Current Budget Overview... CUR 3 Highlights... CUR 4. Municipal Price Index (MPI)... CUR 16. Grants to External Organizations...

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1 Table of Contents Current Budget Overview Highlights Staff Complement Summary Municipal Price Index (MPI) Grants to External Organizations Reserves and Reserve Funds Schedule A: Tax Levy Summary Schedule B: Consolidated Change from

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3 Current Budget Overview 3

4 The Current Budget includes all financial related operating impacts needed to support the Strategic Plan and departmental service plan objectives/priorities. The Current Budget includes all anticipated current expenditures and revenues related to the ongoing operations of the City for the fiscal period January 1 st to December 31 st. The shortfall between expenditures and revenues results in the portion that must be raised by property taxes. HIGHLIGHTS The 2014 budget has been developed with regard for the continuing uncertainty in the economy and resulting effect on taxpayers ability to pay, known Council priorities, then balancing these priorities against the City s fiscal capacity and available financial resources. The primary fiscal objective throughout the preparation process has been to keep the property tax impact of the 2014 budget in line with inflation. The 2014 Current Budget includes the minimum operating requirements necessary to generally maintain approved service levels, subject to some marginal adjustments. The 2014 Current Budget calls for total gross expenditures of $530 million, an increase of $29 million over After adjusting for assessment growth of $9.5 million, the budget requires a 2.9% tax levy increase to fund current operations, extend essential service levels to growth areas and continue to respond to known Council priorities. The combined tax levy requirement of 2.9% or $10 million translates into a $14 per year tax increase per $100,000 of residential assessment, or $51 on the average residential property tax bill, based on a 2014 average MPAC property assessment value of $364,000 (2013: $347,000). This equates to a 1.3% increase on the City s portion of the total residential tax bill (Schedule A). The Region of Peel 2014 preliminary recommended tax increase is 1.5% and therefore, the combined impact on the average property tax bill would be 1.9%. This combined impact is in line with the current rate of inflation as measured by Statistics Canada. This is relevant in a twotier municipal government like Peel, where the taxpayer receives a single tax bill to cover the total cost of services provided by both levels of government. Budget pressures can vary between the two levels and from year-to-year but it is the combined tax increase that affects the taxpayer. Specifically, at present, the benefit from provincial uploading of social services costs is being realized in the Region of Peel budget where the affected services are provided. From a taxpayer perspective, that benefit can be shared between the City and Regional levels depending on service priorities and each municipality s financial capacity to respond to those priorities. 4

5 Being a provincially designated growth community comes with significant financial challenges for City departments committed to meeting the increased service demands resulting from growth and maintaining service levels in line with citizen expectations. At the same time, provincial legislative requirements (Accessibility for Ontarians with Disabilities Act, Health & Safety regulations, Development Charges Act) have to be addressed in operating budgets. To that end, initial budget submissions by Departments for operating needs, combined with the impact of economic and financial conditions on the City s revenues, translated into a tax increase of nearly 6.5% ($22.0 million) in order to maintain existing service levels. To address the financial challenges outlined and understanding the economic pressures taxpayers are already facing, the Executive Leadership Team adopted a number of basic principles in formulating the budget recommendation for Committee of Council - Budget consideration, resulting in the following measures: Deeper focus on cost reduction and service delivery efficiency. For instance, new full time staff complement requests were closely scrutinized resulting in very limited staff additions. As a result, both front line and support services will be required to continue to absorb work volume growth using existing resources. Modifications to existing service levels, although marginal, have been proposed. Some user fee increases, where feasible, to recover a portion of the increased costs of providing services. Subsequent to the initial budget submissions and presentations to Committee of Council Budget in October and November, additional adjustments were made to reduce the recommendation to a 2.9% tax increase based on the previously outlined measures, namely: Implement a transit fare increase Minor reductions in parks, pond and flowerbed maintenance Streamline corporate facility maintenance and security Prioritization of recreational services Streamline building operations Marginal reduction in winter road maintenance Implement information technology maintenance and licensing efficiencies Reduce citywide administrative expenditures 5

6 Significant budgetary pressure remains over the short to medium term, as the City continues to deal with growth, increased service level demands, and economic uncertainty. Initial estimates for years post-2014 indicate tax increases in the mid to high single digit range based on preliminary known commitments. Council and the Executive Leadership Team will need to continue prioritizing service levels for all City programming in order to make strategic decisions on what programs should continue to be funded, to limit annual tax increases for residents of Brampton. Following is a high level summary of the changes from the 2014 budget, as detailed in Schedule B: Core operating adjustments incorporate controllable and non-controllable variables that affect the net cost of delivering existing services only, before allowing for growth in the City s population. They include provisions for salaries and wages, expenditure and revenue adjustments to reflect actual operating results at existing service level standards, and other financial adjustments. The total impact for this category is $14.0 million. o The major driver for this category on the cost side is $10.3 million for all changes in salary and wage costs for existing staff including the estimated impact of collective agreements not yet concluded. Other inflationary (goods and services) and financial adjustments make up the remaining difference. Commitments include expenditure increases necessary to maintain service levels, allowing for growth in the City s capital infrastructure (new roads, parks, facilities) and increased demand for services such as transit. The principal expenditure impacts in this category are the direct result of capital projects previously approved by Council, funding the staff and other costs of operating the additional capital facilities and equipment. The total impact of this category is $15.8 million. o Specific cost drivers in this category include the net operating impact of Züm rapid transit and conventional transit expansion ($4.2 million), roads operations ($2.3 million), operating costs for growth in corporate and recreational facilities ($1.3 million), parks maintenance ($0.7 million), internal borrowing repayments for previously approved capital project delivery ($1.0 million), Fire Station 211 ($1.5 million), and information technology contractual obligations ($0.5 million). 6

7 o The planned 1% dedicated infrastructure levy, combined with the $1.0 million capital allocation from assessment growth, account for $4.4 million in additional annual funding allocated to the capital program. The need to continue increasing contributions to the capital program arises from the steady growth in the amount of City infrastructure to be maintained and the aging of the infrastructure already in place. This increasing gap is partly reflected in the annual depreciation figures reported in the City s financial statements, figures which actually understate the gap for asset replacement as they are based on historic costs, not replacement costs. Growth and service priorities recommended for funding this year is minimal. Assessment Growth will provide additional revenue of $9.5 million in In comparison to annual historical growth-driven costs, assessment growth falls short of fully funding these costs, demonstrating that growth does not fully pay for itself in the short term. This is primarily due to the need to provide new infrastructure, facilities, and services before 100% of the new population that will utilize them has arrived. In the long term, new development should generate sufficient revenue to cover the growth related costs. Mitigation Measures initially proposed totalled $10.6 million and included a transit fare increase, minor reductions in parks related maintenance, streamlining corporate facility and security, marginal reductions in winter roads maintenance, and reduced citywide administrative expenditures. o During pre-consultation with Council, a number of initial management proposed mitigation measures were reconsidered due to their impact on services provided to the Public. These include, minor Transit service reductions, 1% infrastructure levy, Mount Pleasant Village skating, Eldorado pool, weed and pond maintenance, the delay in the opening of the Alderlea facility, and the closure of the Chinguacousy Park Petting Zoo. 7

8 Southwest Quadrant Renewal: As previously endorsed by Council on August 10, 2011, the long term acquisition of this capital facility was prioritized and funding for the capital lease payment will been allocated from existing tax based capital contributions. Therefore, there is no new impact on property taxes as a result. Peel Memorial Hospital Redevelopment: As previously endorsed by Council on April 3, 2013, an annual tax contribution of approximately $9.8 million, commencing in 2013 and ending in 2018, was approved to support the new Peel Memorial Centre for Integrated Health and Wellness. Funds will be held in a Reserve Fund until payments are due in accordance with Memorandum of Understanding between the City of Brampton and William Osler Health Services. Therefore, there is no additional property tax increase as a result. 8

9 Schedule A: Tax Levy Summary Balance Forward: Current Tax Levy (2013) $330,999,129 Add: Additional Tax Levy Due to Assessment Growth $9,506,599 Revised Tax Levy Base Before Tax Levy Increase $340,505,728 Add: Tax Levy Increase Recommended $10,024,488 Ending Balance: Revised Tax Levy (2014) $350,530,216 Residential Tax Impact 2014 Tax Rate Impact - City Portion 2.9% Tax Rate Impact - Total Tax Bill* 1.9% $ Increase / $100,000 Assessment** $14 $ Increase / Average Assessment** $51 * Assumes Region of Peel increase of 1.5% and 0% for Education ** City portion only Average Residential Assessment (2014) = $364,000 Average Residential Assessment (2013) = $347,000 9

10 Current Budget Financial Summary Net Expenditures by Department ($000s) VARIANCE 2014 BUDGET VS % BUDGET ACTUALS* BUDGET 2013 BUDGET CHANGE DEPARTMENT BREAKDOWN PUBLIC SERVICES $154,717 $151,987 $162,494 $7, % CORPORATE SERVICES $47,776 $46,714 $48,330 $ % PLANNING & INFRASTRUCTURE SERVICES $85,583 $86,400 $86,574 $ % OFFICE OF THE COO $6,475 $6,069 $6,330 ($146) -2.3% OFFICE OF THE CAO $1,989 $2,344 $2,007 $18 0.9% BRAMPTON PUBLIC LIBRARY $13,604 $13,604 $13,740 $ % MAYOR AND COUNCIL $3,078 $3,078 $3,002 ($76) -2.5% NON DEPARTMENTAL ($313,223) ($310,197) ($322,477) ($9,254) 3.0% Net Expenditures $0 ($0) $0 $0 BREAKDOWN BY CATEGORY Labour Expenditures $300,285 $299,955 $319,698 $19, % Other Expenditures $201,085 $200,167 $210,412 $9, % Total Expenditures $501,370 $500,122 $530,109 $28, % Gross Revenues ($501,370) ($500,122) ($530,109) ($28,739) 5.7% Net Expenditures $0 ($0) $0 $0 *Forecast year- end actuals based on September 30 th, 2013 actual results 10

11 2014 Budgeted Gross Expenditures by Department 11

12 2014 Budgeted Expenditures and Revenues by Type ($000s) 2013 BUDGET 2013 ACTUALS* 2014 BUDGET *Forecast year- end actuals based on September 30 th, 2013 actual results VARIANCE 2014 BUDGET VS 2013 BUDGET % CHANGE EXPENDITURES BY TYPE SALARIES, WAGES AND BENEFITS $300,285 $299,955 $319,698 $19, % OFFICE AND ADMINISTRATIVE $8,360 $7,680 $7,943 ($416) -5.0% ADVERTISING, MARKETING & PROMOTION $4,609 $4,259 $4,882 $ % STAFF DEVELOPMENT $1,894 $1,653 $1,917 $23 1.2% PROFESSIONAL SERVICES $2,640 $2,106 $2,370 ($269) -10.2% RENT AND LEASE CHARGES $2,022 $2,071 $7,972 $5, % REPAIRS, MAINTENANCE AND MATERIALS $20,434 $20,099 $21,063 $ % CONTRACTED SERVICES $44,041 $43,396 $45,535 $1, % UTILITIES AND FUEL $30,028 $29,301 $31,461 $1, % GRANTS, SUBSIDIES AND DONATIONS $16,306 $16,156 $16,385 $78 0.5% INTERNAL BORROWING REPAYMENTS $12,257 $12,257 $12,720 $ % FINANCIAL SERVICES $11,091 $12,563 $12,798 $1, % CONTRIBUTION TO RESERVES AND CAPITAL $47,404 $48,626 $45,364 ($2,039) -4.3% Total Expenditures by Type $501,370 $500,122 $530,109 $28, % REVENUES BY TYPE TAXES AND PIL'S ($340,719) ($340,403) ($360,522) ($19,803) 5.8% USER FEE AND SERVICE CHARGES ($127,131) ($127,608) ($133,531) ($6,400) 5.0% INVESTMENT AND OTHER INCOME ($16,950) ($17,422) ($16,950) $0 0.0% GRANTS AND SUBSIDIES ($8,564) ($8,941) ($9,130) ($566) 6.6% CONTRIBUTION FROM RESERVES ($8,006) ($5,749) ($9,976) ($1,970) 24.6% Total Revenues by Type ($501,370) ($500,122) ($530,109) ($28,739) 5.7% 12

13 2014 Budgeted Gross Expenditures by Type 13

14 2014 Budgeted Gross Revenues by Type 14

15 Staffing Complement Current Budget Overview The City currently has 2,847 approved full-time staff complement. COMPLEMENT DEPARTMENTS 2013 Staff Adds Contract Conversion 2014 PUBLIC SERVICES 1, ,775 CORPORATE SERVICES OFFICE OF THE COO PLANNING & INFRASTRUCTURE SERVICES OFFICE OF THE CAO (including Internal Audit) MAYOR AND COUNCIL CITY TOTAL 2, ,925 SOURCE: HUMAN RESOURCES (as of Nov 1/13) New full-time staff complement (including 74 new staff and 2 contract conversions) is as follows: Public Services 65 staffs for Transit, 1 staff for Recreation and Culture and 5 staff for Facility Services Planning & Infrastructure Services 5 staff for Maintenance and Operations Corporate Services 2 staff for Finance After making these adjustments, the new full time complement will be 2,925 15

16 Municipal Price Index (MPI) Current Budget Overview The City of Brampton s Municipal Price Index (MPI) is calculated annually and is designed to measure the increases in prices of goods and services purchased by the municipality. The MPI differs from other indices such as the Consumer Price Index (CPI) in that it is constructed based on purchasing patterns of the City rather than consumers. The MPI is a weighted aggregate of price relatives which means that the price or wage increases are weighted by the relative importance that each represents in the City budget. Component Weight Inflation Factor Source Salaries, Wages, and 60.2% 3.1% 2014 Mercer Compensation Survey/Globe and Mail Benefits Outside Services 7.2% 1.3% Statistics Canada - July 2013 (CPI) Capital Contributions 8.3% 0.4% 2013 Non Residential Building Construction Index (GTA) - 2nd Quarter Heat, Hydro, and Water 3.1% 4.8% Statistics Canada - July 2013 Internal Borrowing 2.8% 0.4% 2013 Non Residential Building Construction Index (GTA) - 2nd Quarter Brampton Library 2.7% 1.3% Statistics Canada - July 2013 (CPI) Fuel 2.9% 6.1% Statistics Canada - July 2013 Office Expenses 2.1% 1.3% Statistics Canada - July 2013 (CPI) Winter Contracts 1.9% 3.4% Statistics Canada - July 2013 Insurance 2.0% -0.1% Statistics Canada - July 2013 Materials 1.5% 1.3% Statistics Canada - July 2013 (CPI) Preventative and Demand 1.0% 1.3% Statistics Canada - July 2013 (CPI) Maintenance Vehicle Repairs and 0.9% 1.0% Statistics Canada - July 2013 Maintenance Promotion and Advertising 0.6% 1.3% Statistics Canada - July 2013 (CPI) Professional Services 0.5% 1.3% Statistics Canada - July 2013 (CPI) Rent 0.4% 1.7% Statistics Canada - July 2013 Equipment Costs 0.4% -0.1% Statistics Canada - July 2013 Communications 0.4% 1.7% Statistics Canada - July 2013 Staff Development 0.3% 1.3% Statistics Canada - July 2013 (CPI) Uniform and Cleaning 0.3% 1.5% Statistics Canada - July 2013 Mileage 0.2% 1.9% CRA Rates (2013 over 2012) Vehicle Lease 0.1% 5.6% Statistics Canada - July 2013 Non Inflationary Items 0.4% 0.0% N/A 100% Municipal Price Index 2.6% 16

17 Grants to External Organizations Current Budget Overview Included within the approved 2014 Current Budget are the following grants: o Brampton Public Library There is a $13.7 million grant to fund the majority of costs associated with the Library s operations. This represents a change of $0.1 million or 1.0% from the approved 2013 Current Budget requirement. See the Brampton Public Library section for more detail. o Brampton Safe City Association (BSCA) There is a $232,005 grant to fund operating costs associated with this organization. This includes an increase of $2,300 or 1.0% from the approved 2013 Current Budget (see Non Departmental variance for more detail). o Brampton Arts Council (BAC) There is a $492,705 grant to fund operating costs associated with this organization. This represents an increase of $4,878 or 1.0% from the approved 2013 Current Budget (see Non Departmental variance for more detail). o Brampton Downtown Development Corporation (BDDC) There is a $264,000 grant to fund operating costs associated with this organization. There is no change in this allocation compared to the approved 2013 Current Budget. o Sports, Heritage, Arts & Culture, and Community Events - Base funding of $261,000 to support initiatives such as Carabram, Doors Open, and Studios of Brampton, among other citywide initiatives, is included in the submission. Funding is available for initiatives subject to Council approval throughout the year. There is a $30,000 reduction in this allocation compared to the approved 2013 Current Budget, as a result of mitigation measures proposed. o Downtown DC Waiver This program was introduced to encourage development in the City s downtown and central area. There is $0.7 million included in the base budget in support of the 25 year repayment stream for Development Charges (DCs) for approved and pending projects within the Community Improvement Plan (CIP) area. To maintain DC reserves intact for needed growth infrastructure, the City pays the DCs on behalf of approved projects. Reserve and Reserve Funds 17

18 Included in the 2014 Current Budget are contributions to and draws from corporate reserves in support of various functions. Contributions to Reserves include contributions in support of current and/or future tax based capital asset repair and replacement, self-insurance deductibles, WSIB claims provisions, and Municipal Elections. The 2014 Current Budget includes contributions to reserves and reserve funds (estimated) as follows: 2013 Budget 2014 Budget Variance Reserve Fund #3 Workplace Safety and Insurance Board $1,658 $1,729 $71 Reserve Fund #4 Asset Repair and Replacement $24,748 $22,465 ($2,283) Reserve Fund #8 Self Insurance of Deductibles $4,750 $4,750 $0 Reserve Fund #10 Corporate Facilities $130 $108 ($22) Reserve Fund #23 Brampton Columbarium $4 $4 $0 Reserve Fund #25 Municipal Elections $470 $470 $0 Reserve Fund #36 Joint Use Facility Agreement $2 $2 $0 Reserve Fund #37 Official Plan Review $120 $120 $0 Reserve Fund #58 Theatre Capital Improvements $75 $75 $0 Reserve Fund #78 10% Non Development Charge Contribution $4,639 $5,089 $450 Reserve Fund #93 Building Rate Stabilization $231 $0 ($231) Reserve Fund #126 Peel Memorial Hospital $9,833 $9,833 $0 Reserve Fund #127 Major Maintenance Reserve Fund $0 $423 $423 Reserve Fund #134 Development Charges $59 $59 $0 Reserve Fund #211 Interest Rate Stabilization Reserve $300 $300 $0 Contribution to Capital (Minor Capital) $2,043 $1,667 ($376) TOTAL ($000s) $49,062 $47,094 (1,968) o Capital Contributions (Res #4, Res #10, Res #58, Res#127, Contribution to Capital) These contributions are required to support current and future tax based components of the capital program, the majority related to repair and replacement of existing City assets. The decrease in Res#4 largely reflects the transfer of existing tax based capital contributions towards the capital acquisition (lease) for the City Hall expansion. o Municipal Elections (Res #25) A contribution to this Reserve Fund is made annually to spread the election costs over the years between elections. o 10% non-dc Contribution (Res #78) - As the City continues to grow, the requirement to fund growth driven capital infrastructure projects has remained unabated. The growth funding from Development Charges comes with an associated tax based funding need to support the non-dc eligible portion of capital projects. 18

19 Peel Memorial Hospital (Res#126) As previously endorsed by Council on April 3, 2013, an annual tax contribution of approximately $9.8 million, commencing in 2013 and ending in 2018, was approved to support the new Peel Memorial Centre for Integrated Health and Wellness. Funds will be held in a Reserve Fund until payments are due in accordance with Memorandum of Understanding between the City of Brampton and William Osler Health Services. Contributions from Reserves include required draws from Reserves to support the current year s operating functions. The 2014 Current Budget includes contributions from reserves and reserve funds (estimated) as follows: 2013 Budget 2014 Budget Variance Contribution from Capital $3 $3 $0 Contribution from Trust Funds $36 $36 $0 General Rate Stabilization Reserve $4,128 $4,069 ($59) Reserve Fund #3 WSIB Fund $1,116 $1,120 $4 Reserve Fund #8 Self Insurance of Deductibles $2,135 $2,630 $495 Reserve Fund #19 Employee Benefit Rate Stabilization $338 $345 $7 Reserve Fund #25 Municipal Elections $245 $1,417 $1,171 Reserve Fund #53 Brampton Senior Fund $4 $4 $0 Reserve Fund #89 Provincial Dedicated Gas Tax Transit $8,144 $8,710 $566 Reserve Fund #93 Building Rate Stabilization $0 $352 $352 Reserve Funds #100 / #110 / #120 Legacy, Community Investment and Community Development Funds $9,000 $9,000 $0 TOTAL ($000s) $25,150 $27,686 $2,536 o General Rate Stabilization Reserve The remaining base budget for 2014 includes a $4.1 million backstop provision to fund operations. The reduction from the prior year relates to the elimination of the General Rate Stabilization Reserve draw used to mitigate tax pressures in o Self Insurance of Deductibles (Res #8) As a result of the City s growing infrastructure base, insurance costs are also increasing (e.g. community facilities, transit fleet, etc.). o Dedicated Gas Tax (Res #89) The Provincial Dedicated Gas Tax Funds for Public Transportation program provides just over $8.7 million in The program has now been fully phased in by the Province, so any increases in receipts from this program in future years is expected to be modest, only reflecting ridership growth. o Municipal Elections (Res #25) Draw down required to fully offset the operating costs associated with the 2014 municipal elections. 19

20 The following paragraphs describe the current status of strategic and stabilization reserve funds. Legacy Fund This Reserve Fund was originally established with a $100 million balance, which has been maintained. Annual interest on the balance is built into the base budget to offset tax levy needs (currently targeted at $4.5 million). Community Investment Fund This Reserve Fund was originally established with a $100 million balance and is almost fully committed annually. Internal loans for initiatives such as the Rose Theatre, parking garages, POA Courthouse, and administrative space have been made with a long term payback horizon. Revolving loans continue to be made as principal is repaid and funding is available. Annual interest on the fund, including loans outstanding, is built into the base budget to offset tax levy needs (currently targeted at $4.5 million). Interest Rate Stabilization - This Reserve Fund has a balance of $17.0 million, as at September 30, It is recommended that the balance be protected for use in mitigating a further reduction in investment income expected in 2014 and beyond. Building Rate Stabilization - This Reserve Fund, established pursuant to Bill 124 changes in the Building Code, is available for Building operations only, to offset temporary shortfalls in building permit revenue. This Reserve Fund has a balance of $19.0 million, as at September 30, General Stabilization Reserve This Reserve is intended to smooth the impact on the tax base of major unforeseen or unavoidable events and one-time impacts. Council has provided direction to maintain a target in this reserve at 10% of budgeted gross annual operating and capital expenditures. Combined budgeted annual operating and capital expenditures are approximately $785 million, resulting in a reserve requirement of $78.5 million. The current GRS Reserve balance is $42 million, as at September 30, 2013 or a shortfall of $36.5 million compared to the target. This shortfall results in the reduced ability for the Corporation to fund itself, during an economic downturn or other type of financial shock. 20

21 Conclusion The recommended budget and funding measures provide the necessary financial basis for operations, service and capital project delivery in 2014 to largely meet known Council priorities. Service needs will continue to grow into the future as the municipality grows. Funding challenges continue to face the municipality, particularly in the areas of infrastructure funding, the operating costs of new capital facilities and continuing requirements for a tax funding contribution towards the costs of growth. 21

22 Schedule B: Consolidated Change from 2013 ($000s) 2014 Budget vs Budget Category Description CORE ADJUSTMENTS > Compensation - net provisions for non union 10,346 Compensation Adjustments compensation changes and union collective agreements > Operating expenditure adjustments to reflect actuals and forecasted actuals - Net growth/work volume adjustments (further detail 1,167 Growth / Work Volume and break down provided in departmental variances) - Net service/inflation related adjustments (further detail 444 Service and break down provided in departmental variances) - Tax write offs 1,170 Growth / Work Volume > Revenue adjustments to reflect actuals and forecasted actuals - Net growth/work volume adjustments (further detail 26 Growth / Work Volume and break down provided in departmental variances) - Net service related adjustments (further detail and 1,100 Service break down provided in departmental variances) - Payment in lieu of taxes (PILs) (272) Growth / Work Volume SUBTOTAL, CORE ADJUSTMENTS 13,981 COMMITMENTS Corporate Services > Corporate technology license and maintenance fees 533 Capital Impacts - Growth Planning & Infrastructure Services > Winter control 862 Capital Impacts - Growth > Contracted services 268 Capital Impacts - Growth > Road Operations Materials (net $20K impact) 20 Capital Impacts - Growth > Traffic Signal maintenance 104 Capital Impacts - Growth 22

23 Schedule B: Consolidated Change from 2013 ($000s) 2014 Budget vs Budget Category Description > Traffic Streetlight maintenance 215 Capital Impacts - Growth > Streetlight Hydro (net $242K impact) 242 > Traffic Signals - AARASC (net $0 impact) - Signal Maintenance Contract 585 Service - Locates 91 Service - Revenue from Region of Peel (676) Service > Underground Locates (net -$0 impact) - Traffic Signal Locates 9 Growth / Work Volume - Traffic Streetlight Locates (230) Service - Operations Technician (2 F/T) 220 Growth / Work Volume > Streetlight Relamping 75 Capital Impacts - Growth > Pay and Display - maintenance and communication 32 Capital Impacts - Service > Coencorp Fuel System Licenses 18 Capital Impacts - Growth > Bicycle Facility Retrofit Program 10 Capital Impacts - Growth > Active Transportation Network Coordinator (1 F/T) 111 Service > Traffic Signal Technologist I -ARRASC - (1 F/T) 82 Service - Recovery from Region of Peel (82) Service > Traffic Signal Technologist III -ARRASC - (1 F/T) 98 Service - Recovery from Region of Peel (98) Service > Crossing Guards (5 P/T) 50 Capital Impacts - Growth > Stormwater Technologist (2 F/T) 170 Capital Impacts - Service > Infrastructure Planning Technician (1 F/T) 71 Capital Impacts - Growth > Parks Maintenance 740 Capital Impacts - Growth Public Services > Systems Incident Collections (1 F/T) 89 Capital Impacts - Growth > Corporate Space Strategy 601 Capital Impacts - Growth > Alderlea Facility 379 Capital Impacts - Growth > Facility Scheduler (1 F/T) 79 Capital Impacts - Service > Gore Meadows (net $144K impact) 144 Capital Impacts - Growth > Norton Place Park - Sept to Dec 6 Capital Impacts - Growth Public Services - Fire and Emergency Services > Fire Station 211 (net $1.5M impact) 1,448 Capital Impacts - Growth 23

24 Schedule B: Consolidated Change from 2013 ($000s) 2014 Budget vs Budget Category Description Public Services - Transit > Conventional Growth Service Increase (7 Growth Buses,19,000 Service Hours) > Zum BRT Service Increase (10 BRT Buses, 4 Support Buses, 44,000 Service Hours) Non Departmental > Planned dedicated 1% Infrastructure Levy (Contribution to Capital Reserve) > Planned contribution from Assessment Growth to Asset Repair and Replacement Reserve to support growth in the City's infrastructure > Internal borrowing repayments to support previously approved capital projects > Reversal of General Rate Stabilization (GRS) Reserve contribution to operating budget to mitigate tax funding pressures in prior years > Additional funding required to support 2014 new corporate staff additions (i.e. computers, software, telephone and support) 1,128 Capital Impacts - Growth 3,021 Capital Impacts - Growth 3,405 Capital Impacts - Service 1,000 Capital Impacts - Service 913 Capital Impacts - Growth 59 Growth / Work Volume 34 Growth / Work Volume SUBTOTAL, COMMITMENTS 15,826 MITIGATION MEASURES Corporate Services > Corporate technology license and maintenance fees (379) Mitigation Measures Office of the COO > Council Communications (166) Mitigation Measure Mayor and Council > Elected Officials 2014 Salary Increase (18) Mitigation Measures 24

25 Schedule B: Consolidated Change from 2013 ($000s) 2014 Budget vs Budget Category Description Planning & Infrastructure Services > Planning and Development revenue budget - Rolling (858) Mitigation Measures Average > Natural Systems Fee (593) Mitigation Measures > Eliminate Public Works New Staff Requests related to (572) Mitigation Measures Commitments > Snow Removal (300) Mitigation Measures > Elimination of budget for planning defence at OMB (275) Mitigation Measures Hearings > Eliminate Planned Street Light Relamping (252) Mitigation Measures > Parks Growth 2014 (233) Mitigation Measures > Eliminate Planned Watercourse and Culvert (188) Mitigation Measures Maintenance > Fleet Rental Vehicles (183) Mitigation Measures > Reduce Grass Cutting Program (175) Mitigation Measures > Eliminate flower planting in non-irrigated beds. (146) Mitigation Measures > Eliminate planned ditching on rural roads (124) Mitigation Measures > Reduction in Contracted Services (102) Mitigation Measures > Reduction in Heating Fuel Budget (100) Mitigation Measures > Eliminate Pruning Crew. * This crew relies on rental (98) Mitigation Measures vehicles to operate. > Reduce Grass Cutting Program (96) Mitigation Measures > Discontinue Hanging Basket/Planters * This crew relies (93) Mitigation Measures on rental vehicles. > Eliminate Planned Fence maintenance (52) Mitigation Measures > 25% reduction in Playground Surface Replacement (50) Mitigation Measures Program > Reduce Funding in Service Agreement (28) Mitigation Measures > Eliminate Animal Services Goosing Program (27) Mitigation Measures Public Services > Reduce Maintenance Service Levels at Corporate (601) Mitigation Measures Facilities > Systems Incident Collections (1 F/T) (89) Mitigation Measures > Mobile security for duress buttons (75) Mitigation Measures > Security Contract Renewal (285) Mitigation Measures > Reduce Recreation Facility Operating Hours (225) Mitigation Measures > Reduce Fitness related Daycare Service (50) Mitigation Measures > Cyril Clark Lecture Hall Rental (5) Mitigation Measures > Close Siemens Property (174) Mitigation Measures > Summer Theatre Series (142) Mitigation Measures 25

26 Schedule B: Consolidated Change from 2013 ($000s) 2014 Budget vs Budget Category Description > Reduce Shakespeare in the Square (25) Mitigation Measures > Reduce Service Brampton overnight weekday Service (54) Mitigation Measures by 1 P/T Staff > Reduce Service Brampton Weekend Service by 1 P/T Staff (43) Mitigation Measures Public Services - Transit > Transit Revenue Budget Increase (1,419) Mitigation Measures > Transit Fare Increase (1,095) Mitigation Measures Brampton Public Library > Technology Services (137) Mitigation Measures Non Departmental > City-Wide Administrative Expense Reduction (940) Mitigation Measure > Grant Funding Reduction (30) Mitigation Measure > Eliminate Community Lunch and Dinner Events (41) Mitigation Measure Sponsorship > Eliminate Staff Attendance at Charitable and Non-Profit Events (18) Mitigation Measure SUBTOTAL, MITIGATION MEASURES (10,555) GROWTH AND SERVICE PRIORITIES Corporate Services > Senior Buyer, Purchasing - 1 F/T 84 Growth > Buyer, Purchasing - 1 F/T 77 Growth Office of the COO > Brampton Outstanding Business Achievement Awards 35 Service - Revenue - Ticket Sales and Sponsorships (35) Service > Door Open Program Relaunch 30 Service - Revenue - Sponsorships (15) Service Planning & Infrastructure Services > Project Manager, Planning (1 Contract Extension) 276 Growth / Work Volume - External Funding (Landowner Group) (276) Growth / Work Volume 26

27 Schedule B: Consolidated Change from 2013 ($000s) 2014 Budget vs Budget Category Description Public Services > Real Estate Coordinator (1 F/T) 87 Growth / Work Volume - Capital Recovery (87) Growth / Work Volume Mayor and Council > Advisor, Councillor Communications (1 Contract) 96 Service Non Departmental > Brampton Safe City (net $10K impact) 2 Service > Brampton Arts Council (net $5K impact) 5 Growth / Work Volume SUBTOTAL, GROWTH AND SERVICE PRIORITIES 279 REVENUE SOURCES > Assessment Growth - additional tax levy received by the (9,507) Assessment Growth City as a result of new properties added to the assessment roll > Recommended Tax Levy Increase (1.9%) (10,024) Tax Levy Increase SUBTOTAL, REVENUE SOURCES (19,531) TOTAL, NET EXPENDITURE CHANGE 0 27