Staff Report 21-016Cfs

STAFF REPORT 21-016CFS

DATE: February 8, 2021

TO: Mayor Harrison and Members of Council

FROM: Caleb DenOuden, CPA, CMA Acting Deputy Director of Financial Services

SUBJECT: 2021 City of Quinte West Operating Budget ______

Recommendation:

That Council receives Staff Report 21-016CFS as information.

Background:

Over the past couple of months staff has been working on compiling the City’s 2021 Operating Budget. Staff are pleased to present a budget to Council that has a 1.97% across the board increase to all wards. The following outlines the amounts by ward based on the assessed value of an average home in Quinte West of 250,000:

Ward Yearly Tax Yearly Monthly Percentage Amount Increase Increase Increase

Trenton $3,517.59 $67.86 $5.65 1.97%

Sidney $3,157.79 $60.88 $5.07 1.97%

Murray $3,157.79 $60.88 $5.07 1.97%

Frankford $3,197.07 $61.84 $5.15 1.97%

The 2021 budget has a number of items built in that will not be completely detailed in this report; more detailed department information has been included in your budget package under printed information.

The purpose of this high level summary report is to identify items that are new or that have caused a significant change (increase or decrease) to the budget from last year. The following sections of this report will outline these items in more detail.

Tax increase Broken Down:

The 2021 draft budget numbers were developed without considering any impact from covid. In other words, because of the unknown expenses and lost revenue due to Covid for 2021, staff have created a budget that reflects a normal operating year. Quinte West has a similar amount of Covid Safe Restart relief funds ($1million) to utilize against lost revenue and increased expenses in 2021. Overall, staff reviewed the budget in the context of maintaining service levels without increasing costs.

The 2021 budget includes additional revenue from growth of $1.2million. This is new funds before any tax increase. When adding the 1.97% proposed increase, ($1.1million of additional revenue) the City has a total of $2.3million in additional revenue. The following are the increases (and decreases) to the budget that have brought forward the need for $2.3million in additional revenue:

● $600,000 1% Capital Levy (1.0%) ● $500,000 Social Services - Hastings County (0.85%) ● $500,000 Insurance Premiums (0.85%) ● $430,000 Salaries and Wages (0.73%) ● $290,000 Transit (0.50%) ● $200,000 Police(0.34%) ● $165,000 Garbage and Recycling (0.28%) ● ($125,000) lower debt payments (-0.23%) ● ($200,000) use of reserves for one-time expenses (-0.34%)

Page 2 21-016CFS

It is important to note that the list above includes all increases including amounts for contract services and materials and supplies. Understanding the external pressures to the operating budget, staff was able to maintain 2020 levels for all other budget areas to lower the overall increase. Please refer to the individual budgets by department to review service-related changes. The following is a summary of the expenditures by Expense Category:

Salaries and Benefits:

Salaries and Benefits have increased $435K (2%) in 2021. This brings our new total salaries and benefits to $21.6 million. The budget has included all agreed to items in all of the City’s non-union, union (Professional Firefighters and Volunteer Firefighters, Crossing Guard’s) contracts as well as an allowance for the upcoming negotiations. This also includes any salary movements for employees moving through the wage grid as well as any changes in the costs of benefits.

Within the salaries budget are a few allowances for positions that were approved in the 2020 budget but left unfilled pending the organizational review. In our Planning and Building area we have included funds for an additional planner as well as an additional Administrative Assistant position for the building and by-law department. As well, two new positions remain budgeted for in Public Works. These include an Asset Management Coordinator position, an Engineering Tech / Plan Review position.

Page 3 21-016CFS

Materials and Supplies:

Materials and Supplies have remained unchanged, with a 0% increase. Staff offset any inflationary increases in items such as utilities with reductions in other areas.

The total costs of Hydro for the City stand at approximately $960,000. The Sand and Salt budget is $1,250,000.

Contract Services:

Contracted Services has increased by $730,000 to $9.95 million or an increase of 7.9%. This area includes costs for consultants, contractors, and intangible services such as insurance. As with Materials and Supplies, staff has offset inflationary increases and adjusted amounts to maintain an increase that is driven by 2 main factors; $500,000 is related to an increase in insurance premiums. The remaining $230,000 consists mostly of increases to garbage and recycling.

Insurance increase of $500,0000 is an approximately 50% increase in the insurance costs, bringing the total budgeted insurance from $692K in 2020 to $1.2million in 2021. The insurance market has resulted in similar increases to other municipalities. The full report on the changes to insurance was presented to the Corporate and Finance Committee on February 3, 2021. Any reduction in premiums set by the committee will be offset with an increase in the insurance reserves to cover the higher risk of claims.

Garbage and Recycling costs of $230,000 are driven by a 9% ($80,000) increase from Quinte Waste Solutions for increased recycling costs. Staff have added $130,000 to our garbage collection, disposal and organic collection costs that has increased due to growth. $60K of these costs are offset by increased bag tag revenue due to growth. The increase is also driven by the costs of curbside collection of leaves in spring and fall as well as curbside collection of Christmas trees.

External Agencies and Grants:

Agencies

Collectively this area has increased by $989,000 from 2020 to a total of $26.9 million. The first item contributing to a large portion of the increase is a $500,000 (5%) allowance for increased shared services with the County of Hastings. Staff have left an allowance based on the understanding that the County is also facing financial pressures for 2021. Staff are anticipating receiving the full budget information in late February on the exact increase. Staff will update council when this information becomes available. If there are savings in this area staff would

Page 4 21-016CFS recommend that since our overall increase is less than 2% that we put these additional funds into our social services reserve.

In addition to the shared services the City’s policing costs are increasing by $210,000 or 2.3% over last year. An earlier staff report showed the total increase at $70,000 (less than 1%) over the 2020 budget. However, there was also a one-time cost in the 2020 budget of $145,000 for additional costs stemming from 2018. Staff used the police reserve to offset this increase, meaning that the total increase for 2021 is 2.3%.

Quinte Access has proposed an increase to the budget of $293,800 (32% increase) based on a previous commitment for the Belleville route from Quinte West to Loyalist College of $250,000 annually. The additional amounts are for general operational cost increases. It should be noted that all of the expanded specialized service as well as 30% of the public transit costs are covered by our provincial gas tax allocation of $525,000.

The Library and other agencies, such as the conservation authorities, have all submitted increases around 2%.

Finally this area also includes Public Health and Doctor recruitment. Additional doctors are expected to come on board in 2021 with an increase in costs of $165,000 for Doctor Recruitment. Staff has identified funds in the Doctor Recruitment reserves to utilize to offset this increase in 2021.

Grants

The total grants are for 2021 are similar to 2020 at $750,000 and include:

● Natural History Museum $200,000 per year till 2022 (to be put in reserve) ● Quinte Humane Society - $62,500 per year till 2022 (to be put in reserve) ● Highway of Hero’s - $25,000 per year for till 2022 ● TrentonMemorial Hospital - $150,000 per year till 2021 ● KGH Foundation $80,000 per year till 2022 ● RCAF museum $75,000 per year ● CITY Youth group $40,000 per year ● Frankford Youth Group $10,000 per year ● $22,800 Between Trenton Curling Club, ourTMH, Quinte Sailability, Loyalist Parkway, Santa Claus Parade, Stirling AgMuseum, Stockdale Public School, Murray Centennial Public School ● $59,500 for Community Grant fund ● $26,000 for Cemeteries (Whites Rd, St Georges, St Alphonsus).

Furthermore the budget includes the continuation of the $80,000 for the Tourism Event Development Fund which will allow the City to provide support to a number of events held by groups in the City. These funds will be approved by the Tourism and Economic development Committee.

Page 5 21-016CFS

Transfers to Reserves:

This area has increased in 2020 by $515,000, which is made of three items. First, this number has increased $600,000 to reflect the 1% capital levy. However, it is important to note that $5.3million of the $12.6million transfer to reserves is currently earmarked for debt payments, leaving just $7.3million for the annual Capital budget. The second item affecting the transfer is a decrease in the transfer to reserves in the Fleet Department ($60K). The total fleet transfer to capital is $423K and is based on the surplus of internal fleet revenue less expenses. The number was reduced to better reflect actual costs. The Tourism - Municipal Accommodation Tax transfer to reserves was reduced by $40K to reflect the use of MAT revenue for developing a Tourism Strategy in 2021.

Debt Servicing Costs:

The operating budget contains $5.3million to cover principle and interest on debt. The budgeted debt payments for the OPP station and Fire Hall were reduced by a combined $134,000 due to lower interest rates when the debentures were finalized in December 2020.

Taxation Write Offs:

This area includes Charity rebates, Seniors Rebates, Vacancy Rebates and Tax Write Offs stemming from assessment appeals. Although difficult to estimate accurately, staff have reduced this expense by $70,000 as a better estimate and to reduce the overall impact on the budget.

Transfer to School Boards:

This area is simply the remittance of the education levy to the local school boards and generally does not change much from year-to-year. However, the provincial government reduced education rates for commercial and industrial properties which will save approximately $1.5million in education taxes to these properties.

User Fees:

Overall user fees will increase by $50,500 this year, mainly a result of increased bag tag revenue stemming from growth. This revenue is offset by corresponding expenses in Contract services for garbage disposal. All other fees are expected to remain unchanged from 2020.

Other Revenues:

Increases in sundry revenue and lease revenue for City-owned buildings are expected to be offset by decreases in interest revenue earned from bank deposits in 2021. No change expected from 2020 levels.

Page 6 21-016CFS

Grants & Contributions:

This area is reduced by $78,000 which is a combination of a couple of items. First of all our OMPF allocation has increased by $27,000 bringing our new total allocation down to $1,285,000. On the other hand, amounts from the provincial and federal governments budgeted for plans/studies in 2021 are expected to be $179,700, a reduction from 2020.

Transfer from Reserves:

The 2020 budget shows an increase of $100,800 in the use of reserves to offset one-time budget increases.

- $280,000 from Planning reserves to offset plans/studies identified in Fiscal Services - $165,000 in Doctor Recruitment reserves used to offset Doctor Recruitment in 2021 - $80,000 in Building Dept reserves to offset increased Building Department costs - Reduced $145,000 in reserves used to offset policing costs in 2020 - Reduced $100,000 for lowered debt payments for Fire Facility - Reduced $35,000 for lowered debt payments for OPP Facility - Reduced $150,000 for one-time use to cover Transit Capital

Taxation:

Finally, the remaining area which picks up everything that is left over is the amount that will be raised through taxation.The proposed budget has an additional $2.3 million being raised through taxation.

It is important to note that only a portion of this $2.3 million is being raised from existing taxpayers. Almost $1.2 million of this total is being raised through growth (new homes and businesses) in our assessment. This is a true reflection of all of the new construction that the City has seen over the past few years.

Therefore the remaining $1.1 million is being raised through additional taxation which results in a 1.97% increase to our residential taxpayers. It is important to note that while the increase for residential is 1.97% the increases are different for the other tax classes due to changes to the Business Education Tax as well as other tax ratios

Another important factor in 2021 is that property assessment values will not change from 2020 due to the restrictions of covid. The City will use the existing assessments and adjust the tax rates accordingly.

Page 7 21-016CFS

The following chart outlines the average increases for all tax classes in the City. These levy amounts and percentage increases (decreases) are based on average assessed values in each. Individual property amounts will vary:

Avg monthly change Avg Annual Change City Average Residential $ 5.24 $ 62.86 1.97% Commercial $ (215.63) $ (2,587.56) -11.11% Industrial $ (66.84) $ (802.09) -7.71% Farm $ 1.01 $ 12.07 1.97% Multi-Residential $ 84.91 $ 1,018.88 2.10%

As can be seen from the above chart the savings in 2021 to Commercial and Industrial taxpayers is significant. All other properties including Residential, Farm, and Multi-Residential will see similar percentage increases to their tax-bill as assessments and tax ratios have remained unchanged.

Decision-Making Process

Impacts of Covid As highlighted earlier, staff took the approach of budgeting revenues and expenses as if to expect a regular operating budget for 2021 as the full impacts of Covid are difficult to accurately estimate at this time. We already know that there will be impacts to arena and parking revenue, and staff will report back to Council at year-end on the amount of the $1million Covid Reserve fund to cover these impacts. The long-term effect on assessment values and collectible taxation revenue is difficult to estimate at this point.

For the taxpayer, staff is aware that Quinte West residents and businesses are also faced with challenges during covid. Each department looked at areas to reduce and maintain current budgets to minimize the effect on the overall budget. On the business side, the provincial government has instituted a decrease in education rates to lower the impact of property taxes on commercial and industrial properties. For residential taxpayers, the federal government has provided an expanded EI program (CERB) and local organizations supported by Quinte West are working to support individuals. Council has also implemented a tax rebate program for Seniors/ODSP of up to $400 for individuals that qualify.

Most municipalities in Ontario are unable to administer and target financial relief to individuals and businesses in the same way the Provincial and Federal governments can. Some have instituted a Tourism Response Fund or Community Improvement program. There are also municipalities that have postponed due dates and created a Tax Deferral program for landlords unable to evict tenants. Quinte West staff continue to work with residents working to make payments, whether tax bills or water bills.

Page 8 21-016CFS

A recent poll was conducted among 30 municipalities in Ontario to determine what, if any, actions are proposed to provide relief to residents in 2021. In 2020, most municipalities provided some measures of relief including; waiving penalty and interest, extending due dates, and waiving fees such as parking. However, in 2021, out of 30 municipalities; 1 has developed an application-based deferral program, 1 has waived penalty/interest until April 30, 2021, and 3 have postponed the first installment date by one month. However, the other 25 municipalities have decided not to offer any broad covid relief to residents or businesses.

Staff spent time discussing different ways of targeting support to those who need it during Covid. At the end of the day, municipal governments do not have the ability to determine personal or business income levels and cannot administer a relief program that the provincial and federal governments can. There is also the issue of duplication, where other levels of government are taking actions in response to their own lockdown orders. Finally, any broadly applied covid relief programs, such as waiving bag tags, would be a financial impact to the City and the lost revenue would have to be made up by the taxpayer in some form.

Organizational Review Quinte West is currently working with a consultant on an organizational review. Due to the nature of this study, there is no way of determining how to budget for any potential changes until Council has an opportunity to review and approve the new plan which is expected to happen by June. The 2021 budget includes amounts for salaries based on 2020 staffing levels as well as any additional positions already budgeted for, but not yet filled.

Strategic Plan The Strategic Plan was reviewed against the operating budget. From a staffing and operating perspective, some of the goals identified in the Strategic Plan would be best achieved upon implementation of the organizational review. In the meantime, the following are some of the highlights of where operating expenses align with the Strategic Plan:

Healthy and Vibrant Community - The 2021 budget includes the ongoing maintenance of the YMCA, Parks, and trails and open spaces throughout the city. - Plans and Studies in the 2021 budget include the Trail Design ($100K) from Dufferin to PEC as well as the Community Safety & Well Being Plan ($40K).

Page 9 21-016CFS

Infrastructure - Transit operations are expanding in 2021 with additional funds ($250,000) for the new Bus route from Quinte West to Belleville and Loyalist College. - $1.5million is allocated to road maintenance including items such as Crack-Sealing and Patching. - Asset Management planning is ongoing with an updated Asset Management Plan expected for the July 1 deadline.

Economic Prosperity - included in the budget is Municipal Accommodation Revenue that will be used to invest in Tourism initiatives with one of the first initiatives being the $50,000 Tourism Strategy/Plan. - $20,000 of the Planning reserve is earmarked for Economic Development to spend on industrial land design to attract new businesses. - The budget includes support for External Agencies that promote Quinte West including the Chamber of Commerce, Quinte Economic Development, Bay of Quinte Marketing, and the Small Business Centre.

Environmental Stewardship - $190,000 of solar power generation from the Frankford Arena continues to be included in the operating budget. After debt and expenses this area generates $30,000 to the Climate Change Reserve to spend on new Capital initiatives. - Annual Hydro costs for streetlights and facilities have continued to decrease over time from $990K in 2014 to just under $800K in 2020 due to conversion to LED and energy efficient alternatives. - A new sub-deb department will be created for the Facilities Department to begin tracking the revenue and expenses of Charging Station to be installed in 2021.

Operational Excellence - The Organizational Review is ongoing which will utilize the Provincial Municipal Modernization funding. This review has the goal of creating operational efficiencies. - The budget includes $500K in various software costs to run programs such Payroll, Financials, and GIS. New investments in 2021 include Eplans for the Building department as well as a new website led by Communications. These programs continue to create efficiencies for staff and residents.

Benchmarking

To put the operating budget and taxation in Quinte West into perspective, BMA Consulting Inc completes an annual study of all municipalities in Ontario. When comparing Quinte West to Eastern Ontario municipalities and other municipalities with comparable populations, Quinte West is one of the most affordable in terms

Page 10 21-016CFS of taxation. The average taxes for a detached bungalow in 2020 in Quinte West was $2,784 compared to the average of $3,659 in Eastern Ontario. When comparing that as a percentage of income, Quinte West taxes are on average 3.6% of household income ($87,859 avg/household income in QW) vs the Eastern Ontario average of 3.8% of household income ($87,859 avg/household income in Eastern Ontario). Another way of looking at taxes is to break down the levy per capita. Again, in 2020 Quinte West had one of the lowest per capita taxes of $1,114 per person vs the average of $1,661.

Similar numbers show that commercial and industrial property taxes in Quinte West are some of the lowest in Easter Ontario.

Page 11 21-016CFS

Comments/Analysis:

The comments outlined above are taken as a high level overview of the main (large dollar) items contained in the proposed budget. Attached to the agenda are reports for each area which go into more specific details about each of the departments. When reviewing the budget it is important for the information contained in those reports to be taken into consideration as well.

Staff believes that the proposed budget outlined before Council is a good balance maintaining current service levels while continuing to address the required needs of the City.

Page 12 21-016CFS

City of Quinte West 2021 Budget Summary by Account

2020 2021 2020 Total 2021 Total Variance $ Variance %

General Taxation ($ (52,000,000) ($ (54,300,000) ($ (2,300,000) 4.42%

General Taxation Supplementary ($ (250,000) ($ (250,000) ($ - ) 0.00%

Payment in Lieu ($ (10,440,000) ($ (10,450,000) ($ (10,000) 0.10%

Area Rating Taxation ($ (2,499,100) ($ (2,572,700) ($ (73,600) 2.95%

Area Rating Supplementary ($ - ) ($ - ) ($ - ) 0.00%

School Board Taxation ($ (12,250,000) ($ (10,750,000) ($ 1,500,000) -12.24%

User Fees ($ (4,710,400) ($ (4,760,900) ($ (50,500) 1.07%

Other Revenue ($ (3,190,000) ($ (3,198,700) ($ (8,700) 0.27%

Grants & Contributions ($ (1,939,800) ($ (1,861,000) ($ 78,800) -4.06%

Transfer from Reserves ($ (6,327,500) ($ (6,428,300) ($ (100,800) 1.59%

Total Revenue ($ (93,606,800) ($ (94,571,600) ($ (964,800) 1.03%

Salaries & Benefits ($ 21,212,499) ($ 21,647,894) ($ 435,395) 2.05%

Material & Supplies ($ 6,545,451) ($ 6,545,451) ($ - ) 0.00%

Contract Services/Fees ($ 9,221,650) ($ 9,950,505) ($ 728,855) 7.90%

External Agencies ($ 25,954,800) ($ 26,944,500) ($ 989,700) 3.81%

Transfer to Reserves ($ 12,085,900) ($ 12,600,750) ($ 514,850) 4.26%

Debt Principle & Interest ($ 5,471,500) ($ 5,337,500) ($ (134,000) -2.45%

Total Taxation Writeoffs ($ 865,000) ($ 795,000) ($ (70,000) -8.09%

Transfer to School Boards ($ 12,250,000) ($ 10,750,000) ($ (1,500,000) -12.24%

Depreciation ($ 12,941,600) ($ 12,602,800) ($ (338,800) -2.62%

Landfill Closure Cost ($ 50,000) ($ 50,000) ($ - ) 0.00%

Employee Benefits ($ 125,000) ($ 125,000) ($ - ) 0.00%

Contaminated Site Cost ($ - ) ($ - ) ($ - ) 0.00%

Total Expenditures ($ 106,723,400) ($ 107,349,400) ($ 626,000) 0.59%

Less Depreciation ($ (12,941,600) ($ (12,602,800) ($ 338,800) -2.62%

Less Landfill Closure Costs ($ (50,000) ($ (50,000) ($ - ) 0.00%

Less Future Employee Benefit Cost ($ (125,000) ($ (125,000) ($ - ) 0.00%

Less Contaminated Site Cost ($ - ) ($ - ) ($ - ) 0.00%

Net Expenditures ($ (0) ($ (0) ($ 0) 0.00% City of Quinte West 2021 Operating Budget Net Expenditures

Variance Variance 2021 2021 Budget 2020 Actuals 2020 Budget 2021 Budget Budget To 2020 To 2020 Budget $ Budget %

General Levy Taxation ($ (51,999,240) ($ (52,000,000) ($ (54,300,000) ($ (2,300,000) 4.42% Supplementary Revenue ($ (1,065,331) ($ (250,000) ($ (250,000) ($ - ) 0.00% Payments in Lieu of Taxes ($ (10,312,719) ($ (10,440,000) ($ (10,450,000) ($ (10,000) 0.10% Total General Levy Revenues ($ (63,377,290) ($ (62,690,000) ($ (65,000,000) ($ (2,310,000) 3.68%

Municipal Departments

Total Mayor & Council ($ 588,286) ($ 651,400) ($ 663,900) ($ 12,500) 1.92%

Total CAO & HR ($ 1,621,203) ($ 1,740,600) ($ 1,896,000) ($ 155,400) 8.93%

Total Corporate and Finance ($ 5,986,252) ($ 6,626,300) ($ 6,829,400) ($ 203,100) 3.07%

Total Public Works ($ 14,002,754) ($ 14,203,000) ($ 14,414,900) ($ 211,900) 1.49%

Total Planning and Development ($ 1,686,444) ($ 2,184,200) ($ 2,260,800) ($ 76,600) 3.51%

Total Fire Services ($ 2,538,489) ($ 2,765,400) ($ 2,816,500) ($ 51,100) 1.85%

Total Fleet ($ - ) ($ - ) ($ - ) ($ - ) 0.00%

Fiscal Services ($ 11,796,764) ($ 10,018,700) ($ 10,604,300) ($ 585,600) 5.85% Tax Write-Offs ($ 168,500) ($ 650,000) ($ 600,000) ($ (50,000) -7.69% Charity Rebates ($ 16,595) ($ 20,000) ($ 25,000) ($ 5,000) 25.00% Vacancy Rebates ($ 37,900) ($ 70,000) ($ 70,000) ($ - ) 0.00% Transfer to Reserves re Supps ($ 1,065,331) ($ 250,000) ($ 250,000) ($ - ) 0.00%

Total Municipal Departments ($ 39,508,517) ($ 39,179,600) ($ 40,430,800) ($ 1,246,200) 3.18%

External Agencies

Total Health Services ($ 1,402,737) ($ 1,051,000) ($ 1,065,000) ($ 14,000) 1.33%

Total Social Services ($ 9,682,793) ($ 9,775,400) ($ 10,264,400) ($ 489,000) 5.00%

Libraries ($ 1,519,000) ($ 1,519,000) ($ 1,548,300) ($ 29,300) 1.93%

Transit ($ 899,000) ($ 899,000) ($ 1,192,800) ($ 293,800) 32.68%

Other External Agences ($ 1,515,367) ($ 1,538,200) ($ 1,572,200) ($ 34,000) 2.21%

Police ($ 8,849,876) ($ 8,727,800) ($ 8,926,500) ($ 198,700) 2.28%

Total External Agencies ($ 23,868,773) ($ 23,510,400) ($ 24,569,200) ($ 1,058,800) 4.50%

Total General Levy Expenditures ($ 63,377,290) ($ 62,690,000) ($ 65,000,000) ($ 2,305,000) 3.68%

Net General Tax Levy ($ 0) ($ (0) ($ (0)

Street Lighting ($ (446,486) ($ (439,000) ($ (460,600) ($ (21,600) 4.92% Career Firefighters ($ (2,157,418) ($ (2,168,000) ($ (2,220,000) ($ (52,000) 2.40% Total Area Rating Revenues ($ (2,603,904) ($ (2,607,000) ($ (2,680,600) ($ (73,600) 2.82%

Street Lighting ($ 446,486) ($ 439,000) ($ 460,600) ($ 21,600) 4.92% Career Firefighters ($ 2,157,418) ($ 2,168,000) ($ 2,220,000) ($ 52,000) 2.40% Total Area Rating Expenditures ($ 2,603,904) ($ 2,607,000) ($ 2,680,600) ($ 73,600) 2.82%

Net Area Rating Tax Levy ($ (0) ($ - ) ($ - )

Education Levy ($ 0) ($ - ) ($ 0)

Total (Surplus) Deficit ($ 0) ($ (0) ($ (0) City of Quinte West 2021 Operating Budget Gross Revenues

Variance 2021 Variance 2021 2020 Actuals 2020 Budget 2021 Budget Budget To 2020 Budget To 2020 Budget $ Budget %

Municipal Departments

Total Mayor & Council ($ - ) ($ - ) ($ - ) ($ - ) 0.00%

Total CAO & HR ($ (8,000) ($ (8,000) ($ (23,000) ($ (15,000) 187.50%

Total Corporate and Finance ($ (4,304,171) ($ (4,801,700) ($ (4,788,800) ($ 12,900) 0.00%

Total Public Works ($ (4,213,864) ($ (4,322,500) ($ (4,387,300) ($ (64,800) 1.50%

Total Planning and Development ($ (1,587,141) ($ (1,840,000) ($ (1,912,200) ($ (72,200) 3.92%

Total Fire Services ($ (90,316) ($ (495,000) ($ (399,000) ($ 96,000) -19.39%

Total Fleet ($ - ) ($ - ) ($ - ) ($ - ) 0.00%

Fiscal Services ($ (4,557,143) ($ (2,631,500) ($ (2,691,700) ($ (60,200) 2.29% Tax Write-Offs ($ - ) ($ - ) ($ - ) ($ - ) 0.00% Charity Rebates ($ - ) 0.00% Vacancy Rebates ($ - ) 0.00% Transfer to Reserves re Supps ($ - ) 0.00%

Total Municipal Departments ($ (14,760,634) ($ (14,098,700) ($ (14,202,000) ($ (103,300) 0.73%

External Agencies

Total Health Services ($ - ) ($ - ) ($ (105,000) ($ (105,000) 0.00%

Total Social Services ($ (67,280) ($ - ) ($ - ) ($ - ) 0.00%

Libraries ($ - ) ($ - ) ($ - ) ($ - ) 0.00%

Transit ($ (657,000) ($ (657,000) ($ (625,000) ($ 32,000) -4.87%

Other External Agences ($ (6,304) ($ (10,000) ($ (10,000) ($ - ) 0.00%

Police ($ (282,227) ($ (1,294,100) ($ (1,199,000) ($ 95,100) -7.35%

Total External Agencies ($ (1,012,812) ($ (1,961,100) ($ (1,939,000) ($ 22,100) -1.13%

Sub-total Revenue ($ (15,773,446) ($ (16,059,800) ($ (16,141,000) ($ (81,200) 0.51%

Sub-total City Wide Revenues ($ (81,754,640) ($ (81,356,800) ($ (83,821,600) ($ (154,800) 0.19%

Education Levy ($ (12,162,954) ($ (12,250,000) ($ (10,750,000) ($ 1,500,000)

Total Revenue ($ (93,917,594) ($ (93,606,800) ($ (94,571,600) ($ (964,800) City of Quinte West 2020 Operating Budget Gross Expenditures

Variance Variance 2021 2021 2020 Actuals 2020 Budget 2021 Budget Budget To 2020 Budget To Budget $ 2020 Budget %

Municipal Departments

Total Mayor & Council ($ 588,286) ($ 651,400) ($ 663,900) ($ 12,500) ($ 0)

Total CAO & HR ($ 1,629,203) ($ 1,748,600) ($ 1,919,000) ($ 170,400) 9.74%

Total Corporate and Finance ($ 10,290,423) ($ 11,428,000) ($ 11,618,200) ($ 190,200) 1.53%

Total Public Works ($ 18,216,618) ($ 18,525,500) ($ 18,802,200) ($ 276,700) 1.49%

Total Planning and Development ($ 3,273,585) ($ 4,024,200) ($ 4,173,000) ($ 148,800) 3.70%

Total Fire Services ($ 2,628,804) ($ 3,260,400) ($ 3,215,500) ($ (44,900) -1.38%

Total Fleet ($ 0) ($ - ) ($ - ) ($ - ) #DIV/0!

Fiscal Services ($ 16,353,907) ($ 12,650,200) ($ 13,296,000) ($ 645,800) 5.11% Tax Write-Offs ($ 168,500) ($ 650,000) ($ 600,000) ($ (50,000) -7.69% Charity Rebates ($ 16,595) ($ 20,000) ($ 25,000) ($ 5,000) 25.00% Vacancy Rebates ($ 37,900) ($ 70,000) ($ 70,000) ($ - ) 0.00% Transfer to Reserves re Supps ($ 1,065,331) ($ 250,000) ($ 250,000) ($ - ) 0.00%

Total Municipal Departments ($ 54,269,151) ($ 53,278,300) ($ 54,632,800) ($ 1,354,500) 2.54%

External Agencies

Total Health Services ($ 1,402,737) ($ 1,051,000) ($ 1,170,000) ($ 119,000) 11.32%

Total Social Services ($ 9,750,073) ($ 9,775,400) ($ 10,264,400) ($ 489,000) 5.00%

Libraries ($ 1,519,000) ($ 1,519,000) ($ 1,548,300) ($ 29,300) 1.93%

Transit ($ 1,556,000) ($ 1,556,000) ($ 1,817,800) ($ 261,800) 16.83%

Other External Agences ($ 1,521,672) ($ 1,548,200) ($ 1,582,200) ($ 34,000) 2.20%

Police ($ 9,132,103) ($ 10,021,900) ($ 10,125,500) ($ 103,600) 1.03%

Total External Agencies ($ 24,881,585) ($ 25,471,500) ($ 26,508,200) ($ 1,036,700) 4.07%

Sub-total Expenses ($ 79,150,736) ($ 78,749,800) ($ 81,141,000) ($ 2,391,200) 3.04%

Street Lighting ($ 446,486) ($ 439,000) ($ 460,600) ($ 21,600) 4.92% Career Firefighters ($ 2,157,418) ($ 2,168,000) ($ 2,220,000) ($ 52,000) 2.40% Total Area Rating Expenses ($ 2,603,904) ($ 2,607,000) ($ 2,680,600) ($ 73,600) 3%

Sub-total City Wide Expenses ($ 81,754,640) ($ 81,356,800) ($ 83,821,600) ($ 2,464,800) 3.03%

Education Levy ($ 12,162,954) ($ 12,250,000) ($ 10,750,000) ($ (1,500,000)

Total Expenses ($ 93,917,594) ($ 93,606,800) ($ 94,571,600) ($ 964,799) APPENDIX C

City of Quinte West 2021 Taxes per Household compared to 2020 Based on 2021 City Budget

Tax Rates Taxes Levied Assessed Value General Streetlights F/T Fire Education Total Yearly Monthly % Inc Trenton

2020 Residential ( 250,000) ( 0.010857630) ( 0.000145980) ( 0.001265900) ( 0.001530000) ( 0.013799510) ($ 3,449.88) ($ 287.49) 2021 Residential ( 250,000) ( 0.011101151) ( 0.000146251) ( 0.001293530) ( 0.001530000) ( 0.014070932) ($ 3,517.73) ($ 293.14) ($ 67.86) ($ 5.65) 1.97% Sidney

2020 Residential ( 250,000) ( 0.010857630) ( 0.001530000) ( 0.012387630) ($ 3,096.91) ($ 258.08) 2021 Residential ( 250,000) ( 0.011101151) ( 0.001530000) ( 0.012631151) ($ 3,157.79) ($ 263.15) ($ 60.88) ($ 5.07) 1.97% Murray

2020 Residential ( 250,000) ( 0.010857630) ( 0.000158840) ( 0.001530000) ( 0.012546470) ($ 3,136.62) ($ 261.38) 2021 Residential ( 250,000) ( 0.011101151) ( 0.000162676) ( 0.001530000) ( 0.012793827) ($ 3,198.46) ($ 266.54) ($ 61.84) ($ 5.15) 1.97% City Average

2020 Residential ( 250,000) ( 0.010857630) ( 0.001530000) ( 0.012387630) ($ 3,195.08) ($ 266.26) 2021 Residential ( 250,000) ( 0.011101151) ( 0.001530000) ( 0.012631151) ($ 3,257.94) ($ 271.50) ($ 62.86) ($ 5.24) 1.97% General

City of Quinte West 2021 Taxes per Farm compared to 2020 Based on 2021 City Budget

Tax Rates Taxes Levied Assessed Value General Streetlights F/T Fire Education Total Yearly Monthly % Inc Trenton

2020 Farm ( 192,000) ( 0.002714410) ( 0.000036490) ( 0.000316480) ( 0.000382500) ( 0.003449880) ($ 662.38) ($ 55.20) 2021 Farm ( 192,000) ( 0.002775288) ( 0.000036563) ( 0.000323383) ( 0.000382500) ( 0.003517733) ($ 675.40) ($ 56.28) ($ 13.03) ($ 1.09) 1.97% Sidney

2020 Farm ( 192,000) ( 0.002714410) ( 0.000382500) ( 0.003096910) ($ 594.61) ($ 49.55) 2021 Farm ( 192,000) ( 0.002775288) ( 0.000382500) ( 0.003157788) ($ 606.30) ($ 50.52) ($ 11.69) ($ 0.97) 1.97% Murray

2020 Farm ( 192,000) ( 0.002714410) ( 0.000039710) ( 0.000382500) ( 0.003136620) ($ 602.23) ($ 50.19) 2021 Farm ( 192,000) ( 0.002775288) ( 0.000040669) ( 0.000382500) ( 0.003198457) ($ 614.10) ($ 51.18) ($ 11.87) ($ 0.99) 1.97% City Average

2020 Farm ( 192,000) ( 0.002714410) ( 0.000382500) ( 0.003096910) ($ 613.46) ($ 51.12) 2021 Farm ( 192,000) ( 0.002775288) ( 0.000382500) ( 0.003157788) ($ 625.52) ($ 52.13) ($ 12.07) ($ 1.01) 1.97% General

City of Quinte West 2021 Taxes per Multi - Res property compared to 2020 Based on 2021 City Budget

Tax Rates Taxes Levied Assessed Value General Streetlights F/T Fire Education Total Yearly Monthly % Inc Trenton

2020 Multi - Res ( 2,026,000) ( 0.021715270) ( 0.000291950) ( 0.002531810) ( 0.001530000) ( 0.026069030) ($ 52,815.85) ($ 4,401.32) 2021 Multi - Res ( 2,026,000) ( 0.022202302) ( 0.000292501) ( 0.002587061) ( 0.001530000) ( 0.026611863) ($ 53,915.64) ($ 4,492.97) ($ 1,099.78) ($ 91.65) 2.10% Sidney

2020 Multi - Res ( 2,026,000) ( 0.021715270) ( 0.001530000) ( 0.023245270) ($ 47,094.92) ($ 3,924.58) 2021 Multi - Res ( 2,026,000) ( 0.022202302) ( 0.001530000) ( 0.023732302) ($ 48,081.64) ($ 4,006.80) ($ 986.73) ($ 82.23) 2.10% Murray

2020 Multi - Res ( 2,026,000) ( 0.021715270) ( 0.000317680) ( 0.001530000) ( 0.023562950) ($ 47,738.54) ($ 3,978.21) 2021 Multi - Res ( 2,026,000) ( 0.022202302) ( 0.000325352) ( 0.001530000) ( 0.024057654) ($ 48,740.81) ($ 4,061.73) ($ 1,002.27) ($ 83.52) 2.10% City Average

2020 Multi - Res ( 2,026,000) ( 0.021715270) ( 0.001530000) ( 0.023245270) ($ 48,686.06) ($ 4,057.17) 2021 Multi - Res ( 2,026,000) ( 0.022202302) ( 0.001530000) ( 0.023732302) ($ 49,704.93) ($ 4,142.08) ($ 1,018.88) ($ 84.91) 2.10% General

City of Quinte West 2021 Taxes per Commercial property compared to 2020 Based on 2021 City Budget

Tax Rates Taxes Levied Assessed Value General Streetlights F/T Fire Education Total Yearly Monthly % Inc Trenton

2020 Commercial ( 781,000) ( 0.016704470) ( 0.000224580) ( 0.001947590) ( 0.012500000) ( 0.031376640) ($ 24,505.16) ($ 2,042.10) 2021 Commercial ( 781,000) ( 0.017079121) ( 0.000225006) ( 0.001990096) ( 0.008800000) ( 0.028094223) ($ 21,941.59) ($ 1,828.47) ($ (2,563.57) ($ (213.63) -10.46% Sidney

2020 Commercial ( 781,000) ( 0.016704470) ( 0.012500000) ( 0.029204470) ($ 22,808.69) ($ 1,900.72) 2021 Commercial ( 781,000) ( 0.017079121) ( 0.008800000) ( 0.025879121) ($ 20,211.59) ($ 1,684.30) ($ (2,597.10) ($ (216.42) -11.39% Murray

2020 Commercial ( 781,000) ( 0.016704470) ( 0.000244370) ( 0.012500000) ( 0.029448840) ($ 22,999.54) ($ 1,916.63) 2021 Commercial ( 781,000) ( 0.017079121) ( 0.000250277) ( 0.008800000) ( 0.026129398) ($ 20,407.06) ($ 1,700.59) ($ (2,592.48) ($ (216.04) -11.27% City Average

2020 Commercial ( 781,000) ( 0.016704470) ( 0.012500000) ( 0.029204470) ($ 23,280.52) ($ 1,940.04) 2021 Commercial ( 781,000) ( 0.017079121) ( 0.008800000) ( 0.025879121) ($ 20,692.96) ($ 1,724.41) ($ (2,587.56) ($ (215.63) -11.11% General

City of Quinte West 2021 Taxes per Industrial property compared to 2020 Based on 2021 City Budget

Tax Rates Taxes Levied Assessed Value General Streetlights F/T Fire Education Total Yearly Monthly % Inc Trenton

2020 Industrial ( 260,000) ( 0.026557770) ( 0.000357060) ( 0.003096400) ( 0.012500000) ( 0.042511230) ($ 11,052.92) ($ 921.08) 2021 Industrial ( 260,000) ( 0.027153415) ( 0.000357729) ( 0.003163975) ( 0.008800000) ( 0.039475119) ($ 10,263.53) ($ 855.29) ($ (789.39) ($ (65.78) -7.14% Sidney

2020 Industrial ( 260,000) ( 0.026557770) ( 0.012500000) ( 0.039057770) ($ 10,155.02) ($ 846.25) 2021 Industrial ( 260,000) ( 0.027153415) ( 0.008800000) ( 0.035953415) ($ 9,347.89) ($ 778.99) ($ (807.13) ($ (67.26) -7.95% Murray

2020 Industrial ( 260,000) ( 0.026557770) ( 0.000388520) ( 0.012500000) ( 0.039446290) ($ 10,256.04) ($ 854.67) 2021 Industrial ( 260,000) ( 0.027153415) ( 0.000397906) ( 0.008800000) ( 0.036351321) ($ 9,451.34) ($ 787.61) ($ (804.69) ($ (67.06) -7.85% City Average

2020 Industrial ( 260,000) ( 0.026557770) ( 0.012500000) ( 0.039057770) ($ 10,404.75) ($ 867.06) 2021 Industrial ( 260,000) ( 0.027153415) ( 0.008800000) ( 0.035953415) ($ 9,602.66) ($ 800.22) ($ (802.09) ($ (66.84) -7.71% General