1. CALL TO ORDER 2. DISCLOSURE OF PECUNIARY INTEREST UNDER THE MUNICIPAL CONFLICT OF INTEREST ACT 3. MAYOR'S REMARKS - MAYOR KELLY LINTON

Transcription

1 Committee of the Whole Agenda Tuesday, January 26, (11:00 am - 6:00 pm) Wednesday, January 27, (10:00 am - 4:00 pm) Tuesday, February 2, (9:00 am - 4:00 pm, if required) Council Chamber, 1 MacDonald Square, Elora Page 1. CALL TO ORDER 2. DISCLOSURE OF PECUNIARY INTEREST UNDER THE MUNICIPAL CONFLICT OF INTEREST ACT 3. MAYOR'S REMARKS - MAYOR KELLY LINTON 4. OPENING REMARKS - ANDY GOLDIE, CAO 5. BUDGET OVERVIEW - MARK BRADEY (TAB 2) 5.1 Overview of the budget process and characteristics COR-09 Draft Operating Funding challenges 5.3 Significant impact areas 5.4 Analysis of tax levy 6. TAX SUPPORTED OPERATING BUDGET (TAB 4) 6.1 Comments regarding Draft - Managing Directors Tax Supported Questions from Council 7. DELEGATIONS - 5:00 P.M. 7.1 Fred Gordon, Administrator Fergus BIA Elora BIA USER PAY SUPPORTED OPERATING BUDGET - WATER & SEWER (TAB 5) Page 1 of 174

2 8.1 Overview of the - Colin Baker/Mark Bradey User Pay Questions from Council 9. TAX SUPPORTED & USER PAY CAPITAL BUDGETS (TAB 6) 9.1 Overview of the Capital adopted by Council December 14, - Mark Bradey Capital VEHICLE & EQUIPMENT REPLACEMENT SCHEDULES (TAB 7 & TAB 8) 10.1 Vehicle Replacement Questions from Council YEAR CAPITAL FORECAST (TAB 9) 11.1 Overview of the 10-year Capital Forecast adopted by Council December 14, 10 year capital forecast OTHER SCHEDULES (TAB 10) 12.1 Other Information Questions from Council 13. FINAL DECISIONS & COMMENTS 13.1 Recommendation: THAT the Council of the adopt the. 14. GRANT APPLICATIONS 14.1 COR-11 Grant Approvals ADJOURN Page 2 of 174

3 Report No. COR-09 THE TOWNSHIP OF CENTRE WELLINGTON REPORT TO THE COMMITTEE OF THE WHOLE TO: Mayor Kelly Linton and Members of Council DATE: January 26, SUBJECT: DRAFT BUDGET RECOMMENDATION: THAT the Council of the adopt the budget. SUMMARY: The draft operating budget has been developed through a process described more fully in this report. Background The operating budget typically involves normal expenditures and revenue associated with the day to day provision of services. Expenditures that are one-time costs in excess of $5,000 that may be operating in nature, such as maintenance items or studies are included in the capital budget. This is normal practice as it eliminates significant fluctuations in the tax rate due to large one-time expenditures. The draft tax supported operating budget is $22,471,269. This includes assessment growth of $166,358, a 2.48% increase in the base tax levy of $275,781 and a 2% dedicated capital levy totaling $231,122. As a result, the tax increase proposed for is a combined 4.48% ($43.20) on the Township s portion of the total tax bill. The draft user pay operating budget is $9,701,136. The user pay operating budget was $9,397,350. This is a $303,786 (3.23%) increase from the user pay operating budget. This increase will not result in a change to the water and sewer rates as the rates were determined by the water and sewer rate study approved by Council in November. Process Beginning with the 2013 budget process, the capital and operating budget discussions were separated. This approach allows the Township to take advantage of favorable tender pricing that is typically offered earlier in the year before competition from other municipalities begins. Page 3 of 174

4 Council discussed the capital budget and the 10 year capital forecast on November 24 th and 25 th. The capital budget (excluding the lifecycle reserve items) was adopted by Council on December 14 th. At that meeting Council also gave preliminary approval for the 2017 and 2018 years included in the 10 year capital forecast (excluding the lifecycle reserve items). Convening operating budget discussions in early allows for the inclusion of material information in the budget without making estimates. Some of these significant amounts are: OMPF funding, employee benefit costs, insurance costs, and growth estimates. Operating Process forecasts for the salary and hourly wage portion of the operating budget commenced in August. Discussions with staff concerning the operating budget and lifecycle reserve schedules began in September. These discussions involve one-on-one meetings with each senior staff member who has responsibility over specific budget areas to discuss their needs on an account-by-account basis. On January 5 th, 7 th and 9 th the Managing Directors and CAO met to review the preliminary operating budget and discuss reductions to the tax levy. Draft Tax Supported Operating Significant issues impacting the draft tax supported operating budget are: 1. Ontario Municipal Partnership Fund (OMPF) The Township s OMPF funding will be reduced by a further 15% ($91,800) in to $520,200. A history of the OMPF reductions since 2009 is provided as Appendix A. 2. Transfers to Equipment and Vehicle Lifecycle Reserves Transfers to equipment and vehicle replacement reserves from the tax supported operating budget total $1,171,000 in. This represents a $55,000 increase from. These replacement reserve transfers are required to ensure the Township has sufficient funding to replace end of life vehicles and equipment in this, and future budgets. The total amount of funding contributed from the tax supported operating budget (including the Dedicated Capital Levy) to the Township s capital program is $2,316,350. This represents a $1,201,850 increase from the 2011 budget and accounts for 10.3% of the total tax supported operating budget. In order to meet the future infrastructure challenges identified in the Township s asset management plan, it is important the Page 4 of 174

5 Township continue to direct an increasing portion of the operating budget to capital replacement. A comparison of contributions to the capital budget from the tax supported operating budget since 2011 is provided as Appendix B. 3. Wages and Benefits Expenditures Consistent with other municipalities, employee remuneration accounts for almost half (44%) of the tax supported operating budget. Significant changes related to wages and benefits in the operating budget are: Wages increased 1.90% per the Memorandum of Agreement with the Township s Staff Association; CPP and EI maximums have both increased 2.6%; and 3.8% reduction in group benefit costs (approximately $26,300). The tax supported operating budget proposes the following staffing change: A fulltime, contract, building permit position with a total estimated wages and benefit cost of $58,500. This position is fully funded by an $85,000 increase in budgeted building permit revenues for a net savings of $26,500. As building department activity has increased significantly over the past few years, an increase in support staff is required to meet legislated permit timing approvals. The user pay operating budget proposes the following staffing changes: The inclusion of two, four month contract co-op students and a nine month contract for a Risk Management Inspector. The impact on the Environmental operating budget of these positions is $30,500 as 50% of the cost will be funded from the existing Source Protection Municipal Implementation Fund (SPMIF) grant capital project. 4. Hydro and Water Expenditures Hydro and water expenditures have increased by approximately $81,000. $60,000 of the increase is at the Centre Wellington Sportsplex. 5. Gravel Resurfacing Gravel resurfacing expenditures are proposed to increase by $20,000 to remediate washouts and spring thaw impacts to gravel roads and to improve the overall condition of gravel roads. Page 5 of 174

6 6. Stray Animal Control Stray animal control costs are expected to increase by approximately $45,000 in. This is due to an expected change in the Township s administration of animal control. Refer to Report COR-08 (attached), prepared by Kerri O Kane, Manager of Legislative Services/Municipal Clerk for further information. 7. Investment Revenue Interest earned on the Township s cash balances is expected to decrease by approximately $40,000 in. A low interest rate environment has negatively impacted the Township s ability to renew GIC s at rates previously in effect; this trend is expected to continue in. This reduction is partially offset by an increase in investment revenue from interest earned on the Victoria Park Seniors Centre loan from the reserves. Interest earned on Township loans in will increase by approximately $22, Snowplow and Snow Removal at the New Fergus Riverlands Parking Lot Snowplowing and snow removal at the new Fergus Riverlands parking lot requires smaller, more mobile equipment than the Township currently owns. Therefore this new expenditure in has been contracted out at an estimated cost of $16,000 for. This cost increase is reflected in the Fergus Downtown cost centre in the draft budget. 9. Alternative Source of Revenue The Township is currently working with a consultant to secure an estimated $50,000 per year in naming rights for various Community Services facilities. The Parks and Recreation budget reflects a half year ($25,000) of sponsorship revenue. These funds have been transferred to the Parks and Recreation Facility replacement reserve to be used for future lifecycle replacement. As a result the impact on the operating budget is $NIL and this alternative source of funding will be used to reduce the Township s infrastructure deficit. 10. Relocation of the Tourism Office to 10 East Mill St., Elora The relocation of the Tourism office results in estimated occupancy cost savings for the Township of $26,600. The majority of the savings are due to the elimination of monthly rental payments and annual property taxes. 11. Increased Repair and Maintenance Costs at the Sportsplex Facility As the Centre Wellington Community Sportsplex continues to age, funding required to maintain the facility continues to increase. ed repair and maintenance Page 6 of 174

7 expenditures at the facility are expected to increase by approximately $22,000. This includes a $5,000 increase in parking lot snowplow costs and a $9,000 expenditure for HVAC maintenance costs in the aquatics centre. Due to the Waterloo-Dufferin-Guelph Public Health Unit s requirement to increase service levels for sanitizing and cleaning certain areas of the Sportsplex facility, the aquatics centre and weight room cleaning is budgeted to be contracted out in. These costs are offset by a reduction in Parks and Recreation part-time staff wages and benefits in. Other Information 1. Actual Amounts The actual amounts are not complete as invoices are still being received that pertain to and numerous year end adjustments need to be calculated and posted. Consistent with prior years, it is expected that the actual amounts that flow into the budget book will be completed by late February. As such, the final budget books will not be available until March. Users of the draft budget document are cautioned that developing assumptions based on the actual amounts presented could lead to materially incorrect conclusions. 2. Variable Revenue and Expense Line Items Consistent with prior years, major expenditures that can fluctuate significantly from year to year due to factors such as weather (i.e. snow maintenance and volunteer firefighter wages) are based on annualized averages. A similar approach is used to budget for revenues that can vary considerably from year to year. Examples included in the draft budget are building permit, planning, and cemetery revenues. 3. Proposed Tax Increase The proposed tax increase is 2.48% ($23.64) plus an increase to the dedicated capital levy equal to 2% ($19.56) for a total tax increase of 4.48% ($43.20). An analysis of the proposed increase in addition to the dollar impact by department based on the draft budget is included as Appendix C. An analysis of the impact on the Township s portion of the residential tax bill is included as Appendix D. Page 7 of 174

8 A comparison of the 2014 total tax levy for the to municipalities of similar size, other lower tier municipalities in Wellington County, and the City of Guelph is included as Appendix E. BUDGET/FINANCIAL IMPLICATIONS: The Council approved budget document is a key policy and planning tool that sets out the Township s operating and capital program for the upcoming fiscal year. CONSULTATION: The preparation of this report was done in consultation with senior management. Residents were notified that Council would receive submissions from registered delegates by advertising in the Wellington Advertiser and on the Township s web site. ATTACHMENTS: Appendix A OMPF Reduction History Appendix B Summary of Tax Supported Contributions to Capital from the Operating Appendix C Analysis of Draft by Department Appendix D Analysis - Impact on the Residential Tax Bill Appendix E Comparison of Total Tax Levy With Comparator Municipalities (2014) COR-08 Animal Control PREPARED BY: Mark Bradey, Financial Manager/Deputy Treasurer APPROVED BY: Andrew Goldie, Chief Administrative Officer Page 8 of 174

9 Appendix A OMPF Reduction History Year Reduction ($) Total Funding ($) % Reduction ,542, % ,500 1,234, % ,400 1,110, % , , % , , % , , % 152, , % 91, , % OMPF Funding 2009 $ 1,800,000 1,600,000 1,400,000 1,200,000 1,000, , , , , Year Total Funding Reduction Page 9 of 174

10 Appendix B Summary of Tax Supported Contributions to Capital from the Operating Vehicle Replacement 494, , , , , ,000 Equipment Replacement 270, , , , , ,000 Contribution to Capital 350, , , , , ,500 Dedicated Capital Levy , ,850 Total Tax Supported Contributions to Capital $ 1,114,500 $ 1,564,500 $ 1,705,500 $ 1,765,500 $ 2,030,228 $ 2,316,350 Annual $ Change $ 450,000 $ 141,000 $ 60,000 $ 264,728 $ 286,122 Cumulative $ Increase from 2011 $ 450,000 $ 591,000 $ 651,000 $ 915,728 $ 1,201,850 % of Total Tax Supported Operating Allocated to Capital 6.2% 8.3% 8.8% 8.9% 9.4% 10.3% Page 10 of 174

11 Appendix C Draft Analysis of Draft by Department Analysis of Draft Taxation Levy (Township Purposes - including 2% capital levy) $ 11,168,550 Add: 1.52% Assessment Growth 166,358 Base Levy (Township Purposes - including 2% capital levy) 11,334,908 Draft (including 2% capital levy) 11,841,811 Difference $ 506,903 Percentage Change (Township Purposes - including 2% capital levy) 4.48% $ Change % Change $ Impact From From % of Tax of a 4.48% Department Change Tax Change 1 Contribution to Capital Fund 286, % 56.4% Office of the CAO and Human Resources 110, % 21.7% Parks & Recreation 103, % 20.5% Transportation 99, % 19.7% O.M.P.F. Grant Funding 91, % 18.1% Social Services 46, % 9.2% Protection to Persons/Property-Other 40, % 8.0% Information Technology & Services 27, % 5.5% Other Revenue & Expenses 20, % 4.1% Fire Dept 10, % 2.0% Legislative Services 4, % 0.9% Cultural Services 2, % 0.5% Health Services 2, % 0.5% Committee of Adjustment (400) 5.5% -0.1% (0.03) 15 Mayor & Council (2,839) -1.4% -0.6% (0.24) 16 Planning Dept (8,180) -2.2% -1.6% (0.70) 17 Economic Development (9,063) -5.7% -1.8% (0.77) 18 Tourism and Culture (18,786) -6.8% -3.7% (1.60) 19 Net Debt (19,572) -4.0% -3.9% (1.67) 20 Building Dept (30,544) 23.2% -6.0% (2.60) 21 General Administration (34,400) 15.1% -6.8% (2.93) 22 Financial Services (49,934) -6.5% -9.9% (4.26) 673, % ed change in Supplemental Taxation - 0.0% 0.0% - ed change in PIL's (200) 0.1% 0.0% (0.02) Less: Assessment Growth (166,358) -32.8% (14.18) Net Levy Change $ 506, % $ Note - Dollar impact column is based on the mean (average) assessment of $331,205 for a Centre Wellington residential property at the draft budget tax rate percentage change of 4.48%. Page 11 of 174

12 Appendix D Draft Analysis - Impact on the Residential Tax Bill Impact on the Township Levy: Average Assessment for a Residential Property (phase in value - year 4) $ 331,205 Equivalent to Average Value $ 322,046 Township Tax Levy based on Average Assessment ( Equivalent to Assessed Value X Tax Rate): $322,046 X $ Add: Levy Change Based on Draft Township Tax Levy Based on Draft $ 1, Impact on the Township Portion of the Residential Tax Bill: $ Change % Change Centre Wellington Portion $ $ $ % Dedicated Capital Levy % Total Centre Wellington , % County Portion 2, , % Education Portion % $ 3, $ 3, $ Blended Change 2.76% Page 12 of 174

13 Comparator Municipalities 2014 Tax Levy Tax Levy Upper Tier Own Purposes Total # Households Per Household Town of Bradford West Gwillimbury 13,074,885 19,046,752 32,121,637 11,814 2,719 23,028,077 10,487,627 33,515,704 11,744 2,854 Town of Grimsby 20,778,958 9,491,450 30,270,408 10,280 2,945 Town of New Tecumseh 13,497,664 24,362,826 37,860,490 12,670 2,988 Town of Georgina 23,233,311 32,088,725 55,322,036 18,476 2,994 Township of Woolwich 18,684,948 8,562,007 27,246,955 8,795 3,098 Town of Innisfil 15,668,033 31,523,420 47,191,453 14,570 3,239 Town of Halton Hills 31,597,257 38,141,680 69,738,937 20,045 3,479 Town of Orangeville 13,750,368 28,178,522 41,928,890 10,564 3,969 Notes: Appendix E Comparison of Total Tax Levy With Comparator Municipalities (2014) Comparator Municipalities are the same ones used in the Township's Non Union Job Evaluation/pay Equity/External Compensation study. Tax and households data is from the 2014 Financial Information Return. In 2013, Centre Wellington's rank moved from third lowest to second lowest. In 2014, Grimsby and New Tecumseh traded rankings. Comparison of Total Tax Levy With Other Lower Tier Municipalities In Wellington County (2014), and The City of Guelph 2014 Tax Levy Tax Levy Upper Tier Own Purposes Total # Households Per Household Town of Minto 4,975,963 4,148,183 9,124,146 3,221 2,833 23,028,077 10,487,627 33,515,704 11,744 2,854 Township of Wellington North 7,629,076 6,241,542 13,870,618 4,540 3,055 Township of Mapleton 7,405,078 4,427,746 11,832,824 3,028 3,908 Township of Guelph Eramosa 13,271,933 5,387,917 18,659,850 4,280 4,360 Town of Erin 12,508,266 5,533,754 18,042,020 4,046 4,459 Township of Puslinch 12,306,573 3,226,553 15,533,126 2,968 5,234 City of Guelph 0 193,635, ,635,241 38,715 5,002 Page 13 of 174 Notes: In 2013, Centre Wellington's rank moved from third lowest to second lowest. In 2014, there were no changes in ranking.

14 [Type here] Report COR-08 THE TOWNSHIP OF CENTRE WELLINGTON REPORT TO COMMITTEE OF THE WHOLE (BUDGET) TO: Mayor Kelly Linton and Members of Council DATE: January 26, SUBJECT: Animal Control RECOMMENDATION: THAT the Council of the receives for information Report COR-08 from the Manager of Legislative Services/Municipal Clerk regarding Animal Control. REPORT: The currently utilizes JoAlan Animal Care for animal control within the municipality and have been operating without a current contract for several years. JoAlan also provides similar animal control services service to the Townships of Mapleton, Guelph-Eramosa and Wellington North. JoAlan has notified all the municipalities they no longer wish to continue providing the service. Animal control within the municipality is regulated under By-law , a By-law for the registration, licensing and control of dogs. Commercial kennels are also regulated under this by-law. The municipality sold approximately 2,200 dog tags in at a cost of $25.00 each. The cost of a dog tag has been at that rate since Dog tags are sold at the municipal office and through a partnership with local vendors and veterinarians, residents can purchase dog tags at various locations throughout the township. Participating vendors are compensated $7.00 per tag. There are seven (7) commercial kennels (boarding and breeding) operating in the Township, some of which predate amalgamation, and a new one permitted in. All kennels require annual inspections. Revenue from tag sales, fines, kennel licenses and boarding and pound fees amounts to approximately $60,000 per annum. On average, the Township animal control service receives approximately 60 to 100 dog related complaints annually. The current provider also responds to calls regarding wildlife, cats, birds and dead animals. Over the past several years there has been a steady decline in revenues and the level of service provided, including the collection of fines and impound fees, resulting in costs for service at approximately $40,000. Page 14 of 174

15 2 Report COR-08 A joint proposal was submitted by the Guelph Humane Society (GHS) to the municipalities of Centre Wellington, Mapleton, Guelph Eramosa and Wellington North. The annual impact for Centre Wellington in would be approximately $82,000. Additional expenditures in the amount of $4,500, include the printing and distribution of reminder notices, advertising and veterinary costs in the event an animal is injured and not claimed by the owner. The dog licensing campaign is already underway with any new contract effective no earlier than March 1,. The cost would increase in 2017 by approximately $15,000 when an on-line dog tag registration system is instituted by the GHS. With the implementation of an on-line tag registration system, fee increases, a consistent and higher level of enforcement, staff anticipates a gradual decline in operating expenditures. The Guelph Humane Society has been providing animal control and sheltering services for the City of Guelph for over 30 years. They offer a complement of proficient animal protection officers with education and training in animal restraint, animal control, licensing and by-law enforcement. The Guelph Humane Society has a facility that can provide for the care and well-being of animals during their impoundment period, and if unclaimed, adoption services to place these animals into caring homes. The contract with the Guelph Humane Society will include animal control services Monday to Friday 8:30 a.m. to 5:30 p.m., and Saturday 8:30 a.m. to 4:30 p.m., for stray domestic animals, including dog licensing, capturing, quarantine and enforcement of the municipal animal control by-law, pickup and disposal of deceased companion animals and wildlife on public property, investigations and prosecutions of by-law infractions, public education, emergency services 24 hours a day/7 days per week, monitoring off-leash dog parks and other municipal parks providing education and enforcement, and annual inspections of kennels. BUDGET/FINANCIAL IMPLICATIONS For the balance of, animal control services in the amount of $86,000, offset by revenue of $62,000, results in a $24,000 deficit from this cost centre. In 2017, animal control services in the amount of $86,000, plus the implementation of an on-line tag system at $15,000, and a reduction in expenses associated with the commissions paid to vendors, results in a total cost of $91,000. Anticipated revenue from dog tag sales (increased from $25 to $35), fines and impound fees in the amount of $85,000, results in a net deficit of $6,000. CONSULTATION: Over the past several months, staff in Legislative and Financial Services has been working with area municipalities to share and reduce the costs of animal control. PREPARED BY: APPROVED BY: Kerri O Kane, Manager of Legislative Services/Municipal Clerk Andrew Goldie, Chief Administrative Officer Page 15 of 174

16 Page 16 of 174

17 **DRAFT** TAX SUPPORTED OPERATING BUDGET 1 Page 17 of 174

18 Tax Supported Operating Summary Change / Description Expenditures Revenues Net Expenditures Revenues Net $ % General Government Mayor and Council 207, , , ,932 (2,839) -1.4 % Office of the CAO and Human Resources 474, , , , , % Legislative Services (Corporate) 492,680 (30,000) 462, ,950 (34,800) 467,150 4, % Financial Services (Corporate) 840,755 (72,500) 768, ,821 (70,500) 718,321 (49,934) -6.5 % Information Technology and Services (Corporate) 814,170 (15,000) 799, ,441 (10,500) 826,941 27, % General Administration (Corporate) (57,750) (170,000) (227,750) (70,150) (192,000) (262,150) (34,400) 15.1 % Protection to Persons and Property Fire (Community) 1,273,908 (87,000) 1,186,908 1,285,670 (88,500) 1,197,170 10, % Municipal FD Training Officer (Community) 144,000 (144,000) - 145,000 (145,000) % Building (P&D) 667,665 (799,300) (131,635) 723,121 (885,300) (162,179) (30,544) 23.2 % Property Standards Committee (P&D) 1,950-1,950 1,500-1,500 (450) % Stray Animal Control (Corporate) 41,000 (60,000) (19,000) 86,100 (62,000) 24,100 43, % Crossing Guards (Infrastructure) 56,900-56,900 55,700-55,700 (1,200) -2.1 % Livestock Act (Corporate) 1,500 (500) 1, (400) 100 (900) % Grand River Conservation Authority 110,589 (110,589) - 111,512 (111,512) % Emergency Operations Centre 5,200-5,200 5,200-5, % Protection to Persons and Property - Miscellaneous 1,000-1,000 1,000-1, % Transportation Services Transportation Services - Administration (Infrastructure) 916, , , ,414 1, % Transportation Services - Operations (Infrastructure) 3,551,400 (524,800) 3,026,600 3,652,615 (527,800) 3,124,815 98, % Health Services Belsyde Cemetery (Corporate/Infrastructure) 101,825 (103,900) (2,075) 102,950 (103,100) (150) 1, % Elora Cemetery (Corporate/Infrastructure) 69,350 (47,300) 22,050 70,850 (48,450) 22, % Rural Cemeteries (Corporate/Infrastructure) 4,400-4,400 4,600-4, % Other Health Services 27,500-27,500 28,500-28,500 1, % Page 18 of 174 2

19 Tax Supported Operating Summary Change / Description Expenditures Revenues Net Expenditures Revenues Net $ % Health Services Health and Safety Committee 6,500-6,500 5,500-5,500 (1,000) % Parks and Recreation Parks and Recreation Administration (Community) 1,108,505-1,108,505 1,110,899 (25,000) 1,085,899 (22,606) -2.0 % Centre Wellington Community Sportsplex (Community) 2,011,473 (1,480,350) 531,123 2,122,315 (1,513,100) 609,215 78, % Elora Community Centre (Community) 581,090 (368,900) 212, ,407 (363,700) 226,707 14, % Belwood Hall (Community) 22,458 (6,800) 15,658 22,571 (6,800) 15, % Belwood Ball Diamond (Community) 5,903 (1,600) 4,303 6,451 (1,800) 4, % Bissel Park (Community) 26,315 (3,000) 23,315 42,621 (3,500) 39,121 15, % CWCS Ball Diamond (Community) (150) % ECC Ball Diamond (Community) 17,612 (7,000) 10,612 16,667 (8,000) 8,667 (1,944) % Tower Street Tennis Courts (Community) 2,702-2,702 2,624-2,624 (77) -2.9 % Tye Park (Community) 14,934 (1,400) 13,534 14,815 (1,400) 13,415 (119) -0.9 % Victoria Park (Fergus) (Community) 44,919 (7,200) 37,719 46,818 (7,500) 39,318 1, % South Ridge Park (Community) 24,159 (3,200) 20,959 25,267 (2,200) 23,067 2, % Strathallan Park (Community) 9,004 (1,050) 7,954 8,046-8, % St. Mary's School Park (Community) 6,353 (1,050) 5,303 6,301 (1,100) 5,201 (102) -1.9 % Passive Parks (Community) 145,174 (9,500) 135, ,268 (9,500) 151,768 16, % Parks - General (Community) 4,720-4,720 4,150-4,150 (570) % Greenhouses (Community) 23,425-23,425 23,967-23, % Parks and Recreation - Other Expenditures (Community) - (1,260) (1,260) - (1,260) (1,260) % Social Services Victoria Park Seniors Centre (Community) 419,065 (184,550) 234, ,418 (194,700) 250,718 16, % Heritage Centre Wellington (P&D) 20,950 (3,000) 17,950 16,250-16,250 (1,700) -9.5 % Fergus Weigh Scale Building (Infrastructure) 13,923-13,923 13,923-13, % Fergus Downtown (Community/Infrastructure) 27,300-27,300 43,300-43,300 16, % Elora Public Washrooms (Community) 4,600-4,600 19,820-19,820 15, % Page 19 of 174 3

20 Tax Supported Operating Summary Change / Description Expenditures Revenues Net Expenditures Revenues Net $ % Social Services Elora Downtown (Community/Infrastructure) 47,700-47,700 49,700-49,700 2, % Grants to Community Groups - Specific Annual Grants 19,350-19,350 19,600-19, % Grants to Community Groups - Community Impact Grants 9,100-9,100 32,400-32,400 23, % Grants to Community Groups - Performing/Visual Arts 17,050-17, (17,050) % Grants to Community Groups - Special Events 6,500-6, (6,500) % Social - Other 1,000-1, (1,000) % Cultural Services Fergus Grand Theatre (Community) 111,607 (57,250) 54, ,366 (60,750) 56,616 2, % Celebrations (Community) 19,750-19,750 20,000-20, % Planning, Development and Other Planning (P&D) 464,759 (95,000) 369, ,579 (115,000) 361,579 (8,180) -2.2 % Economic Development (P&D) 218,589 (60,000) 158, ,526 (60,000) 149,526 (9,063) -5.7 % Committee of Adjustment (P&D) 3,750 (11,000) (7,250) 4,350 (12,000) (7,650) (400) 5.5 % Tourism and Culture (Community) 279,407 (2,546) 276, , ,075 (18,786) -6.8 % Tile Drain Loans (Corporate/Infrastructure) 10,940 (10,940) - 10,940 (10,940) % Contribution to Capital Fund 2,030,228-2,030,228 2,316,350-2,316, , % General Revenue Taxation - Township Purposes - (11,318,550) (11,318,550) - (11,991,811) (11,991,811) (673,261) 5.9 % Taxation - Payments in Lieu - (175,800) (175,800) - (176,000) (176,000) (200) 0.1 % Fergus BIA 65,000 (65,000) - 65,000 (65,000) % Elora BIA 55,110 (55,110) % Ontario Non-Specific Grants - (612,000) (612,000) - (520,200) (520,200) 91, % Other Revenues and Expenses 3,131,940 (4,556,380) (1,424,440) 3,198,540 (4,602,280) (1,403,740) 20, % Page 20 of 174 4

21 Tax Supported Operating Summary Change / Description Expenditures Revenues Net Expenditures Revenues Net $ % General Revenue Net Debt 817,371 (333,027) 484, ,638 (437,866) 464,772 (19,572) -4.0 % Total Operating 21,597,352-21,597,352-22,471,269-22,471,269 - Page 21 of 174 5

22 TOWNSHIP OF CENTRE WELLINGTON Tax Supported Operating Gross Expenditures by Department Page 22 of 174 6

23 Tax Supported Operating Gross Expenditures by Function Salary and Benefits 44% Long Term Debt Charges 3% Outside Boards & Agencies 1% Purchased Goods & Services 24% Contribution to Reserve/Reserve Funds 27% Page 23 of 174 7

24 TOWNSHIP OF CENTRE WELLINGTON Tax Supported Operating Gross Revenue by Function Page 24 of 174 8

25 Operating Summary With and Actual Results Mayor and Council Actual Draft / Change $ % Revenues % Expenses Total Revenues % Mayor and Council - Wages & Benefits 166, , , % Mayor and Council - Conferences/Training/Communications 25,000 13,180 21,800 (3,200) % Mayor and Council - Administration 15,900 17,531 15,500 (400) -2.5 % Total Expenses 207, , ,932 (2,839) -1.4 % Net Mayor and Council 207, , ,932 (2,839) -1.4 % Major Changes Impacting This 1. Wages and benefits line item includes a $2,000 reduction in estimated meeting per diem expenditures. 2. $5,000 reduction in the conference, seminars and training budget for Mayor and Council. Includes $1,800 for councillor communications with their constituents. 9 Page 25 of 174

26 Operating Summary With and Actual Results Office of the CAO and Human Resources The Chief Administrative Officer is responsible for providing a strategic vision and effective leadership to the whole organization and is the administrative representative to the community. Human Resources is responsible for the development, implementation and coordination of policies, programs and practices covering employment, recruitment and retention, orientation and training, labour/employee relations, compensation, organizational development, health and safety, worker s compensation, training and development, benefits and employee services for all management and employees. The Human Resources and Payroll Coordinator performs executive secretary duties for the Mayor, CAO, and Human Resources. In a Communications Coordinator position was established to provide creative, editorial and operational support for the development, implementation and ongoing maintenance of a broad range of communications, strategic planning and outreach initiatives concerning the s branding and reputation. Actual Draft / Change $ % Revenues % Total Revenues % Expenses Office of the CAO and Human Resources - Wages & Benefits Office of the CAO and Human Resources - Administration Office of the CAO and Human Resources - Operations & Maintenance 421, , , , % 24,640 30,649 28,840 4, % 28,400 23,941 28, % Total Expenses 474, , , , % Net Office of the CAO and Human Resources 474, , , , % Major Changes Impacting This 1. $88,000 of the increase in wages and benefits is due to the addition of a Communications Coordinator position in as per a report to Council from the CAO dated June 23rd,. This position was offset by the elimination of the Tax Administrator position in Financial Services. The remaining increase in wages and benefits is due to movement of staff in the salary grid. 2. The inclusion of public relations materials and conferences, seminars and training expenditures for the Communications Coordinator account for the increase in the administration expenditures. 10 Page 26 of 174

27 Operating Summary With and Actual Results Legislative Services (Corporate) The primary role of Legislative Services is to provide administrative support to Council and Committees, and ensure compliance with Statutes of Ontario, County and Township by-laws. In addition, Legislative Services is responsible for access and privacy, vital statistics, municipal elections, records management, licensing, accessibility and cemetery administration. A team of customer service associates provide a variety of front line services to customers. Revenues Actual Draft / Change $ % Legislative Services - Revenue (28,500) (35,884) (33,000) (4,500) 15.8 % Legislative Services - Transfers from Reserves (1,500) (3,903) (1,800) (300) 20.0 % Expenses Total Revenues (30,000) (39,787) (34,800) (4,800) 16.0 % Legislative Services - Wages & Benefits 444, , ,955 (80) 0.0 % Legislative Services - Administration 20,645 18,968 20, % Legislative Services - Operations & Maintenance 1,500 3,903 1, % Legislative Services - Transfers to Reserves 26,500 26,500 35,500 9, % Total Expenses 492, , ,950 9, % Net Legislative Services (Corporate) 462, , ,150 4, % Major Changes Impacting This 1. An increase in estimated revenue from civil marriage ceremonies offered by the Township accounts for the change in the revenue line. 2. A maternity leave during and subsequent coverage by a contract position result in no increase for the wages and benefits line. 3. The operations and maintenance line reflects the expected cost of maintaining the voting register in. The cost of election related expenditures is offset by a transfer from the election reserve. 4. The transfer to reserves is required to accumulate sufficient funds for the 2018 election. The increase is due to a change in estimated election costs in 2018 from $100,000 to $125, Page 27 of 174

28 Operating Summary With and Actual Results Financial Services (Corporate) The primary role of Financial Services is to manage the Township s financial resources in a fiscally responsible manner. Key services include budgeting, property taxation and assessment, purchasing and risk management, accounting and financial reporting, investment and borrowing, and development charges administration. Revenues Actual Draft / Change $ % Financial Services - Revenue (72,500) (72,081) (70,500) 2, % Expenses Total Revenues (72,500) (72,081) (70,500) 2, % Financial Services - Wages & Benefits 770, , ,918 (59,384) -7.7 % Financial Services - Administration 35,153 18,663 32,903 (2,250) -6.4 % Financial Services - Operations & Maintenance 35,300 39,493 45,000 9, % Total Expenses 840, , ,821 (51,934) -6.2 % Net Financial Services (Corporate) 768, , ,321 (49,934) -6.5 % Major Changes Impacting This 1. Revenue has been reduced to reflect the contracting out of services related to the tax sale process. 2. The reduction in wages and benefits is due to an $80,000 transfer of funding to the Office of the CAO and Human Resources for the Communications Coordinator position, made possible by a retirement in Financial Services. The decrease in wages is offset by the movement of staff in the salary grid. 3. A reduction in the training budget accounts for most of the administration line decrease. 4. $9,500 has been included in the operations and maintenance line for taxation assistance during. 12 Page 28 of 174

29 Operating Summary With and Actual Results Information Technology and Services (Corporate) Information Technology and Services (IT) is responsible for delivering strategic technology services across the Township to reduce operating costs and increase the quality and delivery of services. IT is used to automate business processes, improve communications and enable collaboration for efficient and accurate service delivery. Communication technologies are applied through telecommunications, , websites and social messaging tools to enable and extend the availability of automated services, service information and communication to the Township and the community. Revenues Actual Draft / Change $ % Information Technology and Services - Revenue (15,000) (5,446) (10,500) 4, % Total Revenues (15,000) (5,446) (10,500) 4, % Expenses Information Technology and Services - Wages & Benefits Information Technology and Services - Administration Information Technology and Services - Corporate Support Information Technology and Services - Cost Recovery 538, , ,491 8, % 18,850 15,797 19, % 267, , ,700 4, % (10,000) (10,000) - 10, % Total Expenses 814, , ,441 23, % Net Information Technology and Services (Corporate) 799, , ,941 27, % Major Changes Impacting This 1. The revenue line includes fees for services to be provided by the IT&S division to Centre Wellington Communications Inc. in. 2. An increase in the corporate support line is due to charges for eagenda and video streaming, CityView for cemeteries and the Township's web site. These increases are offset by funding the Microsoft service agreement from the software replacement reserve. A $10,000 reduction in professional fees is also reflected in the corporate support line. 3. Eliminated Information Technology and Services cost recovery from the Environmental budget for SCADA related expenditures. 13 Page 29 of 174

30 Operating Summary With and Actual Results General Administration (Corporate) Actual Draft / Change $ % Revenues General Administration - Revenue (33,000) (74,615) (57,000) (24,000) 72.7 % General Administration - Transfers from Reserves (137,000) (102,885) (135,000) 2, % Total Revenues (170,000) (177,500) (192,000) (22,000) 12.9 % Expenses General Administration - Retiree Benefits 30,000 28,419 30, % General Administration - Administration 83,750 75,438 82,450 (1,300) -1.6 % General Administration - Operations & Maintenance 437, , ,450 (7,200) -1.6 % General Administration - Transfers to Reserves 76,450 84,059 98,250 21, % General Administration - Cost Recovery (685,600) (685,600) (711,300) (25,700) 3.7 % Total Expenses (57,750) (75,585) (70,150) (12,400) 21.5 % Net General Administration (Corporate) (227,750) (253,085) (262,150) (34,400) 15.1 % Major Changes Impacting This 1. General administration cost recovery represents the proportion of all General Government department net expenditures incurred for administering the Environmental Services operating budgets and the Municipal FD Training Officer and Risk Management Official budgets. 2. The Township is expected to receive $30,000 in as a beneficiary of a trust. Pursuant to an agreement with wpd Springwood, the Township receives an annual payment of $22,000. These amounts are reflected in the revenue line. 3. Transfers from reserves includes a $65,000 transfer from the WSIB reserve, a $30,000 transfer from the employee future benefits reserve, and a $40,000 transfer from the insurance claims reserve. Decreased reserve transfers of $2,000 are due to a reduction in estimated WSIB costs in. 4. A change in approach to advertising vacant positions initiated in 2014 results in a $2,000 reduction to the administration line item. 5. Operations and maintenance reduction is mainly due to a reduction in insurance premium costs charged to the General Administration cost centre. 6. Transfers to reserves includes a $30,000 transfer to the employee future benefits reserve, a $16,250 contribution to the WSIB reserve, a $30,000 transfer to the McDonald Trust reserve, and a $22,000 transfer to the wpd reserve. 14 Page 30 of 174

31 Operating Summary With and Actual Results Fire (Community) The Centre Wellington Fire Department is an essential service as deemed by the Ministry of Community Safety and Correctional Services. Under this umbrella is the branch of the Office of the Fire Marshal (OFM). The OFM creates the standards with which to govern how a Municipal Fire Department must operate and the minimum standards of Public Education, Fire Prevention/Fire Protection, Training, and Fire Investigation. Revenues Actual Draft / Change $ % Fire - Revenue (87,000) (73,288) (88,500) (1,500) 1.7 % Expenses Total Revenues (87,000) (73,288) (88,500) (1,500) 1.7 % Fire - Wages & Benefits 1,062,675 1,059,735 1,065,262 2, % Fire - Administration 38,600 24,881 34,500 (4,100) % Fire - Operations & Maintenance 49,000 49,420 51,900 2, % Fire - Fleet Repair & Maintenance 70,150 64,851 82,125 11, % Fire - Fergus Fire Station 43,583 44,627 42,733 (850) -2.0 % Fire - Elora Fire Station 22,400 16,165 21,650 (750) -3.3 % Fire - Transfers to Reserves - 1, % Fire - Cost Recovery (12,500) (12,500) (12,500) % Total Expenses 1,273,908 1,248,228 1,285,670 11, % Net Fire (Community) 1,186,908 1,174,939 1,197,170 10, % Major Changes Impacting This 1. Wages and benefits includes a reduction of $2,750 for the Fire department's annual contribution to the WSIB reserve. Volunteer firefighter wages are based on the annualized 5 year average. 2. $3,500 of the decrease in the administration line is due to a reduction in new recruit training costs as the Township is currently at its full complement of volunteer firefighters. 3. An increase in expected dispatch fees (e-dispatching to cell phones) is reflected in the operations and maintenance line. 4. A change in scope for the inclusion of items listed on the Fire equipment replacement schedule results in additional expenditures included in the Fire cost centre and removed from the Fire equipment replacement schedule. Various firefighting supply accounts were consolidated in the Fire budget and included in the fleet repair and maintenance line. Further increases for insurance ($2,000) and fire equipment testing ($1,500) are also included in the fleet repair and maintenance line. 5. Fire department cost recovery represents the proportion of all Fire department expenditures incurred for administering the Municipal FD Training Officer budget. 15 Page 31 of 174

32 Operating Summary With and Actual Results Municipal FD Training Officer (Community) This position is fully funded by the County of Wellington and managed by Centre Wellington Fire department. The Municipal Fire Department (FD) Training Officer function is to assist all County of Wellington Fire departments with their staff training needs. This position will prepare lesson plans and teaching plans as well as facilitate or provide Provincial fire service courses to County fire departments. Revenues Actual Draft / Change $ % Municipal FD Training Officer - Revenue (144,000) (102,620) (145,000) (1,000) 0.7 % Expenses Total Revenues (144,000) (102,620) (145,000) (1,000) 0.7 % Municipal FD Training Officer - Wages & Benefits 106, , ,575 1, % Municipal FD Training Officer - Administration 6,950 4,000 6,500 (450) -6.5 % Municipal FD Training Officer - Operations & Maintenance Municipal FD Training Officer - Fleet Repair & Maintenance Municipal FD Training Officer - Transfers to Reserves Municipal FD Training Officer - Cost Recovery Applied % 4,800 3,582 4,575 (225) -4.7 % 6,000 6,000 6, % 19,000 19,000 19, % Total Expenses 144, , ,000 1, % Net Municipal FD Training Officer (Community) - 37, % Major Changes Impacting This 1. The transfer to reserves is for the future replacement of the Municipal FD Training Officer's vehicle. 2. Cost recovery applied represents an estimate of the administration expenses and Fire department overhead costs allocated to the Municipal FD Training Officer department. 16 Page 32 of 174

33 Operating Summary With and Actual Results Building (P&D) The main role and responsibility of the Building and Development Services Department is to ensure that the building environment in which we all live, work and play is safe and healthy. This is accomplished through the administration and enforcement of various Provincial Regulations and Policies such as the Ontario Building Code Act, Planning Act, Water Resources Act and Heritage Act, as well as numerous municipal bylaws such as the Building, Zoning, Site Plan Development Control, Minimum Property and Occupancy Standards, Termite Control and Demolition Control Bylaws. The department also coordinates the maintenance and repair of several municipal buildings. Revenues Actual Draft / Change $ % Building - Revenue (799,300) (1,014,512) (885,300) (86,000) 10.8 % Expenses Total Revenues (799,300) (1,014,512) (885,300) (86,000) 10.8 % Building - Wages & Benefits 623, , ,093 54, % Building - Administration 25,253 20,913 26,953 1, % Building - Operations & Maintenance 5,850 3,421 4,850 (1,000) % Building - Fleet Repair & Maintenance 13,350 13,285 13,225 (125) -0.9 % Total Expenses 667, , ,121 55, % Net Building (P&D) (131,635) (340,688) (162,179) (30,544) 23.2 % Major Changes Impacting This 1. Building permit revenue is budgeted at the five year annualized average. The Township is required to maintain a building permit reserve under Bill 124 in the event of a loss from permitting activities. 2. A full year contract position for $58,500 is included in wages and benefits. This represents a $46,000 increase from 's budgeted part time staff expenditures. 3. Increased photocopier costs are included in the administration line. 4. A reduction in professional fees is included in the operations and maintenance line. 17 Page 33 of 174

34 Operating Summary With and Actual Results Property Standards Committee (P&D) The Property Standards Committee is a committee of citizen members appointed by the Municipal Council pursuant to the Ontario Building Code Act to hear any appeals of Orders to Comply issued pursuant to the Township s Property Standards By-law. This committee meets on an asneeded basis. Actual Draft / Change $ % Revenues % Expenses Total Revenues % Property Standards Committee - Administration (150) % Property Standards Committee - Operations & Maintenance 1, ,200 (300) % Total Expenses 1, ,500 (450) % Net Property Standards Committee (P&D) 1, ,500 (450) % Major Changes Impacting This 18 Page 34 of 174

35 Operating Summary With and Actual Results Stray Animal Control (Corporate) Actual Draft / Change $ % Revenues Stray Animal Control - Revenue (60,000) (60,937) (62,000) (2,000) 3.3 % Total Revenues (60,000) (60,937) (62,000) (2,000) 3.3 % Expenses Stray Animal Control - Operations & Maintenance 41,000 31,948 86,100 45, % Total Expenses 41,000 31,948 86,100 45, % Net Stray Animal Control (Corporate) (19,000) (28,989) 24,100 43, % Major Changes Impacting This 1. A change in the administration of the Township's stray animal control cost centre is budgeted to take effect March 1,. This estimate assumes the cost sharing of the Guelph Humane Society's fee estimate among 3 other lower tier municipalities in Wellington County. An increase in service provided is included in the Guelph Humane Society fee estimate. 19 Page 35 of 174

36 Operating Summary With and Actual Results Crossing Guards (Infrastructure) Actual Draft / Change $ % Revenues % Total Revenues % Expenses Crossing Guards - Wages & Benefits 56,900 48,550 55,700 (1,200) -2.1 % Total Expenses 56,900 48,550 55,700 (1,200) -2.1 % Net Crossing Guards (Infrastructure) 56,900 48,550 55,700 (1,200) -2.1 % Major Changes Impacting This 20 Page 36 of 174

37 Operating Summary With and Actual Results Livestock Act (Corporate) Actual Draft / Change $ % Revenues Livestock Act - Revenue (500) (330) (400) % Total Revenues (500) (330) (400) % Expenses Livestock Act - Expenses 1, (1,000) % Total Expenses 1, (1,000) % Net Livestock Act (Corporate) 1, (900) % Major Changes Impacting This 21 Page 37 of 174

38 Operating Summary With and Actual Results Grand River Conservation Authority Actual Draft / Change $ % Revenues GRCA - Special Levy (110,589) (109,402) (111,512) (923) 0.8 % Total Revenues (110,589) (109,402) (111,512) (923) 0.8 % Expenses GRCA - Capital & Operating Levy 110, , , % Total Expenses 110, , , % Net Grand River Conservation Authority - 1, % Major Changes Impacting This 1. The GRCA levy is distributed between the Environmental Services budget and the tax supported budget based on the assessed value of properties connected or not connected to municipal services. Properties not connected to municipal services are assessed a special levy to cover the cost of the GRCA levy allocated to the tax supported budget. 2. The 's portion of the total levy assessed by the GRCA in is $304,761 (2.8% increase from ). 22 Page 38 of 174

39 Operating Summary With and Actual Results Emergency Operations Centre Actual Draft / Change $ % Revenues % Total Revenues % Expenses Emergency Operations Centre - Expenses 5,200 2,970 5, % Total Expenses 5,200 2,970 5, % Net Emergency Operations Centre 5,200 2,970 5, % Major Changes Impacting This 23 Page 39 of 174

40 Operating Summary With and Actual Results Protection to Persons and Property - Miscellaneous Actual Draft / Change $ % Revenues % Total Revenues % Expenses Protection to Persons and Property - Miscellaneous - Operations & Maintenance 1,000 1,425 1, % Total Expenses 1,000 1,425 1, % Net Protection to Persons and Property - Miscellaneous 1,000 1,425 1, % Major Changes Impacting This 24 Page 40 of 174

41 Operating Summary With and Actual Results Transportation Services - Administration (Infrastructure) Transportation Services (Public Works Division) maintains all aspects of the Township s roads and rights-of-way. This includes the maintenance and operation of the Township's road and storm water management systems including, winter control, grading, dust suppression, gravel should maintenance, pothole repairs, street sweeping, maintenance gravel, regulatory and warning signage, traffic signals, line markings, leaf pickup, ditch and storm water facility cleanouts, culverts, and bridges. Transportation Services also maintains Municipal trees, sidewalks, crosswalks, and boulevards. Actual Draft / Change $ % Revenues % Expenses Total Revenues % PW Administration - Wages & Benefits 527, , ,411 17, % PW Administration - Administration 52,103 52,193 47,453 (4,650) -8.9 % PW Administration - Operations & Maintenance 350, , ,050 (10,950) -3.1 % PW Administration - Cost Recovery (12,500) (12,500) (12,500) % Total Expenses 916, , ,414 1, % Net Transportation Services - Administration (Infrastructure) 916, , ,414 1, % Major Changes Impacting This 1. Overall increase for the Transportation Services budget is $99,845 (2.53%). 2. The inclusion of standby fees for roads foremen and staff movement in the salary grid account for the additional increase in the wages and benefits line. 3. A $3,000 reduction in Transportation Services' training budget is reflected in the administration line. 4. A $10,000 reduction in the insurance premium for public works facilities in reflected in the operations and maintenance line. 5. Transportation services cost recovery represents the proportion of all transportation services expenditures incurred for administering the Municipal Risk Management Official's budget. 25 Page 41 of 174

42 Operating Summary With and Actual Results Transportation Services - Operations (Infrastructure) Actual Draft / Change $ % Revenues PW Operations - Revenue (524,800) (570,826) (527,800) (3,000) 0.6 % Total Revenues (524,800) (570,826) (527,800) (3,000) 0.6 % Expenses PW Operations - Fleet Repair & Maintenance (464,400) (323,177) (464,675) (275) 0.1 % PW Operations - Fergus Works Garage 45,600 33,596 46,700 1, % PW Operations - Elora Works Garage 54,200 48,147 56,090 1, % PW Operations - West Garafraxa Works Garage 33,400 25,168 35,700 2, % PW Operations - Pilkington Works Garage 25,000 27,132 25, % PW Operations - Bridges & Culverts 110, , ,500 1, % PW Operations - Grass Cutting/Weed Spray 102,200 76, ,700 7, % PW Operations - Brush & Tree Removal 250, , ,300 2, % PW Operations - Tree Planting 20,700 3,648 21, % PW Operations - Ditching 69,300 61,410 74,000 4, % PW Operations - Curb/Gutter/Basin 40,700 26,330 46,400 5, % PW Operations - Bituminous Pavement Patch 117,900 91, ,500 (10,400) -8.8 % PW Operations - Crack Sealing and Asphalt Repair 30,000 28,427 35,000 5, % PW Operations - Street Cleaning 86,900 86,222 88,200 1, % PW Operations - Shoulder Maintenance 59,100 61,619 60,200 1, % PW Operations - Road Patrol 35,600 32,943 49,800 14, % PW Operations - Debris Pick Up 41,400 29,519 40,800 (600) -1.4 % PW Operations - Leaf Pick Up 28,200 38,413 29,300 1, % PW Operations - Grading 280, , ,600 6, % PW Operations - Dustlaying 305, , ,000 11, % PW Operations - Gravel Resurfacing 320, , ,700 20, % PW Operations - Snow Removal 92,000 75,470 92, % PW Operations - Plowing, Sanding & Scarifying 1,038, ,418 1,062,000 23, % PW Operations - Snow Fence/Culvert Thawing 5,900 2,500 4,300 (1,600) % 26 Page 42 of 174

43 Operating Summary With and Actual Results Transportation Services - Operations (Infrastructure) Actual Draft / Change $ % PW Operations - Safety Devices 123, , ,600 (4,500) -3.7 % PW Operations - Street Lighting-Elora 118,000 79, , % PW Operations - Street Lighting-Fergus 275, , , % PW Operations - Street Lighting-Rural 72,000 45,470 72, % PW Operations - Municipal Parking Lots 11,600 6,363 11,300 (300) -2.6 % PW Operations - Sidewalk Winter Maintenance 100,100 84, ,300 3, % PW Operations - Sidewalk Cleaning 8,800 7,863 9,900 1, % PW Operations - Sidewalk-Other 17,700 27,501 20,400 2, % PW Operations - Line Painting 56,700 47,298 56,100 (600) -1.1 % PW Operations - Storm Sewer 21,000 16,062 21, % PW Operations - Storm Water Pond Maintenance 6, , % PW Operations - Municipal Drains 11,300 14,598 9,300 (2,000) % PW Operations - Snow Removal - Fergus County Roads PW Operations - Snow Removal - Elora County Roads - 2, % - 9, % PW Operations - Street Sweeping - County Roads - 2, % PW Operations - Transfers to Reserves - 3, % Total Expenses 3,551,400 3,007,546 3,652, , % Net Transportation Services - Operations (Infrastructure) 3,026,600 2,436,720 3,124,815 98, % Major Changes Impacting This 1. The and Pavement Management capital projects to replace asphalt in poor condition sections of road in the Township will result in less cold-mix asphalt required for pothole filling (bituminous pavement patch) during the year. 2. In order to comply with Minimum Maintenance Standards (O.Reg. 239/02) for the Township's roads and highways, the labour and machine time cost allocations to the road patrol line were increased. 3. Additional expenditures in for gravel resurfacing to remediate washouts and spring thaw impacts to gravel roads and to improve the condition of gravel roads. 4. Plowing, sanding and scarifying, sidewalk winter maintenance, and snow removal budgets approximate the annualized five year average. 27 Page 43 of 174

44 Operating Summary With and Actual Results Belsyde Cemetery (Corporate/Infrastructure) Actual Draft / Change $ % Revenues Belsyde Cemetery - Revenue (103,900) (96,851) (103,100) % Expenses Total Revenues (103,900) (96,851) (103,100) % Belsyde Cemetery - Operations & Maintenance 86,175 65,859 87, % Belsyde Cemetery - Transfers to Reserves 15,650 15,314 15, % Total Expenses 101,825 81, ,950 1, % Net Belsyde Cemetery (Corporate/Infrastructure) (2,075) (15,678) (150) 1, % Major Changes Impacting This 1. ed revenue sources are consistent with annualized historical averages. 2. Transfers to reserves includes 95% of columbarium niche sales which are transferred to the columbarium reserve for the purchase of another columbarium in the future. 3. Transfers to reserves also includes an estimate of the percentage of internment fees collected that is transferred to the cemetery expansion reserve as per the fees and charges by-law. 28 Page 44 of 174

45 Operating Summary With and Actual Results Elora Cemetery (Corporate/Infrastructure) Actual Draft / Change $ % Revenues Elora Cemetery - Revenue (47,300) (50,579) (48,450) (1,150) 2.4 % Total Revenues (47,300) (50,579) (48,450) (1,150) 2.4 % Expenses Elora Cemetery - Operations & Maintenance 68,150 56,028 69, % Elora Cemetery - Transfers to Reserves 1,200 1,711 1, % Total Expenses 69,350 57,738 70,850 1, % Net Elora Cemetery (Corporate/Infrastructure) 22,050 7,160 22, % Major Changes Impacting This 1. ed revenue is consistent with annualized historical averages. 2. Transfers to reserves includes an estimate of the percentage of internment fees collected that is transferred to the cemetery expansion reserve as per the fees and charges by-law. 29 Page 45 of 174

46 Operating Summary With and Actual Results Rural Cemeteries (Corporate/Infrastructure) The Township maintains four rural cemeteries located at the following locations: Mount Pleasant Cemetery (Wellington Rd 22), Ponsonby Pioneer Cemetery (Wellington Rd 7), Mount Carmel Cemetery (Sixth Line, West Garafraxa) and Bon Accord Cemetery (Irvine St). Maintenance includes grass cutting at all locations and only openings/closings at Mount Carmel. Actual Draft / Change $ % Revenues % Total Revenues % Expenses Rural Cemeteries - Operations & Maintenance 4,400 1,762 4, % Total Expenses 4,400 1,762 4, % Net Rural Cemeteries (Corporate/Infrastructure) 4,400 1,762 4, % Major Changes Impacting This 30 Page 46 of 174

47 Operating Summary With and Actual Results Other Health Services Actual Draft / Change $ % Revenues % Total Revenues % Expenses Other Health Services - Physician Recruitment 27,500 9,293 28,500 1, % Total Expenses 27,500 9,293 28,500 1, % Net Other Health Services 27,500 9,293 28,500 1, % Major Changes Impacting This 1. The physician recruitment budget of $20,000 remains the same in. The estimated cost of snow removal and lawn care at the Centre Wellington Community Medical Office (CWCMO) location is $8,500 in. 31 Page 47 of 174

48 Operating Summary With and Actual Results Health and Safety Committee The Health and Safety Committee is a legislated requirement under the provincial Occupational Health & Safety Act and has certain contributions in relation to the Worker s Safety and Insurance Act and the Ministry of Labour. The Joint Health & Safety Committee promotes safety in the workplace and ensures that each employee is provided with the necessary equipment and training required to complete their prescribed duties in a safe and educated manner. The duties of the committee include, but are not limited to, the following: 1) establishing policies and procedures which will encourage the active participation of all employees in the prevention of accidents and the promotion of health and safety in the workplace; 2) providing up-to-date information, training, and assistance as required to ensure the regulations set out in the Occupational Health and Safety Act are adhered to and when possible exceeded; 3) identify situations that may be a source of danger or hazard to the workers and make recommendations to the employer for improvement; and 4) conduct monthly site inspections and hold monthly meetings to discuss matters pertaining to health and safety. Actual Draft / Change $ % Revenues % Total Revenues % Expenses Health and Safety Committee - Administration 6,500 1,872 5,500 (1,000) % Total Expenses 6,500 1,872 5,500 (1,000) % Net Health and Safety Committee 6,500 1,872 5,500 (1,000) % Major Changes Impacting This 1. An $800 reduction in reference material is reflected in this cost centre's budget. 32 Page 48 of 174

49 Operating Summary With and Actual Results Parks and Recreation Administration (Community) Community Services is comprised of the following direct public health and safety services: Parks and Recreation, Horticultural and Community Beautification, Older Adults, Tourism, Culture, Marketing, Theatre and Fire/Rescue. The department objective is to promote and facilitate healthy activities and public safety through direct and indirect programming along with community organizations and groups with similar objectives. Community building is achieved through the objective of the department through the implementation and delivery of enhancements and maintenance of the diversified services provided by Community Services. Connecting with the community is achieved through the transparent and effective communication and delivery of these services to ensure the department remains relevant to the present day and future requirements of the community within the allocated resources based on revenue production and tax base contributions. Parks and Recreation facilitates direct and indirect program opportunities through a range of indoor and outdoor community facilities. Accessibility to program opportunities is balanced through a combination of user fee based programs, sponsored programs, private sector programs, community programs and service club and special interest organizations. The development and maintenance of passive green spaces and trails is a key responsibility of this section of Community Services. Direct program servicing includes: aquatics, fitness centre, day and seasonal youth camps, special event coordination and facilitation, community guide and registration services and facility maintenance operations. Revenues Actual Draft / Change $ % Parks and Recreation Administration - Revenue - - (25,000) (25,000) 0.0 % Total Revenues - - (25,000) (25,000) 0.0 % Expenses Parks and Recreation Administration - Wages & Benefits Parks and Recreation Administration - Administration Parks and Recreation Administration - Operations & Maintenance Parks and Recreation Administration - Fleet Repair & Maintenance 877, , ,268 14, % 28,200 20,014 27,100 (1,100) -3.9 % 179, , ,656 (13,129) -7.3 % 22,912 22,440 24,875 1, % Total Expenses 1,108,505 1,049,982 1,110,899 2, % Net Parks and Recreation Administration (Community) 1,108,505 1,049,982 1,085,899 (22,606) -2.0 % Major Changes Impacting This 1. Overall increase for the Parks and Recreation budget is $103,743 (4.81%). 2. New revenue source expected from sponsorship of parks and recreation facilities. This revenue is to be transferred to the parks and recreation facilities replacement reserve. 3. A $1,500 reduction in parks and recreation's training budget accounts for the decrease in the administration line. 4. Decrease in the operations and maintenance line is due to a reduction from four days per week to three for sports tourism. 5. Fleet repair and maintenance costs have been increased to reflect the aging fleet and repair costs experienced over the past few years. 33 Page 49 of 174

50 Operating Summary With and Actual Results Centre Wellington Community Sportsplex (Community) Located at 550 Belsyde Avenue this multi use facility includes twin pad surfaces, aquatic facility, large hall and meeting rooms along with considerable open space which is ideal for hosting large outdoor events such as the Fergus Truck Show and Scottish Festival. The administration offices for Community Services are located at this site. Revenues Actual Draft / Change $ % Centre Wellington Community Sportsplex - Revenue (936,200) (931,864) (933,200) 3, % Centre Wellington Community Sportsplex - Aquatic Centre Revenue Centre Wellington Community Sportsplex - Program Revenue - Fitness Centre Wellington Community Sportsplex - Program Revenue - Summer Program Centre Wellington Community Sportsplex - Program Revenue - March Break (501,300) (512,112) (511,800) (10,500) 2.1 % (16,750) (17,177) (38,000) (21,250) % (24,000) (27,970) (28,000) (4,000) 16.7 % (2,100) (2,056) (2,100) % Total Revenues (1,480,350) (1,491,179) (1,513,100) (32,750) 2.2 % Expenses Centre Wellington Community Sportsplex - P&R Facilities: Operating Costs Centre Wellington Community Sportsplex - P&R Facilities: Repairs & Maintenance Centre Wellington Community Sportsplex - P&R Facilities: Concessions Centre Wellington Community Sportsplex - P&R Facilities: Halls Centre Wellington Community Sportsplex - P&R Facilities: Aquatic Centre Centre Wellington Community Sportsplex - P&R Facilities: Grounds Centre Wellington Community Sportsplex - P&R Fitness Program Centre Wellington Community Sportsplex - P&R Weight Room Centre Wellington Community Sportsplex - P&R Summer Program 597, , ,953 55, % 493, , ,316 16, % 137, , ,399 (7,201) -5.2 % 2,500 3,114 2, % 624, , ,327 26, % 78,122 79,101 78, % 20,720 13,823 37,008 16, % 30,414 31,143 33,557 3, % 23,271 23,552 21,910 (1,361) -5.8 % 34 Page 50 of 174

51 Operating Summary With and Actual Results Centre Wellington Community Sportsplex (Community) Located at 550 Belsyde Avenue this multi use facility includes twin pad surfaces, aquatic facility, large hall and meeting rooms along with considerable open space which is ideal for hosting large outdoor events such as the Fergus Truck Show and Scottish Festival. The administration offices for Community Services are located at this site Centre Wellington Community Sportsplex - P&R Programs - Other Actual Draft / Change $ % 3,600 4,204 3, % Total Expenses 2,011,473 2,088,770 2,122, , % Net Centre Wellington Community Sportsplex (Community) 531, , ,215 78, % Major Changes Impacting This 1. A decrease in revenue at the Sportsplex is due to the loss of a special event in ($14,000) and the redistribution of the Fergus Devils' ice time to Minor Hockey which is at a subsidized rental rate. 2. More fitness programs to be offered in resulting in an increase in revenue and expenditures. Fitness programs offered will be revenue neutral. 3. A $52,000 increase in utility costs and a $4,200 increase in brochure costs to meet accessibility standards account for the change in the operating costs line. 4. Repairs and maintenance includes a $5,000 increase in snow removal costs at the Sportsplex. 5. Aquatic centre increase is due to the inclusion of a full year of benefits for the Head Guard position ($9,000) approved in and the approved 1.9% increase in wages for ($9,000). Furthermore, the aquatic centre line includes a $9,000 increase for a repair to the HVAC computer control to improve air quality in the facility. 35 Page 51 of 174

52 Operating Summary With and Actual Results Elora Community Centre (Community) The Elora Community Centre is located at 29 David Street and is comprised of a 185 by 85 ice pad with 900 capacity seating, meeting room, and medium size banquet hall. Revenues Actual Draft / Change $ % Elora Community Centre - Revenue (368,900) (318,972) (363,700) 5, % Expenses Elora Community Centre - P&R Facilities: Operating Costs Elora Community Centre - P&R Facilities: Repairs & Maintenance Elora Community Centre - P&R Facilities: Concessions Total Revenues (368,900) (318,972) (363,700) 5, % 249, , ,171 8, % 268, , , % 61,275 50,367 61, % Elora Community Centre - P&R Facilities: Halls 1,500 1,707 1, % Total Expenses 581, , ,407 9, % Net Elora Community Centre (Community) 212, , ,707 14, % Major Changes Impacting This 1. The loss of the Elora Rock and subsequent redistribution of the ice time accounts for the majority of the decrease in revenue. 2. A $10,000 increase in hydro and gas expenditures account for the increase in the operating costs line item. 36 Page 52 of 174

53 Operating Summary With and Actual Results Belwood Hall (Community) Belwood Hall is a rural community hall with a small banquet hall, meeting room and small kitchen. It is located in the community of Belwood adjacent to Lake Belwood. Revenues Actual Draft / Change $ % Belwood Hall - Revenue (6,800) (6,914) (6,800) % Expenses Total Revenues (6,800) (6,914) (6,800) % Belwood Hall - P&R Facilities: Operating Costs 22,458 20,331 22, % Total Expenses 22,458 20,331 22, % Net Belwood Hall (Community) 15,658 13,417 15, % Major Changes Impacting This 37 Page 53 of 174

54 Operating Summary With and Actual Results Belwood Ball Diamond (Community) Softball diamond in community of Belwood with full field lighting, bleachers and gravel parking lot. Small winter ice rink operated in park by local volunteers. Revenues Actual Draft / Change $ % Belwood Ball Diamond - Revenue (1,600) (1,791) (1,800) (200) 12.5 % Expenses Total Revenues (1,600) (1,791) (1,800) (200) 12.5 % Belwood Ball Diamond - Operations & Maintenance 5,903 5,372 6, % Total Expenses 5,903 5,372 6, % Net Belwood Ball Diamond (Community) 4,303 3,581 4, % Major Changes Impacting This 38 Page 54 of 174

55 Operating Summary With and Actual Results Bissel Park (Community) The park is the site of an old foundry and recently Township Council approved a new master plan for the park which will include an outdoor multiuse performing and ice rink facility, boardwalk, trails, gardens, upgraded parking lot, and natural areas. Revenues Actual Draft / Change $ % Bissel Park - Revenue (3,000) (2,437) (3,500) (500) 16.7 % Expenses Total Revenues (3,000) (2,437) (3,500) (500) 16.7 % Bissel Park - Operations & Maintenance 26,315 28,413 42,621 16, % Total Expenses 26,315 28,413 42,621 16, % Net Bissel Park (Community) 23,315 25,976 39,121 15, % Major Changes Impacting This 1. Increase in expenditures is due to the operation and maintenance of an accessible washroom located at Bissel Park for a full year in. 39 Page 55 of 174

56 Operating Summary With and Actual Results CWCS Ball Diamond (Community) Located behind the Sportsplex, this hard ball diamond provides a large fenced in playing field with lights and players benches. Actual Draft / Change $ % Revenues % Total Revenues % Expenses CWCS Ball Diamond - Operations & Maintenance (150) % Total Expenses (150) % Net CWCS Ball Diamond (Community) (150) % Major Changes Impacting This 1. Hardball folded in. Grass cutting costs associated with the ball diamond have been included in the Centre Wellington Community Sportsplex cost centre (grounds line item) in. 40 Page 56 of 174

57 Operating Summary With and Actual Results ECC Ball Diamond (Community) Located adjacent to the Elora Community Centre the two lit and fenced softball fields provide opportunities for children, youth and adults. Actual Draft / Change $ % Revenues ECC Ball Diamond - Revenue (7,000) (7,403) (8,000) (1,000) 14.3 % Total Revenues (7,000) (7,403) (8,000) (1,000) 14.3 % Expenses ECC Ball Diamond - Operations & Maintenance 17,612 13,379 16,667 (944) -5.4 % Total Expenses 17,612 13,379 16,667 (944) -5.4 % Net ECC Ball Diamond (Community) 10,612 5,977 8,667 (1,944) % Major Changes Impacting This 41 Page 57 of 174

58 Operating Summary With and Actual Results Tower Street Tennis Courts (Community) Three colour coated courts with lights are owned by the Township but operated and maintained through a partnership with the Fergus Tennis Club. Actual Draft / Change $ % Revenues % Total Revenues % Expenses Tower Street Tennis Courts - Operations & Maintenance 2,702 5,645 2,624 (77) -2.9 % Total Expenses 2,702 5,645 2,624 (77) -2.9 % Net Tower Street Tennis Courts (Community) 2,702 5,645 2,624 (77) -2.9 % Major Changes Impacting This 42 Page 58 of 174

59 Operating Summary With and Actual Results Tye Park (Community) Community park with one regular sized lit softball field and two small children s softball fields. Includes a small washroom and concession stand. Fields are operated and maintained in partnership with Centre Wellington Softball Association. Revenues Actual Draft / Change $ % Tye Park - Revenue (1,400) (1,331) (1,400) % Expenses Total Revenues (1,400) (1,331) (1,400) % Tye Park - Operations & Maintenance 14,934 12,812 14,815 (119) -0.8 % Total Expenses 14,934 12,812 14,815 (119) -0.8 % Net Tye Park (Community) 13,534 11,481 13,415 (119) -0.9 % Major Changes Impacting This 43 Page 59 of 174

60 Operating Summary With and Actual Results Victoria Park (Fergus) (Community) This community park is home to 1 lit full sized irrigated soccer field, 1 - ½ lit full sized soccer field, and 1 medium sized soccer field, parking lot, play equipment, the Victoria Parks Seniors Centre, and the Highland Rugby Clubhouse. Revenues Actual Draft / Change $ % Victoria Park (Fergus) - Revenue (7,200) (9,133) (7,500) (300) 4.2 % Expenses Total Revenues (7,200) (9,133) (7,500) (300) 4.2 % Victoria Park (Fergus) - Operations & Maintenance 44,919 44,064 46,818 1, % Total Expenses 44,919 44,064 46,818 1, % Net Victoria Park (Fergus) (Community) 37,719 34,932 39,318 1, % Major Changes Impacting This 1. Increase in expenditures is due to seven days a week, seasonal operation, of the public washroom at Victoria Park. 44 Page 60 of 174

61 Operating Summary With and Actual Results South Ridge Park (Community) South Ridge Park is a 4.25 hectare (10.5 acre) new active park which will be maintained by the Township starting in It includes 1 full size irrigated soccer field, 2 mini irrigated soccer fields, trailing, large noise attenuation berm, and landscaping. Revenues Actual Draft / Change $ % South Ridge Park - Revenue (3,200) (2,724) (2,200) 1, % Expenses Total Revenues (3,200) (2,724) (2,200) 1, % South Ridge Park - Operations & Maintenance 24,159 28,115 25,267 1, % Total Expenses 24,159 28,115 25,267 1, % Net South Ridge Park (Community) 20,959 25,390 23,067 2, % Major Changes Impacting This 1. Decrease in revenue is due to a reduction in FEDS use of the soccer fields at this park. 45 Page 61 of 174

62 Operating Summary With and Actual Results Strathallan Park (Community) Actual Draft / Change $ % Revenues Strathallan Park - Revenue (1,050) - - 1, % Total Revenues (1,050) - - 1, % Expenses Strathallan Park - Operations & Maintenance 9,004 5,690 8,046 (957) % Total Expenses 9,004 5,690 8,046 (957) % Net Strathallan Park (Community) 7,954 5,690 8, % Major Changes Impacting This 46 Page 62 of 174

63 Operating Summary With and Actual Results St. Mary's School Park (Community) Actual Draft / Change $ % Revenues St. Mary's School Park - Revenue (1,050) (1,046) (1,100) (50) 4.8 % Total Revenues (1,050) (1,046) (1,100) (50) 4.8 % Expenses St. Mary's School Park - Operations & Maintenance 6,353 4,680 6,301 (52) -0.8 % Total Expenses 6,353 4,680 6,301 (52) -0.8 % Net St. Mary's School Park (Community) 5,303 3,634 5,201 (102) -1.9 % Major Changes Impacting This 47 Page 63 of 174

64 Operating Summary With and Actual Results Passive Parks (Community) A variety of passive parks are spread throughout Centre Wellington. Many parks include natural areas, river front open space, trails, and areas for socialization. Revenues Actual Draft / Change $ % Passive Parks - Revenue (9,500) (9,532) (9,500) % Expenses Total Revenues (9,500) (9,532) (9,500) % Passive Parks - Operations & Maintenance 145, , ,268 16, % Total Expenses 145, , ,268 16, % Net Passive Parks (Community) 135, , ,768 16, % Major Changes Impacting This 1. Increased labour costs due to a full year of maintenance at new parks, with one new summer student, and a $7,500 increase in utility costs for the operation of two splash pads in the Township. 48 Page 64 of 174

65 Operating Summary With and Actual Results Parks - General (Community) Actual Draft / Change $ % Revenues % Total Revenues % Expenses Parks - General - Operations & Maintenance 4,720 3,782 4,150 (570) % Total Expenses 4,720 3,782 4,150 (570) % Net Parks - General (Community) 4,720 3,782 4,150 (570) % Major Changes Impacting This 49 Page 65 of 174

66 Operating Summary With and Actual Results Greenhouses (Community) Located at the Centre Wellington Community Sportsplex the two poly greenhouses are home base for the Township s horticultural operations. Our Horticulturist grows the various annuals, hanging baskets, and prepares plant material for the many planting displays throughout the community including the two downtowns. Groups like the Fergus Horticultural Society and Elora Horticultural Society assist in maintaining the many horticultural planting beds throughout the community. Actual Draft / Change $ % Revenues % Total Revenues % Expenses Greenhouses - Operations & Maintenance 23,425 18,547 23, % Total Expenses 23,425 18,547 23, % Net Greenhouses (Community) 23,425 18,547 23, % Major Changes Impacting This 50 Page 66 of 174

67 Operating Summary With and Actual Results Parks and Recreation - Other Expenditures (Community) These expenditures fund the debt payments for the Centre Wellington Community Sportsplex and the Department's replacement reserve funds. Actual Draft / Change $ % Revenues Parks and Recreation - Other Expenditures - Transfers from Reserves (1,260) (1,260) (1,260) % Total Revenues (1,260) (1,260) (1,260) % Expenses % Total Expenses % Net Parks and Recreation - Other Expenditures (Community) (1,260) (1,260) (1,260) % Major Changes Impacting This 1. Transfers from reserves represents a transfer from the Newdon Public Swim reserve for the funding of public swimming at the Sportsplex. 51 Page 67 of 174

68 Operating Summary With and Actual Results Victoria Park Seniors Centre (Community) The Parks and Recreation Department is responsible for the management and operations of the Victoria Park Seniors Centre located at 150 Albert Street West in Fergus. The facility provides a home for a variety of programs and services for seniors in the community including fitness programs, computer training, line dancing, cards, trips, billiards, darts, a foot care clinic, and lunch program to name only a few. The facility is assisted in the operations through many senior volunteers and is supported by the Victoria Park Advisory Committee. Revenues Actual Draft / Change $ % Victoria Park Seniors Centre - Revenue (180,550) (223,077) (190,700) (10,150) 5.6 % Victoria Park Seniors Centre - Transfer from Reserves (4,000) (4,000) (4,000) % Expenses Total Revenues (184,550) (227,077) (194,700) (10,150) 5.5 % Victoria Park Seniors Centre - Wages & Benefits 220, , ,968 3, % Victoria Park Seniors Centre - Administration 13,075 11,990 13, % Victoria Park Seniors Centre - Operations & Maintenance 75,100 73,170 85,800 10, % Victoria Park Seniors Centre - VPC-Programs 76,300 98,816 85,900 9, % Victoria Park Seniors Centre - Transfers to Reserves 34,000-36,500 2, % Total Expenses 419, , ,418 26, % Net Victoria Park Seniors Centre (Community) 234, , ,718 16, % Major Changes Impacting This 1. Increase in the operations and maintenance line is due to a full year of additional caretaking and insurance costs associated with the expansion of the facility. Additional annual costs required for elevator maintenance and monitoring of $3,300 are also included in this line. 2. Increase in program costs are offset by an increase in program revenues. 3. The transfer to reserves is a function of the expected net surplus from programs at the Seniors Centre. These reserve funds are set aside for the purchase/repair of furniture or equipment at the Centre and are to be utilized based on the recommendations of the Victoria Park Advisory Committee. 52 Page 68 of 174

69 Operating Summary With and Actual Results Heritage Centre Wellington (P&D) Heritage Centre Wellington is a committee of citizen members appointed by Council to advise Council on all matters relating to the legal designation and conservation of property of cultural heritage value or interest. Revenues Actual Draft / Change $ % Heritage Centre Wellington - Revenue - (1,455) % Heritage Centre Wellington - Transfers from Reserves (3,000) - - 3, % Expenses Total Revenues (3,000) (1,455) - 3, % Heritage Centre Wellington - Administration 1, ,650 (200) % Heritage Centre Wellington - Operations & Maintenance 15,100 4,704 12,100 (3,000) % Heritage Centre Wellington - Transfers to Reserves 4,000 4,000 2,500 (1,500) % Total Expenses 20,950 9,646 16,250 (4,700) % Net Heritage Centre Wellington (P&D) 17,950 8,191 16,250 (1,700) -9.5 % Major Changes Impacting This 1. The $3,000 reduction in operations and maintenance offsets the $3,000 reduction in transfers from reserves as no plaques are expected to be purchased in. 2. Combining various reserves during results in reduced reserve transfers required in. 53 Page 69 of 174

70 Operating Summary With and Actual Results Fergus Weigh Scale Building (Infrastructure) Actual Draft / Change $ % Revenues % Expenses Total Revenues % Fergus Weigh Scale Building - Wages & Benefits 5,098 5,099 5, % Fergus Weigh Scale Building - Operations & Maintenance 8,825 7,815 8, % Total Expenses 13,923 12,914 13, % Net Fergus Weigh Scale Building (Infrastructure) 13,923 12,914 13, % Major Changes Impacting This 54 Page 70 of 174

71 Operating Summary With and Actual Results Fergus Downtown (Community/Infrastructure) The Township's Public Works and Parks & Recreation departments provide a variety of services to support the beautification of the downtown. These services include litter pickup, installation and removal of banners, installation and removal of seasonal concrete planters and hanging baskets, maintenance and watering of hanging baskets. The Fergus Horticultural Society maintains the various horticultural gardens in the downtown including Templin Gardens. Excluded from this budget, but managed by the Township Public Works Department, is snow plowing of downtown sidewalks/streets/parking lots, and street sweeping. The growing of bedding plants and hanging baskets is managed by the Parks & Recreation Department. Centre Wellington Hydro installs seasonal lighting as required. Actual Draft / Change $ % Revenues % Expenses Total Revenues % Fergus Downtown - Operations & Maintenance 27,300 32,627 43,300 16, % Total Expenses 27,300 32,627 43,300 16, % Net Fergus Downtown (Community/Infrastructure) 27,300 32,627 43,300 16, % Major Changes Impacting This 1. Increase is due to costs associated with contracted snow removal at the new Fergus Riverlands parking lot. 55 Page 71 of 174

72 Operating Summary With and Actual Results Elora Public Washrooms (Community) Actual Draft / Change $ % Revenues % Total Revenues % Expenses Elora Public Washrooms - Operations & Maintenance 4,600 4,045 19,820 15, % Total Expenses 4,600 4,045 19,820 15, % Net Elora Public Washrooms (Community) 4,600 4,045 19,820 15, % Major Changes Impacting This 1. Additional washrooms are now available at the Township's new Tourism office located at 10 East Mill St. (formerly located at 9 East Mill St). As such, a higher percentage of common area costs are applied to this cost centre and there are additional expenditures for cleaning and more time allocated for Parks and Recreation staff to open and close the washrooms. 56 Page 72 of 174

73 Operating Summary With and Actual Results Elora Downtown (Community/Infrastructure) The Township's Public Works and Parks & Recreation departments provide a variety of services to support the beautification of the downtown. These services include litter pickup, installation and removal of seasonal concrete planters and hanging baskets, mulching of ground planting beds, and maintenance and watering of planting beds and hanging baskets. Excluded from this budget, but managed by the Township Public Works Department, is snow plowing of downtown sidewalks/streets/parking lots, street sweeping, and installation of seasonal banners and lights/decorations. The growing of bedding plants and hanging baskets is managed by the Parks & Recreation Department Actual Draft / Change $ % Revenues % Expenses Total Revenues % Elora Downtown - Operations & Maintenance 47,700 53,514 49,700 2, % Total Expenses 47,700 53,514 49,700 2, % Net Elora Downtown (Community/Infrastructure) 47,700 53,514 49,700 2, % Major Changes Impacting This 57 Page 73 of 174

74 Operating Summary With and Actual Results Grants to Community Groups - Specific Annual Grants Actual Draft / Change $ % Revenues % Total Revenues % Expenses Grants to Community Groups - Specific Annual Grants 19,350 19,335 19, % Total Expenses 19,350 19,335 19, % Net Grants to Community Groups - Specific Annual Grants 19,350 19,335 19, % Major Changes Impacting This 1. Total grants budgeted for community groups in the is $52,000 which represents no change from. 58 Page 74 of 174

75 Operating Summary With and Actual Results Grants to Community Groups - Community Impact Grants Actual Draft / Change $ % Revenues % Total Revenues % Expenses Grants to Community Groups - Community Impact Grants Grants to Community Groups - Provision for Emergency Relief 6,200 6,200 31,500 25, % 2, (2,000) % Total Expenses 9,100 6,200 32,400 23, % Net Grants to Community Groups - Community Impact Grants 9,100 6,200 32,400 23, % Major Changes Impacting This 1. The Township's grant program was restructured for. The three former applicant grant categories were consolidated and rebranded as the Community Impact Grants. 59 Page 75 of 174

76 Operating Summary With and Actual Results Grants to Community Groups - Performing/Visual Arts Actual Draft / Change $ % Revenues % Total Revenues % Expenses Grants to Community Groups - Performing/Visual Arts 17,050 17,050 - (17,050) % Total Expenses 17,050 17,050 - (17,050) % Net Grants to Community Groups - Performing/Visual Arts 17,050 17,050 - (17,050) % Major Changes Impacting This 1. The Township's grant program was restructured for. The three former applicant grant categories were consolidated and rebranded as the Community Impact Grants. 60 Page 76 of 174

77 Operating Summary With and Actual Results Grants to Community Groups - Special Events Actual Draft / Change $ % Revenues % Expenses Total Revenues % Grants to Community Groups - Special Events 6,500 6,500 - (6,500) % Total Expenses 6,500 6,500 - (6,500) % Net Grants to Community Groups - Special Events 6,500 6,500 - (6,500) % Major Changes Impacting This 1. The Township's grant program was restructured for. The three former applicant grant categories were consolidated and rebranded as the Community Impact Grants. 61 Page 77 of 174

78 Operating Summary With and Actual Results Social - Other Actual Draft / Change $ % Revenues % Total Revenues % Expenses Social - Other - Transfers to Reserves 1,000 1,000 - (1,000) % Total Expenses 1,000 1,000 - (1,000) % Net Social - Other 1,000 1,000 - (1,000) % Major Changes Impacting This 1. In, Council approved the elimination of the Cenotaph Repairs and Maintenance reserve. As such, funding for the reserve was removed from the budget. 62 Page 78 of 174

79 Operating Summary With and Actual Results Fergus Grand Theatre (Community) The Parks & Recreation Department is responsible for the management and operations of the Fergus Grand Theatre located at 244 St. Andrew Street West (downtown Fergus). The facility provides a home for a variety of cultural groups to showcase their talents in plays, music, comedy, special events, etc. The facility was 80 years old in Revenues Actual Draft / Change $ % Fergus Grand Theatre - Revenue (57,250) (49,302) (60,750) (3,500) 6.1 % Expenses Total Revenues (57,250) (49,302) (60,750) (3,500) 6.1 % Fergus Grand Theatre - Wages & Benefits 68,707 66,528 74,291 5, % Fergus Grand Theatre - Administration 5,450 3,406 7,750 2, % Fergus Grand Theatre - Operations & Maintenance 33,450 31,784 32,325 (1,125) -3.4 % Fergus Grand Theatre - Transfers to Reserves 4,000 3,452 3,000 (1,000) % Total Expenses 111, , ,366 5, % Net Fergus Grand Theatre (Community) 54,357 55,867 56,616 2, % Major Changes Impacting This 1. Revenue increase is due to a 6% increase in fees charged in. Fee was increased to partially offset the cost of eliminating the fee charged to patrons for online purchases. This cost is now reflected in the increase in the administration line. 2. Wages and benefits increase is partially due to OMERS eligibility for a staff member at the theatre. 3. The reduction in operations and maintenance is mainly due to utility costs. 4. Transfers to reserves represents a transfer to the repairs and maintenance reserve for the Fergus Grand Theatre. This transfer is funded from user fees and is incorporated into the Township's Fees and Charges Bylaw annually. 63 Page 79 of 174

80 Operating Summary With and Actual Results Celebrations (Community) Actual Draft / Change $ % Revenues % Total Revenues % Expenses Canada Day Celebrations - Expenses 16,750 16,050 17, % Victoria Day Celebrations - Expenses 3,000 3,000 3, % Total Expenses 19,750 19,050 20, % Net Celebrations (Community) 19,750 19,050 20, % Major Changes Impacting This 64 Page 80 of 174

81 Operating Summary With and Actual Results Planning (P&D) The Planning Department is responsible for both short term and long range community planning within the Township. Long range planning involves the preparation of a new Municipal Official Plan and Zoning Bylaw. Short term planning includes the processing of Official Plan and Zoning Bylaw amendments, site plan approvals, and plans of subdivision. Revenues Actual Draft / Change $ % Planning - Revenue (95,000) (136,884) (115,000) (20,000) 21.1 % Planning - Transfers from Reserves - (4,570) % Expenses Total Revenues (95,000) (141,454) (115,000) (20,000) 21.1 % Planning - Wages & Benefits 439, , ,179 12, % Planning - Administration 10,550 6,796 9,400 (1,150) % Planning - Operations & Maintenance 15,000 23,485 15, % Total Expenses 464, , ,579 11, % Net Planning (P&D) 369, , ,579 (8,180) -2.2 % Major Changes Impacting This 1. Planning revenue is budgeted based on a five year annualized average. 2. Increase in wages and benefits is due to the movement of staff in the salary grid. 3. Decrease in administration is mainly due to a decrease in budgeted conferences, seminars and training expenditures. 65 Page 81 of 174

82 Operating Summary With and Actual Results Economic Development (P&D) Economic development priorities are focused on encouraging business retention and expansion; facilitating external business attraction; facilitating commercial and industrial development projects and investment; managing the community's employment lands; marketing/collaboration with key stakeholders; providing economic and community information; promoting our innovative and thriving economy. Revenues Actual Draft / Change $ % Economic Development - Transfer from Reserves (60,000) (15,420) (60,000) % Economic Development - Revenue - (3,000) % Expenses Total Revenues (60,000) (18,420) (60,000) % Economic Development - Wages & Benefits 105, , ,876 3, % Economic Development - Administration 8,500 5,668 7,950 (550) -6.5 % Economic Development - Operations & Maintenance 84,500 23,623 85,500 1, % Economic Development - Transfers to Reserves 20,000 23,000 7,200 (12,800) % Total Expenses 218, , ,526 (9,063) -4.1 % Net Economic Development (P&D) 158, , ,526 (9,063) -5.7 % Major Changes Impacting This 1. The anticipated $60,000 cost of implementing the Township's Community Improvement Plan (CIP) in is included in the operations and maintenance line. 2. $7,200 is budgeted to be transferred from the Economic Development division to assist in funding the CIP reserve. A further $3,500 will be transferred from the general capital reserve to fund the CIP reserve in. The transfer from reserves line is a transfer from the CIP reserve to fund the estimated CIP expenditures in. 3. Increase in wages and benefits is due to the movement of staff in the salary grid. 66 Page 82 of 174

83 Operating Summary With and Actual Results Committee of Adjustment (P&D) The Committee of Adjustment is a committee of citizen members appointed by the Municipal Council pursuant to the Ontario Planning Act to make decisions on requested minor variances to the Municipal Zoning By-law, and to allow alterations to legal nonconforming uses and noncomplying buildings and properties. This committee generally meets on a monthly basis (or as required). Revenues Actual Draft / Change $ % Committee of Adjustment - Revenue (11,000) (13,933) (12,000) (1,000) 9.1 % Expenses Total Revenues (11,000) (13,933) (12,000) (1,000) 9.1 % Committe of Adjustment - Wages & Benefits 2,100 2,843 2, % Committe of Adjustment - Administration 1, , % Total Expenses 3,750 2,874 4, % Net Committee of Adjustment (P&D) (7,250) (11,059) (7,650) (400) 5.5 % Major Changes Impacting This 1. Committee of adjustment revenue is consistent with the annualized historical average. 2. The wages and benefits line has been adjusted to reflect the full year impact of an increase in the per diem paid per meeting. 67 Page 83 of 174

84 Operating Summary With and Actual Results Tourism and Culture (Community) Actual Draft / Change $ % Revenues Tourism and Culture - Revenue (2,546) (3,046) - 2, % Total Revenues (2,546) (3,046) - 2, % Expenses Tourism and Culture- Wages & Benefits 164, , ,142 5, % Tourism and Culture - Administration 61,873 60,887 37,433 (24,440) % Tourism and Culture - Operations & Maintenance 53,000 44,938 50,500 (2,500) -4.7 % Total Expenses 279, , ,075 (21,332) -7.6 % Net Tourism and Culture (Community) 276, , ,075 (18,786) -6.8 % Major Changes Impacting This 1. Due to the relocation of the Tourism office to 10 East Mill Street rental revenue received from the Elora BIA has been removed. 2. Wages and benefits increase is partially due to OMERS eligibility for a contract staff member in Tourism and Culture. 3. The decrease in the administration line is due to the relocation of the Tourism office to 10 East Mill Street. The relocation results in the elimination of expenditures for rent and property taxes. Also the increased washroom capacity at the new location results in a larger portion of the common occupancy costs to be charged to the Elora Downtown Washroom cost centre. 4. Less contracting of graphic design work is expected in. This accounts for the reduction in the operations and maintenance line. 68 Page 84 of 174

85 Operating Summary With and Actual Results Tile Drain Loans (Corporate/Infrastructure) Actual Draft / Change $ % Revenues Tile Drain Loans - Debt Repayments (10,940) (10,937) (10,940) % Total Revenues (10,940) (10,937) (10,940) % Expenses Tile Drain Loans - Debt Payments 10,940 10,937 10, % Total Expenses 10,940 10,937 10, % Net Tile Drain Loans (Corporate/Infrastructure) % 1. Tile drain loans are fully recovered by the Township. Major Changes Impacting This 69 Page 85 of 174

86 Operating Summary With and Actual Results Contribution to Capital Fund This cost centre identifies the minimum tax supported budget transfers that will directly fund current and future capital budgets. Actual Draft / Change $ % Revenues % Total Revenues % Expenses Contribution to Capital Fund 700, , , % Transfer to Dedicated Capital Levy Reserve 213, , , , % PW Transfer to Vehicle Replacement Reserve 435, , , % P&R Transfer to Vehicle Replacement Reserve 30,000 30,000 35,000 5, % Fire Transfer to Vehicle Replacement Reserve 230, , ,000 35, % BLDG Transfer to Vehicle Replacement Reserve 13,000 13,000 20,000 7, % PW Transfer to Equipment Replacement Reserve 20,000 20,000 15,000 (5,000) % Fire Transfer to Equipment Replacement Reserve 105, , , % IT&S Transfer to Equipment Replacement Reserve 70,000 70,000 55,000 (15,000) % IT&S Transfer to Software Replacement Reserve 13,000 13,000 13, % P&R Transfer to Facility Replacement Reserve 130, , ,000 13, % P&R Transfer to Parks Replacement Reserve 70,000 70,000 85,000 15, % Total Expenses 2,030,228 2,033,192 2,316, , % Net Contribution to Capital Fund 2,030,228 2,033,192 2,316, , % Major Changes Impacting This 1. A 2% dedicated capital levy was introduced in, and continued in, in an effort to reduce the Township's infrastructure deficit. The levy is transferred to a reserve fund and allocated in the capital budget to fund bridge replacement. 2. The total increase in transfers to vehicle replacement reserves is $47, The total increase in transfers to equipment replacement reserves is $8, Page 86 of 174

87 Operating Summary With and Actual Results Taxation - Township Purposes Actual Draft / Change $ % Revenues Taxation - Regular Taxation (10,954,822) (10,954,834) (11,396,961) (442,139) 4.0 % Taxation - Dedicated Capital Levy (213,728) (216,500) (444,850) (231,122) % Taxation - Supp/Omits (150,000) (132,442) (150,000) % Total Revenues (11,318,550) (11,303,776) (11,991,811) (673,261) 5.9 % Expenses % Total Expenses % Net Taxation - Township Purposes (11,318,550) (11,303,776) (11,991,811) (673,261) 5.9 % Major Changes Impacting This 1. Assessment growth of 1.52% in. The tax levy change is 2.48% plus a 2% dedicated capital levy for a total increase of 4.48%. 71 Page 87 of 174

88 Operating Summary With and Actual Results Taxation - Payments in Lieu The Provincial and Federal Governments provide payments in lieu of taxation for Provincially and Federally owned properties. Actual Draft / Change $ % Revenues Taxation - Payments in Lieu (175,800) (175,225) (176,000) (200) 0.1 % Total Revenues (175,800) (175,225) (176,000) (200) 0.1 % Expenses % Total Expenses % Net Taxation - Payments in Lieu (175,800) (175,225) (176,000) (200) 0.1 % Major Changes Impacting This 72 Page 88 of 174

89 Operating Summary With and Actual Results Fergus BIA Actual Draft / Change $ % Revenues Fergus BIA - Fergus BIA Levy (65,000) (64,834) (65,000) % Total Revenues (65,000) (64,834) (65,000) % Expenses Fergus BIA - Levy 65,000 64,834 65, % Total Expenses 65,000 64,834 65, % Net Fergus BIA % 1. No change in the Fergus BIA levy for. Major Changes Impacting This 73 Page 89 of 174

90 Operating Summary With and Actual Results Elora BIA Actual Draft / Change $ % Revenues Elora BIA - Elora BIA Levy (55,110) (53,569) - 55, % Total Revenues (55,110) (53,569) - 55, % Expenses Elora BIA - Levy 55,110 53,569 - (55,110) % Total Expenses 55,110 53,569 - (55,110) % Net Elora BIA % 1. Major Changes Impacting This 74 Page 90 of 174

91 Operating Summary With and Actual Results Ontario Non-Specific Grants The Province implemented the Community Reinvestment Fund program (CRF) in The purpose of the CRF was to provide funding to municipalities to offset the loss of revenues, and increase in expenditures that are a result of the Local Services Realignment initiative which was implemented in In 2005, the Province replaced the CRF with the Ontario Municipal Partnership Fund (OMPF). Revenues Actual Draft / Change $ % Ontario Non-Specific Grants - OMPF Program (612,000) (612,000) (520,200) 91, % Total Revenues (612,000) (612,000) (520,200) 91, % Expenses % Total Expenses % Net Ontario Non-Specific Grants (612,000) (612,000) (520,200) 91, % 1. $91,800 (15%) decrease in OMPF funding in. Major Changes Impacting This 75 Page 91 of 174

92 Operating Summary With and Actual Results Other Revenues and Expenses Actual Draft / Change $ % Revenues Other Revenue - Tax Interest/Penalties (350,000) (357,871) (350,000) % Other Revenue - Investment Earnings (596,000) (597,145) (578,300) 17, % Other Revenue - Building Rentals (68,640) (68,640) (68,640) % Other Revenue - OCIF Proceeds (293,040) (293,039) (293,040) % Other Revenue - Aggregate Resources (60,000) (61,936) (60,000) % Other Revenue - CW Hydro-Interest on Equity (365,800) (365,890) (365,800) % Other Revenue - OLGC Gaming Proceeds (2,050,000) (1,586,885) (2,075,000) (25,000) 1.2 % Other Revenue - Gas Tax Proceeds (772,900) (772,907) (811,500) (38,600) 5.0 % Other Revenue - Year-End (Surplus)/Deficit - (189,868) % Expenses Total Revenues (4,556,380) (4,294,181) (4,602,280) (45,900) 1.0 % Other Expenses - Elora LCBO Expenditures 7,500 6,752 9,500 2, % Other Expenses - West Garafraxa Office Expenditures 8,500 10,298 9,500 1, % Other Expenses - Transfers to Reserves 3,115,940 2,842,699 3,179,540 63, % Total Expenses 3,131,940 2,859,749 3,198,540 66, % Net Other Revenues and Expenses (1,424,440) (1,434,432) (1,403,740) 20, % Major Changes Impacting This 1. The decrease in investment earnings is mainly due to a $40,000 decrease in budgeted GIC and bank interest revenue. This is offset by $30,000 of interest earned on the repayment of the loan from reserves to fund the expansion of the Victoria Park Seniors Centre. 2. In, the Township will receive $293,040 from the Ontario Community Infrastructure Fund (formula based component). 100% of these funds are transferred to a reserve for the purpose of funding capital projects in accordance with the funding agreement % of OLGC gaming proceeds are transferred to a reserve which is used to fund capital projects in the following year's capital budget. 4. In, the Township will receive Federal Gas Tax funding of $811, % of these funds are transferred to a reserve for the purpose of funding capital projects in accordance with the funding agreement. 5. Centre Wellington's policy calls for the year end surplus/deficit to be directed to the general capital reserve. The 2014 surplus was $189, Increases to the Elora LCBO and West Garafraxa office lines are for proactive instead of reactive repairs and maintenance. 76 Page 92 of 174

93 Operating Summary With and Actual Results Net Debt This cost centre includes the total tax supported debt payments for the Township net of the development charges allocated to fund the growth related portion of the payments. Revenues Actual Draft / Change $ % Transfer from P&R DC Reserve Fund (284,754) (284,754) (389,593) (104,839) 36.8 % Transfer from Fire DC Reserve Fund (21,160) (21,160) (21,160) % Transfer from Corporate DC Reserve Fund (14,850) (14,850) (14,850) % Transfer from PW DC Reserve Fund (12,263) (12,263) (12,263) % Expenses Total Revenues (333,027) (333,027) (437,866) (104,839) 31.5 % P&R Debt Payments 581, , ,605 (1) 0.0 % Fire Debt Payments 34,052 33,972 34, % Planning Debt Payments 14,850 14,850 14, % PW Debt Payments 186, , ,292 (19,571) % Social Debt Payments , , % Total Expenses 817, , ,638 85, % Net Net Debt 484, , ,772 (19,572) -4.0 % Major Changes Impacting This 1. PW debt payments include a $33,130 reduction in repayment of a loan from the Township's reserves to payout long-term debt with CIBC in is the final year for this repayment. This reduction is offset by the first of ten annual payments required on a $140,759 interest free loan from the County of Wellington for the Township's portion of work required for the Fergus Public Library and surrounding area. 2. Social debt payments of $104,839 are for the repayment of the Victoria Park Seniors Centre expansion loan from reserves. Loan repayments are 100% funded from the parks and recreation (indoor) development charges reserve fund. 77 Page 93 of 174

94 Page 94 of 174

95 Proposed Fergus BIA 1/1/ Through 12/31/ (In Canadian Dollars) INCOME Balance Forward $ 52, Government Transfer* $ 65, Other income Marketing, Merchant Subsidized Souvenir Sales - Wholesale Souvenir Sales - Retail TOTAL INCOME $ 117, FIXED EXPENSES Carry Forward Expenses Lighting the Grand lighting repayment $10,000 Total Fixed Expenses $10,000 Income - Fixed Expenses $ 107, Administration Administrator Contract $ 7, Bank Service Charges $ General Meetings $ Insurance $ 2, Membership Fees $ Accountants fees $ 1, Misc. $ Office Equipment $ Office Supplies $ Professional Fees - Audit $ 1, Utilities (internet, phone) $ Web upkeep $ 5, Remembrance Day Wreath $ Facebook photos and promtion $ 2, TOTAL ADMINISTRATION $ 21, Marketing & Event Planning Suggestions: Scottish Festival Shuttle Bus $ 2, Tartan Day $ 1, Sunday Shopping Promotion $ Santa Parade $ 1, Piper on the bridge $ 1, CTV on air/web promotion $ 2, Local Advertising $ 2, Christmas Shopping $ 3, Discretionary Spending $ 5, TOTAL MARKETING & EVENT PLANNING $ 18, Revitalization & Beautification Suggestions: Community Improvement Plan $ 9, Hanging baskets, etc $ 5, Repairs to Banners & Poles $ 2, Garbage Bins $ 4, Benches $ 4, Bike Racks $ 5, Lighting Project $ 24, TOTAL REVITALIZATION & BEAUTIFICATION $ 53, Contingency fund $ 14, Total Expenses $ 107, Page 95 of 174

96 Page 96 of 174

97 Proposed Elora BIA 1/1/ Through 12/31/ (In Canadian Dollars) INCOME Balance Forward $ 7, Government Transfer* $ 56, Other income Marketing, Merchant Subsidized Souvenir Sales - Wholesale Souvenir Sales - Retail $ TOTAL INCOME $ 63, FIXED EXPENSES Carry Forward Expenses (Starlight shopping, etc) $ 4, Green Space Loan Repayment $ 10, Doubtful accounts/transfer Shortfall $ 3, Total Fixed Expenses $ 17, Income - Fixed Expenses $ 46, Administration Administrator Contract $ 14, Bank Service Charges $ Donations & Gifts General Meetings $ Insurance $ 2, Membership Fees $ Misc. Office Equipment $ Office Supplies $ Professional Fees - Audit $ 1, Utilities (phone, etc) $ Web upkeep/hosting $ Remembrance Day Wreath $ TOTAL ADMINISTRATION $ 19, Marketing & Event Planning Suggestions: CTV Promotion $ 2, Starlight Shopping Promotion $ 5, Advertising (local and further) $ 2, Fundraiser Ideas (Gatsby, etc) $ 1, Graphic design services $ Santa Parade $ Grasslands $ 2, FERA $ 1, TOTAL MARKETING & EVENT PLANNING $ 15, Revitalization & Beautification Suggestions: Bridge baskets & plantings $ 2, Winter Banners $ 3, Banners & Poles $ 2, Elora Sculpture Committee $ 1, Construction signage $ 1, TOTAL REVITALIZATION & BEAUTIFICATION $ 9, Contingency fund $ 2, Total Expenses $ 46, Income - Expenses Total $0.00 * Transfer $55, % = $56, Page 97 of 174

98 Page 98 of 174

99 **DRAFT** USER PAY OPERATING BUDGET 78 Page 99 of 174

100 Operating Summary With and Actual Results Environmental Services - Administration (Infrastructure) Environmental Services operate and maintain the water treatment and distribution systems, and the wastewater collection systems and treatment plants in Centre Wellington. Along with the Transportation Services, Environmental Services also maintains the Township's storm sewer collection system. Actual Draft / Change $ % Revenues % Total Revenues % Expenses Environmental Services - Administration - Wages & Benefits Environmental Services - Administration - Administration Environmental Services - Administration - Operations & Maintenance Environmental Services - Administration - Fleet Repair & Maintenance Environmental Services - Administration - Cost Recovery 688, , ,984 84, % 82,241 53,906 80,741 (1,500) -1.8 % 1,256,628 1,259,759 1,300,449 43, % (43,700) 33,260 (50,675) (6,975) 16.0 % (1,984,105) - (2,103,499) (119,394) 6.0 % Total Expenses - 2,037, % Net Environmental Services - Administration (Infrastructure) - 2,037, % Major Changes Impacting This 1. Environmental Services cost recovery represents the allocation of environmental services administration costs to the waterworks and sanitary sewer system budgets. 2. Increase in wages is due to the inclusion of a full year's salary and benefits for the Environmental GIS Technician. 's budget only included five months of the GIS Technician's salary and benefits. Wages and benefits also includes 50% of a nine month Risk Management Inspector position (estimated cost of $18,500) and 50% of a four month contract for two co-op students (estimated cost of $12,000). The remaining 50% of the Risk Management Inspector's and co-op students' wages will be funded from the SPMIF grant capital project. 3. The increase in operations and maintenance is mainly due to an increase in the allocation of administrative costs from the tax supported operating budget, insurance premiums, and an increase in the GRCA Levy charged to the Environmental budget. These costs are reduced by the elimination of $10,000 charge from the IT&S cost centre to the Environmental user pay budget for SCADA related expenditures. 79 Page 100 of 174

101 Operating Summary With and Actual Results Environmental Services - Waterworks (Infrastructure) Actual Draft / Change $ % Revenues Environmental Services - Waterworks - Revenue (3,723,500) (3,569,877) (3,887,500) (164,000) 4.4 % Environmental Services - Waterworks - Transfers from Reserves (387,028) (387,028) (363,337) 23, % Expenses Environmental Services - Waterworks - Pump Plant R&M Environmental Services - Waterworks - Hydrants & Mains R&M Environmental Services - Waterworks - SCADA R&M Total Revenues (4,110,528) (3,956,905) (4,250,837) (140,309) 3.4 % 560, , ,500 27, % 354, , ,000 18, % 63,300 35,561 58,200 (5,100) -8.1 % Environmental Services - Waterworks - Purification 201, , ,000 12, % Environmental Services - Waterworks - Services 188, , ,000 (23,000) % Environmental Services - Waterworks - Backflow Prevention and Other 124, , ,550 (1,050) -0.8 % Environmental Services - Waterworks - Locates ,500 80, % Environmental Services - Waterworks - Transfers to Reserves Environmental Services - Waterworks - Debt Payments Environmental Services - Waterworks - Cost Recovery Applied 1,132, ,989 1,160,883 28, % 652, , ,734 (47,981) -7.4 % 833, ,470 50, % Total Expenses 4,110,528 2,463,989 4,250, , % Net Environmental Services - Waterworks (Infrastructure) - (1,492,916) % Major Changes Impacting This 1. The cost recovery applied line item represents the proportionate share of environmental administration costs that are allocated to the waterworks budget. 2. An increase in utility costs at Township well locations accounts for $15,000 of the increase in the pump plant R&M line. Remainder is due to possible maintenance work on Well F7 and metering of pump houses in. 3. Increased budget for hydrants and mains repairs and maintenance line due to the increased frequency of main breaks as a result of aging infrastructure. 4. Reduction in services line is due to the creation of a new line item for locate expenditures. Provisions in the Ontario Underground Notification System Act, 2012 required municipalities to join Ontario One Call utility locate system for water, sewer, street lighting, and traffic signal locates effective June 19, This has significantly increased the number of locate requests processed by the Township. 5. An increase in the transfer to the waterworks capital reserve is expected based on the budgeted revenues and expenditures for. 6. Debt payments are expected to decrease in due to the repayment of the loan from Wellington County for the servicing of Wellington Place in Page 101 of 174

102 Operating Summary With and Actual Results Environmental Services - Sanitary Sewer System - Fergus (Infrastructure) Actual Draft / Change $ % Revenues Environmental Services - Sanitary Sewer System - Fergus - Revenue (2,421,000) (2,343,732) (2,563,000) (142,000) 5.9 % Total Revenues (2,421,000) (2,343,732) (2,563,000) (142,000) 5.9 % Expenses Environmental Services - Sanitary Sewer System - Fergus - Mains R&M Environmental Services - Sanitary Sewer System - Fergus - Laterals Environmental Services - Sanitary Sewer System - Fergus - SCADA R&M Environmental Services - Sanitary Sewer System - Fergus - Pumping Stations Environmental Services - Sanitary Sewer System - Fergus - WWTP Environmental Services - Sanitary Sewer System - Fergus - Other 117,900 17, ,400 (6,500) -5.5 % 72,400 37,650 54,100 (18,300) % 10,400-4,000 (6,400) % 51,450 23,827 46,500 (4,950) -9.6 % 660, , ,000 (4,000) -0.6 % 105, , , % Total Expenses 1,017, , ,800 (39,650) -3.9 % Net Environmental Services - Sanitary Sewer System - Fergus (Infrastructure) (1,403,550) (1,619,661) (1,585,200) (181,650) 12.9 % Major Changes Impacting This 1. Decrease in laterals line is due to contracting of lateral blockages to local plumbers instead of using existing staff and equipment. 81 Page 102 of 174

103 Operating Summary With and Actual Results Environmental Services - Sanitary Sewer System - Elora (Infrastructure) Actual Draft / Change $ % Revenues Environmental Services - Sanitary Sewer System - Elora - Revenue Environmental Services - Sanitary Sewer System - Elora - LPSS Revenue Environmental Services - Sanitary Sewer System - Elora - GRAS Service Revenue (1,260,000) (1,191,641) (1,330,000) (70,000) 5.6 % (238,000) (247,756) (251,000) (13,000) 5.5 % (15,000) (3,351) (19,400) (4,400) 29.3 % Total Revenues (1,513,000) (1,442,747) (1,600,400) (87,400) 5.8 % Expenses Environmental Services - Sanitary Sewer System - Elora - Mains R&M Environmental Services - Sanitary Sewer System - Elora - Laterals Environmental Services - Sanitary Sewer System - Elora - SCADA R&M Environmental Services - Sanitary Sewer System - Elora - Pumping Stations Environmental Services - Sanitary Sewer System - Elora - GRAS Pumping Station Environmental Services - Sanitary Sewer System - Elora - WWTP Environmental Services - Sanitary Sewer System - Elora - LPSS Expense Environmental Services - Sanitary Sewer System - Elora - Other 60,100 63,350 69,100 9, % 22,200 3,848 15,300 (6,900) % 5,600-3,000 (2,600) % 74,600 64,963 88,100 13, % 14,667 5,708 18,035 3, % 440, , ,850 59, % 59,000 78,719 69,100 10, % 46,700 45,724 47, % Total Expenses 722, , ,085 87, % Net Environmental Services - Sanitary Sewer System - Elora (Infrastructure) (790,033) (751,952) (790,315) (281) 0.0 % Major Changes Impacting This 1. Utility costs associated with the expanded Clyde St. sewage pumping station account for the increase in the pumping station line. 2. Increased hydro and chemical costs at the recently expanded Elora wastewater treatment plant (WWTP) are partially offset by a reduction in biosolids processing and storage costs. 3. LPSS expense line has been increased to reflect the amount of maintenance required to operate the aging low pressure sanitary sewer system. 82 Page 103 of 174

104 Operating Summary With and Actual Results Environmental Services - Sanitary Sewer - Other (Infrastructure) Actual Draft / Change $ % Revenues Environmental Services - Sanitary Sewer - Transfers from Reserves (1,189,822) (1,189,822) (1,123,399) 66, % Total Revenues (1,189,822) (1,189,822) (1,123,399) 66, % Expenses Environmental Services - Sanitary Sewer - Other - Transfers to Reserves Environmental Services - Sanitary Sewer - Other - Debt Payments Environmental Services - Sanitary Sewer - Other - Cost Recovery Applied 976, ,691 1,102, , % 1,256,215 1,136,833 1,176,563 (79,652) -6.3 % 1,150,781-1,220,029 69, % Total Expenses 3,383,405 1,485,523 3,498, , % Net Environmental Services - Sanitary Sewer - Other (Infrastructure) 2,193, ,701 2,375, , % Major Changes Impacting This 1. The cost recovery applied line item represents the proportionate share of environmental administration costs that are allocated to the sanitary sewer budget. 2. An increase in the transfer to the sanitary sewer capital reserve is expected based on the budgeted revenues and expenditures for. 3. Debt payments are expected to decrease in due to the repayment of the loan from Wellington County for the servicing of Wellington Place in Page 104 of 174

105 Operating Summary With and Actual Results Municipal Risk Management Official (Infrastructure) Actual Draft / Change $ % Revenues Municipal RMO - Revenue (163,000) (109,660) (163,500) (500) 0.3 % Expenses Total Revenues (163,000) (109,660) (163,500) (500) 0.3 % Municipal RMO - Wages & Benefits 117, , ,125 1, % Municipal RMO - Administration 7,250 4,363 7, % Municipal RMO - Operations & Maintenance 10,000 7,596 10, % Municipal RMO - Fleet Repair & Maintenance 4,400 2,119 3,125 (1,275) % Municipal RMO - Transfers to Reserves 5,000 5,000 5, % Municipal RMO - Cost Recovery Applied 19,000 19,000 19, % Total Expenses 163, , , % Net Municipal Risk Management Official (Infrastructure) - 44, % Major Changes Impacting This 1. Cost recovery applied represents an estimate of the administration expenses and Transportation department overhead costs allocated to the Municipal RMO division. 2. The transfer to reserves is for the future replacement of the Municipal RMO's vehicle. 3. A reduction in estimated fuel costs for accounts for the majority of the decrease in the fleet repair and maintenance line. 84 Page 105 of 174

106 Page 106 of 174

107 **DRAFT** CAPITAL BUDGETS (TAX SUPPORTED & USER PAY) 85 Page 107 of 174

108 TOWNSHIP OF CENTRE WELLINGTON SUMMARY OF CAPITAL PROJECT FINANCING CAPITAL BUDGET Financing Method Corporate Fire Services Health Services Municipal Buildings Parks & Recreation Studies Transportation & Public Works Debenture Developer/Partner Contribution Development Charges (DC's) , , , ,050 Other , ,000 Reserves 597, , , ,000 1,911,100 20,000 3,417,180 7,140,280 Subsidies ,000-25,000 TOTAL 597, , , ,000 2,163, ,000 3,752,180 7,952,330 Total Financing Method Sanitary Sewer Waterworks Total Debenture Developer/Partner Contribution Development Charges (DC's) -42,250 69,000 26,750 Other Reserves 1,359,775 1,933,395 3,293,170 Subsidies TOTAL 1,317,525 2,002,395 3,319,920 Page 108 of

109 Capital Gross Expenditures ($11,272,250) Page 109 of

110 Capital Sources of Financing ($11,272,250) Page 110 of