,000
Interest $700,000 Principal $600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$-
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031
2017 Business Plan & Budget 10 Section 4 Lifecycle
The chart below highlights the total debt principal outstanding in any one year. The maximum principal outstanding is in 2011 at a balance of $8.6M. Total funds borrowed over the program are just under $10.4M whereas the original plan in 2005 contemplated borrowing $11.5M.
Principal Outstanding End of Year
$9,000,000
$8,000,000 OIPC Debt $7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031
2017 Business Plan & Budget 11 Section 4 Lifecycle
Asset Management Plan
An Asset Management Plan (AMP) is a long-range, holistic planning tool for the care of existing and new infrastructures. They take into consideration strategic priorities, expected levels of service, risk, maintenance strategies, integration and funding. It is a capital works planning tool to assist decision-making with respect to infrastructure investments and is a component of a Long-Term Financial Plan. The Town’s AMP has been formulated and was approved by Council in December 2013. It is imperative that AMP’s be updated regularly in order to remain relevant. An update to the Town’s AMP will be presented to Council by mid-2017 for their consideration. The update will include additional asset categories including facilities and bridges/culverts less than 3m span.
The Town’s AMP includes • Executive Summary • Introduction • State of the Local Infrastructure • Desired Level of Service • Asset Management Strategy • Financing Strategy
Preliminary decisions have been made concerning levels of service for major infrastructure categories: • Roadways – Pavement Condition Index (PCI) target average of 70 • Water – Less than 3 watermain breaks per km stretch per year, average gallons per minute (GPM) of 1,000 and meeting or exceeding regulatory recommended standards for water quality • Sanitary – average Sewer Performance Grade (SPG) target of 2 (minor defects) • Storm - average Sewer Performance Grade (SPG) target of 2 (minor defects)
New Infrastructure Funding
A quick review of new infrastructure items on the horizon includes the following: 1) The 2014 Development Charges Study (DC Study) 2014 highlighted expected growth-related new infrastructure costs of $15 million to be incurred during the next five years. Development Charges will recover $11 million, thus leaving $4 million to be borne by the general tax levy. Contributing towards a New Infrastructure reserve early will ease upcoming levy requirements. 2) The County Wide Active Transportation System (CWATS) is a county-wide master plan that guides the County and the lower tier municipalities in the development of an integrated and coordinated transportation network dedicated to pedestrian and bicycle traffic. The plan looked at a 20 year planning horizon and identified the Town of Tecumseh’s share of projects costs as $1.6 million or $80,000 annually for 20 years. Recent actual costs incurred for construction indicates the original cost estimates were low. Note that a Trail Master Plan is being proposed for 2016 to take a more detailed look at costs and funding models.
2017 Business Plan & Budget 12 Section 4 Lifecycle
3) There has been an emphasis placed on enhancing trails and pathways in the Town. Administration did a preliminary review which estimated the total costs for trails and pathways to be funded from the tax levy to be approximately $2.4 million. Over a 20 year period this would require an annual $120,000 contribution. Note that a Parks and Recreation Master Plan is being undertaken in 2017 that will take a more detailed look at costs and funding models for these facilities. 4) The Parks Master Plan identified a number of improvements classified as High, Medium and Low Priority. Total funding required of all recommendations would exceed $7 million. Over 20 and 40 year horizons this would amount to $350,000 and $175,000 per year respectively. Note that a review of the 2010 Parks Master Plan is being proposed for 2017 which will include a review of funding models. 5) Community Improvement Plan implementation project is ongoing. In 2015 Council approved the establishment of a CIP reserve for the purpose of managing CIP funding. The 2016 proposed budget includes increasing the annual grant allocation from $40,000 to $75,000. A one-time allocation of an additional $150,000 was made in July 2016. Implementation discussions are considering levels of funding, estimates of uptake and budgetary allocation requirements in efforts to establish a preferred annual budget allocation. The Streetscape Plan will also require the Town to undertake streetscape improvements as well as other infrastructure changes. A detail design for Phase 1 and a 30% design for the remaining five phases are to be completed by early 2017. It is expected this plan will provide financial impacts and funding requirements. 6) A review of Tecumseh Town Hall indicates that space is at a premium. Alternatives to address this issue are under consideration. While we have LC Building funds available to address ongoing maintenance repairs of the existing facility there are no funds identified for providing additional space. 7) The Fire Master Plan long term visions identified the addition of full time firefighters. Capital costs are estimated at $1.5 million for capital and $1.8 million for operating costs. 8) The CIP Streetscape Plan was approved by Council in principal. The approved Plan carries a price tag in excess of $18M. Administration is currently overseeing engineering design of the Plan as well as options for phasing in construction. No funds have currently been set aside for this project. 9) The Multi-Use Sportsplex was approved in principal. Early estimates for construction are between $14.1M to $22.0M. No funds have currently been set aside for this project.
As part of the 2015 budget the implementation of a special New Infrastructure Levy (NIL) to be contributed to the Infrastructure Reserve was approved to begin addressing the funding issues raised by the above items. The 2015 proposal included that the NIL be 1.0% ($200,000) for 2015 to 2016 and 1.4% ($300,000) for 2017 to 2019. At full implementation the annual NIL would be $1.3 million.
As discussed in the Operating Budget there has been a reduction in the OPP contract amount exceeding $1.2M. Administration is recommending in the budget that the NIL contribution implementation be
2017 Business Plan & Budget 13 Section 4 Lifecycle
revised to $500,000 for 2016 and $400,000 for 2017 and $200,000 for 2018 which allows the $1,300,000 target to be fully implemented.
As part of developing the 2017 budget Administration identified that the NIL target level of $1.3M is probably not sufficient to fully fund all new infrastructure items, on the horizon or any new infrastructure items that will be added in the future, in the short term.
Another major issue is that the Infrastructure Reserve has a projected 2017 year-end balance of only $3.1M which doesn’t go very far in funding the projects currently under consideration. Other sources, such as Grants and Debt, will need to be obtained to move major projects, CIP Streetscape Plan and Multi-Use Sportsplex, forward in the near term.
As previously mentioned, Administration is of the opinion that a prioritization process should be undertaken to provide a framework to measure which projects should proceed in which order given a limited supply of available funding.
Capital Projects
For budget purposes, we have included committed projects as well as estimates of what typically would be spent on capital projects. Actual approval of specific projects will come back to Council prior to proceeding with any project.
The following highlights some of the significant capital investment and initiatives included in the 2017 Lifecycle Budget:
Recurring projects: • Tar & Chip, Asphalting, and Crack Sealing: $1.2M has been allocated for the asphalting of roads.
2017 Business Plan & Budget 14 Section 4 Lifecycle
Significant/Non-Recurring projects: • Bridge & Culvert Works (Structures with Spans > 3.0m) – The 2016 Bridge and Culvert Needs Study (Structures with Spans > 3.0m) had identified three structures to be rehabilitated within a 1-5 year time frame. The recommended works for 2017 consist of the following bridges: (i) Pike Creek at 12th Concession Road (Bridge #1004), (ii) Merrick Creek at 8th Concession Road (Bridge #1013), (iii) Colchester Townline Drain at 6th Concession Road (Bridge #1014).
• Culvert Works (Structures with Spans < 3.0m) – The 2016 Culvert Needs Study (Structures with Spans < 3.0m) had identified two (2) structures to be replaced immediately; 10 structures to rehabilitated or replaced within a 1-5 year timeframe; and three (3) structures to be rehabilitated or replaced within a 6-10 year timeframe. The recommended works for 2017 will include work on nine (9) culverts that had already been identified within Municipal Drain reports, or initiated by Administration due to their condition and life expectancy
• 8th Concession Road Trunk Sanitary & Watermain, Phase 1 – The estimated cost, including water, sanitary and road works is $4.7M. Expected recoveries are to be calculated as part of the 8th Concession Road Sanitary Sewer service area By-Law, which is anticipated to be completed in early 2017.
• Pulleyblank/Crowder/Moro re North Talbot Road Sanitary Sewer Area – This project proposes engineering for 2016 with construction in 2017. The estimated cost, including water, road and storm works, is $3.8M with $0.6M being recovered from property owners as a connection charge.
• Rossi Drive re North Talbot Road Sanitary Sewer Area – This project proposes engineering for 2017 with construction in 2018. The estimated cost, including water, road and storm works, is $2.6M with $0.3M being recovered from property owners as a connection charge.
• County Road 11 (North) re North Talbot Road Sanitary Sewer Area – This project proposes engineering for 2017, utility relocations in 2018, and construction in 2019. The estimated cost including a CWATS trail is $2.0M with $0.1M being covered from the County for the CWATS trail, and $1.1M being recovered from property owners as a connection charge.
• Stormwater Master Plan – The Master Plan will look for efficiencies in the storm sewer network, and whether a consolidation of storm pumping stations is feasible. The Master Plan will follow the Municipal Class Environmental Assessment (EA) process, and is equivalent to the same steps that a Schedule ‘B’ EA would follow. This will provide the Town the necessary analysis/study under the
2017 Business Plan & Budget 15 Section 4 Lifecycle
Municipal Class EA process to complete future improvements, reconstruct and/or decommission storm pumping stations without having to complete a separate Schedule ‘B’ EA at a later date. • Manning Road Improvement Project, Phase 2 – This project proposes finalization of engineering in 2017. This will consist of the realignment of the East Townline Drain into Lakewood Park, and the installation of a local storm sewer and watermain. The estimated cost including water, road, storm and drain works is $4.9M. Construction timing is dependent on prioritization and funding being available.
• Manning Road Improvement Project, Phase 3 – This project proposes finalization of engineering in 2017. This will consist of the complete road reconstruction of Manning Road from Riverside Drive to just south of St Gregory’s. The estimated cost is $4.4M with $0.12M being recovered from the County through the Connecting Link Agreement. Construction timing is dependent on prioritization and funding being available.
• South Talbot Road Reconstruction – This project proposes finalization of engineering in 2017, with construction in 2018. This will consist of the reconstruction of a 1km section of South Talbot between County Road 9 and County Road 11. This project will be combined with the proposed culvert improvements within this section of South Talbot Road. The estimated cost is $1.7M.
• Watermain Replacement – Major projects being recommended include watermain replacements on Mack Court and within Lacasse Park. A watermain abandonment project is also recommended for a portion of Tecumseh Road (just west of Arlington Boulevard). The Water Division is recommending these projects as good stewardship of the water system.
• Tecumseh Road Community Improvement Project (CIP) Streetscape Plan and Detail Design – The Tecumseh Road Main Street area represents the historical commercial core of the former Town of Tecumseh settlement area. It comprises an approximate 1.2 kilometre corridor centered on Tecumseh Road, from its border with the City of Windsor to the west to its intersection with the Via Rail crossing to the east. The Streetscape Plan and Final Design (Streetscape Plan) will direct the future construction of public capital infrastructure projects in road allowances of Tecumseh and Lesperance Roads the CIP area. The Town retained the services of Dillon Consulting Limited and Dialog to assist in the completion of the Streetscape Plan. A detail design for Phase 1 and a 30% design for the remaining five phases are to be completed by early 2017. The Streetscape Plan will establish hard landscape elements and design specifications, sidewalk improvements and the introduction of curb extensions, street furnishing, soft landscaping elements and design specifications. • Lessor Sports Field – Replace existing turf field behind high school with artificial turf – Currently the Town is short of adult sized soccer fields and Tecumseh Minor Soccer has brought this issue forward to the Town. As we do not have Town owned property to construct the required additional fields and as per the Parks & Recreation Master Plan, the Town should continue to expand opportunities to partner where possible with the Windsor-Essex School Boards for shared use of school sports
2017 Business Plan & Budget 16 Section 4 Lifecycle
playing fields. The total project cost is $1.2 M and is contingent on a successful Canada 150 grant. The Grant is for 50% of the project $1.2M or $600,000 and the remainder of the project funding is divided $300,000 each from the Town and the School Board. • McAulliffe Park Sports Field - An alternate diamond may be required to satisfy Tecumseh Minor Baseball requirements for Bantam Midget play as the Hebert Filed baseball diamond may require replacement for construction of the Multi Use Sports Plex. We do not have available land to replace the diamond so Administration considered the option of upgrading the lit diamond at McAuliffe Park with artificial turf to make the filed playable in most conditions. A Trillium Grant under the Provincial Canada 150 program has been applied for 50% or $250,000 of the estimated cost of $500,000. The reaming financial contribution of $250,000 would be funded through the Town. This project would only move forward at this time if the Town is successful in obtaining the Trillium Grant.
The summary of proposed projects includes a certain amount of funding being provided by grants from the Federal and Provincial governments. Two major factors allowing the Town to access these grants include the current practice of having projects engineered and ready to go on short notice and the fact our lifecycle funding program allows us to provide the Town’s share of funding required. The 2017 budget continues to enhance the Town’s financial strength with the New Infrastructure Funding Levy. In the uncertain economic times facing the community it is important the Town continue to provide stimulus to the economy by leveraging project funding and continuing our infrastructure projects.
Administration is recommending a prioritization exercise for 2017 to guide in allocating available capital funds.
Debt
The Town has, since 2005, adopted an aggressive strategy to use 10 year debt for financing long term capital requirements for sanitary and water purposes to ready the Town for development when circumstances dictate. Over this period the Town has issued $12.2M and $2.0M for sanitary and water purposes respectively.
At the same time the Town embarked on a Lifecycle program in order to ensure funding for replacement of existing infrastructure was in place. As part of the program, the Town agreed to borrow 20 year debt for road and bridge requirements to provide full funding of these two categories. Borrowing has totaled $10.4M. The LC program is now fully implemented and no further debt issuance is expected.
In addition, debt was issued in December 2011 to fund the Lakewood Park North and South property acquisitions in the amount of $11.2M.
In 2012, the Town completed sewage works to service parts of the North Talbot Road Sanitary Sewer Area. As part of the program it was agreed that property owners could repay their share of the connection charge
2017 Business Plan & Budget 17 Section 4 Lifecycle
over a five year period or over ten years in hardship cases. The Town borrowed $0.9M in 2012, $68.0K and $267.1 to finance the connection charges for North Talbot and Halford Roads, Brendan/Binder and Burke/Outer/Morro property owners respectively for a total of $1.2M. The amount of borrowing required for future projects will not be known until after the project is complete. The Town is recovering these funds from the property owners as a charge on the tax roll.
Outstanding debt balances and penalty and interest payments expected, for selected years, are outlined in the table below.
2004 2015 2016 2017 2031 Debt $1,633,734 $22,200,000 $19,875,000 $17,775,000 $3,707,000 P & I $570,593 $3,450,000 $3,214,000 $2,893,000 $700,000
The remaining debt outstanding in 2031 is the balance remaining on the purchase of a portion of the Lakewood Golf Course which will be paid off in 2036.
2017 Business Plan & Budget 18 Section 4 Lifecycle
This chart shows the annual principal and interest payments required for all municipal debt.
$4,000,000 All Municipal Debt P & I Payments
$3,500,000 Interest $3,000,000 Principal
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
2005 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031
2017 Business Plan & Budget 19 Section 4 Lifecycle
The chart below shows annual debt payments by service area.
All Municipal Debt Payments $4,000,000 Arena
$3,500,000 Parks
Water $3,000,000 Sanitary $2,500,000 Sewer Bridges
$2,000,000 Roads
$1,500,000
$1,000,000
$500,000
$0
2005 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031
The need for these levels of debt has arisen due to a number of factors including: • Little development over the last 10 plus years • Reduction in long term sustainable grant funding from the Provincial and Federal levels • Unexpected opportunities being available to acquire parkland property, and • Requirement to invest in sanitary sewer capacity to accommodate growth.
Debt to Reserves Ratio is another one of the Town’s FKPI’s. The Town’s ratio has ranged from 0.76 to 1.23 over the course of the past five years (2015 – 76%). The general benchmark for this ratio is 1.00. A measure of 0.76 or 76% suggests that the Town is not over-leveraged.
Additional debt expected over the next few years will generally be related to infrastructure improvements required for sanitary sewer purposes in the North Talbot Road Sanitary Sewer Area and then in the 8th Concession Road Sanitary Sewer Area. The 2015 water/wastewater rate study contemplates little debt being required. The 2016 update to the Water/Wastewater master plan will review this issue. The Town has approved, in principal, the Tecumseh Road Main Street CIP Streetscape Plan as well as the Multi-Use Sportsplex Feasibility Study and Business Plan. Both of these plans, if fully implemented, are in
2017 Business Plan & Budget 20 Section 4 Lifecycle
excess of $20 million each. Implementation of either or both of these plans is likely to require some debt to enable the projects to move ahead in the near term. Funding considerations are more fully discussed in the Capital Projects section.
Annual Repayment Limit
The annual repayment limit is a Ministry formula which limits the amount of debt repayment a Municipality can commit to without requiring OMB approval. The limit is based on a maximum of 25% of municipal (own purposes) revenues based on the Financial Information Return and as adjusted by the Treasurer. The Town’s current ratio of Net Debt Charges to Own Purposes Revenue is 9.9% (2015 FIR). The current limit is $5,247,000. The following table illustrates the potential debt that could be issued within the ARL.
Interest Term Rate Principal 5 1.92% $25,000,000 10 2.56% $46,000,000 20 3.20% $77,000,000 40 5.00% $90,000,000
It is important to be aware that as our ARL decreases, our ability to fund additional projects is impaired and our cost of debt may increase.
Operating Impacts
It is important that Lifecycle decisions be made giving due consideration to the operating requirements once constructed. As was seen with the golf course purchase and subsequent repurposing, significant operating costs can be incurred to maintain the property.
Current proposed projects do not have significant operating impacts.
Issues
1. Sanitary Sewer & Water Revenues
The 2015 Water/Wastewater Rate Study (Study) to be presented to Council in November 2015 highlights the recent decline in per household consumption of water. This trend has caused issues with funding costs for these services as costs are not reduced proportionally with a reduction in consumption. The Study recommends covering a bigger share of costs from the fixed rate as opposed to the consumption rate. The 2016 budget reflects the recommendations in the Study.
2017 Business Plan & Budget 21 Section 4 Lifecycle
2. Debt Payments
The Town is currently paying in excess of $800,000 in interest payments on long term debt and will in fact pay $6,200,000 over the 25 year span of the debt incurred to purchase Lakewood Park north and south. Administration suggests consideration be given to measures to reduce reliance on debt.
3. Funding New Capital Projects
The approval in principal of two major projects has highlighted budget issues with respect to funding new projects. Main Street CIP Streetscape and Multi-Use Sportsplex projects are multi-million dollar projects for which the Town has no funding included in the budget. If Council wishes to do these projects in the near term then debt is most likely the only way they will proceed. The alternative is to specifically identify NIL funds to be set aside for these projects with the project proceeding when sufficient funds are available. Should this option be used that means limited to no funds are available for other projects.
Administration is recommending a priority setting exercise be undertaken to provide guidance on sequencing infrastructure improvements.
2017 Business Plan & Budget 22 Section 4 Lifecycle
Lifecycle Summary
The Lifecycle Summary table provides a summary of revenues supporting expenditures with the annual target amount and the current year deficiency in funding.
2017 Business Plan & Budget 23 2017 BUDGET - Lifecycle Summary
Annual Tax & Revenues Requirement Deficiency Lifecycle - Replace Existing Capital Assets Arenas 118,000 140,000 22,000 Bridges and culverts 390,000 540,000 150,000 Buildings 175,000 185,000 10,000 Drains 70,000 100,000 30,000 Fire apparatus 174,000 174,000 - Fire equipment 45,000 45,000 - Fleet 497,000 497,000 - ITS infrastructures 133,000 133,000 - Outdoor pool 55,000 55,000 - Roads 4,160,000 4,160,000 - Sidewalks 74,000 74,000 - Storm sewers 820,000 840,000 20,000 6,711,000 6,943,000 232,000 Lifecycle - Replace Existing Capital and Provision for New Assets Park development & play equipment 310,000 350,000 40,000 Reforestation 30,000 30,000 - Community trails 50,000 50,000 - 390,000 430,000 40,000 Lifecycle - Operating Cyclical Expenditures Election 16,000 16,000 - Transit 100,000 100,000 - 116,000 116,000 - Lifecycle - Other New lifecycle issues 100,000 100,000 - Strategic issues - one time 50,000 50,000 - 150,000 150,000 - Lifecyle Total 7,367,000 7,639,000 272,000 Debt payments 1,505,800 Miscellaneous Small equipment 150,000 Rehabilitation/Renewal 493,900 New Infrastructure Levy 1,100,000 1,743,900 Total 10,616,700
Reconciliation 2017 2016 2015 Lifecycle - prior year 7,583,000 7,534,000 7,534,000 Lifecycle - increase phase in 2016 50,000 50,000 - Lifecycle - 2017 requests 176,000 New Infrastructure Levy - prior year 700,000 200,000 200,000 New Infrastructure Levy - increase 400,000 500,000 ITS reduction re MaxGalaxy software (1,000) Small equipment allowance - - - 8,909,000 8,283,000 7,734,000 Water/Sanitary rates 120,000 120,000 120,000 Share of gas tax 1,093,800 1,093,800 1,093,800 OCIF Grant 493,900 281,000 281,000 Total 10,616,700 9,777,800 9,228,800
24 Section 4 Lifecycle
Lifecycle Budget Detail
This section provides detail on Lifecycle expenditures by category and includes general allowances as well as specifics for projects previously approved.
2017 Business Plan & Budget 25 Town of Tecumseh Proposed 2017 Lifecycle Budget
Uses of Funds Sources of Funds Unfinanced Transfer to Owners/ Total Total Unfinanced Capital Reserve/ Sale of Other Other Reserve Reserve & Long Term From Capital Dec. 31/16Est Expenditures Reserve Fund Grants Property Munic. Revenues Funds Reserves Reserve Funds Debt Taxation/Rates Revenues Dec. 31/17 Tax-Supported General Government Lifecycle Arena 118,000 - - 118,000 118,000 - Bridges 390,000 - - 390,000 390,000 - Buildings 175,000 - - 175,000 175,000 - Community Trails 50,000 - - 50,000 50,000 - Drains 70,000 - - 70,000 70,000 - Elections 16,000 - - 16,000 16,000 - Fire Apparatus 174,000 - - 174,000 174,000 - Fire Equipment 45,000 - - 45,000 45,000 - Fleet 377,000 - - 377,000 377,000 - ITS 133,000 - - 133,000 133,000 - New issues 100,000 - - 100,000 100,000 - Outdoor Pool 55,000 - - 55,000 55,000 - Park Development 310,000 - - 310,000 310,000 - Reforestation 30,000 - - 30,000 30,000 - Roads 4,160,000 1,093,800 1,093,800 - 3,066,200 4,160,000 - Sidewalks 74,000 - - 74,000 74,000 - Storm sewers 820,000 - - 820,000 820,000 - Strategic issues - one time 50,000 - - 50,000 50,000 - Transit 100,000 - - 100,000 100,000 - - - - - Total Lifecycle - - 7,247,000 1,093,800 - - 1,093,800 - - - - 6,153,200 7,247,000 - Administration ICS - Computer replacements 20,000 - 20,000 20,000 - 20,000 - ICS - Network upgrades 20,000 - 20,000 20,000 - 20,000 - ICS - Video Surveillance 12,000 - - 12,000 12,000 - 12,000 - ICS - AV Systems 15,000 - - 15,000 15,000 - 15,000 - ICS - Misc. Software 3,000 - - 3,000 3,000 - 3,000 - ICS - Street Photos 10,000 - - 10,000 10,000 - 10,000 - ICS - Microsoft Office 40,000 - - 40,000 40,000 - 40,000 - ICS - Cartegraph Upgrade 15,000 - - 15,000 15,000 - 15,000 - ICS - Document Management 20,000 - - 20,000 20,000 - 20,000 - ICS - Copiers 60,000 - - 60,000 60,000 - 60,000 - ICS - Website 20,000 - - 20,000 20,000 - 20,000 - ICS - Phone system cfwd 60,000 60,000 60,000 - 60,000 - ICS - Email server cfwd 15,000 15,000 15,000 - 15,000 - Small equipment 150,000 - - 150,000 150,000 - New Infrastructure funding enhancement 1,100,000 - - 1,100,000 1,100,000 - Total Administration - 460,000 1,100,000 - - - - - 310,000 310,000 - 1,250,000 1,560,000 - Total General Government - 460,000 8,347,000 1,093,800 - - 1,093,800 - 310,000 310,000 - 7,403,200 8,807,000 -
Protection To Persons & Property Fire Swiss Phone Pagers (4) 3,000 - 3,000 3,000 - 3,000 - Helmets (4) 2,000 - 2,000 2,000 - 2,000 - Bunker gear (4 sets) 8,000 - 8,000 8,000 - 8,000 - Fire Hall # 1 Roof Refurbish/Replacement 50,000 50,000 50,000 - 50,000 - Fire Hall # 2 Interior Upgrades 8,000 8,000 8,000 - 8,000 - Fire Apparatus 600,000 600,000 600,000 - 600,000 ------Total Fire - 671,000 ------671,000 671,000 - - 671,000 - Police ------Total Emergency Measures ------Building Dept. - - - - - Total Building ------Total Protection To Persons & Property - 671,000 ------671,000 671,000 - - 671,000 -
26 Town of Tecumseh Proposed 2017 Lifecycle Budget
Uses of Funds Sources of Funds Unfinanced Transfer to Owners/ Total Total Unfinanced Capital Reserve/ Sale of Other Other Reserve Reserve & Long Term From Capital Dec. 31/16Est Expenditures Reserve Fund Grants Property Munic. Revenues Funds Reserves Reserve Funds Debt Taxation/Rates Revenues Dec. 31/17 Transportation Services Roads - - - - - Asphalt 1,160,000 - 1,160,000 1,160,000 - 1,160,000 - Traffic Signal Reconstruction (Riverside/Lesperance) 140,300 - 140,300 140,300 - 140,300 - Tecumseh Road CIP - Phase 1 93,100 - 93,100 93,100 - 93,100 - Tecumseh Road CIP - Phase 2 47,000 47,000 47,000 - 47,000 - Pulleyblank-Crowder-Moro Sanitary Sewer 1,480,600 - 1,480,600 1,480,600 - 1,480,600 - 8th Concession Trunk Sanitary & Watermain Ph1 1,337,300 - 1,337,300 1,337,300 - 1,337,300 - County Rd 19 / Jamsyl Drive Intersection 75,000 - 75,000 75,000 - 75,000 - Manning Road/ETLD Drain Relocation - Phase 2 50,000 - 50,000 50,000 50,000 - Manning Road Road Reconstruction - Phase 3 180,000 180,000 180,000 - 180,000 - South Talbot Road Reconstruction 90,000 - 90,000 90,000 - 90,000 - Rossi Drive Sanitary Sewer 77,500 - 77,500 77,500 - 77,500 - Public Works Storage Shed Upgrades 5,000 - 5,000 5,000 - 5,000 - Public Works Building Roof 40,000 - 40,000 40,000 - 40,000 - Public Works Garage Heating Unit 5,000 - 5,000 5,000 - 5,000 - Tandem Axle Truck 250,000 - 250,000 250,000 - 250,000 - - - - - Total Road Construction - 5,030,800 ------5,030,800 5,030,800 - - 5,030,800 -
Debt payment - re 2005 debt 159,500 - - 159,500 159,500 - Debt payment - re 2006 debt 144,700 - - 144,700 144,700 - Debt payment - re 2007 debt 128,900 - - 128,900 128,900 - Debt payment - re 2008 debt 116,300 - - 116,300 116,300 - Debt payment - re 2009 debt 59,500 - - 59,500 59,500 - Debt payment - re 2010 debt 49,400 - - 49,400 49,400 - Debt payment - re 2011 debt 38,900 - - 38,900 38,900 - Debt payment - re 2012 debt 22,300 - - 22,300 22,300 - Debt payment - re 2013 debt 4,900 - - 4,900 4,900 - Total Road Debt 724,400 ------724,400 724,400 -
Total Road Construction & Debt - 5,755,200 ------5,030,800 5,030,800 - 724,400 5,755,200 ------Bridges Sullivan Creek at 12th Concession (1004) 327,000 - 327,000 327,000 - 327,000 - Townline Road Drain at 6th Concession Road (1014) 347,500 - 347,500 347,500 - 347,500 - Merrick Creek at 8th Concession Road (1013) 326,500 - 326,500 326,500 - 326,500 - Culvert #1: Riverside Drive abandonment 12,000 - 12,000 12,000 - 12,000 - Culvert #7: Desro Drive (CR19 Works) replacement 23,000 - 23,000 23,000 - 23,000 - Culvert #8: Jamsyl Drive (CR19 Works) replacement 332,000 - 332,000 332,000 - 332,000 - Culvert #46: S. Talbot Rd replacement - engineering 40,000 - 40,000 40,000 - 40,000 - Culvert #47: S. Talbot Rd replacement - engineering 20,000 20,000 20,000 - 20,000 - Culvert #58: 10th Concession Road replacement 120,000 120,000 120,000 - 120,000 - Culvert #60: 10th Concession Road replacement 125,000 125,000 125,000 - 125,000 - Culvert #62: 10th Concession Road replacement 125,000 125,000 125,000 - 125,000 - Culvert #67: 11th Concession Road replacement 115,000 115,000 115,000 - 115,000 - Total Bridge Construction - 1,913,000 ------1,913,000 1,913,000 - - 1,913,000 -
Debt payment - re 2005 debt 54,000 - - 54,000 54,000 - Debt payment - re 2006 debt 5,800 - - 5,800 5,800 - Debt payment - re 2007 debt 7,300 - - 7,300 7,300 - Debt payment - re 2008 debt 6,700 - - 6,700 6,700 - Debt payment - re 2009 debt 3,600 - - 3,600 3,600 - Debt payment - re 2010 debt 3,100 - - 3,100 3,100 - Debt payment - re 2011 debt 2,400 - - 2,400 2,400 - Debt payment - re 2012 debt 1,600 - - 1,600 1,600 - Debt payment - re 2013 debt 400 - - 400 400 - Total Bridge Debt 84,900 ------84,900 84,900 -
Total Bridge Construction & Debt - 1,997,900 ------1,913,000 1,913,000 - 84,900 1,997,900 -
27 Town of Tecumseh Proposed 2017 Lifecycle Budget
Uses of Funds Sources of Funds Unfinanced Transfer to Owners/ Total Total Unfinanced Capital Reserve/ Sale of Other Other Reserve Reserve & Long Term From Capital Dec. 31/16Est Expenditures Reserve Fund Grants Property Munic. Revenues Funds Reserves Reserve Funds Debt Taxation/Rates Revenues Dec. 31/17 Sidewalk General allowance 69,000 - 69,000 69,000 - 69,000 - CR11: Hwy 401 to NTR (Multi-Use Trail) 5,650 - 5,650 5,650 - 5,650 - Total Sidewalk - 74,650 ------74,650 74,650 - - 74,650 - Transit ------Total Transit ------Street Lighting ------Total Streetlights ------Total Transportation Services - 7,827,750 ------7,018,450 7,018,450 - 809,300 7,827,750 -
Environmental Services Storm Sewer Tecumseh Road CIP - Phase 1 10,000 10,000 10,000 - 10,000 - Tecumseh Road CIP - Phase 2 10,000 - 10,000 10,000 - 10,000 - Pulleyblank-Crowder-Moro Sanitary Sewer 748,900 - 748,900 748,900 748,900 - Stormwater Master Plan 600,000 - 600,000 600,000 - 600,000 - Rossi Drive Sanitary Sewer 35,000 - 35,000 35,000 - 35,000 - Manning Road/ETLD Drain Relocation - Phase 2 60,000 - 60,000 60,000 - 60,000 ------Total Storm Sewer - 1,463,900 ------1,463,900 1,463,900 - - 1,463,900 - Total Environmental Services - 1,463,900 ------1,463,900 1,463,900 - - 1,463,900 -
28 Town of Tecumseh Proposed 2017 Lifecycle Budget
Uses of Funds Sources of Funds Unfinanced Transfer to Owners/ Total Total Unfinanced Capital Reserve/ Sale of Other Other Reserve Reserve & Long Term From Capital Dec. 31/16Est Expenditures Reserve Fund Grants Property Munic. Revenues Funds Reserves Reserve Funds Debt Taxation/Rates Revenues Dec. 31/17 Recreation and Culture Parks Lacasse Washroom Building Upgrades 6,000 - 6,000 6,000 - 6,000 - Lacasse Grandstand Inspection 10,000 - 10,000 10,000 - 10,000 - Green Acres Interior Painting 5,000 - 5,000 5,000 - 5,000 - Soccer Artificial Turf (Canada 150 Grant) 1,200,000 600,000 300,000 900,000 300,000 300,000 - 1,200,000 - McAuliffe Artificial Infield Turf 500,000 250,000 250,000 250,000 250,000 - 500,000 - McAuliffe Power Upgrade 20,000 20,000 20,000 20,000 - Lakewood North Board Replacement 20,000 - 20,000 20,000 - 20,000 - Sports Fields Top Dressing Overseeding 15,000 - 15,000 15,000 - 15,000 - Park Bench Replacements 15,000 15,000 15,000 - 15,000 - Park Sign Replacements 15,000 15,000 15,000 - 15,000 - General Allocation 30,000 30,000 30,000 - 30,000 - Parks & Recreation Master Plan cfwd 75,000 75,000 75,000 - 75,000 - Parks & Recreation Master Plan Contingency 20,000 20,000 20,000 - 20,000 - Lakewood Historical Board cfwd 10,000 10,000 10,000 - 10,000 - Weston Park Tennis Court cfwd 50,000 50,000 50,000 - 50,000 - - - - - Park Improvements 1,991,000 - 850,000 - 300,000 1,150,000 - 841,000 841,000 - - 1,991,000 - County Road 34 by Malden 30,000 - 30,000 30,000 - 30,000 ------Trails 30,000 ------30,000 30,000 - - 30,000 - Tree Inventory cfwd 10,000 - 10,000 10,000 - 10,000 - Tree planting 30,000 30,000 30,000 30,000 - Reforestation 40,000 ------40,000 40,000 - - 40,000 - Pick-up 29,000 - 29,000 29,000 - 29,000 - Bobcat 40,000 40,000 40,000 - 40,000 - Tractor 35,000 - 35,000 35,000 - 35,000 - Mowers (4) 56,000 - 56,000 56,000 - 56,000 ------Fleet 160,000 ------160,000 160,000 - - 160,000 - Total Parks Construction 2,221,000 - 850,000 - 300,000 1,150,000 - 1,071,000 1,071,000 - - 2,221,000 - Lakewood Park - debt payment 696,500 - - 696,500 696,500 - Total Parks Construction & Debt - 2,917,500 - 850,000 - 300,000 1,150,000 - 1,071,000 1,071,000 - 696,500 2,917,500 - Arena Building Environmental Control System 30,000 - 30,000 30,000 - 30,000 - Replace 2 Roof Top AC/Heating Units 40,000 - 40,000 40,000 - 40,000 - Hot Water Pre-Heater cfwd 60,000 - 60,000 60,000 - 60,000 - Refurbish Dressing Room 11 cfwd 15,000 - 15,000 15,000 - 15,000 ------Total Arena - 145,000 ------145,000 145,000 - - 145,000 - Pool Remodel Pool Guard Room 15,000 - 15,000 15,000 - 15,000 - Sun Shade Shelters for viewers cfwd 30,000 - 30,000 30,000 - 30,000 ------Total Pool 45,000 ------45,000 45,000 - - 45,000 - Total Recreation - 3,107,500 - 850,000 - 300,000 1,150,000 - 1,261,000 1,261,000 - 696,500 3,107,500 - Cultural Services Library Cada Library HVAC 40,000 - 40,000 40,000 - 40,000 - Total Library - 40,000 ------40,000 40,000 - - 40,000 - Total Cultural Services - 40,000 ------40,000 40,000 - - 40,000 - Planning & Development Planning - - - - - Total Planning ------
29 Town of Tecumseh Proposed 2017 Lifecycle Budget
Uses of Funds Sources of Funds Unfinanced Transfer to Owners/ Total Total Unfinanced Capital Reserve/ Sale of Other Other Reserve Reserve & Long Term From Capital Dec. 31/16Est Expenditures Reserve Fund Grants Property Munic. Revenues Funds Reserves Reserve Funds Debt Taxation/Rates Revenues Dec. 31/17 Agriculture & Reforestation (Drains)
Manning Road/ETLD Drain Relocation - Phase 2 105,000 - 105,000 105,000 105,000 - 5021 Drain - Oldcastle Road Culvert 27,000 - - - 27,000 5028 Drain - East McPherson 46,000 75,000 95,000 95,000 26,000 26,000 121,000 0 5034 Drain - Baillargeon & East Townline 36,000 8,000 - - - 44,000 5036 Drain - Delisle West Branch 60,000 10,000 - - - 70,000 5040 Drain - Gzowski Upper & Lower S78 44,000 5,000 - - - 49,000 5041 Drain - East Townline(Pike Creek Outlet 36,000 6,000 - - - 42,000 5042 Drain - JC Smith 35,000 10,000 - - - 45,000 5045 Drain - Collins / Hwy #3 47,000 9,000 - - - 56,000 5046 Drain - East Townline (St. Clair) 96,000 15,000 - - - 111,000 5047 Drain - 7th Concession and Extension 51,000 18,000 - - - 69,000 5048 Drain - West Townline/Mooney Creek 202,000 10,000 - - - 212,000 5053 Drain - Mclean Hergott S78 92,000 70,000 162,000 162,000 - 162,000 - 5056 Drain - Sullivan Creek 70,000 15,000 - - - 85,000 5057 Drain - Eighth Conc Drain (South Talbot) 22,000 5,000 - - - 27,000 5058 Drain - Pike Creek S78 17,000 6,000 - - - 23,000 5060 Drain - Wellwood 21,000 5,000 - - - 26,000 5061 Drain - Oldcastle Rd & Branch - S78 20,000 15,000 - - - 35,000 5062 Drain - McPherson 24,000 10,000 - - - 34,000 5064 Drain - Walker Rd Culvert Oldcastle 43,000 - - - 43,000 5067 Drain - Banwell 35,000 5,000 - - - 40,000 5069 Drain - North Talbot (Mifflin) - 5,000 - - - 5,000 5071 Drain - South Talbo E & 12th line - 5,000 - - - 5,000 5072 Drains - Malden Rd W. (Dennis culvert) 15,000 8,000 - - - 23,000 5073 Drains - 11th Concession (Houston) 10,000 - - - 10,000 5076 Drain - 6th Concession - 10,000 - - - 10,000 New Drains 100,000 - 100,000 100,000 100,000 - Drain improvement deposits (19,600) - - - (19,600) Total Drains 1,019,400 540,000 - - - 257,000 257,000 - 231,000 231,000 - - 488,000 1,071,400 Total Planning & Development 1,019,400 540,000 - - - 257,000 257,000 - 231,000 231,000 - - 488,000 1,071,400
Total Tax Supported 1,019,400 14,110,150 8,347,000 1,943,800 - 557,000 2,500,800 - 10,995,350 10,995,350 - 8,909,000 22,405,150 1,071,400
30 Town of Tecumseh Proposed 2017 Lifecycle Budget
Uses of Funds Sources of Funds Unfinanced Transfer to Owners/ Total Total Unfinanced Capital Reserve/ Sale of Other Other Reserve Reserve & Long Term From Capital Dec. 31/16Est Expenditures Reserve Fund Grants Property Munic. Revenues Funds Reserves Reserve Funds Debt Taxation/Rates Revenues Dec. 31/17 Rate-Supported Sanitary Sewers Tecumseh Road CIP - Phase 1 5,400 - 5,400 5,400 5,400 - Tecumseh Road CIP - Phase 2 3,000 - 3,000 3,000 3,000 - Pulleyblank-Crowder-Moro Sanitary Sewer 874,500 625,000 625,000 249,500 249,500 874,500 - 8th Concession Trunk Sanitary & Watermain Ph1 2,167,000 - - 2,167,000 2,167,000 - Cedarwood Sanitary PS - Repairs 70,000 - 70,000 70,000 70,000 - Sylvestre Sanitary PS - Repairs 13,000 - 13,000 13,000 13,000 - St Alphonse Sanitary PS - Repairs 3,000 - 3,000 3,000 3,000 - Cedarwood Sanitary, Meter #1 - Repairs 10,000 - 10,000 10,000 10,000 - NTR Sanitary Flume, Meter #4 - Repairs 6,500 - 6,500 6,500 6,500 - 8th Concession Flume, Meter #5 - Repairs 4,500 - 4,500 4,500 4,500 - Manning Road/ETLD Drain Relocation - Phase 2 20,000 - 20,000 20,000 20,000 - Rossi Drive Sanitary Sewer 42,500 - 42,500 42,500 42,500 - County Road 11 (North) Sanitary Sewer 125,000 - 125,000 125,000 125,000 - Collection system rehabilitation 1,400,000 1,300,000 1,300,000 100,000 100,000 1,400,000 - - - - - Total Sanitary Sewer Construction - 4,744,400 - 1,300,000 - 625,000 1,925,000 652,400 - 652,400 2,167,000 - 4,744,400 - Sanitary Sewers 1,311,488 - - 1,311,488 1,311,488 - Fleet 60,000 - - 60,000 60,000 - Facilities 350,000 - - 350,000 350,000 - Rate Stabilization 25,000 - - 25,000 25,000 - Total Lifecycle/Capital - - 1,746,488 ------1,746,488 1,746,488 - Debt payment - re 2007 debt 380,500 - 380,500 380,500 380,500 - Debt payment - re 2008 debt 165,800 - 165,800 165,800 165,800 - Debt payment - re 2009 debt 279,800 - 279,800 279,800 279,800 - Debt payment - re 2010 debt 258,600 - 258,600 258,600 258,600 - Debt payment - re 2012 debt 57,600 - 57,600 57,600 57,600 - Debt payment - re 2012 debt NTR 176,000 176,000 176,000 - 176,000 - Debt payment - re 2015 debt NTR Brendan/Binder 14,200 14,200 14,200 - 14,200 - Debt payment - re 2016 debt NTR Burke/Outer/Morro 55,800 55,800 55,800 - 55,800 - Debt payment re internal borrowing Lakewood pump 200,000 - 200,000 200,000 200,000 - Total Sanitary Sewer Debt - 1,588,300 - - - 246,000 246,000 1,342,300 - 1,342,300 - - 1,588,300 - Total Sanitary Sewers - 6,332,700 1,746,488 1,300,000 - 871,000 2,171,000 1,994,700 - 1,994,700 2,167,000 1,746,488 8,079,188 - Water Tecumseh Road CIP - Phase 1 28,000 - 28,000 28,000 28,000 - Tecumseh Road CIP - Phase 2 16,000 - 16,000 16,000 16,000 - Pulleyblank-Crowder-Moro Sanitary Sewer 491,600 - 491,600 491,600 491,600 - 8th Concession Trunk Sanitary & Watermain Ph1 1,037,500 - 1,037,500 1,037,500 1,037,500 - Water Metering Facilities Repairs 85,000 - 85,000 85,000 85,000 - Mack Court Watermain Replacement - cfwd 70,000 - 70,000 70,000 70,000 - Lacasse Park Watermain Replacement - cfwd 110,000 - 110,000 110,000 110,000 - Tecumseh Road Watermain Abandonment 72,000 - 72,000 72,000 72,000 - Manning Road/ETLD Drain Relocation - Phase 2 25,000 - 25,000 25,000 25,000 - Rossi Drive Sanitary Sewer 25,000 - 25,000 25,000 25,000 - County Road 11 (North) Sanitary Sewer 6,000 - 6,000 6,000 6,000 - Environmental Building Roof Replacement 50,000 - 50,000 50,000 50,000 - Pick-Up Truck 32,000 - 32,000 32,000 32,000 - Utility Trailer 2,600 - 2,600 2,600 2,600 - Tools/equipment 10,000 - 10,000 10,000 10,000 - Meter purchases 45,000 - 45,000 45,000 45,000 - ERT installation 40,000 - 40,000 40,000 40,000 - Total Water Construction - 2,145,700 - - - - - 2,111,100 34,600 2,145,700 - - 2,145,700 - Water Surplus 1,598,195 - - 1,598,195 1,598,195 - Fleet 60,000 - - 60,000 60,000 - Facilities 85,000 - - 85,000 85,000 - Rate Stabilization 30,000 - - 30,000 30,000 - Total Lifecycle/Capital - - 1,773,195 ------1,773,195 1,773,195 - Debt payments - - - - Total Water - 2,145,700 1,773,195 - - - - 2,111,100 34,600 2,145,700 - 1,773,195 3,918,895 -
Total Rate Supported - 8,478,400 3,519,683 1,300,000 - 871,000 2,171,000 4,105,800 34,600 4,140,400 2,167,000 3,519,683 11,998,083 -
Total Tax and Rate Supported 1,019,400 22,588,550 11,866,683 3,243,800 - 1,428,000 4,671,800 4,105,800 11,029,950 15,135,750 2,167,000 12,428,683 34,403,233 1,071,400
31 Section 5 Reserves
Page
Glossary 2
Highlights 2
Reserve Policy Requirement 5
Summary of Reserves and Reserve Funds 6
Reserve and Reserve Fund Budget 8
2017 Business Plan & Budget Section 5 Reserves
OVERVIEW
Glossary
Reserve A reserve is an allocation of accumulated net revenues. Reserves can be established for any predetermined purpose and applied for that purpose at the discretion of council. Reserve Fund A reserve fund is established to account for assets that have been segregated for a specific purpose, either voluntarily or because of legal or contractual reasons. Discretionary These are established whenever council wishes to earmark funds to finance a Reserve Fund future project for which it has the authority to spend money. A municipality may, by by-law, provide that the money raised for a reserve fund be applied to another purpose. Obligatory These must be created whenever a statute requires revenues received for Reserve Fund special purposes are segregated from the general revenues of the municipality.
Highlights
Funding included in budget estimates are based on normal annual projected works and pre-approved projects. As per policy, any allocation of new funds for specific projects will be first brought before Council for approval.
Budgeted reserve and reserve fund (Reserves) balances at the end of 2017 are projected to be $28.7M which compares to $ 30.1M for 2016 (estimate), $29.8M for 2015 and $28.6M for 2014.
Major balances in millions of dollars, projected to December 31, 2017 include: Water $ 9.6 Lifecycle (LC) $ 9.3 Infrastructure $ 3.4 Tax Rate Stabilization $ 3.0 Sanitary Sewer $ 1.8 Post-Retirement Benefits $ 1.7 Development Charges $ (2.1) Balance $ 2.0 $ 28.7
The following chart shows a ten year history of reserve and reserve fund year-end balances by Reserves, Discretionary Reserve Funds and Obligatory Reserve Funds. In addition, 2004 has been included to show a comparison to the year prior to the implementation of the Lifecycle Plan in 2005.
2017 Business Plan & Budget 2 Section 5 Reserves
Reserve and Reserve Fund Historical Balances 35,000,000
30,000,000
25,000,000
20,000,000 Total Reserves 15,000,000 Discretionary RF
10,000,000 Obligatory RF
5,000,000
‐ 2004 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 ‐5,000,000
Development Charge (DC) funds are the main category making up Obligatory RF balances. For those projects where DC funds available are insufficient to fund projects, temporary funding has been provided from other reserves. As DC revenue is received funds are transferred to reduce the unfinanced DC balances. These unfinanced balances, as reported in Financial Services Report No11/16 “2015 Development Charge Reserve Fund Statement”, are:
Roads $ 1,315,000 Wastewater $ 8,194,000 Watermain $ 455,000 Recreation – Outdoor $ 555,000 Studies $ 621,000 Total $ 11,140,000
As can be seen above Wastewater has a significant deficit; this has typically been funded by the Sanitary RF. The Sanitary RF is not expected to be sufficient to fund 2017 and 2018 debt costs resulting in the Wasterwater DC showing an increasing deficit. Administration expects to draw down the deficit as long term debt falls off beginning in 2017 and development charge revenues increase with an expected increase in development.
2017 Business Plan & Budget 3 Section 5 Reserves
The budget anticipates funding $15.5 million for operating and capital purposes in 2017. Major items expected to be funded include:
Storm sewer construction $ 0.9M Bridge construction $ 1.9M Road construction & resurfacing $ 4.8M Fleet/Fire Apparatus $ 1.0M Watermain construction $ 1.9M Sanitary sewer construction $ 0.7M Sanitary sewer debt $ 1.3M
The Hydro Electric reserve fund has been the main source for funding professional services related to special ongoing legal matters. This reserve fund was depleted in 2016 and therefore an additional $340K was required from the Tax Rate Stabilization Reserve.
The Tax Rate Stabilization reserve is projected to have a balance of $3.0M. Contributions are made annually from bank interest and dividend income over base budget amounts. Base budgets are used for those sources of revenue that are subject to significant fluctuation due to factors outside the Town’s control. In 2017 transfers out are expected to be for the special ongoing legal matters.
The Infrastructure (Capital) reserve balance is estimated to be $3.4M. The 2015 budget implemented a special New Infrastructure Levy (NIL). The NIL is to be contributed to the Infrastructure Reserve to partially address funding shortfalls required for constructing new infrastructure. In 2015 and 2016, contributions were $200,000 and $700,000 respectively. For the 2017 budget, it is proposed that the contribution be increased by $400,000 to $1,100,000. For 2017 and 2018, it is proposed that $100,000 be added to each year at which point the $1,300,000 target will be fully implemented.
A new Community Improvement Plan (CIP) reserve was established in 2015 to manage CIP funding. The 2017 budget includes $75,000 to fund grant amounts; the unused portion of this grant will be allocated to the reserve. The target annual allocation required to effectively promote the CIP was reviewed in 2016 and a $150K one-time re-allocation was made from the Strategic Issues LC to the CIP reserve.
Actual reserve transfer amounts will be determined as costs are incurred.
2017 Business Plan & Budget 4 Section 5 Reserves
Reserve Policy Requirement
One of the key long term strategic issues for sound financial planning states “Reserves offer liquidity which enhance the municipality’s flexibility in addressing operating requirements” and permit the municipality to “fund capital projects internally, allowing it time to access debt markets and take advantage of favourable conditions”.1
In determining the ideal level of reserves, several factors should be taken into account, such as: Replacement requirements of existing infrastructure New infrastructure requirements Debt and reserve policies Expenditure/service levels Economic climate
Our preliminary review indicates the Town is in reasonable good shape but consideration needs to be given to formalizing policy and targets for Reserves.
1 Municipal Study – 2011, BMA Consulting Inc., 2011, p. 55.
2017 Business Plan & Budget 5 Town of Tecumseh Summary of Reserves and Reserve Funds Proposed 2017 Budget
The schedules below provide information about amounts that are available to offset future revenue requirements and amounts that have been set aside to finance future expenditures.
Projected Estimated Projected Actual Balance Balance Net Activity Balance 12/31/15 12/31/16 2017 12/31/17 Reserves 18,878,100 19,351,000 (1,971,296) 17,379,704
Discretionary Reserve Funds 10,260,200 12,845,000 252,683 13,097,683
Obligatory Reserve Funds 648,300 (2,087,000) 338,300 (1,748,700) TOTAL 29,786,600 30,109,000 (1,380,313) 28,728,687
The following schedules provide detailed information on Reserves, Obligatory Reserve Funds and Discretionary Reserve Funds.
Projected Estimated Projected Reserves Purpose Source of Funding Actual Balance Balance Net Activity Balance 12/31/15 12/31/16 2017 12/31/17 Long-term funding for Budget allocation and proceeds from Capital 1,409,800 2,025,000 1,356,900 3,381,900 capital projects disposal of assets Long-term funding for Budget allocation and proceeds from Lifecycle * 13,910,000 12,867,000 (3,540,996) 9,326,004 Lifecycle costs disposal of assets Reorganization costs Working Capital and special project Special project surplus funds 106,900 100,000 150,000 250,000 carry forward costs
Smoothing tax rate impacts due to Budget allocations of excess interest Tax Rate Stabilization 2,241,400 2,958,000 63,800 3,021,800 unusual/unexpected and dividend income above base levels requirements
Encourage Community Improvement Plan development in the Budget allocation 40,000 230,000 - 230,000 downtown 2nd pump for West St. West St. Louis Pump Louis development Developer contributions 284,300 285,000 - 285,000 area Fund payout of sick One time contribution by Sandwich Sick Pay 645,200 645,000 - 645,000 leave on retirement South on amalgamation Offset possible future rate increases or Administration department Insurance 211,000 211,000 - 211,000 establishing self budget provision insurance reserve Special publication Fire Education & Awareness education and Firefighter fundraising events 9,000 9,000 - 9,000 promotion
Art work and General Purpose Budget allocation 20,500 21,000 (1,000) 20,000 environment protection
Total 18,878,100 19,351,000 (1,971,296) 17,379,704 * Lifecycle reserves include individual reserves for the following categories: Arenas; Bridges & Culverts; Buildings; Community Trails; Drains; Elections; Fire Apparatus; Fire SCBA; Fleet; Information Technology; New Lifecycle Issues; Outdoor Pool; Park Development; Reforestation; Roads; Sidewalks; Storm Sewers; One Time Strategic Issues; Transit
6 Town of Tecumseh Summary of Reserves and Reserve Funds Proposed 2017 Budget
Projected Estimated Projected Discretionary Purpose Source of Funding Actual Balance Balance Net Activity Balance Reserve Funds 12/31/15 12/31/16 2017 12/31/17 Possible additional Proceeds on transfer of hydro utilities funding for Manning to Essex Power Hydro Electric Commission (HEC) Rd. expropriation and 161,700 - - - special project funding
Capital purchases, fleet Annual budget transfer. Based on rate Water replacement and study 9,327,000 9,600,000 (19,005) 9,580,995 Lifecycle
Capital purchases Annual budget transfer. Based on rate Sanitary Sewer (1,073,700) 1,559,000 233,788 1,792,788 study Waterfront park Transfer from Capital reserve Waterfront Park 194,600 - - - development Partial funding post Annual budget transfer Post Retirement Benefits 1,650,600 1,686,000 37,900 1,723,900 retirement benefits Total 10,260,200 12,845,000 252,683 13,097,683
Projected Estimated Projected Obligatory Purpose Source of Funding Actual Balance Balance Net Activity Balance Reserve Funds 12/31/15 12/31/16 2017 12/31/17 Park improvements and Developer contributions Parkland Development 365,000 378,000 16,500 394,500 expansions Environmentally Federal/Provincial gas tax contribution Gas Tax sustainable - - - - infrastructure Growth-related capital Developer contributions requirements for water, Development Charges sewer, police, fire, 283,300 (2,465,000) 321,800 (2,143,200) studies, recreation
Total 648,300 (2,087,000) 338,300 (1,748,700)
7 Town of Tecumseh Proposed 2017 Reserve and Reserve Fund Budget
Est. Balance Transfer (To) From From Balance RESERVES @ From Other Current Capital From Interest 2017 To To 2017 @ Dec 31/16 Reserve Operations Operations Developers Earned Revenues Current Capital Expenditures Dec 31/17
General Reserves Sick/Vacation Pay 645,000 00645,000 Arena 0 000 Working Fund 100,000 150,000 150,000 0 250,000 Tax Rate Stabilization 2,647,000 213,800 213,800 150,000 150,000 2,710,800 Health ASO 291,000 00291,000 Meeting Investigator 20,000 0020,000 Fire Education and awareness 9,000 009,000 Insurance 211,000 00211,000 Infrastructure 2,025,000 287,900 28,500 1,100,000 1,128,500 59,500 59,500 3,381,900 Community Improvement Plan 230,000 00230,000 Cada Complex Art Work 21,000 0 1,000 1,000 20,000 West St. Louis Pump 285,000 00285,000 General Reserves 6,484,000 287,900 392,300 1,100,000 0 0 1,492,300 210,500 0 210,500 8,053,700
Lifecycle Reserves Arenas 787,000 198,400 37,000 118,000 155,000 145,000 145,000 995,400 Bridges and culverts 208,000 390,000 390,000 1,913,000 1,913,000 -1,315,000 Buildings 603,000 175,000 175,000 148,000 148,000 630,000 Community trails 95,000 50,000 50,000 30,000 30,000 115,000 Drains 78,000 70,000 70,000 231,000 231,000 -83,000 Elections 31,000 16,000 16,000 1,500 1,500 45,500 Fire Apparatus 1,136,000 174,000 174,000 600,000 600,000 710,000 Fire Equipment 279,000 45,000 45,000 13,000 13,000 311,000 Fleet 753,000 497,000 497,000 444,600 444,600 805,400 Information Technology 500,000 133,000 133,000 310,000 310,000 323,000 New lifecycle issues 459,000 100,000 100,000 0 559,000 Outdoor Pool 191,000 55,000 55,000 45,000 45,000 201,000 Park development 1,061,000 310,000 310,000 841,000 841,000 530,000 Reforestation 132,000 30,000 30,000 40,000 40,000 122,000 Roads 5,553,000 4,160,000 4,160,000 23,800 4,730,800 4,754,600 4,958,400 Sidewalks 174,000 74,000 74,000 74,650 74,650 173,350 Storm sewers 413,000 820,000 820,000 1,463,900 1,463,900 -230,900 One Time Strategic Issues 97,000 50,000 50,000 15,000 15,000 132,000 Transit 317,000 100,000 100,000 73,146 73,146 343,854 Lifecycle Reserves 12,867,000 198,400 37,000 7,367,000 0 0 7,404,000 113,446 11,029,950 11,143,396 9,326,004
Grand Total Reserves 19,351,000 486,300 429,300 8,467,000 0 0 8,896,300 323,946 11,029,950 11,353,896 17,379,704
8 Town of Tecumseh Proposed 2017 Reserve and Reserve Fund Budget
Est. Balance Transfer (To) From From Balance RESERVE FUNDS @ From Other Current Capital From Interest 2017 To To Capital 2017 @ Dec 31/16 Reserve Operations Operations Developers Earned Revenues Current Projects Expenditures Dec 31/17
Discretionary Reserve Funds Hydro Electric Commission (HEC) 0 00 0 0 Water 2,403,000 186,700 1,598,195 54,100 1,652,295 23,800 1,976,100 1,999,900 2,242,095 Water - Facilities 6,744,000 85,000 151,700 236,700 135,000 135,000 6,845,700 Water rate stabilization 453,000 30,000 10,200 40,200 0 493,200 Sanitary Sewers 769,000 530,800 1,311,488 17,300 1,328,788 23,800 1,994,700 2,018,500 610,088 Sanitary Sewer - Facilities 691,000 350,000 15,500 365,500 0 1,056,500 Sanitary Sewer - Rate Stabilization 99,000 25,000 2,200 27,200 0 126,200 Waterfront Park 0 00 0 0 Post retirement benefits 1,686,000 37,900 37,900 0 1,723,900 Discretionary Reserve Funds 12,845,000 717,500 0 3,399,683 0 288,900 3,688,583 47,600 4,105,800 4,153,400 13,097,683
Obligatory Reserve Funds Studies -117,000 87,700 -2,600 85,100 0 -31,900 Fire 218,000 43,300 4,900 48,200 0 266,200 Police 24,000 17,800 500 18,300 0 42,300 Roads 0 -287,900 287,900 0 287,900 0 0 Wastewater -2,923,000 -530,800 530,800 -65,800 465,000 0 -2,988,800 Water 0 -186,700 186,700 0 186,700 0 0 Library 56,000 19,500 1,300 20,800 0 76,800 Outdoor Recreation 0 -198,400 198,400 0 198,400 0 0 Indoor Recreation 277,000 209,000 6,200 215,200 0 492,200 Development Charges -2,465,000 -1,203,800 0 0 1,581,100 -55,500 1,525,600 0 0 0 -2,143,200 Gas Tax 0 00 0 0 Parkland 378,000 8,000 8,500 16,500 0 394,500 Total Obligatory Reserve Funds -2,087,000 -1,203,800 0 0 1,589,100 -47,000 1,542,100 0 0 0 -1,748,700
Grand Total Reserve Funds 10,758,000 -486,300 0 3,399,683 1,589,100 241,900 5,230,683 47,600 4,105,800 4,153,400 11,348,983
Grand Total Reserve & Reserve Funds 30,109,000 0 429,300 11,866,683 1,589,100 241,900 14,126,983 371,546 15,135,750 15,507,296 28,728,687
9
Police Services Board 2017 Proposed Budget November 17, 2016
Presented by:
Christopher Hales, Chair Tecumseh Police Services Board
Inspector Glenn Miller Essex County OPP Policing Our Community in 2017
. Tecumseh Police Services Board . Budget Drivers . Contract Services . Comparative Policing Costs . OPP Strategic Plan . Tecumseh OPP – Goals & Activities
. Trends
. PSB Local Initiatives . 2017 Proposed Budget . Police Services Board . Police
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 2 Tecumseh Police Services Board
. Section 10 Board as required by the Police Services Act . Board is responsible for the provision of adequate and effective police services in the Town . 5 member board:
Mayor Mayor Gary McNamara 1 Member of Council Deputy Mayor Joe Bachetti 1 Community Member appointed Fred Stibbard by Council 2 Members appointed by Christopher Hales Province Eleanor Groh
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 3 Budget Drivers
. Year 3 of 6-year contract . 2016 OPP wage adjustment has been included . Maintain current service levels
. CPI is 1.8% . Revision of Police Services Act in 2017 . New Billing Model . Final phase-in reduction of approximately $400,000
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 4 Contract Services
. OPP contract is for 6 year term (2015-2020) . Cost allocation in contract is comprised of: 1. Base Service 2. Calls for Service . OPP Wage Settlements
. 2015 – 2.65% . 2016 – 1.95% . 2017 – 1.90% . 2018 – 1.75% Reconciliation to be completed by 2018.
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 5 Comparative Policing Costs – 2015 [lowest to highest by per capita cost]
Per Per Capita Rank Police Service Household Cost Cost 1 Lakeshore $147 $366 2 Kingsville $168 $417 3 Tecumseh $193 $515 4 Essex $204 $450
5 Leamington $227 $605 6 Amherstburg* $251 $667 7 LaSalle* $263 $747 8 Windsor* $454 $968 Source: Ministry of Municipal Affairs * Section 31 Municipal Police Forces (not OPP served)
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 6 Comparative Policing Costs [Cost per Capita]
$500
$450
$400
$350
$300 2011 $250 2012 $200 2013
2014 $150 2015
$100
$50
$0
Source: MPMP, Statistics Canada, MMA & Municipal Websites
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 7 OPP 2014-2016 Strategic Plan
VISION: Safe Communities… A Secure Ontario MISSION: Committed to public safety, delivering proactive and innovative policing in partnership with our communities.
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 8 Tecumseh OPP Goals & Activities
. Crime prevention and reduced victimization in our communities . Investigative excellence through intelligence-led policing . Excellence in the response to and management of our major investigations, critical incidents and emergencies
. Save lives and reduce crime on our highways, waterways and trails . Focus external communications, including an awareness of the OPP’s mandate, to our communities and stakeholders
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 9 Tecumseh OPP Goals & Activities
. Community Policing . Park Watch Programs . Dedicated Foot Patrols . High School Resources . Calls for service involving persons with mental health issues or in a mental health crisis through engagement and education . Marine Safety and Security through education and enforcement . **Reducing 911 “Pocket Dials” through engagement and education
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 10 Tecumseh OPP Goals & Activities . Amethyst Award . The Ontario Honours and Award Secretariat, Ministry of Citizenship and Immigration & International Trade, awarded the Essex County OPP Mental Health Response Unit (MHRU) with the prestigious Amethyst Award for the creation of the OPP Mental Health Response Unit. . This unit has remained strategically focussed and proactive in its approach to ensure the safety and well-being of our citizens. . Project Safe Trade . Pilot project for Internet Purchase Exchange Zone launched at the Tecumseh OPP Detachment. . Designated parking spots are being used and positive community feedback has been received. . Anticipate a consistent reduction in internet related crimes along with an increase in the reporting of these incidents.
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 11 TRENDS: Calls for Service 2012 - 2015
Calls for Service
4,200
4,100
4,000
3,900
3,800
3,700
3,600 2012 2013 2014 2015
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 12 TRENDS: Drug Crime 2012 - 2015
Drug Related Crime
60
50
40
30
20
10
0 2012 2013 2014 2015
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 13 TRENDS: Property Crime 2012 - 2015
Property Crime
440
420
400
380
360
340
320 2012 2013 2014 2015
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 14
TRENDS: Violent Crime 2012 - 2015
Violent Crime
120
100
80
60
40
20
0 2012 2013 2014 2015
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 15 PSB Local Initiatives
1. Community Policing 2. Park Watch Program 3. Dedicated Foot Patrol
4. High School Resource Officer
5. Mental Health Response Unit
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 16 POLICE SERVICES BOARD
2017 Expenditures
. $46,150 [2016 $43,112], increase of $3,038 or 7.1% . One-time increase to Professional Development for educational and/or governance activities related to revision of Police Services Act in 2017.
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 17 POLICE
2017 Revenues
. $186,400 [2016 $216,100] . Decrease of $29,700 or 13.7% . Revenues from User Charges & Fines . Decrease of $25,000 or 62.5% in OPP Reports & Clearances resulting from alignment of Town Fee Schedule with OPP Fee Schedule in 2016 . Decrease in False Alarm Charges & Parking Fines to reflect activity level
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 18 POLICE
2017 Expenditures
. $3,357,884 [2016 $3,755,390], 10.6% decrease . Contract . Gross expenditures in 2017 of $3,300,000 vs $3,700,000 for 2016 . Decrease of $400,000 or 10.8% reflects: . 3rd year of phase-in of new OPP Billing Model . Reconciliation of previous years’ costs & other allowances . Arbitrated wage settlement with OPPA 2015-2018
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 19 Discussion – Q&A
Community Policing Educational Campaign Thank You Media Launch of Project Safe Trade April 22, 2016
Police Services Board – 2014 Proposed Budget Police Services Board - 2017 Proposed Budget 20 2017 Proposed Business Plan & Budget
Presentation to Town Council November 8, 2016
2017 Proposed Business Plan & Budget 1
2017 Proposed Budget o Overview – Chief Administrative Officer o Budget – Treasurer & Deputy Treasurer • Budget Book • Operations o General o Water/Wastewater • Lifecycle • Reserves • Conclusion • Q & A
2017 Proposed Business Plan & Budget 2
1 Budget Purpose
• Statement of municipal policies & priorities • Key instrument of financial management & control • Basis for determining amount of taxation levy
2017 Proposed Business Plan & Budget 3
Strategic Priorities – 2015-16…
1. Make the Town an even better place to live, work and invest through a shared vision for our residents and newcomers
2. Ensure the Town’s current and future growth is built upon the principles of sustainability and strategic decision-making
3. Integrate the principles of health and wellness into all plans and priorities
2017 Proposed Business Plan & Budget 4
2 …Strategic Priorities – 2015-16
4. Steward the Town‘s “continuous improvement” approach to municipal service delivery to residents and businesses
5. Demonstrate the Town’s leadership role in the community by promoting good governance and community engagement, by bringing together organizations serving the Town and the region to pursue common goals
2017 Proposed Business Plan & Budget 5
2016 Key Achievements…
Citizen Satisfaction Survey at 99% Implemented Town App—first municipality in North America Conducted By-election Sportsplex Expansion - Approved in Principle CIP 1st Year Tecumseh Road Streetscape Plan - Approved in Principle Approved Manning Road Secondary Plan – area specific DC Residential development projects progressing Planning for Canada 150 Projects & Celebrations Commenced Ward Boundary Review Recipient of 7th GFOA Distinguished Budget Award
2017 Proposed Business Plan & Budget 6
3 …2016 Key Achievements
Road & Sewer reconstruction in Oldcastle area Successful 41st CornFest Fifth Workplace Wellness Award received Discussion Papers Tabled for New Official Plan Introduced & revised several policies
2017 Proposed Business Plan & Budget 7
Budget Links
• Budget provides links & the financial resources to:
o Implement the business plan & achieve Strategic Plan goals & priorities o Effectively deliver mandated programs & services o Implement recommendations from Master Plans & Studies o Provide an Operational Work Plan to implement higher level plans o Establish & maintain established service levels
2017 Proposed Business Plan & Budget 8
4 2017 Budget Drivers…
• Special Purpose Initiatives o New Infrastructure Levy [NIL] o OPP Billing Model • Operations o Maintaining program & service levels o Collective Bargaining Agreements o Growth & Development • New Assessment • Building Permits • Development Charges • Inspection Services
2017 Proposed Business Plan & Budget 9
…2017 Budget Drivers
• Operations [cont’d] o Program & Service Delivery • Growth & development • Enhancements • Service levels • Staff Resources o Community Improvement Plan o Youth & Senior Advisory Committees o Utilities & Insurance
2017 Proposed Business Plan & Budget 10
5 2017 Budget External Forces
• Municipal Landscape o Infrastructure Grant Programs o Legislative Reviews & Reforms o Climate Change o Federal & Provincial Budget Uncertainty o What’s Next Ontario
2017 Proposed Business Plan & Budget 11
Developments Underway
• Estates of Lakewood Park… • Strawberry Ridge Phase 4… • Carmelita Court Townhomes… • Gridlock Solutions Condos…
2017 Proposed Business Plan & Budget 12
6 Development On the Horizon
• Development outlook o Manning Road Secondary Plan (Valente/Sylvestre) o Del Duca Industrial Subdivision o Tecumseh Hamlet Secondary Plan o Development proposals in the CIP area
2017 Proposed Business Plan & Budget 13
Considerations
• Strategic Priorities • Developing Solutions & Options • Capital Prioritization • Risk & Issues Management • Fiscally Responsible Decisions
2017 Proposed Business Plan & Budget 14
7 Allocation of Resources
• Manage service levels • Respond to service demands • Program & Service delivery & support • Effective & efficient service delivery • Quality assurance • Optimize technology • Outcome – citizen satisfaction
2017 Proposed Business Plan & Budget 15
Priorities
• New Infrastructure Levy [NIL] Reserve • Development readiness • Responsive to new investment • Continuous improvement focus • Project preparedness • Adapting to changes in local market • Positioned for continuing success
• Tecumseh excels as a Lifestyle Community
2017 Proposed Business Plan & Budget 16
8 2017 Proposed Business Plan & Budget Table of Contents 1. Transmittal 2. Overview 3. Operating 4. Lifecycle 5. Reserves 6. Police and Police Services Board 7. Presentation 8. Glossary & Acronyms
2017 Proposed Business Plan & Budget 17
2017 Business Plan & Budget - Overview
Section 2 Overview 1. Executive Summary 2. About Tecumseh 3. Budget Process 4. Preparation of Financial Information 5. Budget Reconciliation for PSAB Adjustments 6. Fiscal Policy 7. Summary of Funds 8. Financial KPI 9. MPMP 10.Organization Chart 11.Staffing Resources
2017 Proposed Business Plan & Budget 18
9 Council Consideration
• Municipal general tax levy $21.4M • Levy increase of 2.6% after growth • Consolidated levy increase ~ 3.0% expected • $55 Town increase on $250K home • $85 consolidated increase on $250K home • Market Value assessment (2016 CVA) • Ontario >23% increase • Tecumseh >14% increase o Assessment lags Province – should lead to reduced Education burden o Assessment growth beginning to increase
2017 Proposed Business Plan & Budget 19
Budget Process
• Department budgets formulated
• Administration review
• Table budget with Council • Council Review
• Council budget by-law approval
2017 Proposed Business Plan & Budget 20
10 2017 Proposed Tax Levy Impacts Summary
Table 1 ‐ LC 10‐Year Program complete ‐ New Infrastructure Levy initiated Projected Tax Levy Impacts
2016 2017 2018 2019 2020 2021 Proposed
Base Department Operations (excl Pay/Ben) 1.15% 1.28% 1.21% 0.38% 0.33% 0.31%
Service Level Enhancements 2.53% 0.59% 0.33% 0.45% 0.33% 0.00%
Payroll/Benefits 0.39% 0.99% 0.89% 0.90% 0.87% 0.84%
Police Services ‐6.01% ‐1.93% 0.35% 0.33% 0.54% 0.52%
Sub‐total ‐ Operating ‐1.94% 0.93% 2.78% 2.06% 2.07% 1.67%
Lifecycle 0.24% 1.09% 0.56% 0.67% 0.22% 0.21%
New Infrastructure Levy 2.42% 1.93% 0.46% 0.45% 0.99% 0.97%
Sub‐total ‐ Capital 2.66% 3.02% 1.02% 1.12% 1.21% 1.18%
Total 0.72% 3.95% 3.80% 3.18% 3.28% 2.85%
Assessment (Growth)/Loss ‐0.73% ‐1.35% ‐0.70% ‐0.67% ‐0.22% 0.00%
Total w/ Growth factor 0.00% 2.60% 3.10% 2.51% 3.06% 2.85%
2017 Proposed Business Plan & Budget 21
Outlook Years
• Debt levels and Pay As You Go • Post Retirement Liability and Reserve • Service Level Enhancements • Election • 5-Year Capital Plans + o Sportsplex Feasibility Study o Town Hall Expansion • Hydro – rates and impact of LED conversion
2017 Proposed Business Plan & Budget 22
11 Comparative Levy Forecasts
Table 2 ‐ Comparative levy forecasts Actual levy increases (bold and shaded in green) with projected levy increases from the 2012 to 2015 budgets
2014 2015 2016 2017 2018 2019 2020 2021
2012 Municipal Budget and projected 6.17% 3.23% 3.13% N/A N/A N/A N/A N/A future levy increases
2013 Municipal Budget and projected 6.88% 3.24% 1.91% 1.90% N/A N/A N/A N/A future levy increases
2014 Municipal Budget and 5.65% 2.67% 2.36% 1.89% 1.44% N/A N/A N/A projected future levy increases
2015 Municipal Budget and N/A 0.81% 2.18% 1.04% 1.10% 1.08% N/A N/A projected future levy increases
2016 Municipal Budget and N/A N/A 0.00% 0.21% 0.75% 1.96% 2.03% N/A projected future levy increases
2017 Proposed Municipal Budget and N/A N/A N/A 2.60% 3.10% 2.51% 3.06% 2.85% projected future levy increases
2017 Proposed Business Plan & Budget 23
Key Expenditure Impacts
• New Infrastructure Reserve $400,000 • Lifecycle $226,000 • OPP Contract service $(400,000) • Salaries/Benefits $375,000 o Service enhancements – 2.5 FTE’s - Section 2 (11) o Inflationary adjustments • Service Level Enhancements $30,000 o Roadside maintenance • Professional Fees – One-time $29,000 • Professional Development/Education $24,000 • Insurance $23,000
2017 Proposed Business Plan & Budget 24
12 Key Expenditure Impacts
Service Level Enhancements o Addition of a second Deputy Clerk – addressing increased legislative requirements and community initiatives o Extended Parks facilities operating hours, including evenings and weekends o Expansion of Recreation amenities, Lakewood Park o Additional resource hours to support drain maintenance o Addition of Intern reporting to CAO o Increased frequency and scope of roadside maintenance in rural areas
2017 Proposed Business Plan & Budget 25
Key Revenue Impacts
• Assessment Growth $180,000 • Supplementary Tax Revenue $100,000 • Building Permits $(25,000) • Penalty & Interest Income $(40,000)
2017 Proposed Business Plan & Budget 26
13 Operating Budget - Expenditures
2017 Proposed Business Plan & Budget 27
Operating Budget – Expenditures
2017 Proposed Business Plan & Budget 28
14 Operating Budget - Revenues
2017 Proposed Business Plan & Budget 29
2017 Tax Levy Change - $250K Home
2017 2016 Dollar Percent Levy Levy Difference Difference Municipal $1,852 $1,801 $51 2.81% County $1,168 $1,122 $46 4.07% Education $445 $457 $(12) (2.59)% Total $3,465 $3,381 $85 2.50%
• Assumes “average” Residential property which would experience an estimated Current Value Assessment phase-in increase of 3%, i.e. 2016 CVA of $243,000 becomes 2017 CVA of $250,000
2017 Proposed Business Plan & Budget 30
15 Tax Distribution - Residential
2017 Proposed Business Plan & Budget 31
Tax Distribution – Non-Residential
2017 Proposed Business Plan & Budget 32
16 2016 Comparative – Essex County
* ‐ Property Taxes calculated based on home with an assessed value of $200,000. Water and Sanitary Fees based on monthly consumption of 27 cubic meters.
2017 Proposed Business Plan & Budget 33
Rate Supported – Water & Wastewater
• Full Cost Recovery Rates as per 2015 Rate Study • Rate increase average residential user o 2017 $26.48 or 3.10% ($853.64 to $880.12) • Rate revenue o Wastewater $4.3M o Water $4.9M • Annual target capital funding required $4M+
2017 Proposed Business Plan & Budget 34
17 Rate Supported Operating Expenditures
2017 Proposed Business Plan & Budget 35
Rate Supported Transfer to Capital
Transfer to Capital ‐ Rates
3,952 3,729 4,000 3,512 3,520 3,402
('000) 3,274
3,500 Dollars 3,000
2,500
2,000
1,500
1,000
500
0 2014 Year End 2015 Year End 2016 Year End 2017 Proposed 2018 Forecast 2019 Forecast Actuals Actuals Forecast Budget
2017 Proposed Business Plan & Budget 36
18 Sanitary Sewer – Key Issues
• DC Funding shortfall $7M • Flood mitigation measures o Deferred re Lakewood Pump Station o OCIF $1.30M & CWWF $1.75M grant applications re $3.6M of I & I works o Rain shields in sanitary manholes • Subsidy programs • Backwater valve installation • Foundation drain disconnection • Water/Wastewater Master Plan update • Condition assessments pumps and metering stations
2017 Proposed Business Plan & Budget 37
Sanitary Sewer – Key Issues cont’d
• North Talbot Road (NTR) sewer area expansion continues • 8th Concession sewer area o Cost recovery by-law o Trunk construction • Study moving billing and collection in house
2017 Proposed Business Plan & Budget 38
19 Water Key Issues
• Declining consumption • Water/Wastewater Master Plan update • Watermain breaks o Cast iron watermain replacement o Anode installation program (80% reduction in breaks) • Safe Drinking Water Act • Study moving billing and collection in house • ERT’s complete in 2017 allows 100% drive by meter reads
2017 Proposed Business Plan & Budget 39
Capital Planning
• Needs studies/condition assessments including: o Roads, Bridges and Culverts o Pump and Metering Stations o Traffic Signal Infrastructure • Master Plans o Official Plan • Manning Road Secondary Plan Area • Tecumseh Hamlet Secondary Plan Area o Water & Wastewater o Stormwater (new for 2017) o Parks, Recreation and Trail o Transportation o Fire o CWATS
2017 Proposed Business Plan & Budget 40
20 Capital Planning – cont’d
• Capital Plans/Studies o Tecumseh Road Main Street CIP o Multi-Use Sportsplex Feasibility o County Wide Active Transportation Study (CWATS) o Lifecycle
2017 Proposed Business Plan & Budget 41
AMP Update
• Asset Management Plan V2 is in process To be completed in 2017
• Adding categories for V2 (fleet, facilities)
• Updating replacement costs
• Formulating 40 year plan
2017 Proposed Business Plan & Budget 42
21 AMP Update
• The Town has a significant investment in tangible capital assets
• Current estimated replacement costs:
Roads, Streetlights & Traffic Signals $ 173,068,000
Bridges & Culverts $ 31,313,000
Sanitary Sewers & Pump Stations $ 128,807,000
Storm Sewers & Pump Stations $ 179,234,000
Watermains, Metering Facilities & Tower $ 126,439,000
Fleet $ 7,825,000
Total $ 646,686,000
2017 Proposed Business Plan & Budget 43
Lifecycle/New Infrastructure Key Issues
• LC Annual requirement $7.6M vs $7.3M in 2016 o Bridge & Culverts < 3 metres $270K o Phase in of the above $270 and $200k from 2015 requirements • LC Adequacy o Storm system o Parks, Recreation and Trail enhancements • New Infrastructure Funding (NIL)Levy Target $1.3M o Development Charges $4M ($800K/year over 5 years) o CWATS $1.6M ($80K/year over 20 years) o Parks Master Plan $7.0M ($300K/year over 20 years ) (Update in 2017) o Trails and Pathways $2.4M ($120K/year over 20 years) (Study in 2017) o CIP – Town streetscape $20M plus(Phase in and engineering ongoing) o Town Hall expansion o Multi-Use Sportsplex $14.1M to $22.0M
2017 Proposed Business Plan & Budget 44
22 Capital Asset Strategy
• Project Prioritization (new for 2017) • Lifecycle Funding • New Infrastructure Levy • Pay as you go Policy o Annual interest on debt payments $0.7M o Interest on $11.2M Lakewood acquisition debt over 25 years $6.2M o Current debt balance $18M • Projects shovel ready for possible grant funding • Grant Funding o Impact on priorities o Stable source of revenue?
2017 Proposed Business Plan & Budget 45
Infrastructure Project Investments
• 2017 Capital Works Programs are being developed • Recommendations for proposed projects follows budget process • Estimated $11.9M expenditures o Asphalt $1.2M o Pulleyblank/Crowder/Morro $3.6M o Bridges & Culverts $1.96M o 8th Concession Trunk & Watermain Phase 1$4.5M o Watermain replacements $1.0M o Stormwater Master Plan $0.6M • Debt Payments $3.1M • Projects subject to grant funding o L’Essor Sports Field artificial turf o McAuliffe Park Sports Field artificial turf o I & I Sanitary Works
2017 Proposed Business Plan & Budget 46
23 Reserves Summary
Projected Estimated Projected Actual Balance Balance Net Activity Balance 12/31/15 12/31/16 2017 12/31/17 Reserves 18,878,100 19,351,000 (1,971,296) 17,379,704
Discretionary Reserve Funds 10,260,200 12,845,000 252,683 13,097,683
Obligatory Reserve Funds 648,300 (2,087,000) 338,300 (1,748,700) TOTAL 29,786,600 30,109,000 (1,380,313) 28,728,687
• Major balances end of year (millions of $) • Lifecycle $9.3 • Water $9.6 • Tax Rate Stabilization $3.0 • Infrastructure $3.1
2017 Proposed Business Plan & Budget 47
Reserves Key Impacts
• $15.1M to be used for operations & capital in 2017 • HEC balance has been depleted re legal issues, further legal fees to come from the Tax Rate Stabilization Reserve • Sanitary sewer DC balances are insufficient o Rate study shows $8M deficit reducing starting in 2018 • New Infrastructure Funding Levy(NIL) o See Lifecycle Key Issues re new funding
2017 Proposed Business Plan & Budget 48
24 Conclusion
• Review budget book format • Budget Deliberations o Budget Approval
2017 Proposed Business Plan & Budget 49
Discussions
Q & A
2017 Proposed Business Plan & Budget 50
25 Section 8 Glossary & Acronyms
GLOSSARY OF TERMS
Accrual Basis of Accounting – A method Business Improvement Area (BIA) – A of accounting that recognizes revenue as earned Business Improvement Area (BIA) is an and expenditures as incurred rather than waiting association of business people within a specified until cash is exchanged. district, who join together with official approval of the Town, in a self-help program aimed at Actual – Actual (as opposed to budget) stimulating business. revenues and expenditures for the fiscal year indicated. Canadian Union of Public Employees
Amortization – The gradual reduction of the (CUPE) – An association formed for protecting value of an asset or liability by some periodic the rights of its members, usually employees in the amount. In the case of an asset, it involves public sector.
expensing the cost of the item over its useful “life” Capital Budget – The Budget that provides for – the time period over which it can be used. the funding of the Town’s expenditures on capital
Assessment – The Municipal Property assets, i.e. assets which provide benefits to the Assessment Corporation (MPAC) is responsible for Town over several years.
placing an assessment value on all properties in Consumer Price Index (CPI) – A statistical Ontario. In 1998, the Province of Ontario reformed description of price levels provided by Statistics the property assessment and taxation system in Canada. The index is used as a measure of the Ontario with the implementation of Current Value increase in the cost of living (i.e. economic Assessment (CVA). The CVA of a property inflation). represents its estimated market value, or the amount the property would sell for in an arm’s Cost Centre – An organizational unit with a length, open market sale between a willing buyer specific strategic focus and the authority to expend and willing seller. corporate resources in order to deliver an internal or external service. Base Budget – In simple terms, a reflection of the budget resources (financial, human and other) Current Value Assessment – Property that are required to maintain service levels at the value set upon real estate under direction of the level provided in the previous year. Province as a basis for levying property taxes.
Budget – A financial plan for a given fiscal year Debenture – A formal written obligation to showing revenues and expenditures for different repay specific sums on certain dates. In the case funds of the Town. of a municipality, debentures are typically unsecured. Budgetary Basis – This refers to the basis of accounting used to estimate financing sources and Debt – Any obligation for the payment of money. uses in the budget. This generally takes one of For Ontario municipalities, debt would normally three forms: accrual, cash or modified accrual. consist of debentures as well as either notes or cash loans from financial institutions but could also
include loans from reserves.
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Deferral – The act of putting off until another Fund – A set of interrelated accounts to record time, or postponing. revenues, and expenditures associated with a specific purpose. A fund has its own revenues, Deficit – The excess of liabilities over assets, expenditures, assets, liabilities, and equity (fund or expenditures over revenues, in a fund over an balance).
accounting period. Fund Balance – A term used to express the equity (assets minus liabilities) of governmental Development Charges Act (DCA) – fund types and trust funds. A fund balance is the Provides guidelines on funding of identified growth excess of cumulative revenues and other sources related projects in the Town from developers. of funds over cumulative expenditures and other uses of funds. Expenditure – The disbursement of appropriated funds to purchase goods and/or Gas Tax Rebate – This is the funding services. Expenditures include current operating provided by the Government of Canada as party of expenses that require the current or future use of the New Deal for Cities and Communities. This net current assets, debt service, and capital Federal initiative is based on a long-term vision of outlays. This term designates the cost of goods sustainability for Canadian cities and communities, delivered or services rendered, whether paid or including four interdependent dimensions: unpaid, including expenses, provision for debt economic, environmental, social and cultural. The retirement not reported as a liability of the fund program is intended to achieve results leading to from which retired, and capital outlays. cleaner air, cleaner water and reduced greenhouse
Fiscal Year – Any period of 12 consecutive gas emissions.
months designated as the budget year. The Generally Accepted Accounting Town’s budget year begins January 1st and ends Principles (GAAP) – Nationally-recognized December 31st. uniform principles, standards and guidelines for
Fleet – The vehicles owned and operated in the financial accounting and reporting, governing the Town. form and content of many financial statements of an entity. GAAP encompasses the conventions, Forecast – The projection of revenues and rules, and procedures that define accepted expenditures for future years. accounting principles at a particular time, including both broad guidelines and detailed practices and Full-Time Equivalent Position (FTE) – A procedures. measure of effective authorized positions, indicating the percentage of time a position or Grant – A monetary contribution, typically from group of positions is funded. FTE takes into one level of government to another, as a means to account the number of hours per week and portion lend support to a specific service, program or of the year the position is funded. FTE = (hours function. worked per week/total weekly hours) x (months funded/12). A year-around full-time position has Inflation – A rise in price levels caused by an FTE of 1.00. A full-time position funded for six general economic activity and growth.
months (1/2 year) has an FTE of 0.5.
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Section 8 Glossary & Acronyms
Infrastructure – The system of public works in Municipality. Official Plans are generally set for a the Town, consisting of immovable physical assets, planning period of 20 years and must be renewed that delivers an essential public service (e.g. road and updated every five years. network, water and sewer systems, and lighting). One-Time Item – An item only approved for Interest Income – Revenue associated with the current budget year. the Town’s cash management activities of investing cash balances. Ontario Municipal Board (OMB) – A provincial board that provides a forum to appeal Levy – The amount of property tax, in dollars, planning and assessment decisions made by the which is paid by the Town’s taxpayers. To Town.
determine the tax levy for a particular property, the Ontario Municipal Employees property’s assessment value is multiplied by the Retirement System (OMERS) – OMERS appropriate rate for the property’s tax class. is a defined benefit plan that provides pension benefits for the Town’s full-time employees. Liability – A financial obligation of the Town to Employees and employers normally make equal others. contributions to the plan.
Local Authority Services (LAS) – Local Authority Services is mandated to work with Operating Budget – The budget that municipalities to assist them in reducing the cost of provides the various departments with funding for their expenditures and to increase their revenues their annual recurring operating costs (e.g. through the principles of economies-of-scale and salaries, materials and supplies, contracted co-operative procurement efforts. services, utilities). Compared to the capital budget, items funded in the operating budget do not give Long-term Debt – Debt that matures more rise to assets that are expected to provide benefits than one year after it is issued. over several years.
Municipal Act – Passed by the legislature in Per Capita – A measurement of the proportion December 2001, the Act is designed to allow of some statistic to an individual resident municipal leaders the autonomy, power and determined by dividing the statistic by the current flexibility they need to chart their community’s population. future in a meaningful way and react quickly to change. Property Tax – An ad valorem (value-based) tax levied on real and personal property according Objective – A desired specific output-oriented to the property’s assessed valuation and the tax accomplishment that can be achieved within a rate. given time frame. Its achievement advances both the activity and organization toward a Provincial Dedicated Gas Tax – corresponding goal. Provincial gas tax funding provided to municipalities for public transportation Official Plan – A document adopted by a expenditures. municipal council pursuant to the Planning Act that
contains goals, objectives and policies to manage and direct physical change in the
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Section 8 Glossary & Acronyms
Public Sector Accounting Board Tangible Capital Asset (TCA) – Non- (PSAB) – The body of the Canadian Institute of financial assets that have a lifespan that extends Chartered Accounts (CICA) that issues beyond an accounting period and is used on a recommendations and guidance with respect to continual basis by the Town. Also known as ‘fixed matters of accounting in the public sector. Its aim asset’. is to improve the financial and performance information reported by governments and other Tax Rate – A percentage rate that is used to public sector entities for the benefit of decision determine the property tax levy to be paid by a makers and other users of the information. particular taxpayer within the Town. The rate for a property depends on its tax class, which in turn Reserve -- An allocation of accumulated net depends on the type of property (residential, revenue that is established by Council for a commercial, industrial, etc.). The rate is multiplied particular purpose. It has no reference to any by the assessment to provide the tax levy. Rates specific asset and does not require the physical are established by Council bylaw. segregation of money or assets as in the case of a reserve fund. Interest earned on the invested User Fees & Service Charges – Fees earnings is reported as operating fund earnings paid by individuals or organizations to the Town for and not accumulated in the reserve. the use of Town facilities (e.g. recreation fees) or for provision of municipal services (e.g. planning).
Reserve Fund – An allocation of accumulated Vital Statistics Act – Responsible for matters net revenue, similar to a reserve. It differs from a such as maintenance of the municipal birth and reserve in that reserve fund assets are segregated death registry and issuance of death and burial and restricted to meet a specific purpose. There certificates. are two types of reserve funds. Obligatory reserve funds are required under provincial statute, while discretionary reserve funds are created by Council for a specified future use.
Revenue – Monies received from all sources (with exception of fund balances) that will be used to fund expenditures in a fiscal year.
Stakeholders – The person, group or organization that has direct or indirect stake in the Town because it can affect or be affected by the Town’s actions, objectives and policies.
Surplus – The excess of actual revenue over
operating expenditures incurred during a budget
period.
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Section 8 Glossary & Acronyms
ACRONYMS
AGCO – Alcohol and Gaming Commission of GIS – Geographic Information Systems Ontario HR – Human Resources AMCTO – The Association of Municipal Managers, Clerks and Treasurers of Ontario HVAC – Heating, Ventilating and Air Conditioning AMO – Association of Municipalities of Ontario ISF – Infrastructure Stimulus Fund AMP – Asset Management Plan IT – Information Technology BGAN – Broadband Global Area Network MTO – Ministry of Transportation CAO – Chief Administration Officer NIL – New Infrastructure Levy CICA – Canadian Institute of Chartered Accountants NFPA – National Fire Protection Association
COMRIF – Canada-Ontario Municipal Rural OCIF – Ontario Community Infrastructure Fund Infrastructure Fund OCWA – Ontario Clean Water Agency CWWF – Clean Water and Wastewater Fund ODSP – Ontario Disability Support Program DRIC – Detroit River International Crossing OFM – Ontario Fire Marshal DWQMS – Drinking Water Quality Management Standard OPP – Ontario Provincial Police
EPS – Earnings Per Share OReg – Ontario Regulation
ERCA – Essex Region Conservation Authority ORFA – Ontario Recreation Facilities Association ERTs – Electronic Radio Transmitters RCM – Regular Council Meeting EWSWA – Essex Windsor Solid Waste Authority RFP – Request for Proposal
GAC – Golden Age Club RinC – Recreation Infrastructure Canada Program GFOA – Government Finance Officers Association of the United States and Canada SCBA – Self-Contained Breathing Apparatus
201 7 Business Plan & Budget
Section 8 Glossary & Acronyms
TAAC – Tecumseh Accessibility Advisory Committee
TFRS – Tecumseh Fire Rescue Service
TSMHA – Tecumseh-Shoreline Minor Hockey Association
WDS – Windsor Disposal Service
WSO – Windsor Symphony Orchestra
WTP – Water Treatment Plant
WUC – Windsor Utilities Commission
201 7 Business Plan & Budget
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