The District Municipality of Muskoka 2018 Tax Supported Operating & Capital Budget Index

Transcription

1 The District Municipality of Muskoka Tax Supported Operating & Capital Index Section Pages Treasurer's Report Treasurer's Report 1-45 Net Levy Summary Tax Supported Summary Corporate & Emergency Services 1-85 Non-Program 1-5 Public Works Administration 1-7 Transportation 1-39 Environment Community Services 1-51 Planning & Economic Development 1-30 Sources of Financing Capital Reserve Funds 1-21 Development Charge Funds Operating Funds Other Sources of Financing Fund Purpose & Source of Funding Appendices A Full Time Equivalents 1-2

2 To: From: Chair and Members Muskoka District Council Julie Stevens Commissioner of Finance and Corporate Services Date: January 31, Subject: Draft Tax Supported Operating and Capital and Report: 2()-2 Recommendation 1 THAT the Report on Excluded Expenses Ontario Regulation 284/09 regarding expenses excluded from the Draft Tax Supported Operating and Capital and, as included in Report 2()-2, be approved. Recommendation 2 THAT The District Municipality of Muskoka s Draft Tax Supported Operating and Capital and dated January 31,, for the General Tax Supported Services be endorsed and forwarded to Muskoka District Council for final approval. Origin Section 289 (1) of the Municipal Act requires The District Municipality of Muskoka (District) as an upper-tier municipality to annually prepare and adopt estimates required during the year for the purposes of the municipality, including amounts sufficient to pay all debts of the municipality falling due within the year, amounts required to be raised for sinking funds, and amounts required for any of the upper-tier municipality s local boards. Council s review of the attached Draft Tax Supported Operating and Capital and represents formal compliance with this section of the Act. 1

3 Summary The Draft Tax Supported, as presented, has a net levy increase over of 2.47% which is lower than the approved guideline of 3.0%. Taking into consideration estimated assessment growth of just under 1.08% in and shifts in weighted assessments, the tax rate for is proposed to be 1.38% higher than the tax rate in. The impact on the tax rate and the taxes paid by an individual property owner will vary depending on the property s assessment applied by the Municipal Property Assessment Corporation (MPAC) relative to the average assessment and to the 4-year phase-in provisions. The following table shows that the estimated annual tax increase on a typical residential property assessed at $300,000, before any adjustments as a result of the reassessment, is $ In prior years, staff have utilized a property assessed at $200,000 for comparison; however given the overall increase in property assessments, staff have increased assessment for this example. As shown in the bottom portion of the table, the increase in costs related to the OPP billing model represents $2.41 of the proposed $11.96 annual increase in taxes, while the increase in reserve contributions to fund the rehabilitation and replacement of infrastructure represents $3.86. It should be noted that Bill 148, Fair Workplaces, Better Jobs Act, received royal assent on November 27,. Staff estimate that the increased costs as a result of this new legislation represent $1.87 of the proposed $11.96 annual increase and all other budgetary increases represent $3.82. Tax Rate Impact on a Residential Property Assessed at $300,000 Taxes Notional Tax Rate Taxes % Increase (Decrease) $ Increase (Decrease) $ $ % $11.96 Portion attibutable to the following: OPP costs Increased Contributions to Reserves Increase as a result of Bill 148 Fair Workplaces, Better Jobs Act All other costs Total Increase $2.41 $3.86 $1.87 $3.82 $11.96 In May, staff recommended a guideline for the Tax Supported Operating that would restrict the tax levy increase to 3.9%. Council approved a budget guideline of 3.0%. There are a few factors that arose after the budget guideline was approved which have impacted the budget presented and would yield a revised guideline of 3.16%, as follows: 2

4 In August, Council approved an increase to net levy for the Muskoka Affordable Housing Initiatives Program (MAHIP) of $68,300 in each of the next three years. This change resulted in a 0.10% increase to the levy guideline. In September, Council approved a reduction in the hauled sewage user fee rates which reduced the expected revenue by $262,750 and represents an increase to the levy guideline of 0.37%. In September, the OPP Annual Billing Statement for was received and the total increase in cost due to the phasein was less than projected in the budget guidelines. This change resulted in a 0.70% decrease to the levy guideline. As noted above, Bill 148, Fair Workplaces, Better Jobs Act, received royal assent in November and results in increased net costs of $277,622 or 0.39% of the levy guideline. The following table breaks down the proposed budget into 5 different categories. Staff performed a detailed review of services in an effort to contain tax levy increases. As a result, the base budget net levy increase has been held at 0.24%, for the proposed levels of service. The OPP bill net of reduced transfers from prior years surplus results in an increase of $356,474 and represents a net levy increase of 0.50% which is 0.68% lower than staff s original budget guideline. Staff are recommending that contributions to capital reserves be increased by just under $572,300 or 2.30% which represents a net levy increase of 0.80% and will be used to fund the rehabilitation and replacement of infrastructure throughout the District. The net increase in Personnel costs for Paramedic Services and The Pines resulting from the legislation pursuant to Bill 148 is $277,622 and represents a net levy increase of 0.39%. Lastly, the additional requests, under the Service Level Changes (SLC) column, have increased the net levy by 0.55% to arrive at the 2.47% net levy increase, before the impact of assessment growth. Base OPP Policing Capital Reserve Bill 148 Increase Service Level Total Increase Increase Changes Total Operating Costs $96,468,562 $94,813,231 ($64,087) $303,140 $1,323,682 $96,375,966 Total Finance Charges/Reserves 26,731,466 26,936, , ,296 27,917,752 Total Net Internal Service Charges (3,316,420) (3,235,893) 11,500 77,060 (3,147,333) Total Expenditures 119,883, ,513, , , ,140 1,400, ,146,385 Total Revenues (48,202,514) (46,660,059) 61 (25,518) (1,007,445) (47,692,961) Total $71,681,094 $71,853,735 $356,474 $572,296 $277,622 $393,297 $73,453,424 Year-over-Year $ Increase 172, , , , ,297 1,772,330 Year-over-Year % Increase 0.24% 0.50% 0.80% 0.39% 0.55% 2.47% 3

5 How was the Net Levy Achieved? Staff has proposed a net levy increase of 2.47%, including the impact of the OPP, as well as, Council approved changes in programs and new costs related to recent legislation. As noted above, staff performed detailed reviews of each department s accounts to hold the base budget and reserve contribution increases to a combined total of 1.04% which is lower than the 12-month average Consumer Price Index for Ontario of 1.7%. This review included a detailed review of trends in actuals compared to prior years budgets, cost curtailment goals within various departments and maximizing revenues wherever possible. In addition to the items highlighted in the following table, over $530,000 of additional cuts were made during the final review by senior management in order to reduce the net levy impact. The draft budget provides the necessary resources and finances to allow the District to: Fulfill its existing contractual obligations; Maintain the financial position of the Corporation and increase the level of its reserves by 2.30%; Maintain or improve current service level standards; and Work towards the achievement of the Corporation s approved Strategic Priorities. Some significant decisions have been incorporated into the proposed budget. The following table highlights these decisions. Should Council choose not to accept the proposed decisions, the net levy will change accordingly. Department ed Item Rationale Corporate & Emergency Services Paramedic Services: Cost impact of presumptive legislation related to Posttraumatic Stress Disorder (PTSD) for first responders. Tax levy risk: Unknown as it is based on claims submitted. However, an actuarial valuation for WSIB costs will provide recommendations for future years. There is a risk that the Workplace Safety and Insurance Board (WSIB) budget will be insufficient. The Province created presumptive legislation in 2016 regarding PTSD for first responders. As a result, if a paramedic is diagnosed with PTSD, the WSIB must presume that the condition is workrelated, unless the contrary is shown. Paramedic Services across the Province have seen significant cost increases as a result of this legislation. Staff are scheduled to update the District s actuarial valuation for the WSIB reserve in and will present the findings and recommendations in the fall. Page Reference CES 77 4

6 Department ed Item Rationale Transportation Winter Control: The expenditure budget for Winter Control within the Transportation Roads budget is $4,140,569, which is consistent with the prior year budget. Tax levy risk: 0.77% Port Carling Locks: Contributions to reserve are insufficient to fund the 10-year capital program resulting in a loan from the Corporate Capital Reserve in 2019 with repayments starting in 2020 for a period of 20 years. Tax levy risk: Limited in, however debt repayments begin in Staff increased the overall net levy for Winter Control by $8,965 or 0.2% to reflect an increase in costs for the road maintenance completed by the Area Municipalities of 1.5% which is partially offset by a reduction in salt costs of 5%. If Winter Control costs in are consistent with the results for 2014, which was a very high cost year, there will be an unfavourable variance of approximately $550,750. Conversely, if Winter Control costs in are consistent with the results in 2015, which was a mild winter, there will be a favourable variance of $335,000. The ten-year capital forecast for the Locks averages $451,590 per year; however, the contribution to reserves in was only $283,750 per year resulting in a deficit of $167,840 annually. Staff is proposing to increase the contribution to reserves over a three-year period with an annual increase of $40,000 in and $30,000 in 2019 and 2020 in order to elevate the reserves to the necessary levels to maintain this asset and its service levels. In addition, staff is proposing a loan from the Corporate Capital Reserve of $1,365,000 in 2019 to be repaid over a period of 20 years at 3.53% interest. The Corporate Capital Reserve has a projected balance at the end of of $6.6 million which is sufficient to provide the proposed loan. Page Reference TRANS 25 TRANS 37 5

7 In addition to the decisions and associated risks noted above, staff has made the following staffing adjustments within the proposed budget that result in a decrease in Personnel costs of $305,542 and net levy savings totalling $203,021 or 0.28%. These changes are reflected in the base budget. Department Service Description Corporate & Emergency Services Facility Services: Reduced 0.50 FTE by reducing a Custodian position from 1.00 FTE to 0.50 FTE. Tax levy savings: $32,149 Tax levy impact: 0.05% The Facility Services division s current level of staffing is FTE. Based on a review of the levels of service, staff have reduced 0.50 FTE from the complement. Page Reference CES 31 Information Technology Services (ITS): Reduced 2.00 FTE by eliminating the Technician II and Desktop Specialist positions. Tax levy savings: $115,677 Tax levy impact: 0.16% The ITS division would have had approved staffing of FTE in. Further to Muskoka Lakes decision to withdraw from the shared service arrangement, staff have eliminated 2.00 FTE from the complement related to an IT Technician II and Desktop Specialist. This reduction in staffing mitigated the impact to the remaining participants in the shared service arrangement, namely the Towns of Gravenhurst and Bracebridge, their associated libraries and the District. These reductions were partially offset by the addition of a summer student to assist with vacation coverage and increased summer call volumes which is shown as a Service Level Change. CES 35 Engineering & Public Works Port Carling Locks: Decreased staffing hours based on the approved operating hours and staff reorganization. Tax levy savings: $4,884 Tax levy impact: 0.01% The operating hours for the Port Carling Locks were reduced in in the shoulder seasons. In addition, a reorganization of staff was completed resulting in a reduction in the number of staff utilized to fulfill the operating hours. The impact of these changes before wage increases is $4,884. TRANS 37 6

8 Department Service Description Community Services Ontario Works: Reallocate 2.17 FTE from OW to other Community Services programs and a net reduction in staffing of 0.33 FTE Tax levy savings: $50,311 Tax levy impact: 0.07% Due to a 13% reduction in Ontario Works (OW) caseload since its peak in 2014, staff anticipate a reduction in funding for the equivalent of 2.5 FTE. Further to report CS-8--3, 2.17 FTE are being transferred to other Community Services Programs as follows: 0.67 FTE Case Manager to Seniors 0.50 FTE Case Manager to Community Housing 0.50 FTE Case Manager to Homelessness (CHPI) 0.50 FTE Program Information Manager to Children s Services The remaining 0.33 FTE is a reduction in overall staffing. Page Reference CS 11 Health Link: Reduction of 1.95 FTE for Health Care Navigators as program delivery moves to a contracted model. Tax levy savings: $0 Tax levy impact: 0.0% The District approved the Health Link System Navigation program with 3.6 FTE. Staff expect that program delivery will be moved to a different agency. As a result, 1.95 FTE are being removed from the draft budget, however, the costs are reallocated to purchased services to reimburse the agency for program delivery, resulting in no net levy impact. CS 37 7

9 Service Level Changes Of the total budget net levy increase of $1,772,330, Service Level Changes account for $393,297. These items represent new requests that were not in the. Within each department section, there are narratives and Service Level Change forms, as required, for each division or program that highlight each Service Level Change. Within the Corporate and Emergency Services department, the Service Level Changes have a total net levy impact of $41,076 and include the addition of 2 summer students in Finance and Information Technology Services and a 0.5 FTE for administrative support to be shared between Paramedic and Facility Services. Engineering and Public Works (EPW) shows Service Level Changes with a combined net levy impact of $135,864. The largest change is the proposed addition of a 1.00 FTE Manager, Development Engineering and additional inspection costs, net of additional user fees totalling $125,864. Each year EPW formally comments on over 450 applications for variances, site plans, severances, subdivisions and condominium approvals. The District has experienced challenges relating to the timeliness of processing Development Applications and retained a consultant to make recommendations for improvement to the overall process. Based on these recommendations, the proposed Service Level Change has been included. Within Community Services, there are three divisions with Service Level Changes noted below. On January 1,, the District of Muskoka assumed responsibility for the oversight, administration, and direct delivery of Ontario Early Years Child and Family Centres (OEYCFC), recently branded across Ontario as EarlyON Child and Family Centres. Building on information gathered through extensive community engagement and based on District Council approval, Muskoka s EarlyON Child and Family Centre system will provide approximately 170 program hours per week to families in 14 communities. To deliver these programs 9.00 FTE have been hired effective January 1,. The Service Level Change reflects the Personnel and other related program costs and results in a net levy cost for this new program of $60,000. The Pines Operations is proposing the addition of 1.90 FTE for Personal Support Workers and a Clinical Coordinator which is due to anticipated increased acuity with a corresponding net levy increase of $48,944. Within Planning and Economic Development there are two divisions with Service Level Changes noted below. The largest change is related to the establishment of a 1.00 FTE Climate Change Coordinator with a net levy impact of $80,513 in. This position will confirm and advance the District s corporate response to the changing climate and develop a proposed District of Muskoka Climate Adaptation Plan to address the future climate conditions projected for Muskoka in the mid-century. The position will have a leadership role in all aspects of the District s response to climate change. The second Service Level Change relates to the estimated costs of the proposed airport governance board of $26,900. 8

10 Department Request Report Type Corporate & Emergency Services Corporate & Emergency Services Corporate & Emergency Services Corporate & Emergency Services Service Level Changes Finance Services - Changes to the current organizational structure are being proposed in order to meet growing demands, reporting and legislative requirements and staff coverage for vacations, illnesses and turnover. The temporary Finance Clerk 2 is being proposed to be permanent and a Summer Student is proposed to be added. Facility Services - Addition of 0.50 FTE Administrative Support to be shared with Paramedic Services. This position will ensure appropriate resources for the completion and coverage of administrative duties and workload. Information Technology Services - Further to Muskoka Lakes decision to withdraw from the shared service arrangement, staff have eliminated 2.00 FTE from the complement. This reduction in staffing mitigated the impact to the remaining participants in shared service arrangement. Staff is proposing the addition of a summer student to assist with vacation coverage and increased summer call volumes. Paramedic Services - Addition of 0.50 FTE Administrative Support to be shared with Facility Services. This position will ensure appropriate resources for the completion and coverage of administrative duties and workload. CES CES ITSC-3- CES Existing and New FTE Impact Expenditure Impact $ Net Levy Impact Increase / (Decrease) Page Reference ,789 10,789 CES 28 New ,749 9,749 CES 32 New ,789 10,789 CES 36 New ,749 9,749 CES 78 Public Works Admin Public Works Admin Design - Addition of Engineering Design Technician 2 to provide assistance with the design and overall administration of assigned capital projects. This position is 100% charged to capital with a total cost of $66,718 in and an annualized cost of $88,957. Special Development - Addition of Manager, Development Engineering to provide oversight, review applications and liase with Area Municipalities, retain inspection services and implement user fees for cost recovery. Personnel costs in are $97,659 and annualized at $117,191. PW PW New PW ADMIN 7 New , ,864 PW ADMIN 6 9

11 Service Level Changes Expenditure Net Levy Page FTE Impact Impact Reference Department Request Report Type Impact $ Increase / (Decrease) New ,000 10,000 TRANS 22 Transportation Stormwater Management - Provide a rain barrel program in support of downspout disconnections and to enhance stormwater retention, re-use and quality throughout the District of Muskoka. Community Services Community Services Community Services Planning & Economic Development Planning & Economic Development Homelessness - The addition of 0.20 FTE Case Manager to the position will assist with the significant increase in the number of clients with moderate to high acuity. Children's Services - To assume responsibility for the oversight, administration and direct delivery of EarlyON Child and Family Centres system which will provide approximately 170 program hours per week to families in 14 communities. To deliver these programs 9.00 FTE will be required in, as well as other related costs. Pines Operations - Addition of 1.40 FTE Personal Support Workers and a 0.50 FTE Clinical Coordinator, which integrates the existing 0.50 FTE Social Worker. These positions will support residents in high need areas with increasingly complex behavioural challenges. Airport - Creation of a governance board to oversee the Muskoka Airport is expected in. The costs for remunerations and travel expenses are proposed. Water Strategy - Addition of 1.00 FTE Climate Change Coordinator to confirm and advance the District's corporate response to the changing climate and develop a proposed Climate Adaptation Plan. PW CS CS & CS CS PED & PED PED New ,083 0 CS 20 New ,896 60,000 CS 26 New ,580 48,944 CS 44 & 45 New ,900 26,900 PED 16 New ,513 80,513 PED 20 Total ,400, ,297 Reductions in staffing cannot be shown as Service Level Changes within the District s budget software. However, as the table on page 7 shows, there was combined reduction within the Community Services Department of 2.28 FTE which brings the net addition to as shown in the FTE chart in the Appendix. The overall increase in staffing in is FTE which includes 2.56 FTE for the annualization of positions added in budget and a net increase of 1.06 FTE that were added during. The implementation of the new Early Years program accounts for FTE of this total change. 10

12 Services or Program Change Options for Council Consideration As mentioned above, Council approved a budget guideline of 3.0%. Staff have proposed a budget increase of 2.47% which is 0.53% below the approved guideline. As noted above, staff performed detailed reviews of each department which included a review of trends in actuals compared to prior years budgets, cost curtailment goals within various departments and maximizing revenues wherever possible. Over $530,000 of cuts were made during the final review by senior management in order to reduce the net levy impact. This proposed budget maintains or increases the current levels of service, maintains or increases reserve contributions and advances some of the Corporation s Strategic Priorities and staff believes these changes are sustainable/prudent. Given that the budget as presented is below the approved guideline, staff have identified the following service change options which are additions to the budget for Council s consideration. These options are provided based on requests from the Standing Committees or discussion during prior budget deliberations. Category Reserves Description Total Amount $ Amount Increase $ Amount Increase % Proposed Net Levy Increase 1,772, % Hospital Financing: Further to Report CES-13--9, staff was requested to include an increase to the hospital financing levy to fund future Muskoka hospital redevelopment as part of the service change 400, , % options for consideration during the budget deliberations. Page Reference Capital Reserve Contributions: Increase the Roads Capital Reserve contribution above the proposed 2.3% or $359,500. This proposed increase is below the recommendation in the current Asset Management Plan which ranged between 3.59% and 4.95% annually. An increase to the reserve contribution of an additional $150,000 would yield a year over year change of 3.3% which is closer to the Asset Management recommendation. 15,990, , % Levy Additions for Consideration 350, % Net Levy Increase if all Options are Approved 2,122, % Given the detailed review that was completed by staff to achieve the proposed increase of 2.47%, should Council want to consider further reductions to the budget, it is likely that the proposed service levels will need to be reduced. At the request of the various Standing Committees, staff can have this information available for review at the Committee of the Whole meeting scheduled for January 31,. 11

13 Analysis The accompanying table summarizes the major contributing factors behind the yearover-year net levy increase as presented in the budget binder. Increases (Decreases) Subtotal $ Contracted Services Police Services $356,474 Health Unit Requisition (38,175) Property Assessment Services (MPAC Service Contract) 2,830 $321,129 Engineering & Public Works Transportation - Roads (primarily for contribution to Roads Capital Reserve of $359,513) 356,835 Port Carling Locks (primarily increased Reserves of $46,526) 36,501 Public Works Administration (primarily for Service Level Change of $125,864) 125,071 Hauled Sewage Operations 69,569 Environment Financing 58, ,338 Community Services Ontario Works Financial (net of Grant funding) (228,460) Affordable Housing (MAHIP) 291,600 Community Housing 125,554 MED Childcare & Early Years 66,974 Community Development Initiatives 36,972 Strengthening Communities (47,678) Other Program Changes 3, ,002 Planning & Economic Development Airport 70,945 Water Strategy (primarily for Service Level Change of $80,513) 95,427 Other Program Changes 5, ,542 Funding Ontario Municipal Partnership Fund Grant (Grant reduced 15%) 80,405 80,405 Corporate & Emergency Services and Non-Program Paramedic Services (net of Grant funding) 285,680 Clerk/FOI (primarily for Records Management Coordinator transition to operating budget from capital) 58,119 Fleet Operations (primarily allocating prior year Fuel decreases) 37,511 Provincial Offences (primarily for increased charges for Legal services ) 24,904 Elected Officials (primarily for approved remuneration increases ) 21,914 Information Technology Services (primarily for increased internal recoveries) (95,111) Community Emergency Plan (primarily for Personnel costs shifted to Paramedic Services ) (54,170) Non-Program (primarily due to increased Investment Income) (32,592) 246,255 Other Year-over-Year Inflationary and Departmental Adjustments 58,659 Total Increase (Decrease) $1,772,330 12

14 As the table highlights, there are a few main areas contributing to the net levy increase. The increase in Contracted Services is dominated by the Police Services OPP costs which are increasing by $356,474. The invoice from the OPP is decreasing by approximately $64,000; however, the utilization of prior years surpluses is being reduced by $409,000 to $275,000. The transfer of prior years surpluses to phase-in the cost increase resulting from the introduction of the revised OPP billing model has been utilized in 2016 and and is proposed in and The Engineering and Public Works budget is being increased by $646,338 which is mainly the combination of additional contributions to Reserves of $464,401 for Roads, the Port Carling Locks and Environment. In addition, a Service Level Change is being proposed as a result of the development review process for the addition of a manager and increased inspection costs with a net levy impact of $125,864. Hauled Sewage operations are increasing by just under $69,600 due primarily to a reduction in user fee revenue of $262,750 which is resulting from Council s decision to reduce the fees for haulers from $213 to $140 per 4.55 m³. This reduction in revenue has been partially offset by a reduction in expenditures for Personnel to reflect a shift of resources to water and wastewater and for subcontractor and lab testing to reflect proposed work to be completed in. Community Services costs are also contributing to the net levy increase by $248,002. With the upload of Ontario Works (OW) costs, the municipal net levy is decreasing by $228,460 when the OW Financial and OW Programs divisions are combined. However, as noted above, these savings are reinvested into the Affordable Housing (MAHIP) budget as approved by Council in 2013, subject to annual budget deliberations. In addition, in August, Council approved a recommendation to phase-in an increase in the net levy of $205,000 for the MAHIP budget over three years in order to fully invest the OW savings into affordable housing. An additional $68,300 was added to the MAHIP budget in, resulting in a net levy increase of $291,600. The implementation of the new EarlyON program results in the addition of 9.00 FTE with a net levy increase of $60,000 and is detailed in the Service Level Change section. Community Housing costs are increasing year-over-year by $125,554 for increased Personnel, Electricity, Property Taxes, Building and Grounds Maintenance costs. The Planning and Economic Development department is increasing by $171,542 primarily due to a Service Level Change for a Climate Change Coordinator at a cost of $80,513 as outlined in the next section. In addition, the net levy for the Airport is increasing by $70,945 for two main reasons. First, $26,900 has been added as a Service Level Change for estimated costs related to the proposed airport governance board. Second, the net profit for fuel has been reduced by $23,900 to reflect the increasing ratio of contract sales which have lower margins. Within the Funding category, the Ontario Municipal Partnership Fund (OMPF) grant is decreasing by $80,405 in accordance with the phasing down of this funding envelope as other municipal benefits have increased with provincial uploads. Within the Corporate and Emergency Services and Non-Program departments, Paramedic Services, net of grant funding, is increasing $285,680, primarily due to the implications of Bill 148 which has a net levy impact for this service of $197,622. The remaining increase includes an improvement in service levels during the summer months to deploy two additional ambulances in 13

15 Lake of Bays and Bracebridge based on recommendations from the Deployment Review. The Clerk s division is increasing for Personnel costs to reflect 50% of the Records Management position (Report CES-9--1) which has previously been charged to capital. Offsetting these increases is a projected decrease in Information Technology Services of $95,111 primarily for the net reduction of 1.65 FTE and other costs to mitigate the withdrawal of Muskoka Lakes from the shared service agreement and increased internal recoveries due to new staff requiring computer equipment. In addition, the Community Emergency Plan division is decreasing as Personnel costs have been reallocated to Paramedic Services. The following table highlights the contributing factors for those functions which have experienced net levy increases or decreases greater than $90,000. Information Technology Services Police Services Paramedic Services Public Works Administration Transportation Environment General Major Year-over-Year Net Levy Variances by Function $ Increase (Decrease) Increase Internal Recoveries (147,520) Decrease Service Charge Municipal revenue, due to Muskoka Lakes withdrawal 279,990 Other adjustments (227,581) (95,111) Decrease OPP billing, net of reduced Court Security and Prisoner Transportation Grant (54,026) Decrease Transfer from Reserves of prior years' surpluses ($684,000 transferred in and $275,000 in ) 409,000 Other adjustments 1, ,474 Increase Personnel, including a Service Level Change for 0.25 FTE Administrative Support and the impact of Bill ,166 Increase Transfer to Reserves to reinstate historical amount 181,540 Increase Grant revenue for land ambulance delivery (159,728) Other adjustments (22,298) 285,680 Increase Personnel, including a Service Level Change to add 1.00 FTE Manager of Development Engineering 98,945 Increase inspection costs for Special Development Service Level Change 75,000 Increase User Fees related to Special Development and Design/Survey services (58,830) Other adjustments 9, ,071 Increase Roads Reserve at Construction Price Index of 2.3% 359,513 Other adjustments (2,678) 356,835 Decrease Personnel due to a shift in resources to Water and Wastewater (112,133) Decrease User Fees due to Council approved reduction in septage rates 262,750 Other adjustments (22,686) 127,931 14

16 Ontario Works Financial Community Housing Affordable Housing Major Year-over-Year Net Levy Variances by Function $ Increase (Decrease) Increase Ministry of Community and Social Services funding due to full uploading of 100% of OW costs - savings to be reinvested in Muskoka Affordable Housing Initiatives Program (264,670) Other adjustments 36,210 (228,460) Increase expenditures primarily for Personnel, Utilities, Taxes and Building and Grounds Maintenance 137,388 Decrease Grant revenue 34,559 Increase User Fees revenue for increases in Market Rent and other fees (46,393) 125,554 Decrease Transfer from Reserves from Affordable Housing and Gateway Homes 287,820 Increase Grants from MOH-LTC for Alternate Level of Care Rent Supplement (72,900) Other adjustments 76, ,600 Subtotal 1,345,574 Other Adjustments 426,756 Total $1,772,330 15

17 The following graph shows the net levy for each of the major service delivery functions or departments offered by the District over a five-year period (2014-). It is split into two sections with the bottom section highlighting contracted services for Police, Property Assessment (MPAC) and the Health Unit requisition. Tax Supported Net Levy by Department or Service Roads Reserve Contribution Roads Maintenance & Locks Community Services Paramedic Services & Emergency Management Corporate Services Planning & Economic Development Non-Program Environment General Police Services Property Assessment Services Health Unit These 3 contracted services account for $19.2 million or 26.1% of the total net levy. $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000$12,000,000$14,000,000$16,000, The top section of the graph illustrates the dominance of the Roads Reserve Contributions used to finance construction and rehabilitations and Roads Maintenance. These two sections account for $25.3 million or 35.3% of the District s Tax Supported net levy. The increases within these two functional areas account for just under $356,835 or 20.1% of the net levy increase in. The majority of this increase is due to an increase in the Roads Reserve Contribution of $359,513 in line with the budget guideline. There have been shifts in the expenditure budgets across the Transportation division to reflect priorities for. It should be noted that the vast majority of Roads Maintenance division costs are contracted to the Area Municipalities or various contractors for both roads maintenance and construction. There are other areas with net levy increases in : 16

18 Within Community Services, the savings realized from the continued upload of Ontario Works costs of $228,460 are being invested in the MAHIP program which is also showing an increase of $68,300 above the OW savings to reflect the phase-in of a previous shortfall. Community Housing is increasing due to Personnel, Electricity, Taxes and Building Maintenance costs, and Community Development Initiatives is increasing primarily due to a transfer of 1.00 FTE from Ontario Works to accommodate the growth in service needs for seniors programs. It should be noted that the implications of Bill 148 are estimated at $80,000 for The Pines and there have been other reductions in this program to offset these impacts. It is unknown at this point whether additional Provincial funding will be provided in to mitigate the Bill 148 costs. Paramedic Services and Emergency Management are showing a net increase between and of $231,510 based primarily on the cost increases associated with the passage of Bill 148 and an increase in service levels during the summer months. As noted above, it is unknown at this point whether additional Provincial funding will be provided in to mitigate these costs. Within Corporate Services, the main factors contributing to the net increase in are the allocation of 50% of the costs for the Records Management position to operating, the addition of 2 summer students in Finance and IT Services, and a shared 0.50 FTE in Facilities, which has been partially offset by additional recoveries in IT Services resulting from the addition of staff requiring equipment. Within Planning and Economic Development, the increase in is due primarily to increased Personnel and Employee Related costs with the proposed addition of a Climate Change Coordinator and Airport Governance Board as noted within the Service Level Changes. Non-Program is increasing primarily due to the continued reduction of the Ontario Municipal Partnership Funding. Environment General is increasing due primarily to the reduction in user fee revenue resulting from a decrease in rates approved by Council in October which has been partially offset by a reduction in Personnel and other operating costs. The bottom section of the graph displays the significant increases in the Police Services budget within the Tax Supported Operating over the last four years. The increase in Policing accounts for just under $356,500, is 20.1% of the net levy increase in and represents $2.41 of the total annual tax increase proposed of $11.96 for a residential property assessed at $300,

19 Expenditures ed expenditures, net of Internal Service Charges, in total $121.1 million ( - $119.9 million). Personnel costs account for $37.5 million ( - $36.1 million) of the total budgeted expenditures. The year-over-year increase is highlighted in more detail below, but is primarily due to the addition of 9.00 FTE for the implementation of the Early Year s programs, as well as, a net addition of 6.70 FTE for the annualization of positions added in the budget and other staffing requests identified as Service Level Changes. The implications of Bill 148 and negotiated and estimated wage settlements are also reflected. Reductions in staffing highlighted earlier in the report have partially offset the impact of the Service Level Changes. It should also be highlighted that staff has reduced the Paramedic Personnel costs based on experience in the first year of operations which yielded better productivity than budgeted in. When comparing the District s Personnel costs as a percentage of total expenditures from the annual Financial Information Returns (FIRs) for seven other upper-tier municipalities, the District s percentage of Personnel costs is well below the other municipalities (estimated at 27% for the District compared to an average of 41% for the other municipalities in 2016). This rate is higher than in previous years as the impact of the insourcing of Paramedics has been included. Of the $33.6 million ( - $34.2 million) in Purchased Services, Police, Roads Maintenance and Property Assessment Services contracts account for $24.4 million or 73%. Overall there is a decrease in purchased services compared to last year of just over $596,500 which is primarily due to a reduction in insurance premiums of $222,150 resulting from the procurement process completed in late and the discontinuation of the health transformation project. The remaining balance is comprised of various service and maintenance contracts. 18

20 Of the $18.4 million ( - $19.5 million) in Transfer to Others, $16.2 million relates to Social Assistance and Community Housing programs, $1.4 million relates to the Simcoe Muskoka District Health Unit requisition, and the remainder is split between funding for hospital capital needs, the Muskoka Tourism Marketing Agency (MTMA) and Fire First Response calls within Paramedic Services. Overall, there is a decrease from last year of $1.1 million which is due to the removal of transfers related to the one-time social housing infrastructure funding that was received in. The total amount of Finance Charges and Reserves is growing due primarily to the proposed increase in contributions for capital reserves of just under $572,300 and the reduction in the utilization of reserves to phase-in the OPP costs of $409,000. Of the $27.9 million ( - $24.9 million) in Finance Charges/Reserves, $26.2 million is for contributions to Reserves to fund the District s capital program and Debt Reduction Reserve, net of reserves withdrawn to fund special programs such as local hospitals capital projects and MAHIP. In addition, $275,000 ( - $684,000) of previous years surpluses are proposed to be utilized to partially offset the increase in Police Services costs. The majority of capital reserve contributions have increased by 2.3% in accordance with the budget guidelines. This inflation factor matched the construction index when the guidelines were developed. The remaining $1.8 million relates to Debenture payments, provisions for Write-offs, Interest Charges and Bank Fees. 19

21 The following table highlights the underlying budget drivers by major expenditure category and relates to the All General by Object report on page 51. Detailed explanations by departments are included in the attached budget schedules. $ Increase Year-over-Year Drivers by Major Expenditure Category (Decrease) Personnel Increase for Service Level Changes 1,086,224 Increase for implementation of Bill 148 Fair Workplace, Better Jobs Act 303,140 Decrease as a result of FTE reductions (305,542) Decrease in Paramedics to reflect actuals experienced in first year of operations, which yielded better productivity than budgeted in. (133,800) Increase for negotiated and estimated wage and benefit costs (including annualized cost of positions approved in ) 472,388 Subtotal 1,422,410 Employee Related Expenses Increase Travel (to reflect Airport Governance Service Level Change and reallocation of Paramedic Services meal allowance) 30,209 Increase Protective Clothing (primarily for Port Carling Locks and Paramedic Services) 10,000 Decrease Memberships/Subscriptions (3,854) Decrease Conferences Seminars (4,882) Decrease Courses (primarily for Paramedic Services) (6,141) Subtotal 25,332 Materials & Supplies Increase Utilities (mainly due to Electricity rates) 97,481 Increase Program Supplies (primarily in Children's Services) 81,826 Increase Fuel (primarily due to increased cost of Aviation Fuel for re-sale, offset by reduced fleet fuel cost) 41,429 Increase Food (The Pines) 33,131 Increase Taxes (District Stock-Operations, McVittie and Airport) 25,050 Decrease Printing (primarily in Children's Services) (10,009) Decrease Software Purchase (mainly Clerks and Data Centre) (38,299) Decrease Operating Supplies (mainly Traffic, Winter Control and The Pines Nursing) (45,224) 20

22 Year-over-Year Drivers by Major Expenditure Category $ Increase (Decrease) Decrease Materials & Equipment (mainly The Pines, Paramedic Services and PW Administration, offset by increase in 70 Pine Street) (73,000) Other adjustments (4,000) Subtotal 108,385 Purchased Services Decrease Insurance Premium (222,150) Decrease Equipment (mainly Software and Fleet Maintenance) (110,271) Decrease Consultant (primarily Council, Roads Overhead, Winter Control, Health Transformation, offset by increase in Special Development, Purchasing/Insurance, Health Link, Hauled Sewage Operations and OW Programs) (98,421) Decrease Subcontractor (mainly Structures, and Hauled Sewage Operations, offset by increase in Roadside Maintenance) (93,702) Decrease annual Police contract (per billing statement) (63,837) Decrease Communications (primarily due to ITS Operations with the withdrawal of Muskoka Lakes) (61,892) Decrease External Rent (mainly Bracebridge Ambulance Station, Health Link and Bracebridge Resource Centre, offset in part by increase for Muskoka Home Child Care and for OEYCFC) (50,498) Decrease Program Services Other (Children's Services, offset in part by increases to Health Link, OW Programs, and Homelessness ) (34,498) Decrease in Lab Tests External (18,500) Increase estimated Property Assessment Services requisition 2,830 Increase Building & Grounds Maintenance (mainly District Housing, Bracebridge Ambulance Station and The Pines) 77,200 Increase annual estimate for Roads contractors 83,120 Other adjustments (5,912) Subtotal (596,531) 21

23 Year-over-Year Drivers by Major Expenditure Category $ Increase (Decrease) Transfer to Others Decrease Grant Funding to Provider (IAH - SIF Rental Housing) (1,389,300) Decrease External Childcare (primarily in Muskoka Home Childcare Agency) (246,500) Decrease Client Supports (mainly Homelessness) (76,612) Decrease payment to Health Unit (to reflect requisition) (38,175) Decrease Client Employment Related Expenses (OW Programs ) (30,000) Increase MAHIP (Affordable Housing) 31,671 Increase Client Discretionary and Mandatory Benefits (OW Financial) 36,210 Increase IAH (Affordable Housing) 287,745 Increase Fee Subsidy (Children's Services ) 389,110 Other adjustments (1,341) Subtotal (1,037,192) Minor Capital Decrease (Facilities) (15,000) Subtotal (15,000) Finance Charges/Reserves Net Decrease in Transfer from Reserves to offset impact of OPP Billing Phase-in ($275,000 in versus $684,000 in ) 409,000 Increase Transfer to Roads Reserve (2.3% as per guideline) 359,513 Decrease Transfer from Affordable Housing Initiative Reserve 225,000 Increase Transfer to Ambulance Reserve (to reinstate historical balance ) 181,540 Decrease Transfer from Gateway Homes Reserve 62,820 Increase Transfer to Environmental Reserve (2.3% as per guideline) 58,362 Increase Transfer to Port Carling Locks Reserve (to fund ten-year capital program) 46,526 Decrease Transfer from Corporate Reserve (for one-time projects in Clerks and Council) 33,750 Decrease Transfer to Tax Stabilization (innovation initiatives reallocated to Purchased Services) (13,365) Increase Transfer to Fleet Reserve (2.3% as per guideline) 13,223 22

24 Year-over-Year Drivers by Major Expenditure Category $ Increase (Decrease) Increase Transfer to Pines Reserve (2.3% as per guideline) 11,672 Increase Transfer to Airport Reserve (2.3% as per guideline) 11,672 Increase A/R Write-offs (to reflect actuals) 9,000 Decrease Debt Payment (Data Centre) (31,030) Increase Transfer from Muskoka Services Investment Fund (MSIF) Reserve (Community Initiatives and Strengthening Communities, partially offset by a decrease in Seniors Programs) (26,203) Increase Transfer to MSIF Reserve (Muskoka Home Childcare Agency) 21,034 Decrease Transfer to Corporate Reserve (mainly Provincial Offences) (192,032) Other adjustments 5,804 Subtotal 1,186,286 Net Internal Service Charges Decrease Insurance recovery (to reflect reduced premium ) 89,000 Decrease Fleet recovery (to reflect reduced fuel rates ) 67,366 Increase Supernatant Treatment charges (based on estimated volumes treated) 33,500 Increase Engineering Admin to Roads (to reflect allocations of management oversight ) 26,500 Decrease Design charges (to reflect estimated work plans ) (40,299) Other adjustments (6,980) Subtotal 169,087 Total 1,262,777 23

25 Revenues ed Revenues, including the net levy, total $121.2 million in ( - $119.9 million). Similar to the expenditures graph, the revenue graph shows the absolute increases over and and the dominance of one or two categories, in this case the Net Levy and the Grants Federal and Provincial categories. The Grants category has remained relatively flat year over year; however, the one-time Social Infrastructure Funding (SIF) has been removed, while increased funding for Early Years (OEYCFC) and the expansion program for Children s Services has offset the decrease. Service Charge External is decreasing for two main reasons. First, septage haulage rates were reduced resulting in a decrease in revenues of $262,750. Second, Provincial Offences Fines revenue is dropping $234,800 as the expected increase in revenues associated with additional collection protocols has not been realized. Staff is also proposing that the transfer to reserve to repay the construction costs for the court facility be reduced similarly. Service Charge Municipal is decreasing to reflect the withdrawal of Muskoka Lakes from the shared service arrangement for IT Services. Staff has reduced expenditures, particularly with the net reduction of 1.65 FTE in order to mitigate this reduced revenue. 24

26 The accompanying table summarizes the significant changes in the year-over-year revenue budget as shown in the above graph by major revenue category. Year-over-Year Drivers by Major Revenue Category $ Increase (Decrease) Grants Decrease Affordable Housing Funding (1,011,540) Decrease Funding for Muskoka & Area Health System Transformation (MAHST) and Health Link (208,622) Decrease Provincial OMPF Funding (80,405) Decrease Community Housing Funding (34,559) Net Increase Ontario Works Financial and Program Funding 124,594 Increase Paramedic Services Funding 159,728 Increase Pines Operations Funding 223,243 Increase Children's Services Funding 938,295 Other adjustments 25,077 Subtotal 135,811 User Fees, Fines/Penalities, Application Fees/Permits and Supplementary Taxes Decrease Hauled Sewage (related to rate reduction) (262,750) Decrease Fines/Penalties (Provincial Offences) (234,800) Decrease MAHST (161,000) Decrease Supplementary Taxes (to reflect actuals) (12,480) Increase Rent (District Stock and McVittie) 40,495 Increase Special Development (related to Service Level Change) 48,830 Increase Fuel Sales (Airport) 51,469 Increase Investment Income (to reflect actuals ) 65,000 Increase Pines Resident Fees 72,147 Other adjustments 17,531 Subtotal (375,558) Service Charge Municipal Decrease Municipal Service Charges (IT Services) (202,442) Decrease Municipal Service Charges (Telephones, Mobile Phones and Telecommunications) (72,364) Increase Municipal Service Charges (Roads) 5,000 Subtotal (269,806) Total ($509,553) 25

27 Provincial Funding and Affordable Housing The District receives provincial funding for a number of programs throughout the organization. Funding for Social Assistance programs, Long Term Care, Paramedic Services and Ontario Municipal Partnership Fund (OMPF) are the largest components. In the 2013 Treasurer s Report, it was noted that the funding for Paramedic Services had been restored to the 50/50 funding level. Paramedic funding is based on 50% of the prior year s accrual-based budget plus a provincial inflation factor. The grant funding has been maximized, but falls short of 50/50 funding due to two factors: the implications of Bill 148 which was approved in late, and contributions to reserves which are in excess of amortization. Staff will be advocating to the Province to provide an immediate increase in base funding to finance 50% of the costs related to Bill 148 and considering changes to methodology for reserve contributions in order to maximize grant funding. The Province has been phasing down the OMPF funding model over the last six years as other municipal benefits have increased with provincial uploads. As a result, the District s OMPF funding has decreased $748,900 since 2012 which includes a reduction of $80,405 or 15% in. The Province has given a preliminary indication that these reductions will continue until this category of OMPF funding is eliminated. The cost for the Ontario Works (OW) Financial Assistance program continues to be uploaded to the Province. The accompanying table shows the projected year-over-year savings and cumulative savings since 2013 as a result of the provincial upload. represents the final year of upload as 100% of the OW costs will be borne by the Province. There remains a net levy of $26,000 in which represents the municipal costs related to benefits such as funerals. During 2013, Council approved the reallocation of future provincial upload savings in OW to the MAHIP operating budget, subject to future annual budget deliberations. The table also shows the annual increase in the investment in MAHIP, as well as, the cumulative investment since It should be noted that in 2015 the full amount of the upload savings was budgeted at $329,500, but in an effort to reduce the impact of overall budget pressures, caused primarily from rising policing costs, and expenditure increases in other Community Services divisions, Council limited the increase in the net levy for MAHIP to $123,700. As a result, there was $205,000 of upload savings that had not been reinvested in the MAHIP program. In August, Council approved a recommendation to phase-in an increase in the net levy of $68,300 for the MAHIP budget over three years in order to fully invest the OW savings into affordable housing. The first year phase-in is reflected in the $291,600 shown above. Lastly, it should also be noted that during the budget deliberations, $45,000 of the upload savings were transferred to the senior s program budget and have been included in the figures above. Year Year over Year Savings in OW OW Savings from 2013 Net Levy Annual Investment Increase in in MAHIP & Investment Seniors In MAHIP & since 2013 Seniors 2014 $233,100 $233,100 $233,000 $233, , , , , , , , , ,300 1,107, , , ,460 1,336, ,600 1,194,100 26

28 Capital and The capital budget and forecast impacts the current operating budget in two ways. First, there may be an operating budget impact related to maintaining or utilizing infrastructure once a capital project has been completed. For example, in the operating costs for the new Bracebridge Paramedic Station have been reflected. The second impact on the operating budget is through the magnitude and timing of annual reserve contributions required to fund capital programs. The goal is to steadily increase reserve contributions in the operating budget to reflect the expenditure needs with the capital budget and forecast. The future year projected contribution requirements to the various reserve funds, as noted under the sustainability section, support the capital program contained within the Draft Tax Supported Capital and. The Draft Tax Supported Capital contains $22.7 million in project costs ($23.0 million in ) and is dominated by the Roads Construction program which constitutes 75.9% (78.4% in ) of the total proposed expenditures. The decrease in the Roads share of the capital program is attributed to a decrease in Roads capital projects totalling $0.8 million compared to. In addition, there are other significant projects which have changed the relative proportions. Hauled Sewage capital costs are increasing due primarily to the Receiving Facility proposed at the Huntsville wastewater plant. In addition, projects for technology upgrades have increased the General Administration share of the capital budget. The remaining services capital programs are relatively small in comparison and are consistent with previous years forecasted expenditure levels. 27

29 Over the 10-year capital forecast period, the Roads component of the capital budget accounts for $171.2 million of the $211.8 million in planned capital expenditures, or 80.8% (82.4% in ) of the total 10-year capital expenditures. Fleet and General Administration represent the next two largest components to the 10-year capital forecast with a total of 6.7% of the capital expenditures. There is additional spending in the Social Housing budget in related to repairs and improvements required on several properties for driveway and parking lot maintenance, window and door replacements and kitchen ventilation improvements. The proposed budget is estimated at $1.0 million compared to an average annual budget of $0.2 million. There is a project in 2020 at the Airport for Future Development. This project is consistent with prior year s capital forecasts and will not proceed without a detailed business case. In 2021, a major repair to the apron is scheduled in line with the updated Asset Management Plan to be provided to Council in early. 28

30 Two Community Services offices for Huntsville and Bracebridge have been budgeted at $1.2 million and $1.4 million for 2020 and 2026, respectively, but the requirements and timing of any relocation decisions will be made in conjunction with a business plan and will depend on future provincial direction regarding the program delivery framework for Ontario Works, ODSP and Employment Services functions. The following table summarizes the forecasted expenditures for major projects scheduled over the 10-year period. Detailed project budgets for Roads Capital are not included this year as a pilot project is in progress to assess if more competitive tender results will be achieved. Roads and Bridges Year Total Other Services Project Expenditures $8,614,600 $57,109,500 $81,248,400 $146,972, / Data Centre Infrastructure Mgmt $204,000 $765,400 $1,184,400 $2,153, Accounting/Work Order System 1,091,200 1,091, / Regular Fleet Acquisitions 260,400 2,287,100 1,557,000 4,104, Heavy Fleet Acquisitions 1,303,900 1,852,000 3,155, Future Development 1,281,200 1,281, Apron Major Repairs (Sealing & Repaving) 1,461,300 1,461, Large Lock Walls 1,173,000 1,173, Receiving Facilities HV Sewage Plant 2,070,000 2,070, / Ambulance Vehicles 388,600 1,448,400 2,110,600 3,947, Community Offices - Bracebridge 1,406,000 1,406, Community Offices - Huntsville 1,248,500 1,248,500 Project Expenditures $2,923,000 $10,968,800 $9,201,200 $23,093,000 Summary Total Major Projects > $1 million $11,537,600 $68,078,300 $90,449,600 $170,065,500 % of Total Capital Program 50.8% 78.1% 88.8% 80.3% Other Projects $11,189,700 $19,143,900 $11,368,300 $41,701,900 Total Capital Expenditures $22,727,300 $87,222,200 $101,817,900 $211,767,400 29

31 Capital Financing The Tax Supported Capital and is heavily reliant on its own Reserves and Reserve Funds to finance its capital projects. As shown in the accompanying graph, Reserves/Reserve Funds are the largest single source of funding at 93.3% of the Capital (85.6% in ). There are shifts in the relative share of capital financing for the other three categories. Grant funding is decreasing to reflect the removal of one-time funding from the Social Infrastructure Fund and Social Housing Improvement Program that was included in. The decrease in External Funding is mainly related to the removal of the contribution from Haliburton County for the joint bridge rehabilitation in Dorset. Development Charges (DC) used to finance capital projects reflects the information contained within the DC Background Study completed in May 2014 and the reduction in approved DC rates. The proportion of development charges has increased in primarily due to financing for the Hauled Sewage capital project to build a receiving facility at the Huntsville wastewater treatment plant. Joint Project Funding with Area Municipalities Year Roads Air Photos Projects 0 32,500 The accompanying table shows the financing on joint projects between the District and the Area Municipalities for the Tax Supported Capital and. In, there is only one project with a Municipal Contribution which is the Air Photos capital project included within the Planning Department with a total budget estimated at $65, ,000 35, , ,300 0 Total $305,400 $68,400 30

32 In through to 2027, the District s financing plan is reflective of its ongoing reliance on its own funds as the most significant source of funding at 95.3% (93.4% in ). Reserve funding accounts for $201.9 million of the total $211.8 million in financing required over the 10-year period. The second largest source of funding throughout the 10-year period is Development Charges at 4.5% (5.3% in ). The total over the 10-year period is $9.5 million ($1.6 million for Hauled Sewage and $7.9 million for Roads) compared to $10.8 million in the previous year s forecast. External Funding from Area Municipalities represents only 0.2% of capital financing over the 10-year forecast which is consistent with last year. There is no requirement for external debenture issues over the forecast period. 31

33 Reserves and Reserve Funds Reserves and Reserve Funds play a critical role in a municipality s long-term financing plan. A series of schedules have been prepared showing the status of the District s various Reserves and Reserve Funds along with the individual commitments stemming from the Draft Capital and. Also included are the projected annual Reserve contributions for (based upon scheduled Reserve contributions contained within the Treasurer s Report). These schedules are attached to this report in the Sources of Financing section. The following chart shows the projected Reserve Fund balances into the future, if capital projects and Reserve contributions continue at the levels projected within these budgets. It should be noted that these figures do not include the balance in the Debt Reduction Reserve which is highlighted in the Debt and Debt Capacity section. 90,000,000 80,000,000 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 Projected Uncommitted Fund Balances Capital Funds Development Charge Funds Operating Funds 32

34 Capital Reserve Funds The District has thirteen capital Reserve Funds to finance the replacement and upgrade of infrastructure along with related studies. As noted in the Capital Financing section, 93.2% of the expenditures in the Capital are financed from internal reserves. As such, these reserves are critical for the long term sustainability of the District. Funds for these reserves are generally derived from the operating budget through contributions to reserves and interest earned on investments. In, the total contributions to reserves are $27.5 million with capital reserve contributions totalling $27.0 million and contributions to operating reserves totalling $445,000. The contributions to capital reserves are increasing $331,580 from last year. Of this amount, just under $572,300 is considered inflation for ongoing capital programs which is partially offset by a reduction in the partial repayment of the Corporate Reserve for the construction cost of the court facility. This contribution of $465,200 ($700,000 in ) will continue until the cost is fully repaid. The amount of the repayment will match the increase in Fines revenue collected resulting from additional protocols provided under the implementation of Bill 31. Although these protocols were implemented in mid-, an increase in revenue collected has not been achieved. As a result, staff are reducing the budgeted revenue and offsetting contribution to reserves in and will report back to Council through quarterly variance reports. It should be noted that the reserve contributions to fund ongoing rehabilitation and replacement for the Port Carling Locks are insufficient. The contributions to reserves in were $283,750 however the average annual capital expenditures in the 10-year Capital are $451,590. In order to mitigate this shortfall, staff is proposing to increase the contribution to reserves by $40,000 in and $30,000 in 2019 and 2020 in order to elevate the reserves to the necessary levels to maintain this asset and its service levels. In addition, staff is proposing a loan from the Corporate Capital Reserve of $1,365,000 in 2019 to be repaid over a period of 20 years at 3.53% interest. It should be noted that these increases are in addition to the 2.3% increase in reserve contributions as per the guideline. Staff are proposing to withdraw $275,000 from the Debt Reduction Reserve in to partially mitigate the increase in policing costs related to the change in the OPP Billing Model. This level of transfer yields a smoothing of the increase in and anticipated increase in 2019 and It should be noted that there were surpluses in operations in both 2015 and 2016 that were transferred into the Debt Reduction Reserve and it is a portion of these surpluses that are being utilized. Staff will also use a portion of these surpluses to mitigate policing costs in 2019, subject to future budget deliberations. As noted above, the inflation or increase for ongoing capital reserves contributions is just under $572,300 and matches the budget guideline which indicated an increase in the reserves of 2.3% for all capital reserves with the exception of the Debt Reduction Reserve contribution which remains flat. However, many municipalities are choosing to have a dedicated capital levy to support rehabilitation and replacement of assets. At a recent meeting of regional treasurers, the capital levy average was reported to be 1.0% annually. In comparison, the District s increase is 0.8% of the prior year s net levy which is an improvement over last year s 33

35 rate of 0.5%. Following the update of the Asset Management Plan (AMP) which is outlined in a later section, staff will review contributions to reserves and report its recommendations to Council. Development Charge Reserve Funds There are only two services in the Tax Supported that receive funding from Development Charges - Roads and Hauled Sewage. Revenue for these funds is derived from Development Charge fees and is used to fund capital projects with an identified growth component. The District conducted a Development Charges Study in In July 2014, a new development charges bylaw was passed that reduced the recommended charges as outlined in the study by approximately 50%. The study quantified the development charges by calculating both the population growth and eligible growth related expenditures over a 30-year period. Given that the revenue collected is assumed to be collected over the entire period and the fact that growth related capital expenditures are not evenly distributed over the same period, revenue shortfalls and surplus may occur throughout the forecast period depending on when the capital expenditures are initiated. The revenue projections contained in this budget are based on the approved development charges rates and 70% of the growth forecast contained in the Background Study which reflects the receipts in. The Roads DC reserves show positive closing balances in the 10-year forecast period using these reduced revenue projections. However, a shortfall is noted in the Roads DC reserve for the forecast future years column which has been financed from the Roads Capital Reserve. Staff will be revising capital expenditure programs during the next Background Study based on the updated asset management plan and updated growth projections which may result in delaying growth related projects. If the projects, as outlined in the 10-year capital budget and forecast with partial financing from development charges, proceed as planned and projected revenue from development charges is not achieved, a shortfall in planned funding will occur. This shortfall will have to be financed from existing Capital Reserves or the issuance of internal or external debt. There are no shortfalls in development charges revenue assumed in the 10-year forecast that require financing over the next 10 years. Capital projects draw different funding from the DC Reserve Funds depending on the Background Study and review of the proportion of the project that is related to growth or expansion compared to replacement of existing infrastructure. For roads projects, the DC funding ranges at the low end between 1% and 5% for Emulsion Surfacing and Asphalt Surfacing and ranges between 11% and 25% at the high end for road reconstructions. On average, roads projects are financed 7% over the next ten years from DC s. For Hauled Sewage projects, the funding from DC s ranges primarily from 20% to 39% as most capital projects scheduled involve expansion of current services. 34

36 Operating Reserve Funds The District has nine operating Reserve Funds that are regularly used to manage the District s self-insured health and dental benefits, as well as, WSIB programs. In addition, there are other programs that are operating in nature for which reserves have been established such as Affordable Housing, Gateway Homes Initiatives, The Pines Community Support Fund and the Muskoka Services Investment Fund. Income for these funds is derived from the operating budget and is generally used to fund expenditures within the operating budget. It is an effective means to smooth out year-over-year fluctuations in the District s net levy. The following are items impacting the budget: There are a number of transfers from operating reserves to fund programs as follows: $160,000 is being withdrawn from the WSIB reserve to finance a portion of health and safety staffing and program initiatives; $400,000 is being withdrawn from the Hospital reserve to assist hospitals with capital acquisitions as identified in Report CES ; $65,000 is being withdrawn from the Muskoka Services Investment Fund reserve to finance Strengthening Communities initiatives ($30,000) and Muskoka Affordable Housing Initiatives Program (MAHIP) expenditures ($35,000); and $347,180 is being withdrawn from the Gateway Homes reserves to fund a portion of the MAHIP expenditures. There is one transfer to operating reserves to fund future program initiatives as follows: $45,000 is being transferred to the Muskoka Services Investment Fund reserve from the Muskoka Home Childcare Agency program. The following section deals with the sustainability of the capital and operating reserve funds and their potential impact on the operating budget. 35

37 Sustainability Similar to, staff is recommending that levels of contributions be increased in subsequent years to finance their respective capital budgets and forecasts or to comply with previous Council directives. In the forecast, annual contributions have been adjusted for an inflation rate of 2.3% per year. In the case of Roads, the contribution for was increased by just over $359,500 compared to which remains lower than the amount recommended in the Asset Management Plan, but consistent with the budget guidelines. The annual increase recommended in the 2014 Asset Management Plan (AMP) was a range of 3.59% to 4.95%. Following the update of the AMP which is outlined in a later section, staff will review contributions to reserves and report any recommendations to Council. Staff has outlined the impact of increasing the roads contribution beyond the proposed amount within the Asset Management Plan section. The Corporate Capital contribution for is decreasing by just under $108,000 which is primarily due to a reduction in the contribution related to the partial repayment of the construction costs for the POA court facility as previously noted. This reduction is partially offset by inflationary increases other contributions. The Debt Reduction Reserve Fund contribution is consistent with historical levels of $3,958,658. However, due to the funding constraints, particularly within the Wastewater Capital, the contributions to the reserve have been continued to 2024 which is beyond the original date projected of 2021, but consistent with last year s projections. The Ambulance Reserve Fund contribution has been increased by the 2.3% guideline and reinstated to the historical contribution level. In Council approved a budget amendment subsequent to the Deployment Review to finance two additional ambulances during the summer season which was financed from reserves thereby reducing the net contribution to reserves which is proposed to be reinstated. The Port Carling Locks contribution for is increasing by $46,526 as the current contributions are not sufficient to fund the average annual capital expenditures in the forecast period. Staff is recommending to increase these contributions until 2020 as outlined below. The levy for Hospital Financing has been $400,000 since 2012 and no change has been included in the forecast period. However, as noted in the Service Change Options, Council may wish to consider increasing this levy to fund the future redevelopment of local hospitals. The annual contribution to the Active Transportation Reserve Fund of $200,000 was eliminated in Given the uncommitted balance in the reserve fund (estimated at $755,400), it is recommended that until such time as an identifiable capital program is forthcoming, no future contribution to this reserve fund is required. All other capital reserve fund contributions have increased by 2.3% in and in the forecast period in accordance with the budget guideline. 36

38 The following table shows the recommended contributions to the various reserves as funded from the Tax Supported Operating for the years Future Year Projected Contribution Requirements Reserves/Reserve Funds Difference Capital Reserves Roads Capital $15,631,000 $15,990, ,513 $16,358,295 $16,734,536 $17,119,430 Debt Reduction 3,958,658 3,958, ,958,658 3,958,658 3,958,658 Environmental 2,537,500 2,595,862 58,362 2,655,567 2,716,645 2,779,128 Corporate Capital 1,610,153 1,502,421 (107,732) 1,536,977 1,572,327 1,704,797 Fleet Capital 574, ,154 13, , , ,677 Ambulance Capital 389, , , , , ,408 Pines Capital 507, ,172 11, , , ,825 Airport Capital 507, ,172 11, , , ,825 Port Carling Locks Capital 283, ,276 46, , , ,679 Community Housing Capital 203, ,669 4, , , ,330 Computer Equipment 121, ,601 2, , , ,398 Planning Capital 101, ,834 2, , , ,165 Operating Reserves Hospital Financing 400, , , , ,000 Muskoka Services Investment Fund 23,966 45,000 21,034 Tax Stabilization Reserve 13,365 (13,365) Total $26,864,173 $27,456,422 $592,249 $27,971,636 $28,544,735 $29,197,320 37

39 Debt and Debt Capacity The establishment of the Debt Reduction Reserve Fund is the most significant tool established by the Debt Reduction Initiative to strengthen the overall financial position of the District by stabilizing the overall debt load, by reducing exposure to fluctuating interest levels by replacing external debt with internal debt, and by providing a lower cost alternative to fund its critical infrastructure than traditional debt financing. This fund has provided a vehicle to finance all of the projected debt through internal loans. The total debt required over the 10-year period is $44.9 million, summarized as follows: $11.1 million is to refinance balloon payments on existing external debt, $10.2 million capital loan for Fairvern Home redevelopment, $6.1 million is to finance future cell development at Rosewarne Landfill in 2019 and 2021, and $7.5 million is to finance the Mountview and Golden Pheasant projects in Wastewater. A loan of $10 million to Lakeland Energy Ltd. to assist with financing an expansion of its fibre infrastructure in conjunction with the Connect to Innovate federal grant program has been included as outlined in Report 4()-1 and is repayable over 5 years at 3%. It should be noted that at the time of writing this report, there has been no indication whether Lakeland will require the loan. A more detailed breakdown of the Debt Reduction Reserve fund is included in Sources of Financing. The accompanying graph highlights the projected balances, draws and loan repayments for the Debt Reduction Reserve Fund. The graph depicts a similar story to previous reports to Council on the status of the reserve fund in terms of commitments and utilization. The contributions to the reserve have been continued to 2024 which is beyond the original date projected of 2021, but consistent with last year s projections. In developing the graph, staff has assumed that 5 all existing balloon debentures will be financed 0 from the Debt Reduction Reserve Fund and that new internal debt will be issued at 3.5% and (5) amortized over a 20-year period. (10) ($ millions) Debt Reduction Reserve Fund Balance Internal Loans Issued Transfer In Loan Repayments & Interest 38

40 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 Total Corporate - ed Payments The accompanying graph presents the existing external debt payments for debentures issued to finance capital projects and existing and forecasted internal loan payments that are required to finance projects contained in the Tax and Rate Supported Draft Capital s. Corporately there is a steady decrease in annual external debt payments and a replacement of external debt with less costly internal debt as shown in the accompanying graph. The projected growth of internal debt will be impacted if there are shortfalls in development charges as noted above. $ Existing Debt - External Existing and ed Loans - Internal The Ministry of Municipal Affairs and Housing regulates the level of debt that may be incurred by municipalities. No more than 25% of the total own-purpose revenues can be used to service debt and other long-term obligations. This accompanying graph highlights the projected total annual debt repayments for the District for both its Rate and Tax Supported operations. It then compares this to the projected annual credit limit set by the Province through regulation. As illustrated from the accompanying graph, the available credit limit improves after 2023 in the forecast period as existing debt matures and internal financing is reduced. It should be noted that external rating agencies and the Ministry do not consider internal loans as debt to the municipality, so the available credit limit is higher than shown. 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% ed Available Credit Limit External Debt Payments Internal Loan Payments Availiable Credit Limit 39

41 Asset Management Plans According to the Province, Asset Management is an integrated, lifecycle approach to effective stewardship of infrastructure assets to maximize benefits, manage risk and provide satisfactory levels of service to the public in a sustainable and environmentally responsible manner. Asset management requires the compilation and updating of detailed information on the nature and condition of infrastructure assets, as well as the service levels expected from them. It also requires asset owners to set strategic priorities that will guide decisions regarding investments in asset renewal and/or rehabilitation. Asset management also requires the development of a plan to finance these investments. AMPs are living documents that require continuous updating. Keeping track of changes in asset inventory including repairs, replacements, decommissioning, etc., requires the creation and maintenance of large databases that integrate well with other tools such as geographic information systems. With the implementation of Vadim financial and Cartegraph work management systems, the District has the essential components in place that are necessary for effective asset management. The District engaged Watson and Associates Economists Limited to prepare its first AMP for roads, bridges, water, and wastewater assets, in compliance with provincial requirements, which was approved by Council in As is often the case in municipalities throughout Ontario and, indeed, the entire country, the AMP has highlighted an infrastructure funding gap. Recommendations for closing this gap include reducing levels of service, increasing revenues from taxation and user fees, and pursuing capital grant funding. The initial AMP estimated that revenues for roads need to be increased annually between 3.59% and 4.95% for each year of the 10-year forecast period. In order to mitigate cost pressures in other departments, staff proposed an increase to the Roads reserve of 2.3% for in the budget guidelines which was the construction index when the guidelines were developed. The accompanying chart highlights the impact on the net levy if the contribution to Roads Capital Reserve is increased beyond the 2.3% that is already included in the draft budget. In May 2016, the Province proclaimed the Infrastructure for Jobs and Prosperity Act, 2015 (the Act), to help guide investments in municipal infrastructure. The Act includes an authority to regulate asset management planning of identified public bodies with the intention of providing a more structured framework for what asset management plans need to include, and strengthening the work already being undertaken. Roads Capital Reserve 2.3% Increase over Net Levy Increase $ $ % Draft 15,990, , % Increase compared to Contribution Increase over Draft Net Levy Increase % $ $ % 3% 468, , % 4% 625, , % 5% 781, , % 40

42 The regulation has not been formally released or adopted; however, the following timelines are expected based on the proposed regulation that was released for consultation in : January 1, 2019 January 1, 2020 Core Infrastructure* January 1, 2021 All Infrastructure January 1, 2022 Policy & Strategy Strategic Asset Management Policy Asset Inventory Inventory Analysis Inventory Analysis Update Inventory Analysis Levels of Service Current Levels of Service & Cost to Sustain Current Levels of Service & Cost to Sustain Proposed Levels of Service Lifecycle Management Strategy Lifecycle Management Strategy Risk Risk Analysis Growth Estimated Costs to Service Growth Estimated Costs to Service Growth Financial Strategy to Service Growth Financial Strategy Financial Strategy & Addressing Funding Shortfalls * Core Infrastructure is defined as roads, bridges, culverts, water, wastewater and stormwater systems In order to receive transfer payments for Federal Gas Tax Funds and the Ontario Community Infrastructure Fund, the District must have an AMP. An update of the original AMP is currently underway and includes a full review of existing assets identified in the original AMP for roads, bridges, water and wastewater and is being expanded to include all other District infrastructure, such as housing stock, airport infrastructure, fleet and other facilities. Following this update, staff will assess the adequacy of reserve and reserve funds and present its findings and recommendations to Council. 41

43 Report on Excluded Expenses Ontario Regulation 284/09 The District Municipality of Muskoka is required under Ontario Regulation 284/09 (O. Reg. 284/09) to report on certain expenses that have been excluded from the annual budget, prior to adopting a budget. The intent of O. Reg. 284/09 is to provide information to Council on balanced budgeting versus full accrual financial statement reporting, and to have Council adopt the report prior to approval of the annual budgets, in accordance with the Regulation. In 2009, the Public Sector Accounting Board (PSAB) introduced major revisions to the accounting standards whereby municipalities were required to move to a full accrual basis of financial statement reporting. The most notable change was the introduction of PSAB 3150 Tangible Capital Assets, which requires municipalities to amortize (depreciate) tangible capital assets (TCA) over their useful life, as opposed to expensing the entire cost in the year of purchase. The new standards, however, do not require that budgets be prepared on the same basis. As such, most municipalities, including the District of Muskoka, continue to prepare budgets on a traditional funding basis where revenue and expenses for operating and capital budgets are balanced. O. Reg. 284/09 allows for the exclusion of amortization, post-employment benefits and solid waste landfill closure and post-closure expenses from the budget. When a municipality excludes all or a portion of these expenses from its budget, O. Reg. 284/09 requires the municipality to prepare a report about the excluded expenses and adopt the report by resolution. In addition, the report must contain at least: 1. an estimate of the change in the accumulated surplus of the municipality to the end of the year resulting from the exclusion of any of the expenses listed above; and 2. an analysis of the estimated impact of the exclusion of any of the expenses listed above on the future tangible capital asset funding requirements of the municipality. The District has developed it s Draft Tax Supported Operating, excluding expenses, as noted below. 1. The budget did not include an expense for the amortization of its tangible capital assets, which is estimated to be $15.3 million. However, the budget did include net reserve contributions of $26.2 million for capital asset replacement and debt reduction contributions. 2. The budget did not include the current year s post-employment benefits expense as this amount is nominal. 3. The budget does not include solid waste landfill closures and post closure expenses as these amounts are considered as part of the Solid Waste Management for. If amortization is included in the Draft Tax Supported Operating, the operating surplus will decrease by $15.3 million as noted in the accompanying chart. 42

44 Since contributions to reserves are in excess of the amortization for the Tax Supported, the impact of not including amortization is minimal. Although the contributions to reserves are in excess of amortization, staff does not recommend a reduction. Amortization does not consider future commitments, service requirements, infrastructure age and condition, and inflation on replacement costs. As noted above, the initial Asset Management Plan was completed in 2014 and highlighted that additional revenue is required to meet future asset replacement costs for roads and bridges. This initial plan reviewed only core infrastructure, which includes roads and bridges, water and wastewater. In order to fully assess the sustainability of reserves, the updated AMP that is expected in early will include all municipal infrastructure. Full Accrual Reconciliation Revenues Expenditures Surplus/ (Deficit) Draft Tax Supported Operating $121,146,385 $121,146,385 $0 Capital 22,727,300 22,727,300 0 Total Draft Tax Supported 143,873, ,873,685 0 Add: Interest on Reserves 1,379,097 Less: Transfer from Reserves (21,185,610) Less: Transfer to Reserves (26,150,742) Less: Capital Expenses (21,538,500) Less: External Debt Principal Payments (593,727) Less: Internal Debt Payments (268,691) Subtotal before exclusions 124,067,172 95,322,025 28,745,147 Exclusions: Add: Amortization 15,320,000 (15,320,000) Restated Draft Tax Supported $124,067,172 $110,642,025 $13,425,147 43

45 Draft Operating and Draft Capital and Layout Attached to this report are the following schedules: Departmental submissions are grouped by Standing Committee Within each section, there are Net Levy Summaries, which provide departmental totals both by Program and by Object Summary for each function (major expense and revenue category) these summary schedules are blue. Following each of the summary sheets are the individual program sheets, along with narrative background sheets and Service Level Change forms, if applicable, for the programs budgeted. Note: Figures contained in the actual column are as at December 13, and are subject to change with entry of year-end adjustments and audit review. It should be noted that budget figures reflect the approved budget and approved amendments that have occurred throughout the year. At the end of each departmental section is a summary of the department's capital budget and forecast these schedules are yellow. Sources of Financing This section includes a schedule for each fund, its projected balance, commitments and contributions. Note: Figures contained in the Commitment column reflect transactions for the period ending September 30,. The reserve fund balance will change to reflect the remainder of the year s transactions, year-end adjustments and audit review. Appendix This section includes the Full Time Equivalent Chart. Full Time Equivalent (FTE) This chart summarizes the Full Time Equivalents included in both the Tax and Rate Supported s. The and Full Time Equivalent column includes permanent full time and other staff. The Staffing Level Change column reflects changes due to Committee Reports during the year, as well as reallocation between departments. The Public Works Reallocation column itemizes the staff reallocations within various EPW departments. The Annualized column recognizes the incremental hours for those positions approved in. The Service Level Change column summarizes additional staffing included in the Draft. The FTE Request column is broken down between permanent full time and other staff. Other staff includes elected officials, part-time, seasonal, students and contract staff. 44

46 Communications Notification of the intention to adopt the Tax Supported will appear in the MuskokaRegion.com newspaper and on the District s website. The Draft Tax Supported will be forwarded to District Councillors, District staff, the local libraries, and ratepayer and cottager associations. In addition, printed copies of the budget are also available upon request. It will also be posted on the District s website and links to the webpage will be forwarded to District Councillors, District staff, the Area Municipalities, cottager associations, and area Chambers of Commerce. Each department will present their portion of the budget, along with other supporting documentation, to their respective Standing Committees. As the document proceeds through Committee review, Committee of the Whole Council, and Council approval, amended pages will be distributed for inclusion in this document. Strategic Priorities Click on icons below to view strategies under each priority area: s 2.3 In closing, we wish to thank the other members of the senior management team, their managers and directors for their cooperation and patience during this ever-evolving budget exercise. In particular, we wish to acknowledge the efforts of Sharon Donald and her staff. Respectfully submitted, Original signed by Original signed by Julie Stevens, CPA, CA Michael Duben, B.A., LL.B. Commissioner of Finance and Corporate Services Chief Administrative Officer 45

47 46

48 Committee of the Whole District Council Amendments January 31, Draft Tax Supported Net Levy Summary All General Run Date: 01/02/18 3:39 PM 2016 / / YTD Annualized Service Level Amendments Percentage Dollar Actuals Actuals Changes Changes Requested Change Change Corporate & Emergency Services Elected Officials 487, , , , % 21,914 Administration/CAO 458, , , , % 17,126 Continuous Improvement Unit 295, , , , % 7,269 Corporate Administration 483, , , ,419 (2.41%) (14,030) Human Resources 482, , , , % 13,806 Finance Services 221, , ,429 10, , % 16,331 Facility Services 471, , ,594 9, , % 7,152 Information Technology Services (127,042) (201,422) 63,280 52,321 10,789 (31,831) (150.30%) (95,111) Office Services (8,869) 14,985 Fleet Operations (124,517) (44,011) (6,500) (85.23%) 37,511 Property Assessment Services 2,373,111 2,366,824 2,367,270 2,370, % 2,830 Legal Services 580, , , , % 11,005 Provincial Offences (393,657) (249,760) (411,328) (386,424) (6.05%) 24,904 Clerk/FOI 226, , ,172 7, , % 58,119 Veterinarian Assistance 2,900 2,900 2,900 2,900 Fire Police Services 14,102,961 13,677,854 15,060,962 15,417, % 356,474 Community Emergency Plan 98,626 39, ,945 48,775 (52.62%) (54,170) Health Unit 1,424,388 1,416,120 1,454,305 1,416,130 (2.62%) (38,175) Paramedic Services 5,624,468 4,879,350 5,516,155 9,749 5,801, % 285,680 Hospital Financing 399, , , , , % 200,000 Subtotal 27,205,498 25,940,026 28,538,770 59,521 41, ,000 29,397, % 858,635 Comm of Whole TS Net Levy Summary (page) Treasurer's Report 47

49 Committee of the Whole District Council Amendments January 31, Draft Tax Supported Net Levy Summary All General Run Date: 01/02/18 3:39 PM 2016 / / YTD Annualized Service Level Amendments Percentage Dollar Actuals Actuals Changes Changes Requested Change Change Non-Program Financial Services 5,354,238 4,493,937 4,309,069 4,263,997 (1.05%) (45,072) Unconditional Grants (631,300) (536,700) (536,605) (456,200) (14.98%) 80,405 Supplementary Taxes (752,641) (307,239) (783,000) (770,520) (1.59%) 12,480 Subtotal 3,970,297 3,649,998 2,989,464 3,037, % 47,813 Public Works Administration Engineering Support (1) 77,332 Design/Survey 63, ,955 45,793 45,000 (1.73%) (793) Special Development 125, , ,864 Subtotal 63, ,287 45, , , % 125,071 Transportation - Roads Traffic 996,176 1,015,893 1,137,835 1,130,859 (0.61%) (6,976) Roads - Paved 1,129,820 1,384,750 1,243,756 1,255, % 11,722 Structures - Bridges & Culverts 488, , , ,486 (8.72%) (43,600) Maintenance & Drainage 732, , , , % 68,450 Stormwater Management 367, , ,082 10, , % 2,911 Winter Control 4,318,048 4,029,567 4,131,604 30,000 4,170, % 38,965 Roads Financing and Administration 16,646,872 16,762,416 16,796,043 17,111, % 315,363 Subtotal 24,680,352 24,256,371 24,902,541 10,000 30,000 25,289, % 386,835 Comm of Whole TS Net Levy Summary (page) Treasurer's Report 48

50 Committee of the Whole District Council Amendments January 31, Draft Tax Supported Net Levy Summary All General Run Date: 01/02/18 3:39 PM 2016 / / YTD Annualized Service Level Amendments Percentage Dollar Actuals Actuals Changes Changes Requested Change Change Port Carling Locks Port Carling Locks 371, , , , % 36,501 Subtotal 371, , , , % 36,501 Environment General Environment Financing 2,500,000 2,537,500 2,537,500 2,595, % 58,362 Hauled Sewage Operations 298, , , , % 69,569 Bird's Mill 7,026 8,521 Subtotal 2,805,968 2,701,470 2,905,201 3,033, % 127,931 Community Services Ontario Works Financial 483, , ,460 26,000 (89.78%) (228,460) Ontario Works Programs 2,092,041 2,109,296 2,193,224 2,193,224 Community Development Initiatives 397, , , , % 36,972 Homelessness 20, , , ,185 MED Childcare Service Agreement 386, , ,308 54, , % 61,039 MED - OEYCFC Service Agreement 1,614 60,000 (60,000) Muskoka Home Childcare Agency (2) 159,862 40,210 Strengthening Communities 136, , ,289 72,611 (39.64%) (47,678) Community Housing 2,433,138 2,396,305 2,483,400 2,608, % 125,554 Affordable Housing 952, ,993 1,182,500 1,474, % 291,600 Health Initiatives (1) 149,203 Accessibility 10,817 23,289 20,000 (10,000) 20,000 Comm of Whole TS Net Levy Summary (page) Treasurer's Report 49

51 Committee of the Whole District Council Amendments January 31, Draft Tax Supported Net Levy Summary All General Run Date: 01/02/18 3:39 PM 2016 / / YTD Annualized Service Level Amendments Percentage Dollar Actuals Actuals Changes Changes Requested Change Change Pines Operations 1,213, ,293 1,288,498 48,944 1,281,538 (0.54%) (6,960) Pines Debt 245, , , ,684 Subtotal 8,372,694 8,070,332 8,752,504 40, ,944 (15,935) 8,984, % 232,067 Planning & Economic Development Planning & Policy 911,942 1,085,943 1,106,646 1,109, % 3,353 Economic Development & MTMA 316, , ,095 15, , % 15,150 Airport 1,118, ,506 1,054,301 26,900 17,000 1,142, % 87,945 Water Strategy 400, , ,824 80, , % 95,427 Geomatics (15,426) (24,717) 911 Addressing 204, , , , % 1,667 Subtotal 2,936,766 2,860,077 3,088, ,413 32,000 3,291, % 203,542 Total All General 70,406,805 68,176,540 71,681,094 99, , ,065 73,699, % 2,018,395 Comm of Whole TS Net Levy Summary (page) Treasurer's Report 50

52 Committee of the Whole District Council Amendments January 31, All General Draft Tax Supported Operating by Object Run Date: 01/02/18 3:42 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 28,504,086 33,860,375 36,086,301 92,531 1,086,224 20,000 37,528, % 1,442,410 Employee Related Expenses 633, , ,894 18, , % 25,332 Materials & Supplies 5,875,726 5,887,246 5,948,693 72,973 61,886 6,118, % 170,271 Purchased Services 38,314,966 31,845,073 34,189,217 7, , ,181 33,930,867 (0.76%) (258,350) Transfer To Others 16,183,301 16,139,569 19,501, ,650 18,666,915 (4.28%) (834,542) Minor Capital 10,568 15,000 (100.00%) (15,000) Total Operating Costs 89,521,707 88,259,970 96,468,562 99,731 1,323, ,717 96,998, % 530,121 Finance Charges/Reserves Finance Charges 1,852,843 1,311,590 1,793,040 1,767,010 (1.45%) (26,030) Reserves 26,327,333 25,041,520 24,938,426 (55,000) 26,095, % 1,157,316 Total Finance Charges/Reserves 28,180,176 26,353,110 26,731,466 (55,000) 27,862, % 1,131,286 Net Internal Service Charges Fleet (1,517,573) (1,339,042) (1,370,180) (1,302,814) (4.92%) 67,366 Insurance (386,763) (413,000) (413,000) (324,000) (21.55%) 89,000 Support Services (1,432,680) (1,478,552) (1,533,240) 77,060 (1,520,519) (0.83%) 12,721 Total Net Internal Service Charges (3,337,016) (3,230,594) (3,316,420) 77,060 (3,147,333) (5.10%) 169,087 Total Expenditures 114,364, ,382, ,883,608 99,731 1,400, , ,714, % 1,830,494 Revenues Revenue Sources Grants (31,702,852) (31,670,815) (35,033,349) (958,615) (313,652) (35,482,812) 1.28% (449,463) User Fees (8,326,913) (8,345,393) (8,606,826) (48,830) (8,000) (8,417,548) (2.20%) 189,278 Fines/Penalties (1,152,609) (952,699) (1,884,800) (1,650,000) (12.46%) 234,800 Application Fees/Permits (118,183) (125,564) (115,600) (124,900) 8.04% (9,300) Service Charge Municipal (1,415,504) (1,397,880) (1,270,339) (1,000,533) (21.24%) 269,806 Supplementary Taxes (756,277) (308,745) (783,000) (770,520) (1.59%) 12,480 Investment Income (441,529) (282,248) (460,000) (525,000) 14.13% (65,000) Comm of Whole General Levy by Object (pages) 2012 Treasurer's Report 51

53 Committee of the Whole District Council Amendments January 31, All General Draft Tax Supported Operating by Object Run Date: 01/02/18 3:42 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Developer Contributions Other (44,195) (122,602) (48,600) (43,300) (10.91%) 5,300 Total Revenue Sources (43,958,062) (43,205,946) (48,202,514) (1,007,445) (321,652) (48,014,613) (0.39%) 187,901 Total Revenues (43,958,062) (43,205,946) (48,202,514) (1,007,445) (321,652) (48,014,613) (0.39%) 187,901 Net Levy 70,406,805 68,176,540 71,681,094 99, , ,065 73,699, % 2,018,395 Comm of Whole General Levy by Object (pages) 2012 Treasurer's Report 52

54 The District Municipality of Muskoka Tax Supported Operating & Capital Corporate & Emergency Services Page No. Corporate & Emergency Services Net Levy Summary 1-2 Corporate & Emergency Services Summary 3-4 Elected Officials 5-7 Administration/CAO 8-11 Continuous Improvement Unit Corporate Administration Human Resources Finance Services Facility Services Information Technology Services Office Services Fleet Operations Property Assessment Services Legal Services Provincial Offences Clerks/FOI Veterinarian Assistance 60-61

55 The District Municipality of Muskoka Tax Supported Operating & Capital Corporate & Emergency Services Page No. Fire Police Services Community Emergency Plan Health Unit Paramedic Services Hospital Financing Corporate & Emergency Services Capital and 83-85

56 District Council Amendments January 31, 33/ Draft Tax Supported Net Levy Summary Corporate & Emergency Services Run Date: 01/02/18 3:39 PM 2016 / / YTD Annualized Service Level Amendments Percentage Dollar Actuals Actuals Changes Changes Requested Change Change Corporate & Emergency Services Elected Officials 487, , , , % 21,914 Administration/CAO 458, , , , % 17,126 Continuous Improvement Unit 295, , , , % 7,269 Corporate Administration 483, , , ,419 (2.41%) (14,030) Human Resources 482, , , , % 13,806 Finance Services 221, , ,429 10, , % 16,331 Facility Services 471, , ,594 9, , % 7,152 Information Technology Services (127,042) (201,422) 63,280 52,321 10,789 (31,831) (150.30%) (95,111) Office Services (8,869) 14,985 Fleet Operations (124,517) (44,011) (6,500) (85.23%) 37,511 Property Assessment Services 2,373,111 2,366,824 2,367,270 2,370, % 2,830 Legal Services 580, , , , % 11,005 Provincial Offences (393,657) (249,760) (411,328) (386,424) (6.05%) 24,904 Clerk/FOI 226, , ,172 7, , % 58,119 Veterinarian Assistance 2,900 2,900 2,900 2,900 Fire Police Services 14,102,961 13,677,854 15,060,962 15,417, % 356,474 Community Emergency Plan 98,626 39, ,945 48,775 (52.62%) (54,170) Health Unit 1,424,388 1,416,120 1,454,305 1,416,130 (2.62%) (38,175) Paramedic Services 5,624,468 4,879,350 5,516,155 9,749 5,801, % 285,680 Hospital Financing 399, , , , , % 200,000 Subtotal 27,205,498 25,940,026 28,538,770 59,521 41, ,000 29,397, % 858,635 Comm of Whole TS Net Levy Summary (page) CES 1

57 District Council Amendments January 31, 33/ Draft Tax Supported Net Levy Summary Corporate & Emergency Services Run Date: 01/02/18 3:39 PM 2016 Actuals YTD Actuals Annualized Changes Service Level Changes Amendments Requested / Percentage Change / Dollar Change Total Corporate & Emergency Services 27,205,498 25,940,026 28,538,770 59,521 41, ,000 29,397, % 858,635 Comm of Whole TS Net Levy Summary (page) CES 2

58 District Council Amendments January 31, 33/ Corporate & Emergency Services Draft Tax Supported Operating by Object Run Date: 01/02/18 3:42 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 9,935,165 15,317,434 16,324,877 52,321 41,076 16,664, % 339,441 Employee Related Expenses 330, , , , % 8,960 Materials & Supplies 1,110,985 1,087,944 1,207,085 6,000 1,193,300 (1.14%) (13,785) Purchased Services 26,282,713 19,875,560 21,367,307 7,200 58,037 21,123,226 (1.14%) (244,081) Transfer To Others 1,913,128 1,919,216 1,932, ,000 2,089, % 156,825 Minor Capital 10,568 15,000 (100.00%) (15,000) Total Operating Costs 39,582,826 38,492,459 41,242,729 59,521 41, ,037 41,475, % 232,360 Finance Charges/Reserves Finance Charges 72,491 18,710 54,582 19,550 (64.18%) (35,032) Reserves 878, ,518 1,063,668 1,473, % 409,873 Total Finance Charges/Reserves 951, ,228 1,118,250 1,493, % 374,841 Net Internal Service Charges Fleet (2,033,666) (1,757,218) (1,862,750) (1,745,634) (6.29%) 117,116 Insurance 186, , , ,600 (21.07%) (41,000) Support Services (3,183,345) (3,265,248) (3,286,610) (3,398,625) 3.41% (112,015) Total Net Internal Service Charges (5,030,087) (4,827,866) (4,954,760) (4,990,659) 0.72% (35,899) Total Expenditures 35,504,193 34,250,821 37,406,219 59,521 41, ,037 37,977, % 571,302 Revenues Revenue Sources Grants (5,547,868) (5,823,476) (5,606,440) (64,037) (5,820,144) 3.81% (213,704) User Fees (267,128) (168,251) (123,370) (137,239) 11.24% (13,869) Fines/Penalties (1,152,609) (952,699) (1,884,800) (1,650,000) (12.46%) 234,800 Service Charge Municipal (1,290,575) (1,305,558) (1,220,339) (945,533) (22.52%) 274,806 Supplementary Taxes (3,636) (1,506) Other (36,879) (59,305) (32,500) (27,200) (16.31%) 5,300 Total Revenue Sources (8,298,695) (8,310,795) (8,867,449) (64,037) (8,580,116) (3.24%) 287,333 Comm of Whole General Levy by Object (pages) 2012 CES 3

59 District Council Amendments January 31, 33/ Corporate & Emergency Services Draft Tax Supported Operating by Object Run Date: 01/02/18 3:42 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Total Revenues (8,298,695) (8,310,795) (8,867,449) (64,037) (8,580,116) (3.24%) 287,333 Net Levy 27,205,498 25,940,026 28,538,770 59,521 41, ,000 29,397, % 858,635 Comm of Whole General Levy by Object (pages) 2012 CES 4

60 Department Division Program Council Mission Statement Corporate & Emergency Services Elected Officials Working together through sound governance to manage the legacy of a healthy Muskoka by protecting the natural environment, driving a vibrant economy and enhancing the inclusiveness of our caring community Purpose To provide strategic and political leadership in the provision of services offered by The District Municipality of Muskoka and in addressing issues of public concern. To provide the citizens of Muskoka with an efficient and quality level of service in those areas of jurisdiction authorized under the Municipal Act and other provincial statutes. To make decisions concerning all policy matters, operating and capital budgets, and plans brought forward by the Chief Administrative Officer and the various departments. Top Two Objectives 1. As determined by Muskoka District Council. 2. Implement policies to ensure compliance with Bill 68, Modernizing Ontario s Municipal Legislation Act,. Significant ary Items vs. Base s Personnel increased 4.03% or $18,031 for Chair and Council approved remuneration increases and associated employer taxes. Employee Related Expenses increased 3.99% or $1,785 for Meals/Hotel costs related to inaugural meeting and orientation session. Materials & Supplies increased % or $3,343 for Office Supplies primarily related to inaugural and orientation expenses. Purchased Services decreased 73.93% or $18,040 primarily for prior year Consultant for Council Composition review contract. Finance Charges/Reserves increased 100.0% or $19,950 for decrease in transfer-in from reserves related to the prior year funding of Council Composition review. Net Internal Service Charges decreased 12.79% or $3,155, primarily for reduced Insurance premium cost. Proposed Service Level Changes None. Minor Capital Request None. 5

61 Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $517,666 $522,785 $533,240 $543,900 Total Finance Charges/Reserves ($19,950) $0 $0 $0 Total Net Internal Service Charges $24,660 $21,505 $21,940 $22,380 Total Expenditures $522,376 $544,290 $555,180 $566,280 Total Revenues $0 $0 $0 $0 Net Levy $522,376 $544,290 $555,180 $566,280 Key Service Indicators Not Applicable. 6

62 Draft Tax Supported Operating by Object 01 Elected Officials Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 426, , , , % 18,031 Employee Related Expenses 45,998 28,248 44,700 46, % 1,785 Materials & Supplies ,200 4, % 3,343 Purchased Services 1,206 72,255 24,400 6,360 (73.93%) (18,040) Total Operating Costs 474, , , , % 5,119 Finance Charges/Reserves Reserves (19,950) (100.00%) 19,950 Total Finance Charges/Reserves (19,950) (100.00%) 19,950 Net Internal Service Charges Fleet 17 Insurance 15,000 14,500 14,500 10,900 (24.83%) (3,600) Support Services 10,108 10,095 10,160 10, % 445 Total Net Internal Service Charges 25,125 24,595 24,660 21,505 (12.79%) (3,155) Total Expenditures 499, , , , % 21,914 Revenues Revenue Sources Service Charge Municipal (12,196) Total Revenue Sources (12,196) Total Revenues (12,196) Net Levy 487, , , , % 21,914 Base General Levy by Object (pages)

63 Department Division Program Strategic Priority Corporate & Emergency Services Administration/CAO Governance - Goal Provide responsive and efficient government by demonstrating leadership in transparency, excellence, accountability, fiscal responsibility, good governance, community engagement, and continuous improvement in our program service delivery. Purpose - To provide professional administrative leadership and management to the corporation and Council. - To exercise general control and management of the affairs of the municipality to ensure the efficient and effective operation of the municipality. Top Six CAO Objectives 1. Continue to support District Council s strategic priorities, initiatives and policy directions. 2. Continue to identify opportunities for innovation and continuous improvement and improve the efficiency and effectiveness of District operations and programs. 3. Continue to explore shared service opportunities and develop and maintain strong relationships with area municipalities and other key stakeholders. 4. Complete corporate restructuring initiative and continue to develop existing talent and acquire new talent. 5. Improve the corporate culture through increased staff engagement, training, mentorship and a grass roots corporate strategic plan and corporate values exercise. 6. Work closely with all staff and continue to seek and develop opportunities to decrease tax and rate support budget pressures. Significant ary Items vs. Base s Personnel increased 1.51% or $6,741 for negotiated wage and projected benefit costs. Purchased Services increased 14.67% or $3,850 for Advertising. Net Internal Service Charges increased % or $6,535, primarily for Rent and Photocopying. Proposed Service Level Changes None. Minor Capital Request None. 8

64 Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $500,525 $511,116 $521,340 $531,770 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges ($3,580) $2,955 $3,010 $3,070 Total Expenditures $496,945 $514,071 $524,350 $534,840 Total Revenues $0 $0 $0 $0 Net Levy $496,945 $514,071 $524,350 $534,840 Key Service Indicators - Not Applicable. 9

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66 Draft Tax Supported Operating by Object 02 Administration/CAO Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 404, , , , % 6,741 Employee Related Expenses 26,643 25,598 22,882 22,882 Materials & Supplies 4,353 4,856 3,806 3,806 Purchased Services 4,276 19,630 26,250 30, % 3,850 Total Operating Costs 439, , , , % 10,591 Net Internal Service Charges Fleet Support Services 19,224 (2,406) (3,620) 2,915 (180.52%) 6,535 Total Net Internal Service Charges 19,224 (2,406) (3,580) 2,955 (182.54%) 6,535 Total Expenditures 458, , , , % 17,126 Net Levy 458, , , , % 17,126 Base General Levy by Object (pages)

67 Department Division Program Strategic Priority Corporate & Emergency Services Continuous Improvement Unit Governance 2.4 Control or reduce expenditures and consider alternative methods of service delivery by continually investigating means of enhancing partnerships with the Area Municipalities and other public and private sector partners. 2.7 Continue to ensure informed, transparent and open decision making and democratic processes by continuously improving policies and procedures that strengthen our Committee and Council structure and processes. 2.9 Streamline governance and the efficiency and effectiveness of program delivery across Muskoka by continuously investigating innovative methods, practices and approaches. Purpose - To support District Council and the District Strategic Leadership Team in addressing emerging or priority issues and completing major projects in an integrated fashion. Top Five Objectives 1. Improve efficiency and effectiveness of District programs and service delivery. 2. Respond to emerging needs of District Council. 3. Support departmental and District Strategic Leadership Team priorities and objectives. 4. Work with Area Municipalities, the District Strategic Leadership Team and internal stakeholders to research, identify and implement measures to increase cost avoidance and savings and improve municipal efficiency 5. Provide staff with development opportunities in support of the District s corporate succession planning program. Significant ary Items vs. Base s Personnel increased 1.49% or $3,875 for negotiated wage and projected benefit costs. Net Internal Service Charges increased 16.0% or $3,144 mainly for GIS Services. Proposed Service Level Changes None. Minor Capital Request None. 12

68 Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $266,051 $270,176 $275,580 $281,090 Total Finance Charges/Reserves $0 $0 $ $0 Total Net Internal Service Charges $19,646 $22,790 $23,250 $23,720 Total Expenditures $285,697 $292,966 $298,830 $304,810 Total Revenues $0 $0 $0 $0 Net Levy $285,697 $292,966 $298,830 $304,810 Key Service Indicators - Not Applicable. 13

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70 Draft Tax Supported Operating by Object 03 Continuous Improvement Unit Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 219, , , , % 3,875 Employee Related Expenses 3,351 1,412 5,000 5,000 Materials & Supplies 1, Purchased Services 49,406 96, % 250 Total Operating Costs 274, , , , % 4,125 Net Internal Service Charges Fleet (8.33%) (10) Support Services 20,266 18,922 19,526 22, % 3,154 Total Net Internal Service Charges 20,663 19,005 19,646 22, % 3,144 Total Expenditures 295, , , , % 7,269 Net Levy 295, , , , % 7,269 Base General Levy by Object (pages)

71 Department Division Program Strategic Priority Corporate & Emergency Services Corporate Administration Governance - Goal Provide responsive and efficient government by demonstrating leadership in transparency, excellence, accountability, fiscal responsibility, good governance, community engagement, and continuous improvement in our program service delivery. Purpose To provide administrative support and leadership to the Corporate and Emergency Services Department. To advise Council and Management on all financial matters and other functional areas of responsibility. Top Five Objectives 1. Oversee implementation and achievement of departmental goals and objectives. 2. Oversee implementation of the Asset Management Regulation to achieve compliance within stipulated timelines related to the creation of a Strategic Asset Management Policy and updating current asset management plans to reflect additional requirements levels of service, future growth and risk mitigation. 3. Continue coordination of initiatives including the financial systems and sub-systems with the Information Technology Steering Committee and the Area Municipalities. 4. Encourage staff development and mentoring through assignments, courses and participation with associations on committees regarding key subject matters at the provincial level. 5. Meet Guidelines and decrease Tax Supported pressure wherever possible. Significant ary Items vs. Base s Personnel increased 1.15% or $3,301 for negotiated wage and projected benefit costs. Employee Related Expenses decreased 16.72% or $2,500 with $1,500 for Courses and the remainder in Travel and Conferences. Materials & Supplies increased % or $3,200 primarily for the Printing of tax bill inserts. Insurance decreased 23.33% or $17,100 due to reduced premium. Proposed Service Level Changes None. Minor Capital Request None. 16

72 Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $315,113 $319,389 $325,780 $332,300 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $267,336 $249,030 $254,010 $259,090 Total Expenditures $582,449 $568,419 $579,790 $591,390 Total Revenues $0 $0 $0 $0 Net Levy $582,449 $568,419 $579,790 $591,390 Key Service Indicators Not Applicable. 17

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74 Draft Tax Supported Operating by Object 04 Corporate Administration Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 269, , , , % 3,301 Employee Related Expenses 11,884 8,241 14,950 12,450 (16.72%) (2,500) Materials & Supplies 2,851 3, , % 3,200 Purchased Services 7,590 11,750 12,560 12, % 275 Total Operating Costs 291, , , , % 4,276 Finance Charges/Reserves Reserves (51,447) Total Finance Charges/Reserves (51,447) Net Internal Service Charges Fleet 24 Insurance 72,100 73,300 73,300 56,200 (23.33%) (17,100) Support Services 171, , , ,830 (0.62%) (1,206) Total Net Internal Service Charges 243, , , ,030 (6.85%) (18,306) Total Expenditures 483, , , ,419 (2.41%) (14,030) Net Levy 483, , , ,419 (2.41%) (14,030) Base General Levy by Object (pages)

75 Department Division Program Strategic Priority Corporate & Emergency Services Human Resources Governance 2.1 Attract, develop and retain knowledgeable, innovative and high performing employees who are passionate about our mission and the services we provide. Build an organization that reflects our values, that is healthy, safe and respectful, and that is collaborative and accountable. Purpose Provision of Human Resource (HR) services to District employees, departments and Council including: employee and labour relations; talent management and development; recruitment; compensation, job evaluation and benefits; and policy development and implementation. Support Council, Senior Management, Managers and Employees in the development and delivery of a comprehensive health & safety (H&S) program, which includes policies, practices, procedures and claims management, based on regulatory requirements, industry standards and recognized best practices. Delivery of a wellness program integrated with the H&S program and the benefits plan to provide proactive steps to minimize Workplace Safety and Insurance Board (WSIB) and benefits costs. Advisor to Management and Council regarding industry trends, organizational changes, impact and interpretation of legislation and policies. Top Five Objectives 1. Address actions from employee engagement survey. 2. Successful bargaining of UFCW, OPSEU and ONA Collective Agreements. 3. Develop two further modules of management competency training program (M3) in partnership with the Area Municipalities as well as other Talent Management initiatives. 4. Further develop a culture of H&S excellence by responding to recent H&S audit results. 5. Implement PTSD prevention program and key H&S policies for Paramedics. Significant ary Items vs. Base s Personnel increased 2.47% or $13,248 for negotiated wage and projected benefit costs, as well as for a job re-evaluation within the department. Proposed Service Level Changes None. Minor Capital Request None. Purchased Services increased 1.30% or $2,200, mainly for Legal. Net Internal Service Charges decreased 2.36% or $2,142 primarily for Rent and increased recovery, partly offset by increased Computer Services and Photocopying. 20

76 Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $834,823 $850,771 $867,790 $885,150 Total Finance Charges/Reserves ($160,000) ($160,000) ($160,000) ($160,000) Total Net Internal Service Charges ($90,938) ($93,080) ($94,940) ($96,840) Total Expenditures $583,885 $597,691 $612,850 $628,310 Total Revenues ($5,000) ($5,000) ($5,100) ($5,200) Net Levy $578,885 $592,691 $607,750 $623,110 Key Service Indicators FTEs Supported Municipal FTEs Supported Pines (Extendicare) FTEs Supported Paramedics Recruitment volume (reg/temp/students) Number of days lost to workplace injuries EAP utilization 20% 20% 25% 25% Employee training sessions (online and in-class) 1,900 3,000 2,500 2,500 21

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78 Draft Tax Supported Operating by Object 05 Human Resources Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 576, , , , % 13,248 Employee Related Expenses 110,185 94, , , % 500 Materials & Supplies 12,879 5,743 19,800 19,800 Purchased Services 82,936 90, , , % 2,200 Total Operating Costs 782, , , , % 15,948 Finance Charges/Reserves Reserves (160,000) (160,000) (160,000) (160,000) Total Finance Charges/Reserves (160,000) (160,000) (160,000) (160,000) Net Internal Service Charges Fleet 1, (6.32%) (60) Support Services (48,932) (90,568) (91,888) (93,970) 2.27% (2,082) Total Net Internal Service Charges (47,735) (90,000) (90,938) (93,080) 2.36% (2,142) Total Expenditures 575, , , , % 13,806 Revenues Revenue Sources User Fees (80,046) Service Charge Municipal (12,821) (1,338) (5,000) (5,000) Total Revenue Sources (92,867) (1,338) (5,000) (5,000) Total Revenues (92,867) (1,338) (5,000) (5,000) Net Levy 482, , , , % 13,806 Base General Levy by Object (pages)

79 Department Division Program Strategic Priorities Corporate & Emergency Services Finance Services Governance 2.3 Work with others to strengthen our overall financial position by developing a sustainable asset management plan, ensuring appropriate service delivery standards, prudent long range financial planning and timely reporting of results, and where possible, seek innovative funding tools and models. 2.4 Control or reduce expenditures and consider alternative methods of service delivery by continually investigating means and enhancing partnerships with the Area Municipalities and other public and private sector partners. 2.5 Promote growth that makes optimal use of existing services and infrastructure and sustains the financial well-being of the District in the long term. Purpose Maintain corporate accounting systems, financial recording and internal controls. Billing and collection systems for water and wastewater urban areas, airport, landfill sites, hauled sewage, community housing, home child care, Ontario early years program and Port Carling locks. Preparation of financial reports including Annual Audited Financial Statements, Financial Information Returns, claim submissions and management reports. Corporate cash management (investments, short-term borrowing and debenture issuance). Provide timely and accurate budget variance reporting to department managers and Council. preparation, administration and policy development. Provide procurement and risk management services to other departments. Top Six Objectives 1. Prepare draft Financial Information Return (FIR) by May 31, and present audited Financial Statements to Council by June 30,. 2. Implement Asset Management system. 3. Implement additional financial sub-systems, including Vadim Open and Fleet Management system. 4. Prepare quarterly variance reports two months after month-end. 5. Complete process reviews to achieve improved efficiency and provide better service to our customers. 6. Business case and analysis of major capital projects and new programs, further development of monthly management reports. Significant ary Items vs. Base s Personnel increased 1.63% or $32,367 for negotiated wage and projected benefit costs, including a Service Level Change as referenced below. Materials & Supplies increased 5.56% or $1,750 for Office Supplies of $3,050, partly offset by reduced Printing of $1,300. Net Internal Service decreased 0.81% or $15,006 primarily for increased Finance Services 24

80 recovery of $30,800, offset in part by increased Rent of $8,669 and Computer Services of $6,160. User Fees increased 5.21% or $3,800 to reflect allocation of External Fees for services provided to the Housing Corporation. Proposed Service Level Changes Change 1.00 FTE Finance Clerk 2 from Temporary to Permanent and add 0.35 FTE for Summer Student $10,789 Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $2,167,448 $2,202,585 $2,246,640 $2,291,570 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges ($1,842,119) ($1,857,125) ($1,894,270) ($1,932,160) Total Expenditures $325,329 $345,460 $352,370 $359,410 Total Revenues ($72,900) ($76,700) ($78,230) ($79,790) Net Levy $252,429 $268,760 $274,140 $279,620 Key Service Indicators Total AP transactions processed 61,500 62,000 62,050 62,100 Total T4s issued Total AR invoices processed 4,500 4,500 4,550 4,600 Total water and wastewater bills issued 68,900 70,000 70,550 71,200 Variance Reports Monthly Reports Tenders/RFPs Risk Management Claims Third Party Statement of Claims

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82 Draft Tax Supported Operating by Object 06 Finance Services Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 1,892,323 1,868,986 1,982,248 10,789 2,014, % 32,367 Employee Related Expenses 17,020 16,270 33,650 32,995 (1.95%) (655) Materials & Supplies 35,482 17,071 31,450 33, % 1,750 Purchased Services 109,046 56, , , % 1,675 Total Operating Costs 2,053,871 1,958,742 2,167,448 10,789 2,202, % 35,137 Finance Charges/Reserves Reserves Total Finance Charges/Reserves Net Internal Service Charges Fleet (8.33%) (20) Support Services (1,756,500) (1,848,525) (1,842,359) (1,857,345) 0.81% (14,986) Total Net Internal Service Charges (1,755,866) (1,848,243) (1,842,119) (1,857,125) 0.81% (15,006) Total Expenditures 298, , ,329 10, , % 20,131 Revenues Revenue Sources User Fees (76,031) (71,804) (72,900) (76,700) 5.21% (3,800) Total Revenue Sources (76,031) (71,804) (72,900) (76,700) 5.21% (3,800) Total Revenues (76,031) (71,804) (72,900) (76,700) 5.21% (3,800) Net Levy 221,974 38, ,429 10, , % 16,331 Base General Levy by Object (pages)

83 Service Level Change Worksheet Department: Corporate & Emergency Services Division: Finance SECTION A - GENERAL PROGRAM INFORMATION Existing Program: Program Description: New Program: Program: Justifications: Finance Services Health & Safety Mandated Program Council Initiative Department Initiative Proposed Start Date: January 1, for Finance Clerk 2 May 1, for Summer Student Meeting: August 24, Report: CES Resolution: P70/-CES There are two changes to the current organizational structure being proposed. The change from a temporary to a permanent Finance Clerk 2 will ensure that there is an adequate amount of human resources to address growing demands and perform at an optimal level to meet reporting and legislative requirements. The addition of a Summer Student will provide needed resources to cover vacations, illnesses, staff turnover and unexpected projects such as compliance audits. SECTION B - FINANCIAL IMPACT SECTION C - DESCRIPTION OF RESOURCES REQUIRED 2019 Staffing: (Part Year) (Annualized) FTE: 0.35 ed: $ 10,789 Annualized: $ 10,789 Gross Expenditures: Permanent or Temporary x Salaries & Benefits $10,789 $10,789 $11,005 Full-Time x or Part-Time Supplies & Operating Costs Capital Expenditures Other Supplies & Operating Costs: Total Expenditures $10,789 $10,789 $11,005 Revenues (By Source): Capital: Total Revenues $0 $0 $0 Other: NET IMPACT $10,789 $10,789 $11,005 1 SLC-Finance.xlsx 28

84 Department Division Program Strategic Priority Corporate & Emergency Services Facility Services Natural Environment 1.6 Reduce our environmental footprint by making continuous improvements to our transportation, water and wastewater treatment, waste management and other corporate infrastructure and programs. Infrastructure 4.6 Collaborate with the Area Municipalities to plan and complete joint infrastructure projects in a coordinated manner. Purpose Facility Services provides facilities management services to corporate departments. Some of the services provided include: Daily maintenance, operation and repairs of corporate facilities; Facility capital planning and project management; Corporate Energy Management; Facility condition audits and assessments; Custodial cleaning services. Top Five Objectives 1. Continue development of an energy management program for all corporate facilities. 2. Complete a corporate facilities accommodation review to identify short and long-term accommodation needs and opportunities. 3. Review and develop long-term capital plans for corporate facilities through the completion of detailed facility condition audits. 4. Investigate and further develop purchasing strategies to identify joint procurement opportunities and further develop a qualified contractor database. 5. Continue to provide capital project management on projects included in the tax support Capital budget including the construction of the 12 new affordable housing units at Cambrian Court in Bracebridge. Significant ary Items vs. Base s Personnel increased 1.18% or $7,192 for negotiated wage and projected benefit costs, as well as for a Service Level Change as referenced below and a temporary Capital Project Coordinator that was added in. These increases are partially offset by the decrease of a Custodian 1 from 1.00 FTE to 0.50 FTE in. Materials & Supplies increased 24.08% or $62,099 primarily for Utilities of $32,499 and Materials & Equipment of $25,000 for accessible sign upgrades, common area painting/repairs and meeting room furniture, which replaces the Minor Capital of $15,000 in. Purchased Services decreased $11.55% or $33,599, primarily for External Rent for the 29

85 Bracebridge Ambulance Station, offset in part by increased Building Maintenance and Grounds Maintenance. Minor Capital decreased 100.0% or $15,000 and is replaced under Materials & Equipment as noted above. Reserves increased 2.56% or $4,348 in accordance with budget guidelines. Support Services decreased 2.43% or $21,939 primarily to reflect increased Rent Recovery, offset in part by increased Finance and Computer Services. Other Revenue decreased 16.31% or $5,300 to reflect Energy Rebate levels. Proposed Service Level Changes 0.25 FTE Administrative Support to start May 1, $9,749 Minor Capital Request None. -Revised Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $1,184,653 $1,205,345 $1,229,450 $1,254,040 Total Finance Charges/Reserves $169,664 $174,012 $178,010 $182,100 Total Net Internal Service Charges ($872,103) ($895,272) ($913,180) ($931,440) Total Expenditures $482,214 $484,085 $494,280 $504,700 Total Revenues ($49,620) ($44,339) ($45,230) ($46,130) Net Levy Key Service Indicators $432,594 $439,746 $449,050 $458,570 Value of capital projects managed $9,216,000 $6,932,000 $325,500 $941,000 Number of demand work orders completed 2,500 2,550 2,600 2,650 Number of preventative maintenance work orders assigned 2,600 2,650 2,700 2,750 Number of phone requests handled through the Facility Services Help Desk 4,800 4,850 4,850 4,850 Number of requests received through the Facility Services Help Desk 7,800 7,900 8,000 8,500 30

86 Draft Tax Supported Operating by Object 07 Facility Services Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 689, , ,480 9, , % 7,192 Employee Related Expenses 8,455 6,694 9,500 9,500 Materials & Supplies 258, , , , % 62,099 Purchased Services 294, , , ,195 (11.55%) (33,599) Minor Capital 10,568 15,000 (100.00%) (15,000) Total Operating Costs 1,260,983 1,064,236 1,184,653 9,749 1,205, % 20,692 Finance Charges/Reserves Reserves 167, , , , % 4,348 Total Finance Charges/Reserves 167, , , , % 4,348 Net Internal Service Charges Fleet 8,925 6,855 9,730 9,400 (3.39%) (330) Insurance 24,400 20,100 20,100 19,200 (4.48%) (900) Support Services (892,183) (902,530) (901,933) (923,872) 2.43% (21,939) Total Net Internal Service Charges (858,858) (875,575) (872,103) (895,272) 2.66% (23,169) Total Expenditures 569, , ,214 9, , % 1,871 Revenues Revenue Sources User Fees (73,977) (26,987) (17,120) (17,139) 0.11% (19) Other (23,780) (25,918) (32,500) (27,200) (16.31%) 5,300 Total Revenue Sources (97,757) (52,905) (49,620) (44,339) (10.64%) 5,281 Total Revenues (97,757) (52,905) (49,620) (44,339) (10.64%) 5,281 Net Levy 471, , ,594 9, , % 7,152 Base General Levy by Object (pages)

87 Service Level Change Worksheet Department: Corporate & Emergency Services Division: Facility Services SECTION A - GENERAL PROGRAM INFORMATION Existing Program: Program Description: New Program: Program: Justifications: Administration Health & Safety Mandated Program Council Initiative Department Initiative This recommended change involves the creation of a 0.50 FTE Administrative Support postion, with 0.25 FTE to be allocated to each of Facility and Paramedic Services. This position will ensure appropriate resources for the completion and coverage of administrative related duties and workload in the Facility Services department. Proposed Start Date: May 1, Meeting: August 24, Report: CES-9--2 Resolution: R65/-CES SECTION B - FINANCIAL IMPACT SECTION C - DESCRIPTION OF RESOURCES REQUIRED 2019 Staffing: (Part Year) (Annualized) FTE: 0.25 ed: $ 9,749 Annualized: $ 14,624 Gross Expenditures: Permanent x or Temporary Salaries & Benefits $9,749 $14,624 $14,916 Full-Time or Part-Time x Supplies & Operating Costs Capital Expenditures Other Supplies & Operating Costs: Total Expenditures $9,749 $14,624 $14,916 None Revenues (By Source): Capital: Total Revenues $0 $0 $0 Other: NET IMPACT $9,749 $14,624 $14,916 2 SLC-Facility Services.xlsx 32

88 Department Division Program Strategic Priority Corporate & Emergency Services Information Technology Services Governance 2.4 Control or reduce expenditures and consider alternative methods of service delivery by continually investigating means of enhancing partnerships with the Area Municipalities and other public and private sector partners. Purpose - IT Services is committed to delivering and supporting high-quality, cost-effective technology to our business partners. We will fulfill this commitment by: Investing wisely in technology to drive more effective, efficient, and reliable service delivery; Promoting a service culture, where everyone is treated with professionalism and courtesy. Top Five Objectives 1. At the direction of the Information Technology Steering Committee (ITSC), continue to support the implementation of operational management (work orders and asset management) systems, including supporting infrastructure, software upgrades and process improvements. 2. Continue to implement critical security procedures in order to improve internal controls, data integrity and software license management. Monitor impact of completed and ongoing efforts. 3. Complete projects identified in the operational review conducted by Strategy Corp. Inc., including a review of the Memorandum of Understanding (MOU) and Service Offering document, and a review of the ITS Operating cost allocation methodology. 4. Focus on improving customer service by creating a Service Offering document, implementing a Service Desk Management process, and improve ticket reporting. 5. Continue to build a user facing IT Service Catalogue including a Software Listing. Significant ary Items vs. Base s Personnel decreased 3.85% or $56,671 for the removal of 2.00 FTE s due to Muskoka Lakes decision to withdraw from the shared service arrangement, offset by increased negotiated wage and projected benefit costs, as well for a Service Level Change as referenced below. Employee Related Expenses decreased 18.2% or $7,785 mainly for Conferences and Courses. Materials & Supplies decreased 37.83% or $16,857 primarily for Software Purchases. Purchased Services decreased 11.47% or $124,192 primarily comprised of $75,332 due to the withdrawal of the Township of Muskoka Lakes (TML), $4,857 in Consultant, $7,262 for Cell Phones due to reduced rates, and $33,748 in Software Maintenance. Finance Charges/Reserves decreased 18.72% or $28,273 to reflect completion of Internal Debt payments, partly offset by increase in reserves in accordance with budget guidelines. Net Internal Services decreased 8.98% or $136,139 primarily for $147,520 increase in Internal Computer Services Recovery, offset by increased Finance Services of $9,600. Service Charge Municipal decreased 22.61% or $274,806 of which $279,990 is related to TML withdrawal, offset by increases of $5,

89 Proposed Service Level Changes 0.35 FTE Summer Student $10,789 Minor Capital Request None. -Revised Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time * Other Staffing Total Operating Costs $2,643,355 $2,437,850 $2,486,610 $2,536,340 Total Finance Charges/Reserves $151,005 $122,732 $125,190 $127,690 Total Net Internal Service Charges ($1,515,741) ($1,651,880) ($1,652,460) ($1,685,500) Total Expenditures $1,278,619 $908,702 $959,340 $978,530 Total Revenues ($1,215,339) ($940,533) ($959,340) ($978,530) Net Levy $63,280 ($31,831) $0 $0 Key Service Indicators Number of calls handled through the Service Desk 12,779 12,089 12,572 13,075 Total number of desktops (physical and virtual) supported Total number of network accounts supported Number of physical locations supported Number of requested or active medium and large projects requiring IT Services involvement 6 Large 5 Medium 5 Large 4 Medium 4 Large 4 Medium 4 Large 4 Medium 99% of network/system/application reliability during support hours Exceed Exceed Exceed Exceed *The budget included the addition of 3 FTEs, which when annualized brought the approved compliment to

90 Draft Tax Supported Operating by Object 08 Information Technology Services Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 1,196,598 1,229,873 1,473,235 52,321 10,789 1,416,564 (3.85%) (56,671) Employee Related Expenses 29,692 26,144 42,778 34,993 (18.20%) (7,785) Materials & Supplies 107,896 89,063 44,565 27,708 (37.83%) (16,857) Purchased Services 1,083, ,804 1,082, ,585 (11.47%) (124,192) Total Operating Costs 2,417,221 2,307,884 2,643,355 52,321 10,789 2,437,850 (7.77%) (205,505) Finance Charges/Reserves Finance Charges 50,000 31,032 (100.00%) (31,032) Reserves 118, , , , % 2,759 Total Finance Charges/Reserves 168, , , ,732 (18.72%) (28,273) Net Internal Service Charges Fleet 9,549 6,922 8,700 8,160 (6.21%) (540) Support Services (1,456,805) (1,525,124) (1,524,441) (1,660,040) 8.89% (135,599) Total Net Internal Service Charges (1,447,256) (1,518,202) (1,515,741) (1,651,880) 8.98% (136,139) Total Expenditures 1,138, ,655 1,278,619 52,321 10, ,702 (28.93%) (369,917) Revenues Revenue Sources User Fees Service Charge Municipal (1,265,558) (1,186,172) (1,215,339) (940,533) (22.61%) 274,806 Total Revenue Sources (1,265,558) (1,186,172) (1,215,339) (940,533) (22.61%) 274,806 Total Revenues (1,265,558) (1,186,172) (1,215,339) (940,533) (22.61%) 274,806 Net Levy (127,042) (276,517) 63,280 52,321 10,789 (31,831) (150.30%) (95,111) Base General Levy by Object (pages)

91 Service Level Change Worksheet Department: Corporate & Emergency Services SECTION A - GENERAL PROGRAM INFORMATION Division: Information Technology Services Existing Program: Program Description: New Program: Program: Justifications: Operations Health & Safety Mandated Program Council Initiative Department Initiative Further to Muskoka Lakes decision to withdraw from the shared service arrangement, staff have eliminated 2.00 FTE's from the complement. This reduction in staffing mitigated the impact to the remaining participants in the shared service arrangement. Staff is proposing the addition of a summer student to assist with vacation coverage and increased summer call volumes. Proposed Start Date: May 1, Meeting: September 7, Report: ITSC-3- Resolution: n/a SECTION B - FINANCIAL IMPACT SECTION C - DESCRIPTION OF RESOURCES REQUIRED 2019 Staffing: (Part Year) (Annualized) FTE: 0.35 ed: $ 10,789 Annualized: $ 10,789 Gross Expenditures: Permanent or Temporary x Salaries & Benefits $10,789 $10,789 $11,005 Full-Time x or Part-Time Supplies & Operating Costs Capital Expenditures Other Supplies & Operating Costs: Total Expenditures $10,789 $10,789 $11,005 Revenues (By Source): Capital: Total Revenues $0 $0 $0 Other: NET IMPACT $10,789 $10,789 $11,005 3 SLC-ITS.xlsx 36

92 Department Division Program Strategic Priority Corporate & Emergency Services Office Services Natural Environment 1.1 Continue to be recognized as a leader in the creation and implementation of innovative environmental protection policies, programs, partnerships and practices. Purpose To provide administrative services including printing, copying, binding and support to operating departments, as well as document formatting and creation service to all District departments. Source and purchase required supplies at the request of all District departments. Records management in an archival capacity including inventory and destruction as well as corresponding forms for tracking. Top Four Objectives 1. Continue to support and investigate changes to business processes that reduce volume of print material. 2. Complete a review of print shop services and investigate cost saving alternatives. 3. Maintain customer service levels and promote available services. 4. Continue with Green printing and inventory reuse efforts. Significant ary Items vs. Base s Purchased Services increased 5.89% or $6,281 for Equipment Maintenance and Postage. Support Services decreased 4.42% or $6,953 primarily for reduced Rent and for increased Mail Services Recovery, offset by reduced Photocopying Recovery. Proposed Service Level Changes None. Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $155,372 $162,322 $165,570 $168,880 Total Finance Charges/Reserves $2,300 $2,353 $2,407 $2,462 Total Net Internal Service Charges ($157,322) ($164,275) ($167,567) ($170,922) Total Expenditures $350 $400 $410 $420 Total Revenues ($350) ($400) ($410) ($420) Net Levy $0 $0 $0 $0 37

93 Key Service Indicators Total impressions - Print Shop 175, , , ,000 Total impressions - 70 Pine Street departmental printers 900, , , ,000 38

94 Draft Tax Supported Operating by Object 09 Office Services Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 57,641 37,817 38,427 38, % 424 Employee Related Expenses 793 (78) 1,695 1, % 5 Materials & Supplies 7,388 5,386 8,560 8, % 240 Purchased Services 106,278 83, , , % 6,281 Total Operating Costs 172, , , , % 6,950 Finance Charges/Reserves Reserves 2,300 2,300 2,300 2, % 53 Total Finance Charges/Reserves 2,300 2,300 2,300 2, % 53 Net Internal Service Charges Fleet 80 Support Services (182,586) (117,255) (157,322) (164,275) 4.42% (6,953) Total Net Internal Service Charges (182,586) (117,175) (157,322) (164,275) 4.42% (6,953) Total Expenditures (8,186) 11, % 50 Revenues Revenue Sources User Fees (683) (992) (350) (400) 14.29% (50) Total Revenue Sources (683) (992) (350) (400) 14.29% (50) Total Revenues (683) (992) (350) (400) 14.29% (50) Net Levy (8,869) 10,752 Base General Levy by Object (pages)

95 Department Division Program Strategic Priority Corporate & Emergency Services Fleet Operations Governance 2.4 Control or reduce expenditures and consider alternative methods of service delivery by continually investigating means of enhancing partnerships with the Area Municipalities and other public and private sector partners. Purpose To administer policy and financing of the District s fleet vehicles, including the acquisition, disposal, operation and maintenance of vehicles required by the operating departments in the delivery of service of both on-road and off-road vehicles. Financing of the fleet operations is provided by vehicle charge-out rates to the user departments in the form of recoveries. Top Four Objectives 1. Assist with the implementation of a Fleet Management System to enhance financial and maintenance reporting of the fleet vehicles. 2. Review financial and usage reports to ensure the continued cost efficient use of the fleet. 3. Conduct a review of the heavy equipment to determine the best useful life cycle. 4. Continue to follow the District s fleet policy and standards to ensure the best retention vs. maintenance/repair costs of all fleet vehicles. Significant ary Items vs. Base s Materials & Supplies decreased 5.94% or $25,333 to reflect projected Fuel prices. Purchased Services decreased 8.95% or $58,333 primarily for Maintenance costs. Reserves increased 2.3% or $13,233 in accordance with budget guidelines. Fleet Recovery decreased 6.22% or $117,126 to reflect reduced expenditures. Insurance decreased 26.3% or $10,100 for reduced Insurance premium. Proposed Service Level Changes None. Minor Capital Request None. -Revised Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing

96 Total Operating Costs $1,099,088 $1,015,650 $1,035,960 $1,056,680 Total Finance Charges/Reserves $574,931 $588,154 $601,682 $615,520 Total Net Internal Service Charges ($1,718,030) ($1,610,304) ($1,637,642) ($1,672,200) Total Expenditures ($44,011) ($6,500) $0 $0 Total Operating Revenues $0 $0 $0 $0 Net Levy ($44,011) ($6,500) $0 $0 Key Service Indicators Total Fleet (excluding short-term vehicles and trailers) Total number of kilometres driven per year 1,650,000 1,500,000 1,500,000 1,500,000 Total number of hours used by unlicensed equipment 16,500 15,500 15,500 15,500 Short-term vehicles needed for seasonal work Vehicle replacements including heavy equipment

97 42

98 Draft Tax Supported Operating by Object 10 Fleet Operations Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel ,082 20,692 20, % 228 Materials & Supplies 335, , , ,030 (5.94%) (25,333) Purchased Services 582, , , ,700 (8.95%) (58,333) Total Operating Costs 918, ,971 1,099,088 1,015,650 (7.59%) (83,438) Finance Charges/Reserves Reserves 964, , , , % 13,223 Total Finance Charges/Reserves 964, , , , % 13,223 Net Internal Service Charges Fleet (2,056,349) (1,677,865) (1,883,430) (1,766,304) (6.22%) 117,126 Insurance 41,400 38,400 38,400 28,300 (26.30%) (10,100) Support Services 147, , , , % 700 Total Net Internal Service Charges (1,867,849) (1,512,465) (1,718,030) (1,610,304) (6.27%) 107,726 Total Expenditures 15,619 (99,563) (44,011) (6,500) (85.23%) 37,511 Revenues Revenue Sources User Fees (9,020) (3,795) Service Charge Municipal Other (6,599) (22,659) Total Revenue Sources (15,619) (26,454) Total Revenues (15,619) (26,454) Net Levy (126,017) (44,011) (6,500) (85.23%) 37,511 Base General Levy by Object (pages)

99 Department Division Program Strategic Priority Corporate & Emergency Services Property Assessment Services Governance 2.2 Continue to comply with legislative and program requirements, and report on program achievements and improvements. Purpose To provide property assessment services and support for Muskoka with the Municipal Property Assessment Corporation (MPAC). Under the Municipal Property Assessment Corporation Act, MPAC's funding requirements are apportioned using a formula that reflects the proportionate relationship of an individual municipality's or taxing authority's assessed values and total property counts for all of Ontario. These two indicators are averaged to reflect a 50% weighting for total assessed value and a 50% weighting for total number of properties. Top Objective Not Applicable. Significant ary Items vs. Base s Purchased Services increased 0.12% or $2,830 which is a combination of a 2.00% increase in MPAC fee, offset by a reduction in the District of Muskoka share. Proposed Service Level Changes None. Minor Capital Request None. -Revised Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $2,367,270 $2,370,100 $2,366,990 $2,363,900 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $0 $0 $0 $0 Total Expenditures $2,367,270 $2,370,100 $2,366,990 $2,363,900 Total Revenues $0 $0 $0 $0 Net Levy $2,367,270 $2,370,100 $2,366,990 $2,363,900 44

100 Key Service Indicators Number of properties in District 66,474 66,730 66,910 67,100 Total Assessment in District $25,743,003,360 $26,428,349,700 $26,998,610,900 $27,568,872,200 MPAC gross operation cost $201,240,427 $205,265,200 $209,370,500 $213,558,000 District s % share of MPAC costs 1.18% 1.15% 1.13% 1.11% 45

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102 Draft Tax Supported Operating by Object 11 Property Assessment Services Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Purchased Services 2,373,111 2,366,824 2,367,270 2,370, % 2,830 Total Operating Costs 2,373,111 2,366,824 2,367,270 2,370, % 2,830 Total Expenditures 2,373,111 2,366,824 2,367,270 2,370, % 2,830 Net Levy 2,373,111 2,366,824 2,367,270 2,370, % 2,830 Base General Levy by Object (pages)

103 Department Division Program Strategic Priorities Corporate & Emergency Services Legal Services Governance 2.2 Continue to comply with legislative and program requirements, and report on program achievements and improvements. 2.7 Continue to ensure informed, transparent and open decision making and democratic processes by continuously improving policies and procedures that strengthen our Committee and Council structure and processes. Purpose To provide municipal legal services for proper administration of the affairs of the District in accordance with objectives and policies approved by Council. Services include: Conduct legal research and provide analysis and advice on litigation and legal matters; Prepare/review legal documentation including contracts, leases, deeds, by-laws, policies, formal agreements and other legal instruments to safeguard the District s interests. Represent the District on a wide range of related matters including Provincial Offences Act, Administrative Tribunals and Ontario Municipal Board. Top Five Objectives 1. Implementation of Development Review recommendations. 2. Finalize opportunities for shared Legal Services. 3. Further development and maximization of legal file management software. 4. Review and implement changes for delivery of Prosecution Services. 5. Identify and implement efficiencies in the delivery of legal services. Significant ary Items vs. Base s Personnel increased 1.48% or $8,710 for negotiated wage and projected benefit costs. Net Internal Service Charges increased 9.05% or $3,120 primarily for increased Rent of $16,890, Computer Services of $1,100 and Photocopying of $880, offset in part by increased Legal Services Recovery of $15,800. Proposed Service Level Changes None. Minor Capital Request None. 48

104 Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $645,425 $653,310 $666,380 $679,710 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges ($34,480) ($31,360) ($31,990) ($32,630) Total Expenditures $610,945 $621,950 $634,390 $647,080 Total Revenues ($20,000) ($20,000) ($20,400) ($20,810) Net Levy $590,945 $601,950 $613,990 $626,270 Key Service Indicators Not Applicable. 49

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106 Draft Tax Supported Operating by Object 12 Legal Services Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 584, , , , % 8,710 Employee Related Expenses 23,984 22,974 29,200 29,200 Materials & Supplies 1,367 1,887 4,500 4,500 Purchased Services 15,918 13,095 22,998 22,173 (3.59%) (825) Total Operating Costs 625, , , , % 7,885 Finance Charges/Reserves Reserves Total Finance Charges/Reserves Net Internal Service Charges Fleet Support Services (39,090) (33,868) (34,510) (31,390) (9.04%) 3,120 Total Net Internal Service Charges (39,090) (33,856) (34,480) (31,360) (9.05%) 3,120 Total Expenditures 586, , , , % 11,005 Revenues Revenue Sources User Fees (5,502) (18,109) (20,000) (20,000) Total Revenue Sources (5,502) (18,109) (20,000) (20,000) Total Revenues (5,502) (18,109) (20,000) (20,000) Net Levy 580, , , , % 11,005 Base General Levy by Object (pages)

107 Department Division Program Strategic Priority Corporate & Emergency Services Provincial Offences Governance 2.2 Continue to comply with legislative and program requirements, and report on program achievements and improvements. Purpose To administer the Provincial Offences Courts under the jurisdiction of The District Municipality of Muskoka. The District s staff is responsible for setting trials, prosecuting certain Provincial Offence matters, recording court proceedings, generating transcripts and receiving fine payments resulting from charges laid by the various enforcement agencies operating within the District. The District Municipality of Muskoka upholds the decisions of the court by pursuing collection of unpaid POA fines. Top Five Objectives 1. Implement a court master plan with court appearances 5 days a week. Increase the public s access to Justice, providing improved customer service and reduced time to trial. 2. Continue participation on the POA cost recovery committee to request increases in the fees for the administration of POA functions to reduce expenditures in court administration. 3. Work on Provincial Committees and Municipal collection groups to further enhance collection tools. Analysis of the collection performance of the implementation of the plate denial for. 4. In conjunction with Judiciary, continue to improve processes through a best practice committee review to look for efficiencies in courts administration, prosecution and enforcement agency practices. 5. In conjunction with prosecution, develop and implement electronic early resolution for Part 1 charges to improve access to Justice and customer service. Significant ary Items vs. Base s Personnel increased 1.4% or $4,976 for negotiated wage and projected benefit costs. Materials & Supplies decreased 9.92% or $1,800 primarily for Operating Supplies. Finance Charges decreased 16.99% or $4,000 for Collection costs. Reserves decreased 33.54% or $234,800 to reflect additional revenue that may result from the passage of Bill-31. Support Services increased 15.57% or $26,428 mainly for Internal Legal Services and Computer Services. Fines/Penalties decreased 12.46% or $234,800 to reflect impact of new collection tools. Proposed Service Level Changes None. Minor Capital Request None. 52

108 Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $580,072 $582,548 $594,200 $606,080 Total Finance Charges/Reserves $723,550 $484,750 $494,490 $504,630 Total Net Internal Service Charges $169,850 $196,278 $200,200 $204,200 Total Expenditures $1,473,472 $1,263,576 $1,288,890 $1,314,910 Total Revenues ($1,884,800) ($1,650,000) ($1,683,000) ($1,716,660) Net Levy ($411,328) ($386,424) ($394,110) ($401,750) Key Service Indicators Tickets/Charges processed 11,260 13,343 14,010 14,710 Trials requested 1,689 2,001 2,381 2,500 Number of matters set for First Attendance 1,030 1,200 1,548 1,625 Efficiency Measure ( cost less Reserves of POA service per charge filed) $68.69 $59.83 $58.80 $

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110 Draft Tax Supported Operating by Object 13 Provincial Offences Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 343, , , , % 4,976 Employee Related Expenses 5,387 3,473 8,200 8,000 (2.44%) (200) Materials & Supplies 13,944 11,696 18,150 16,350 (9.92%) (1,800) Purchased Services 180, , , ,560 (0.25%) (500) Total Operating Costs 543, , , , % 2,476 Finance Charges/Reserves Finance Charges 17,761 13,125 23,550 19,550 (16.99%) (4,000) Reserves 700, ,200 (33.54%) (234,800) Total Finance Charges/Reserves 17,761 13, , ,750 (33.00%) (238,800) Net Internal Service Charges Fleet Support Services 197, , , , % 26,428 Total Net Internal Service Charges 197, , , , % 26,428 Total Expenditures 758, ,845 1,473,472 1,263,576 (14.24%) (209,896) Revenues Revenue Sources Fines/Penalties (1,152,609) (887,125) (1,884,800) (1,650,000) (12.46%) 234,800 Total Revenue Sources (1,152,609) (887,125) (1,884,800) (1,650,000) (12.46%) 234,800 Total Revenues (1,152,609) (887,125) (1,884,800) (1,650,000) (12.46%) 234,800 Net Levy (393,657) (210,280) (411,328) (386,424) (6.05%) 24,904 Base General Levy by Object (pages)

111 Department Division Program Strategic Priorities Corporate & Emergency Services Clerks/Freedom Of Information Governance 2.2 Continue to comply with legislative and program requirements, and report on program achievements and improvements. 2.7 Continue to ensure informed, transparent and open decision making and democratic processes by continuously improving policies and procedures that strengthen our Committee and Council structure and processes. Purpose - Fulfill statutory requirements of section 228 (Clerk) as mandated in the Municipal Act, Fulfill the statutory requirements of the Municipal Freedom of Information and Protection of Privacy Act, 1990, as the Freedom of Information Coordinator. - Fulfill the statutory requirements of the Municipal Elections Act, 1996 as it relates to the election of the District Chair in the upcoming Municipal Election. - Provide secretariat duties to District Council, Standing and ad hoc Committees as required. - Fulfill the duties of a Commissioner for taking Oaths. - Fulfill the duties of the Clerk pursuant to various other Acts and Regulations as required. Top Six Clerks Objectives 1. Assist Council with the statutory requirements and ongoing analysis of a Council Composition Review. 2. Provide assistance to District Council on the interpretation and implementation of the Council Procedure By-law and various Policies and Procedures. 3. Continue to collaborate with the Towns of Bracebridge and Gravenhurst, and Township of Muskoka Lakes as a Muskoka Records Consortium to assess needs for a common electronic document management solution. 4. Implement chosen Electronic Document & Records Management System (EDRMS). 5. Prepare for the election of the District Chair, accept nominations, work with lower-tier Clerks to include names on ballots and fulfill statutory duties following the election (financial and otherwise). 6. Assist District Strategic Leadership Team with new Councillor Orientation and Training Sessions; the joint all Muskoka Councillor training session in collaboration with lower-tier Clerks. Top Two FOI Objectives 1. Continue to routinely respond to Freedom of Information requests within required 30-day time-period. 2. Implement cross-training opportunities for responding to routine requests and provide mentoring on more complex requests. 56

112 Significant ary Items vs. Base s Personnel increased 23.18% or $57,354 for negotiated wage and projected benefit costs, as well as for 50% of the Records Management Coordinator previously funded from Capital. Materials & Supplies decreased 90.99% or $21,200 for removal of prior year one-time Software Purchase for webcasting start-up. Purchased Services increased % or $7,200 for annual webcasting Software Maintenance. Reserves increased % or $13,800 for completion of prior year one-time transfer in from Corporate Reserves for webcasting project. Support Services increased 6.62% or $1,215 primarily for increased Computer Services and Photocopying. Proposed Service Level Changes None. Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $278,632 $321,736 $328,170 $334,730 Total Finance Charges/Reserves ($13,800) $0 $0 $0 Total Net Internal Service Charges $18,340 $19,555 $19,950 $20,350 Total Expenditures $283,172 $341,291 $348,120 $355,080 Total Revenues $0 $0 $0 $0 Net Levy $283,172 $341,291 $348,120 $355,080 Key Service Indicators - Not Applicable. 57

113 58

114 Draft Tax Supported Operating by Object 14 Clerk/FOI Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 201, , , , % 57,354 Employee Related Expenses 3,752 1,661 5,500 5,250 (4.55%) (250) Materials & Supplies ,712 23,300 2,100 (90.99%) (21,200) Purchased Services 480 7,496 2,350 7,200 9, % 7,200 Total Operating Costs 205, , ,632 7, , % 43,104 Finance Charges/Reserves Reserves (13,800) (13,800) (100.00%) 13,800 Total Finance Charges/Reserves (13,800) (13,800) (100.00%) 13,800 Net Internal Service Charges Fleet Support Services 20,467 18,730 18,340 19, % 1,215 Total Net Internal Service Charges 20,578 18,759 18,340 19, % 1,215 Total Expenditures 226, , ,172 7, , % 58,119 Revenues Revenue Sources User Fees (446) (898) Service Charge Municipal Total Revenue Sources (446) (898) Total Revenues (446) (898) Net Levy 226, , ,172 7, , % 58,119 Base General Levy by Object (pages)

115 Department Division Program Strategic Priority Corporate & Emergency Services Veterinarian Assistance Economy Goal Drive a vibrant regional economy by collaborating with others to identify and take advantage of opportunities to create a positive business environment. Purpose To assist the Muskoka Large Animal Health Network in providing subsidized veterinary service to the owners of large animal livestock in Muskoka. Top Objective Not Applicable. Significant ary Items vs. Base s No change. Proposed Service Level Changes None. Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $2,900 $2,900 $2,960 $3,020 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $0 $0 $0 $0 Total Expenditures $2,900 $2,900 $2,960 $3,020 Total Revenues $0 $0 $0 $0 Net Levy $2,900 $2,900 $2,960 $3,020 Key Service Indicators Not Applicable 60

116 Draft Tax Supported Operating by Object 15 Veterinarian Assistance Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Transfer To Others 2,900 2,900 2,900 2,900 Total Operating Costs 2,900 2,900 2,900 2,900 Total Expenditures 2,900 2,900 2,900 2,900 Net Levy 2,900 2,900 2,900 2,900 Base General Levy by Object (pages)

117 Department Division Program Strategic Priority Corporate & Emergency Services Fire Community 5.2 Collaborate with others to protect the health and safety of Muskoka residents and visitors. Purpose To finance the fire hazard notification system and related telephone inquiries and to provide funding to assist in mutual aid initiatives. Top Objective 1. To maintain fire hazard notification system. Significant ary Items vs. Base s No change. Proposed Service Level Changes None. Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $800 $800 $800 $800 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $0 $0 $0 $0 Total Expenditures $800 $800 $800 $800 Total Revenues $0 $0 $0 $0 Net Levy $800 $800 $800 $800 Key Service Indicators Not Applicable. 62

118 Draft Tax Supported Operating by Object 16 Fire Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Materials & Supplies Total Operating Costs Total Expenditures Net Levy Base General Levy by Object (pages)

119 Department Division Program Strategic Priority Corporate & Emergency Services Police Services Community 5.2 Collaborate with others to protect the health and safety of Muskoka residents and visitors. Purpose To provide policing services through the OPP to The District Municipality of Muskoka. Services include: crime prevention, law enforcement, assistance to victims of crime, public order maintenance, marine patrol and emergency response. The cost allocation method created by the OPP charges municipalities responsible for policing the same base rate per property (excluding vacant properties) plus a variable component based on the last four-year average of calls for service. The budget also funds, in part, Community Policing offices or initiatives in the Area Municipalities. Top Five Objectives 1. To monitor OPP budgets to ensure compliance to cost estimates. 2. To provide reports to Corporate and Emergency Services Committee in an informative and educational manner and to provide local statistics as well as address regional issues. 3. To monitor cost reduction initiatives from the Province. 4. To report to Corporate and Emergency Services Committee on the goals and outcomes of the Community Policing initiatives completed by the Area Municipalities as a result of funding from the District. 5. To continue investigating a model to support most vulnerable people through a collaborative approach including community services, paramedic services and the OPP. Significant ary Items vs. Base s Purchased Services decreased 0.40% or $64,087 for OPP billing. Reserves decreased 59.80% or $409,000 as $275,000 is to be transferred in to mitigate cost increase in compared to $684,000 in. Support Services increased % or $11,500 for Finance Services. Grants decreased 4.28% or $10,061 based on the OPP billing model statement for. User Fees increased % or $10,000 for increased False Alarm fee billings. Proposed Service Level Changes None. Minor Capital Request None. 64

120 Proposed Projected Resource Requirements Full Time Equivalents Contracted OPP Community OPP Policing Offices or Initiatives Total Operating Costs $15,988,052 $15,923,965 $16,186,090 $16,454,249 Total Finance Charges/Reserves ($684,000) ($275,000) ($125,000) $0 Total Net Internal Service Charges $0 $11,500 $11,500 $11,500 Total Expenditures $15,304,052 $15,660,465 $16,072,590 $16,465,749 Total Revenues ($243,090) ($243,029) ($233,029) ($233,029) Net Levy $15,060,962 $15,417,436 $15,839,561 $16,232,720 Key Service Indicators Not Applicable. 65

121 66

122 Draft Tax Supported Operating by Object 17 Police Services Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Purchased Services 14,982,427 13,305,614 15,988,052 15,923,965 (0.40%) (64,087) Total Operating Costs 14,982,427 13,305,614 15,988,052 15,923,965 (0.40%) (64,087) Finance Charges/Reserves Finance Charges 1,500 Reserves (712,471) (684,000) (684,000) (275,000) (59.80%) 409,000 Total Finance Charges/Reserves (710,971) (684,000) (684,000) (275,000) (59.80%) 409,000 Net Internal Service Charges Support Services 11,500 11,500 Total Net Internal Service Charges 11,500 11,500 Total Expenditures 14,271,456 12,621,614 15,304,052 15,660, % 356,413 Revenues Revenue Sources Grants (150,245) (235,089) (235,090) (225,029) (4.28%) 10,061 User Fees (18,250) (29,500) (8,000) (18,000) % (10,000) Total Revenue Sources (168,495) (264,589) (243,090) (243,029) (0.03%) 61 Total Revenues (168,495) (264,589) (243,090) (243,029) (0.03%) 61 Net Levy 14,102,961 12,357,025 15,060,962 15,417, % 356,474 Base General Levy by Object (pages)

123 Department Division Program Strategic Priority Corporate & Emergency Services Community Emergency Plan Community 5.2 Collaborate with others to protect the health and safety of Muskoka residents and visitors. Purpose To maintain emergency preparedness for the District, in compliance with the Emergency Management and Civil Protection Act, R.S.O. 1990, Chapter E.9. Top Four Objectives 1. Review and circulate Muskoka s Emergency Response Plan and Program and meet all areas of the Office of the Fire Marshal and Emergency Management s annual compliance requirements. 2. Participate in a minimum of one exercise based on risk assessment to meet annual compliance requirements. 3. Detailed review and acceptance of Hazard Identification Risk Assessment (HIRA) to meet compliance requirements and conduct annual training. 4. Continue to explore existing and new funding opportunities. Significant ary Items vs. Base s Personnel decreased % or $46,501 for the allocation of Paramedic management support transferred back to Paramedic Services. Purchased Services decreased 38.06% or $5,100 for Consultant. Net Internal Support Services decreased 6.89% or $2,569 primarily for reduction in Rent. Proposed Service Level Changes None. Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $65,651 $14,050 $14,330 $14,620 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $37,294 $34,725 $35,420 $36,130 Total Expenditures $102,945 $48,775 $49,750 $50,750 Total Revenues $0 $0 $0 $0 Net Levy $102,945 $48,775 $49,750 $50,750 Key Service Indicators 68

124 Meet essential service level for Emergency Planning Emergency planning exercises Business continuity exercise Public education and awareness contacts through website and Emergency Planning days 2,000 2,000 2,000 2,000 69

125 70

126 Draft Tax Supported Operating by Object 18 Community Emergency Plan Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel ,501 (100.00%) (46,501) Employee Related Expenses 1, ,650 4,650 Materials & Supplies ,100 1,100 Purchased Services 11,560 1,937 13,400 8,300 (38.06%) (5,100) Total Operating Costs 14,403 3,275 65,651 14,050 (78.60%) (51,601) Net Internal Service Charges Fleet (7.14%) (30) Support Services 84,747 36,884 36,874 34,335 (6.89%) (2,539) Total Net Internal Service Charges 85,067 37,057 37,294 34,725 (6.89%) (2,569) Total Expenditures 99,470 40, ,945 48,775 (52.62%) (54,170) Revenues Revenue Sources User Fees (844) Total Revenue Sources (844) Total Revenues (844) Net Levy 98,626 40, ,945 48,775 (52.62%) (54,170) Base General Levy by Object (pages)

127 Department Division Program Strategic Priority Corporate & Emergency Services Health Unit Community 5.1 Collaborate with others to design and build communities to promote healthy and active living, and social inclusion for all cultures and life stages and ages. Purpose To fund the District s share of the Simcoe-Muskoka District Health Unit as requisitioned. Participating municipalities include the cities of Barrie and Orillia, the County of Simcoe and The District Municipality of Muskoka. The Health Unit operations are funded on the basis of expense apportionment between the participating municipalities using 50% population and 50% total assessment as outlined in the Health Protection and Promotion Act, Ontario Regulation 142/05. Top Objective Not Applicable. Significant ary Items vs. Base s The Health Unit s budget requirements have not yet been confirmed and are assumed to increase at 2.0%, based on the actual. The final assessment will be determined in March. The District s relative portion of the Health Unit budget is expected to decrease from 18.5% to 18.0% Proposed Service Level Changes None. Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $1,454,305 $1,416,130 $1,440,910 $1,466,130 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $0 $0 $0 $0 Total Expenditures $1,454,305 $1,416,130 $1,440,910 $1,466,130 Total Revenues $0 $0 $0 $0 Net Levy $1,454,305 $1,416,130 $1,440,910 $1,466,130 Key Service Indicators Not Applicable. 72

128 Draft Tax Supported Operating by Object 19 Health Unit Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Transfer To Others 1,424,388 1,416,120 1,454,305 1,416,130 (2.62%) (38,175) Total Operating Costs 1,424,388 1,416,120 1,454,305 1,416,130 (2.62%) (38,175) Total Expenditures 1,424,388 1,416,120 1,454,305 1,416,130 (2.62%) (38,175) Net Levy 1,424,388 1,416,120 1,454,305 1,416,130 (2.62%) (38,175) Base General Levy by Object (pages)

129 Department Division Program Strategic Priority Corporate & Emergency Services Paramedic Services Community 5.2 Collaborate with others to protect the health and safety of Muskoka residents and visitors. Purpose To oversee the operations and delivery of all aspects of Paramedic Services to The District Municipality of Muskoka residents and visitors under the Ambulance Act, related Legislative Standards and Regulations. Top Five Objectives 1. Continually develop and implement systems for ongoing certification maintenance and compliance to legislative standards. Maintain a review ready status compiling information, data and evidence in anticipation of the next Service Review. 2. Analyze response and patient data regularly in an effort to maximize paramedic coverage, responses and staffing patterns. Review Deployment Plan on evidence-based information that ensures maximum request for service capture, analyze data and revise plan as indicated. Develop and maintain a quarterly statistical report dashboard that provides system performance data and identifies trends which allows MPS to make evidenceinformed decisions to ensure maximum efficiency of service delivery. 3. Continue to evaluate and evolve Paramedic Service supplies and equipment through field trials and joint procurements through economies of scale that are fiscally responsible. Maintain current equipment and preventative maintenance schedules while exploring new and innovative equipment trends throughout Paramedic Services. 4. Continue to analyze, monitor and implement best practices related to quality, education, skills and performance. Promote internal participation on the development of programs and initiatives. Through skill development, continually strive for excellence in patient care. 5. Strengthen community awareness of Paramedic Services through stakeholder and public engagement events and initiatives such as the public access defibrillation program, Community Paramedicine and community focused CPR learning opportunities. Significant ary Items vs. Base s Personnel increased 3.19% or $286,166 primarily for costs related to the implementation of Bill 148, Fair Workplaces, Better Jobs Act,, estimated wage and benefit costs, as well as for a Service Level Change as referenced below. Employee Related Expenses increased 27.98% or $18,060 primarily for Meals, Protective Clothing and Conferences, offset in part by decreased Courses. Materials & Supplies decreased 6.91% or $25,227 primarily for Materials & Equipment and for Fuel. Purchased Services decreased 7.58% or $22,003, primarily for reduced Legal costs. Transfer to Others has decreased 8.33% or $5,000 based on projected responses. Reserves increased 46.6% or $181,540 to restore Reserves to service the capital plan. 74

130 Insurance decreased 19.25% or $9,300 due to premium reduction. Support Services increased 2.91% or $20,192 primarily for Rent and Computer Services, offset in part by a decrease in Finance Services. Grants increased 2.97% or $159,728 due to annual inflation. Proposed Service Level Changes 0.25 FTE Administrative Support to start May 1, $9,749 Minor Capital Request None. -Revised Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $9,760,528 $10,012,524 $10,212,800 $10,417,000 Total Finance Charges/Reserves $389,550 $571,090 $584,225 $597,660 Total Net Internal Service Charges $742,427 $754,299 $769,400 $784,800 Total Expenditures $10,892,505 $11,337,913 $11,566,425 $11,799,460 Total Revenues ($5,376,350) ($5,536,078) ($5,646,800) ($5,759,700) Net Levy $5,516,155 $5,801,835 $5,919,625 $6,039,760 Key Service Indicators Staffing Pattern Hours 122, , , ,856 Call Demand 14,409 13,890 13,717 13,825 Code 1 and 2 (deferrable, non-urgent calls, or scheduled calls) 1,487 1,506 1,526 1,546 Code 3 and 4 (urgent or life threatening calls) 6,667 6,754 6,842 6,930 Code 8 (standby) 6,255 5,630 5,349 5,349 75

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132 Standing Committee Amendments January 17-19, Draft Tax Supported Operating by Object 2/-CES 20 Paramedic Services Run Date: 24/01/18 11:08 AM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 3,072,096 8,439,310 8,980,363 9,749 9,266, % 286,166 Employee Related Expenses 41,351 56,384 64,550 82, % 18,060 Materials & Supplies 326, , ,212 6, ,985 (5.26%) (19,227) Purchased Services 6,397, , ,403 58, , % 36,034 Transfer To Others 85,840 85,196 60,000 55,000 (8.33%) (5,000) Total Operating Costs 9,923,646 9,171,837 9,760,528 9,749 64,037 10,076, % 316,033 Finance Charges/Reserves Reserves 550, , , , % 181,540 Total Finance Charges/Reserves 550, , , , % 181,540 Net Internal Service Charges Fleet 1, , % 980 Insurance 34,024 48,300 48,300 39,000 (19.25%) (9,300) Support Services 521, , , , % 20,192 Total Net Internal Service Charges 557, , , , % 11,872 Total Expenditures 11,030,920 10,473,251 10,892,505 9,749 64,037 11,401, % 509,445 Revenues Revenue Sources Grants (5,397,623) (5,588,387) (5,371,350) (64,037) (5,595,115) 4.17% (223,765) User Fees (2,329) (6,058) (5,000) (5,000) Other (6,500) (11,034) Total Revenue Sources (5,406,452) (5,605,479) (5,376,350) (64,037) (5,600,115) 4.16% (223,765) Total Revenues (5,406,452) (5,605,479) (5,376,350) (64,037) (5,600,115) 4.16% (223,765) Net Levy 5,624,468 4,867,772 5,516,155 9,749 5,801, % 285,680 Comm of Whole General Levy by Object (pages) 2012 CES 77

133 Service Level Change Worksheet Department: Corporate & Emergency Services Division: Paramedic Services SECTION A - GENERAL PROGRAM INFORMATION Existing Program: Program Description: New Program: Program: Justifications: Administration Health & Safety Mandated Program Council Initiative Department Initiative This recommended change involves the creation of a 0.50 FTE Administrative Support postion, with 0.25 FTE to be allocated to each of Facility and Paramedic Services. This position will ensure appropriate resources for the completion and coverage of administrative related duties and workload in the Paramedic Services department. Proposed Start Date: May 1, Meeting: August 24, Report: CES 9--2 Resolution: R65/-CES SECTION B - FINANCIAL IMPACT SECTION C - DESCRIPTION OF RESOURCES REQUIRED 2019 Staffing: (Part Year) (Annualized) FTE: 0.25 ed: $ 9,749 Annualized: $ 14,624 Gross Expenditures: Permanent x or Temporary Salaries & Benefits $9,749 $14,624 $14,916 Full-Time or Part-Time x Supplies & Operating Costs Capital Expenditures Other Supplies & Operating Costs: Total Expenditures $9,749 $14,624 $14,916 Revenues (By Source): Capital: Total Revenues $0 $0 $0 Other: NET IMPACT $9,749 $14,624 $14,916 4 SLC-Paramedic Services.xlsx 78

134 Department Division Program Strategic Priority Corporate & Emergency Services Hospital Financing Community 5.2 Collaborate with others to protect the health and safety of Muskoka residents and visitors. Purpose To finance an annual contribution to the Hospital Financing Reserve fund for the purpose of funding hospital related capital expenditures. The distribution of these funds will, in part, be determined by a Hospital Funding Advisory Committee comprised of representatives from hospitals who serve the residents of Muskoka. Top Objective Not Applicable. Significant ary Items vs. Base s No change in overall Net Levy. $300,000 of the Operating Costs is a transfer to Royal Victoria Regional Health Centre in Barrie and represents the 10 th and final instalment of the District s $3,000,000 commitment. In addition, the Hospital Funding Advisory Committee recommended a multi-year disbursement plan of the remaining funds from to hospitals who serve the residents of Muskoka for capital projects. Proposed Service Level Changes None. Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $400,000 $400,000 $400,000 $400,000 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $0 $0 $0 $0 Total Expenditures $400,000 $400,000 $400,000 $400,000 Total Revenues $0 $0 $0 $0 Net Levy $400,000 $400,000 $400,000 $400,000 Key Service Indicators Not Applicable. 79

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136 District Council Amendments January 31, 33/ Hospital Financing Draft Tax Supported Operating by Object Run Date: 01/02/18 3:42 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Transfer To Others 400, , , , , % 200,000 Total Operating Costs 400, , , , , % 200,000 Finance Charges/Reserves Finance Charges 3,230 2,207 Reserves (15,000) (15,000) Total Finance Charges/Reserves 3,230 2,207 (15,000) (15,000) Total Expenditures 403, , , , , % 200,000 Revenues Revenue Sources Supplementary Taxes (3,636) (1,506) Total Revenue Sources (3,636) (1,506) Total Revenues (3,636) (1,506) Net Levy 399, , , , , % 200,000 Comm of Whole General Levy by Object (pages) 2012 CES 81

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138 Capital Project Annual and Run Date: 12/7/17 10:10 AM Corporate & Emergency Services PY Year 2028 to Open Annual Total 2037 Projects * Project Expenditures Corporate & Emergency Services Corporate & Emergency Services General Administration Asset Management System 165,000 Total General Administration 165,000 General Administration Non-Tangible Capital Development Charges Study Future 66,200 66, , Development Charges Study 66,000 66,000 Total General Administration Non-Tangible Capital 66,000 66, , ,900 Computer Services Phone System Future 431, , , Computer Equip Life Cycle Replacement Future 97,600 92,500 92, ,200 74,300 74,300 86, ,700 95, ,200 1,019, Data Centre Infrastructure Management Future 45, , , , ,700 50,000 40, , ,000 1,949,800 2,326, Electronic Document Management Solution 430, , , , Electronic Document Management Solution Future 164, Network Infrastructure Future 35,000 20,000 84,000 75, , , , , Website Redesign 100, Website Redesign Future 37,800 46,000 83,800 97, Phone System 246, Computer Life Cycle Replacement , Computer Life Cycle Replacement 74, Data Centre Infrastructure Mgmt 35, Network Infrastructure 103, Council Chamber Digital Upgrade Future 60, Landfill Software Upgrade (Paradigm) 76, Landesk Desktop Deployment Services Upgrade 56,000 56, Computer Equip Life Cycle Replacement 31,400 31, Data Centre infrastructure Mgmt 204, , Network Infrastructure 95,000 95, Accounting/Work Order System 1,091,200 1,091, Council Chamber Digital Upgrade Phase II 60,000 60,000 Total Computer Services 1,202, , , , , , , ,300 1,348, , ,000 5,781,900 4,737,200 Fleet Regular Fleet Acquisitions Future 669, , , , ,100 76, , , ,200 3,844,100 4,400, Heavy Fleet Acquisitions Future 492, ,500 95, , , , , , ,100 3,155,900 2,953, Regular Fleet Acquisitions 260, ,400 Total Fleet 260,400 1,162, , , , , , , , ,300 7,260,400 7,353,700 Facility Services POA Court Reconfiguration/Expansion Future 1,243, Parking/Landscaping Future 1,119, CES Accommodations Renovations 67,000 90,000 90, Electricity Efficiency Audit 50,000 50,000 50, , Pine St - Accessibility Improvements 127, ,500 *This column does not tie to variance reports as numbers reflect active projects. Closed projects have been removed from this report. Capital Capital & 83

139 Run Date: 12/7/17 10:10 AM Capital Project Annual and Corporate & Emergency Services Pine St - Parking Lot 279, Pine St - Roofing 310, Pine St - Flooring 216, , Pine St - Boilers 32,500 32, Pine St - Roof Top Units 121, , Pine St - Server UPS 74, Pine St - Telephone UPS 32,500 32, Pine St - Lighting 105, Pine St - Council Chamber Chairs 16,200 16, Pine St - Oak Room Furniture 20,400 20, Pine St - Meeting Room Furniture 64,900 64, Pine St - Passenger Elevator 124, Pine St - Freight Elevator 124, POA Court - Flooring 37, POA Court - Boilers 18, POA Court - Roof Top Units 18, POA Court - Lighting 18, Cedar Lane - Roofing 59,800 59, HV Paramedic Station - Roofing 62, HV Paramedic Station - Solar PV System 62, GH Paramedic Station - Roofing 59,800 59, MT Paramedic Station - Roofing 54,100 54, PED Accommodations Renovations 30,000 30,000 Total Facility Services 117, ,900 50, , ,600 1,025,400 3,599,700 Paramedic Services Ambulance Station Bracebridge ,535, Vehicles Future 342, , , , , , , , ,100 3,559,000 4,737, Defibrillators Future 273, , , , Ambulance Stretchers Future 116, , , , , , Tablets for Ambulance Vehicles Future 103, , , Vehicles 383, Defibrillators 233, , , Vehicle Locator 81,400 93, ,900 97, Vehicles 388, , Stair Chairs 52,700 52, Comprehensive Deployment Review 50,000 50, Stair Chairs Future 47,100 Total Paramedic Services 8,152, , , , , , , , , , ,300 5,652,100 6,717,500 Close Once Final Transactions Posted PY Open Projects * POA Basement Development 430, Regular Fleet Acquisitions 119, Comprehensive Deployment Review of Paramedic S 35,000 Total Close Once Final Transactions Posted 584,100 Annual Year Total Corporate & Emergency Services 10,220,974 1,869,800 2,368,200 1,361,700 2,327,700 2,070,400 1,738,400 1,343,200 2,781,400 2,101,600 1,889,600 19,852,000 22,562,000 Total 2028 to 2037 *This column does not tie to variance reports as numbers reflect active projects. Closed projects have been removed from this report. Capital Capital & 84

140 Run Date: 12/7/17 10:10 AM Capital Project Annual and Corporate & Emergency Services PY Open Projects * Annual Year Total Corporate & Emergency Services 10,220,974 1,869,800 2,368,200 1,361,700 2,327,700 2,070,400 1,738,400 1,343,200 2,781,400 2,101,600 1,889,600 19,852,000 22,562,000 Total Project Expenditures 10,220,974 1,869,800 2,368,200 1,361,700 2,327,700 2,070,400 1,738,400 1,343,200 2,781,400 2,101,600 1,889,600 19,852,000 22,562,000 Total 2028 to 2037 Project Financing Financing From Own Funds (6,374,588) (1,869,800) (2,368,200) (1,361,700) (2,327,700) (2,070,400) (1,738,400) (1,343,200) (2,781,400) (2,101,600) (1,889,600) (19,852,000) (22,562,000) Debentures Grants (12,000) External Sources (3,834,386) Total Project Financing (10,220,974) (1,869,800) (2,368,200) (1,361,700) (2,327,700) (2,070,400) (1,738,400) (1,343,200) (2,781,400) (2,101,600) (1,889,600) (19,852,000) (22,562,000) Infrastructure Funding Deficit *This column does not tie to variance reports as numbers reflect active projects. Closed projects have been removed from this report. Capital Capital & 85

141 The District Municipality of Muskoka Tax Supported Operating & Capital Non-Program Page No. Non-Program Net Levy Summary 1 Non-Program Summary 2-5

142

143 Draft Tax Supported Net Levy Summary Non-Program Run Date: 13/12/17 1:47 PM 2016 / / YTD Annualized Service Level Amendments Percentage Dollar Actuals Actuals Changes Changes Requested Change Change Non-Program Financial Services 5,354,238 4,504,828 4,309,069 4,263,997 (1.05%) (45,072) Unconditional Grants (631,300) (536,700) (536,605) (456,200) (14.98%) 80,405 Supplementary Taxes (752,641) (307,239) (783,000) (770,520) (1.59%) 12,480 Subtotal 3,970,297 3,660,889 2,989,464 3,037, % 47,813 Total Non-Program 3,970,297 3,660,889 2,989,464 3,037, % 47,813 Base TS Net Levy Summary (page) 1

144 Department Division Program Strategic Priority Non-Program Non-Program Governance 2.2 Continue to comply with legislative and program requirements, and report on program achievements and improvements. Purpose To account for corporate revenues and expenditures which do not specifically pertain to any individual department. Top Objective Not applicable. Significant ary Items vs. Base s Purchased Services decreased 17.65% or $163,285 comprised of $222,150 for reduced Insurance premium, partly offset by increased Consultant of $56,155 to fund innovation initiatives and risk management. Reserves decreased 0.12% or $5,287 primarily in Tax Stabilization of $13,365 from fund innovation initiatives, offset in part by annual increases in accordance with budget guidelines. Insurance Recovery decreased 21.16% or $199,000 to reflect the reduced renewal premium. Support Services decreased 24.53% or $10,500 for Financial Services. Grants decreased 14.98% or $80,405 to reflect ongoing reductions in Ontario Municipal Partnership Funding from the Province. Proposed Service Level Changes None. Minor Capital Request None. Supplementary Taxes decreased 1.59% or $12,480 based on a four year average. Investment Income increased 14.13% or $65,000 based on higher investment balances and rates earned. -Revised Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $775,385 $612,100 $624,340 $636,830 2

145 Total Finance Charges/Reserves $4,891,284 $4,885,997 $4,998,370 $5,113,330 Total Net Internal Service Charges ($897,600) ($709,100) ($723,280) ($737,750) Total Expenditures $4,769,069 $4,788,997 $4,899,430 $5,012,410 Total Revenues ($1,779,605) ($1,751,720) ($1,713,090) ($1,685,400) Net Levy $2,989,464 $3,037,277 $3,186,340 $3,327,010 Key Service Indicators - Not Applicable. 3

146 4

147 Non-Program Draft Tax Supported Operating by Object Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 13,949 (150,000) (150,000) Purchased Services 854,462 1,043, , ,100 (17.65%) (163,285) Transfer To Others Total Operating Costs 868,411 1,043, , ,100 (21.06%) (163,285) Finance Charges/Reserves Finance Charges 590, , , ,000 Reserves 5,201,803 4,309,919 4,323,284 4,317,997 (0.12%) (5,287) Total Finance Charges/Reserves 5,792,349 4,708,180 4,891,284 4,885,997 (0.11%) (5,287) Net Internal Service Charges Insurance (903,487) (940,400) (940,400) (741,400) (21.16%) 199,000 Support Services 40,100 42,800 42,800 32,300 (24.53%) (10,500) Total Net Internal Service Charges (863,387) (897,600) (897,600) (709,100) (21.00%) 188,500 Total Expenditures 5,797,373 4,854,514 4,769,069 4,788, % 19,928 Revenues Revenue Sources Grants (631,300) (536,700) (536,605) (456,200) (14.98%) 80,405 User Fees (1,606) (93,985) Supplementary Taxes (752,641) (307,239) (783,000) (770,520) (1.59%) 12,480 Investment Income (441,529) (255,701) (460,000) (525,000) 14.13% (65,000) Total Revenue Sources (1,827,076) (1,193,625) (1,779,605) (1,751,720) (1.57%) 27,885 Total Revenues (1,827,076) (1,193,625) (1,779,605) (1,751,720) (1.57%) 27,885 Net Levy 3,970,297 3,660,889 2,989,464 3,037, % 47,813 Base General Levy by Object (pages)

148 The District Municipality of Muskoka Tax Supported Operating & Capital Public Works Administration Page No. Public Works Administration Net Levy Summary 1 Public Works Administration Summary 2-5 Service Level Change 6-7

149

150 Draft Tax Supported Net Levy Summary Public Works Administration Run Date: 13/12/17 1:47 PM 2016 / / YTD Annualized Service Level Amendments Percentage Dollar Actuals Actuals Changes Changes Requested Change Change Public Works Administration Engineering Support (1) 67,739 Design/Survey 63, ,497 45,793 45,000 (1.73%) (793) Special Development 125, , ,864 Subtotal 63, ,236 45, , , % 125,071 Total Public Works Administration 63, ,236 45, , , % 125,071 Base TS Net Levy Summary (page) 1

151 Department Division Program Strategic Priority Public Works Administration Public Works Administration Governance 2.2 Continue to comply with legislative and program requirements, and report on program achievements and improvements. Purpose To provide administrative and engineering support for ongoing operations and for management and design of capital projects as they relate to Roads, Water, Wastewater, Hauled Sewage and Solid Waste Services. This function is mostly recoverable from a combination of internal recoveries charged to the operating budgets based on percentage of time devoted to each activity and to specific capital projects for engineering, design and survey work performed. Top Objective Not Applicable. Significant ary Items vs. Base s Personnel increased % or $98,945 for negotiated wage and projected benefit costs, including Service Level Changes as referenced below. Employee Related Expenses increased 7.87% or $5,460 primarily $10,000 for Courses, partly offset by decrease in Memberships/Subscriptions. Material & Supplies decreased 46.76% or $18,235 for Operating Supplies and for one-time furniture purchase from the prior year. Purchased Services increased % or $74,950 primarily for Inspection costs as referenced in the Service Level Change under Special Development. Fleet decreased 23.31% or $2,750 based on projected usage. Support Services increased 17.51% or $25,501 mainly for increased GIS and Computer Services and for reduced Engineering Administration Recoveries. User Fees increased $58,830 primarily due to Service Level Changes for the new Special Development recoveries of $48,830 and for Design/Survey fees. Proposed Service Level Changes Operating: 1.00 FTE Manager, Development Engineering to start March 1, and additional cost for increased inspection totalling $174,694, offset by User Fees Cost Recovery ($48,830). Net Service Level Change of $125,864. Capital: 1.00 FTE Engineering Design Technician 2 to start April 1, $66,718, offset by Recovery from Capital Projects ($66,718). Net Service Level Change of $0. Minor Capital Request None. 2

152 -Revised Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $179,333 $340,453 $347,260 $354,210 Total Finance Charges/Reserves $1,800 $1,830 $1,870 $1,910 Total Net Internal Service Charges ($133,840) ($111,089) ($113,310) ($115,580) Total Expenditures $47,293 $231,194 $235,820 $240,540 Total Revenues ($1,500) ($60,330) ($61,540) ($62,770) Net Levy $45,793 $170,864 $174,280 $177,770 Key Service Indicators Not Applicable. 3

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154 Public Works Administration Draft Tax Supported Operating by Object Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 20, ,121 45,793 97, , % 98,945 Employee Related Expenses 74,680 60,860 69,340 74, % 5,460 Materials & Supplies 14,108 10,021 39,000 1,765 20,765 (46.76%) (18,235) Purchased Services 73,659 91,698 25,200 75, , % 74,950 Total Operating Costs 183, , , , , % 161,120 Finance Charges/Reserves Finance Charges Reserves (11,271) 1,300 1,300 1, % 30 Total Finance Charges/Reserves (10,721) 1,916 1,800 1, % 30 Net Internal Service Charges Fleet 23,145 5,700 11,800 9,050 (23.31%) (2,750) Support Services (113,509) (48,114) (145,640) (120,139) (17.51%) 25,501 Total Net Internal Service Charges (90,364) (42,414) (133,840) (111,089) (17.00%) 22,751 Total Expenditures 82, ,202 47, , , % 183,901 Revenues Revenue Sources User Fees (7,722) (14,376) (48,830) (58,830) (58,830) Application Fees/Permits (947) (590) (1,500) (1,500) Service Charge Municipal (9,827) Total Revenue Sources (18,496) (14,966) (1,500) (48,830) (60,330) 3,922.00% (58,830) Total Revenues (18,496) (14,966) (1,500) (48,830) (60,330) 3,922.00% (58,830) Net Levy 63, ,236 45, , , % 125,071 Base General Levy by Object (pages)

155 Service Level Change Worksheet Department: Engineering & Public Works Division: Special Development SECTION A - GENERAL PROGRAM INFORMATION Existing Program: Program Description: New Program: Program: Justifications: Health & Safety Mandated Program Council Initiative Department Initiative Each year EPW formally comments on over 450 applications for variances, site plans, severances, subdivisions and condominium approvals. The District has experienced challenges relating to the timeliness of processing Development Applications and retained a consultant to make recommendations for improvement to the overall process. Based on these recommendations, the addition of 1.00 FTE Manager, Development Engineering is being proposed to provide oversight, review applications and liase with Area Municipalities, retain inspection services and implement user fees for cost recovery. Proposed Start Date: March 1, Meeting: October 18, Report: PW Resolution: R95/-PW SECTION B - FINANCIAL IMPACT SECTION C - DESCRIPTION OF RESOURCES REQUIRED 2019 Staffing: (Part Year) (Annualized) FTE: 1.00 ed: $ 97,659 Annualized: $ 117,191 Gross Expenditures: Permanent x or Temporary Salaries & Benefits $97,659 $117,191 $119,535 Full-Time x or Part-Time Supplies & Operating Costs $2,035 $2,035 $5,675 Capital Expenditures Other $75,000 $75,000 $75,000 Supplies & Operating Costs: Total Expenditures $174,694 $194,226 $200,210 : Computer Purchase $1,765 : Cell Phone $270 Revenues (By Source): 2019: Computer Services Internal $5,345 User Fees Cost Recovery ($48,830) ($58,596) ($119,535) 2019: Cell Phone $330 Capital: Total Revenues ($48,830) ($58,596) ($119,535) Other: Inspection Costs $75,000 NET IMPACT $125,864 $135,630 $80,675 5 SLC-Special Development.xlsx 6

156 Service Level Change Worksheet Department: Engineering & Public Works Division: Design SECTION A - GENERAL PROGRAM INFORMATION Existing Program: Program Description: New Program: The Engineering Design Tech 2 position includes the responsibility to provide assistance with the design and overall administration of assigned capital projects and is 100% charged to capital Program: Capital projects with no net levy impact. The current forecast for water and wastewater projects that relate Justifications: Health & Safety to the Engineering Services Division is $9.9 million in with an additional 5-year forecast of $24.9 million. The addition of this position will result in savings related to Engineering Consultant Mandated Program fees. Council Initiative Department Initiative Proposed Start Date: April 1, Meeting: August 23, Report: PW Resolution: R71/-PW SECTION B - FINANCIAL IMPACT SECTION C - DESCRIPTION OF RESOURCES REQUIRED 2019 Staffing: (Part Year) (Annualized) FTE: 1.00 ed: $ 66,718 Annualized: $ 88,957 Gross Expenditures: Permanent x or Temporary Salaries & Benefits Full-Time x or Part-Time Supplies & Operating Costs Capital Expenditures $66,718 $88,957 $90,736 Other Supplies & Operating Costs: Total Expenditures $66,718 $88,957 $90,736 Revenues (By Source): Capital Project Financing ($66,718) ($88,957) ($90,736) Capital: Total Revenues ($66,718) ($88,957) ($90,736) Other: NET IMPACT $0 $0 $0 6 SLC-Design.xlsx 7

157 The District Municipality of Muskoka Tax Supported Operating & Capital Transportation Transportation Net Levy Summary.. 1 Transportation - Roads Summary 2-5 Roads Page No. Traffic 6-9 Roads - Paved Structures - Bridges & Culverts Maintenance & Drainage Stormwater Management Winter Control Roads Financing and Administration Roads Capital and Port Carling Locks Net Levy Summary 33 Port Carling Locks Summary Port Carling Locks Capital and 39

158

159 Standing Committee Amendments January 17-19, Draft Tax Supported Net Levy Summary Transportation - Roads Run Date: 24/01/18 11:03 AM 2016 / / YTD Annualized Service Level Amendments Percentage Dollar Actuals Actuals Changes Changes Requested Change Change Transportation - Roads Traffic 996,176 1,002,950 1,137,835 1,130,859 (0.61%) (6,976) Roads - Paved 1,129,820 1,376,491 1,243,756 1,255, % 11,722 Structures - Bridges & Culverts 488, , , ,486 (8.72%) (43,600) Maintenance & Drainage 732, , , , % 68,450 Stormwater Management 367, , ,082 10, , % 2,911 Winter Control 4,318,048 3,915,046 4,131,604 30,000 4,170, % 38,965 Roads Financing and Administration 16,646,872 16,783,707 16,796,043 17,111, % 315,363 Subtotal 24,680,352 24,022,490 24,902,541 10,000 30,000 25,289, % 386,835 Total Transportation - Roads 24,680,352 24,022,490 24,902,541 10,000 30,000 25,289, % 386,835 Comm of Whole TS Net Levy Summary (page) Trans 1

160 Department Division Program Strategic Priorities Transportation Roads Summary Infrastructure 4.1 Provide and maintain a safe and reliable regional road network that meets the desired service requirements of Muskoka. 4.2 Collaborate with the Area Municipalities to complete a connected and safe regional active transportation network as envisioned in our Active Transportation Strategy. 4.6 Collaborate with the Area Municipalities to plan and complete joint infrastructure projects in a coordinated manner. Purpose To reconstruct, rehabilitate and maintain roads and bridges throughout The District Municipality of Muskoka. Top Four Objectives 1. To provide maintenance operations on The District Municipality of Muskoka roadways at a level equal to or exceeding safety and legislated requirements through contracted service or through agreements with Area Municipalities. 2. To undertake a yearly road Needs Study (50% of roads per year) including traffic counting to inform the budget process. 3. To undertake Biennial Bridge inspections as required by Legislation. 4. To undertake Construction activities on roads and bridges as determined by annual Capital approval. Significant ary Items vs. Base s The Draft Operating reflects an increase of 1.43% or $356,835 in the levy required to support the Roads program. The following program narratives provide details of the increase. Proposed Service Level Changes Rain barrel program $10,000 Minor Capital Request None. -Revised Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $8,557,481 $8,642,275 $8,815,120 $8,991,420 Total Finance Charges/Reserves $15,631,000 $15,990,513 $16,358,295 $16,734,536 Total Net Internal Service Charges $821,760 $748,588 $763,560 $778,830 Total Expenditures $25,010,241 $25,381,376 $25,936,975 $26,504,786 Total Revenues ($107,700) ($122,000) ($124,440) ($126,930) Net Levy $24,902,541 $25,259,376 $25,812,535 $26,377,856 2

161 Key Service Indicators # of kms roadway reconstructed/ rehabilitated or planned # of lane kms maintained year-round 1,477 1,477 1,477 1,477 # of bridges reconstructed/rehabilitated

162 4

163 Standing Committee Amendments January 17-19, Transportation - Roads Draft Tax Supported Operating by Object Run Date: 24/01/18 11:08 AM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 1,515,338 1,488,463 1,537,569 1,607, % 70,083 Employee Related Expenses 32,780 38,252 39,500 39,500 Materials & Supplies 1,022,490 1,109, , ,591 (4.31%) (38,809) Purchased Services 6,049,893 5,110,415 6,081,012 10,000 30,000 6,164, % 83,520 Transfer To Others 50 Total Operating Costs 8,620,501 7,746,560 8,557,481 10,000 30,000 8,672, % 114,794 Finance Charges/Reserves Finance Charges 46 11,748 Reserves 15,400,000 15,631,000 15,631,000 15,990, % 359,513 Total Finance Charges/Reserves 15,400,046 15,642,748 15,631,000 15,990, % 359,513 Net Internal Service Charges Fleet 211, , , ,090 (1.38%) (2,730) Insurance 190, , , ,200 (21.72%) (41,400) Support Services 386, , , ,298 (6.70%) (29,042) Total Net Internal Service Charges 788, , , ,588 (8.90%) (73,172) Total Expenditures 24,809,223 24,146,958 25,010,241 10,000 30,000 25,411, % 401,135 Revenues Revenue Sources User Fees (38,044) (36,684) (36,100) (36,100) Application Fees/Permits (77,671) (82,427) (71,600) (80,900) 12.99% (9,300) Service Charge Municipal (13,156) (5,357) (5,000) (5,000) Total Revenue Sources (128,871) (124,468) (107,700) (122,000) 13.28% (14,300) Total Revenues (128,871) (124,468) (107,700) (122,000) 13.28% (14,300) Net Levy 24,680,352 24,022,490 24,902,541 10,000 30,000 25,289, % 386,835 Comm of Whole General Levy by Object (pages) 2012 Trans 5

164 Department Division Program Strategic Priority Transportation Traffic Infrastructure 4.1 Provide and maintain a safe and reliable regional road network that meets the desired service requirements of Muskoka. Purpose To manage Traffic related functions on all District Roads (signage, traffic signals and traffic counts). Top Five Objectives 1. Coordinate annual application of pavement markings (long line, stop bars and symbols). 2. Maintain traffic regulatory, warning and information signage by replacement and post straightening as needed throughout the year. 3. Administer the District Sign By-law. 4. Collect and analyze traffic volume information and provide information to engineering staff. 5. Install and maintain traffic and pedestrian signals as well as audible pedestrian traffic signals, when required. Significant ary Items vs. Base s Personnel increased 0.6% or $2,582 for negotiated wage and projected benefit costs and a small increase in the allocation of Design Services, offset by a decrease related to the realignment of the Traffic Technicians. Materials & Supplies decreased 4.53% or $6,880, of which $12,000 is Operating Supplies, partly offset by $5,120 increase for Electricity. Proposed Service Level Changes None. Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $1,048,245 $1,042,947 $1,063,810 $1,085,090 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $89,590 $87,912 $89,670 $91,460 Total Expenditures $1,137,835 $1,130,859 $1,153,480 $1,176,550 Total Revenues $0 $0 $0 $0 Net Levy $1,137,835 $1,130,859 $1,153,480 $1,176,550 6

165 Key Service Indicators # of centreline kms painted annually # of traffic signal installations serviced # of traffic counts taken

166 8

167 Traffic Draft Tax Supported Operating by Object Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 336, , , , % 2,582 Materials & Supplies 147,108 77, , ,120 (4.53%) (6,880) Purchased Services 422, , , ,512 (0.21%) (1,000) Total Operating Costs 906, ,748 1,048,245 1,042,947 (0.51%) (5,298) Net Internal Service Charges Fleet 71,315 65,912 67,540 66,340 (1.78%) (1,200) Support Services 18,759 21,130 22,050 21,572 (2.17%) (478) Total Net Internal Service Charges 90,074 87,042 89,590 87,912 (1.87%) (1,678) Total Expenditures 996, ,790 1,137,835 1,130,859 (0.61%) (6,976) Net Levy 996, ,790 1,137,835 1,130,859 (0.61%) (6,976) Base General Levy by Object (pages)

168 Department Division Program Strategic Priority Transportation Roads - Paved Infrastructure 4.1 Provide and maintain a safe and reliable regional road network that meets the desired service requirements of Muskoka. Purpose - To carry out maintenance operations on The District Municipality of Muskoka roadways at a level equal to or exceeding the minimum roadway maintenance standards as set out by the Province. Top Four Objectives 1. To provide timely road sweeping services in the spring and as necessary throughout the summer. 2. To patch potholes and pavement edge breakage in a timely manner and provide crack sealing services as needed from time to time. 3. To provide shoulder grading and shoulder gravel (at shoulder drop offs). 4. To undertake minor road base repairs. Significant ary Items vs. Base s Personnel increased 6.79% or $6,338 for negotiated wage and projected benefit costs, as well for the allocation of resources based on actual activities performed. Purchased Services increased 0.59% or $6,600 for Contracted Services. Proposed Service Level Changes None. Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $1,216,066 $1,229,054 $1,253,640 $1,278,710 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $27,690 $26,424 $26,950 $27,490 Total Expenditures $1,243,756 $1,255,478 $1,280,590 $1,306,200 Total Revenues $0 $0 $0 $0 Net Levy $1,243,756 $1,255,478 $1,280,590 $1,306,200 Key Service Indicators # of lane kms maintained year-round 1,477 1,477 1,477 1,477 # of lane kms patrolled and inspected 1,477 1,477 1,477 1,477 10

169 Roads - Paved Draft Tax Supported Operating by Object Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 74,562 45,937 94, , % 6,388 Materials & Supplies 2,336 2,336 8,000 8,000 Purchased Services 1,031,287 1,076,838 1,114,000 1,120, % 6,600 Total Operating Costs 1,108,185 1,125,111 1,216,066 1,229, % 12,988 Net Internal Service Charges Fleet 21,635 7,902 25,850 25,540 (1.20%) (310) Support Services 1, (51.96%) (956) Total Net Internal Service Charges 21,635 7,902 27,690 26,424 (4.57%) (1,266) Total Expenditures 1,129,820 1,133,013 1,243,756 1,255, % 11,722 Net Levy 1,129,820 1,133,013 1,243,756 1,255, % 11,722 Base General Levy by Object (pages)

170 Department Division Program Strategic Priority Transportation Structures - Bridges & Culverts Infrastructure 4.1 Provide and maintain a safe and reliable regional road network that meets the desired service requirements of Muskoka. Purpose To carry out maintenance operations on The District Municipality of Muskoka bridges and culverts at a level equal to or exceeding the minimum roadway maintenance standards as set out by the Province. Top Three Objectives 1. To ensure the continuous flow of surface water through bridges and culverts within the road system. 2. To ensure all bridge decks are swept and cleaned in the spring of the year. 3. To continue to review and act on reports with respect to the results of the Municipal Structure Inventory and Inspection and other in-house inspections in regards to necessary repairs and improvements. Significant ary Items vs. Base s Personnel increased 23.87% or $9,336 for negotiated wage and projected benefit costs, as well as for the allocation of resources based on actual activities performed. Materials & Supplies decreased 11.66% or $4,420 for Operating Supplies of $5,000 and increased Electricity of $580. Purchased Services decreased 12.3% or $51,300 for Contracted Services. Fleet increased 88.42% or $3,740 to reflect historical activity. Proposed Service Level Changes None. Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $494,016 $447,632 $456,580 $465,710 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $6,070 $8,854 $9,030 $9,210 Total Expenditures $500,086 $456,486 $465,610 $474,920 12

171 Total Revenues $0 $0 $0 $0 Net Levy $500,086 $456,486 $465,610 $474,920 Key Service Indicators # of structures greater than 3 metres # of culverts replaced or relined (Operations only (not construction) 300mmm 1800mm)

172 14

173 Structures - Bridges & Culverts Draft Tax Supported Operating by Object Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 41,182 42,474 39,116 48, % 9,336 Materials & Supplies 5,654 6,079 37,900 33,480 (11.66%) (4,420) Purchased Services 432, , , ,700 (12.30%) (51,300) Total Operating Costs 479, , , ,632 (9.39%) (46,384) Net Internal Service Charges Fleet 9,416 6,718 4,230 7, % 3,740 Support Services 4 1, (51.96%) (956) Total Net Internal Service Charges 9,420 6,718 6,070 8, % 2,784 Total Expenditures 488, , , ,486 (8.72%) (43,600) Net Levy 488, , , ,486 (8.72%) (43,600) Base General Levy by Object (pages)

174 Department Division Program Strategic Priority Transportation Maintenance & Drainage Infrastructure 4.1 Provide and maintain a safe and reliable regional road network that meets the desired service requirements of Muskoka. Purpose To provide maintenance operations on The District Municipality of Muskoka roadways at a level equal to or exceeding safety and legislated requirements Top Three Objectives 1. To undertake mechanical roadside brushing and mowing operations as needed to ensure good visibility and good drainage within the District Road Allowance. 2. To undertake guide rail repair and maintenance, as required. 3. To undertake tree removal on District roads to ensure safety and improved visibility. Significant ary Items vs. Base s Personnel increased 16.51% or $12,876 for negotiated wage and projected benefit costs, as well as for the allocation of resources based on actual activities performed. Purchased Services increased 8.66% or $58,400 for Contracted Services. Proposed Service Level Changes None. Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $756,985 $828,261 $844,830 $861,730 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $18,150 $15,324 $15,630 $15,940 Total Expenditures $775,135 $843,585 $860,460 $877,670 Total Revenues $0 $0 $0 $0 Net Levy $775,135 $843,585 $860,460 $877,670 Key Service Indicators # of lane kms brushed # of lane kms road side mowing 1,477 1,477 1,477 1,477 16

175 Maintenance & Drainage Draft Tax Supported Operating by Object Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 86, ,377 77,985 90, % 12,876 Materials & Supplies 13,418 4,682 5,000 5,000 Purchased Services 615, , , , % 58,400 Total Operating Costs 715, , , , % 71,276 Net Internal Service Charges Fleet 17,503 36,259 15,400 14,440 (6.23%) (960) Support Services 49 2, (67.85%) (1,866) Total Net Internal Service Charges 17,503 36,308 18,150 15,324 (15.57%) (2,826) Total Expenditures 732, , , , % 68,450 Net Levy 732, , , , % 68,450 Base General Levy by Object (pages)

176 Department Division Program Strategic Priority Transportation Stormwater Management Infrastructure 4.4 Encourage the wise use and management of surface and groundwater resources through the most appropriate conservation and protection methods and practices and view storm water as a resource. Purpose To manage storm water assets (typically roadside ditches and catch basins) on The District of Muskoka road system to ensure adequate conveyance of storm water. Top Four Objectives 1. To adequately maintain the road drainage systems in order to control and convey surface water from road surfaces, shoulders and curb and gutter structures. 2. To prevent erosion of road shoulders and side slopes by ensuring properly constructed ditches. 3. To ensure the proper functioning of storm water catch basins and inlets, allowing for the rapid removal of surface water from roadways and road allowances (yearly cleaning program). 4. To support the District rain barrel program. Significant ary Items vs. Base s Personnel decreased 26.29% or $8,923 due to the allocation of resources based on actual activities performed, offset by increased negotiated wage and projected benefit costs. Purchased Services increased 6.06% or $16,400 due to a Service Level Change for rain barrel program of $10,000 with the remainder for Contracted Services. Net Internal Service Charges decreased 39.23% or $4,566 mainly for Fleet. Proposed Service Level Changes Rain barrel program $10,000 Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $306,442 $313,919 $320,200 $326,600 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $11,640 $7,074 $7,220 $7,360 Total Expenditures $318,082 $320,993 $327,420 $333,960 Total Revenues $0 $0 $0 $0 18

177 Net Levy $318,082 $320,993 $327,420 $333,960 Key Service Indicators # of kms of roadside ditching # of catch basins cleaned out 2,300 2,300 2,300 2,300 19

178 20

179 Stormwater Management Draft Tax Supported Operating by Object Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 16,020 7,543 33,942 25,019 (26.29%) (8,923) Materials & Supplies 3,293 6,402 2,000 2,000 Purchased Services 343, , ,500 10, , % 16,400 Transfer To Others 50 Total Operating Costs 363, , ,442 10, , % 7,477 Net Internal Service Charges Fleet 4,633 2,122 9,800 6,190 (36.84%) (3,610) Support Services 2 1, (51.96%) (956) Total Net Internal Service Charges 4,635 2,122 11,640 7,074 (39.23%) (4,566) Total Expenditures 367, , ,082 10, , % 2,911 Revenues Revenue Sources User Fees (155) Total Revenue Sources (155) Total Revenues (155) Net Levy 367, , ,082 10, , % 2,911 Base General Levy by Object (pages)

180 Service Level Change Worksheet Department: Engineering & Public Works Division: Stormwater Management SECTION A - GENERAL PROGRAM INFORMATION Existing Program: Program Description: New Program: Program: Justifications: Rain Barrel Program Health & Safety Mandated Program Council Initiative Department Initiative To provide a rain barrel program in support of downspout disconnections and to enhance stormwater retention, re-use and quality throughout the District of Muskoka. Proposed Start Date: Approval Meeting: September 20, Report: PW-9--4 Resolution: R91/-PW SECTION B - FINANCIAL IMPACT SECTION C - DESCRIPTION OF RESOURCES REQUIRED 2019 Staffing: (Part Year) (Annualized) FTE: ed: Annualized: Gross Expenditures: Permanent or Temporary Salaries & Benefits Full-Time or Part-Time Supplies & Operating Costs Capital Expenditures Other-Prime Contractor $10,000 $10,000 Prime Contractor $10,000 Total Expenditures $0 $10,000 $10,000 Revenues (By Source): Capital: None Total Revenues $0 $0 $0 NET IMPACT $0 $10,000 $10,000 Other: None 7 SLC-Stormwater.xlsx 22

181 Department Division Program Strategic Priority Transportation Winter Control Infrastructure 4.1 Provide and maintain a safe and reliable regional road network that meets the desired service requirements of Muskoka. Purpose To carry out Winter Control maintenance and associated operations on The District Municipality of Muskoka roadways at a level equal to or exceeding the minimum roadway maintenance standards as set out by the Province. Top Five Objectives 1. To reduce the hazards of winter road conditions to vehicular traffic. 2. To reduce economic losses to industry and the community by ensuring roads are maintained as per District Standards. 3. To facilitate handling of emergencies by fire, police and ambulance services during winter conditions, as necessary. 4. To manage winter maintenance activities in an economically responsible manner while ensuring Standards are met. 5. To utilize Road Salt and Winter Sand in a responsible manner, utilizing provincially accepted application rates and the strategy of the three R s Right place, Right amount and Right time of day. Significant ary Items vs. Base s Materials & Supplies decreased 4.11% or $27,750 for Operating Supplies. Purchased Services increased 1.3% or $40,020 for Contracted Services. Proposed Service Level Changes None. Minor Capital Request None. Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $4,060,984 $4,070,487 $4,151,900 $4,234,940 Total Finance Charges/Reserves $0 $0 $0 $0 Total Net Internal Service Charges $70,620 $70,082 $71,480 $72,910 Total Expenditures $4,131,604 $4,140,569 $4,223,380 $4,307,850 Total Revenues $0 $0 $0 $0 Net Levy $4,131,604 $4,140,569 $4,223,380 $4,307,850 23

182 Key Service Indicators # of lane kms maintained 1,477 1,477 1,477 1,477 # of lane kms serviced MRMC + MRMC Huntsville contract Tonnes of Salt used (MRMC + MRMC Huntsville contracts) Tonnes of Sand used (MRMC + MRMC Huntsville contracts) 6,900 (estimate based on 2015/16 season) 10,380 (estimate as above) 6,600 6,300 6,000 10,100 10,400 10,700 24

183 Standing Committee Amendments January 17-19, 3/-PW Winter Control Draft Tax Supported Operating by Object Run Date: 24/01/18 11:08 AM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 253, , , ,217 (0.90%) (2,767) Materials & Supplies 824, , , ,250 (4.11%) (27,750) Purchased Services 3,157,374 2,700,667 3,077,000 30,000 3,147, % 70,020 Total Operating Costs 4,235,179 3,848,801 4,060,984 30,000 4,100, % 39,503 Net Internal Service Charges Fleet 82,864 66,245 69,700 69,640 (0.09%) (60) Support Services (51.96%) (478) Total Net Internal Service Charges 82,869 66,245 70,620 70,082 (0.76%) (538) Total Expenditures 4,318,048 3,915,046 4,131,604 30,000 4,170, % 38,965 Net Levy 4,318,048 3,915,046 4,131,604 30,000 4,170, % 38,965 Comm of Whole General Levy by Object (pages) 2012 Trans 25

184 Department Division Program Strategic Priority Transportation Financing and Administration Infrastructure 4.1 Provide and maintain a safe and reliable regional road network that meets the desired service requirements of Muskoka. Purpose To manage The District Municipality of Muskoka s road system. Top Objective 1. Financing/Reserve contributions required to meet the construction program. Significant ary Items vs. Base s Personnel increased 9.12% or $50,591 for negotiated wage and projected benefit costs, as well as for the allocation of resources based on actual activities performed. Purchased Services decreased 25.57% or $15,600 for Consultant. Finance Charges/Reserves increased 2.3% or $359,513 in accordance with the budget guideline. Net Internal Service Charges decreased 10.88% or $65,082 primarily for reduced Insurance premiums of $41,400 and Internal Design Services of $41,912, offset in part by increased Engineering Administration charges of $26,500. Proposed Service Level Changes None. Minor Capital Request None. -Revised Proposed Projected Resource Requirements Full Time Equivalents Permanent Full Time Other Staffing Total Operating Costs $674,743 $709,975 $724,170 $738,650 Total Finance Charges/Reserves $15,631,000 $15,990,513 $16,358,290 $16,734,530 Total Net Internal Service Charges $598,000 $532,918 $543,580 $554,450 Total Expenditures $16,903,743 $17,233,406 $17,626,040 $18,027,630 Total Revenues ($107,700) ($122,000) ($124,440) ($126,930) Net Levy $16,796,043 $17,111,406 $17,501,600 $17,900,700 Key Service Indicators Not Applicable. 26

185 Roads Financing and Administration Draft Tax Supported Operating by Object Run Date: 13/12/17 1:49 PM 2016 Actuals YTD Actuals Annualized Impact Service Level Changes Amendments Requested / Percentage Change / Dollar Change Expenditures Operating Costs Personnel 707, , , , % 50,591 Employee Related Expenses 32,780 38,196 39,500 39,500 Materials & Supplies 26,124 14,938 19,500 19, % 241 Purchased Services 46,795 51,684 61,000 45,400 (25.57%) (15,600) Total Operating Costs 813, , , , % 35,232 Finance Charges/Reserves Finance Charges 46 3 Reserves 15,400,000 15,631,000 15,631,000 15,990, % 359,513 Total Finance Charges/Reserves 15,400,046 15,631,003 15,631,000 15,990, % 359,513 Net Internal Service Charges Fleet 3,740 5,220 5,300 4,970 (6.23%) (330) Insurance 190, , , ,200 (21.72%) (41,400) Support Services 368, , , ,748 (5.81%) (23,352) Total Net Internal Service Charges 562, , , ,918 (10.88%) (65,082) Total Expenditures 16,775,743 16,876,268 16,903,743 17,233, % 329,663 Revenues Revenue Sources User Fees (38,044) (36,529) (36,100) (36,100) Application Fees/Permits (77,671) (81,972) (71,600) (80,900) 12.99% (9,300) Service Charge Municipal (13,156) (5,357) (5,000) (5,000) Total Revenue Sources (128,871) (123,858) (107,700) (122,000) 13.28% (14,300) Total Revenues (128,871) (123,858) (107,700) (122,000) 13.28% (14,300) Net Levy 16,646,872 16,752,410 16,796,043 17,111, % 315,363 Base General Levy by Object (pages)

186 28

187 Capital Project Annual and Run Date: 12/7/17 9:55 AM Public Works - Roads Project Expenditures Public Works - Roads Roads Roads Construction DMM Roadway Construction Future DMM Miscellaneous Land Future GH MR 13 Kilworthy Rd to S Morrison Lk Rd 8.6 km ML MR 27 from Tom Dixon Rd N 1.5 km GB MR km W of Hwy 400 to End 2.4 km GH MR 49 from MR 13 to Bea Dale Ln 2.6 km BB MR 16 from MR 37 to MR km BB MR 15 Beaver Creek Bridge to Santa's Village R BB S Trans Corridor Phase 1 - MR 118 Grade Sepa BB S Trans Corridor Phase 2-4 km BB S Trans Corridor Phase 3 - Muskoka River Cros BB S Trans Corridor Phase 4-3 km GH MR 19 from CN Rail Crossing to Hwy 11 Overpa HV MR 3 from Lorne to Centre St LB MR 21 Fox Pt Rd Realignment at Church LB MR 39 from MR 117 to Hwy km LB MR 51 from Manitou Rd to South Ril Lk Rd 4.4 k LB MR 51 from MR 117 to Manitou Rd 2.1 km GH MR km N of Hoc Roc Riv Brg to Ennis Ba BB MR 16 from MR 118 (Wellington) to Stephens B DMM Miscellaneous Land HV MR 2 King William Rd (MR 3) to Shay Rd 700m DMM Miscellaneous Land Surveying Equipment ML MR 169 from 1.8 km N of MR 38 to MR ML MR 169 from MR 118 N to Hwy km BB MR 37 from Hwy 11 to MR 42 (Taylor) 4.1 km BB MR 15 Santa's Village Rd to Boyers Beach Rd BB MR 15 Boyers Beach Rd to MR km BB MR 118 from MR 4 to West Mall Dr 0.9 km GH MR 169 from MR 41 to North Muldrew Lk Rd ML MR 118 E of Carr Rd to Stephen Rd 1.1 km ML MR 169 from 0.7 km S of MR 38 to 1.8 km N of HV MR 2 from Hwy 11 to Silver St 0.7 km BB MR 4 from Wellington St to Meadow Heights HV MR 3 from Bridge to Hwy km HV MR 3 from Centre to West St 0.13 km HV MR 3 from West St to Bridge 0.3 km GH MR 6 from 0.7 km E of Conservation Rd to MR 2 PY Open Projects * Annual Year Total 2028 to 2037 *This column does not tie to variance reports as numbers reflect active projects. Closed projects have been removed from this report. Capital Capital No Project $$ 29

188 Capital Project Annual and Run Date: 12/7/17 9:55 AM Public Works - Roads ML MR 7 3km N of Port Sandfield Bridge to Joseph ML MR 7 from Joseph River Bridge to MR km ML MR 7 from MR 28 Northerly 3.0 km ML MR 7 fr 3km N of MR 28 to Musk/PS Bndry 2.7k GB MR 11 from Lake Joseph Rd to Seguin Twp GH MR 169 from N Muldrew Lk to Sniders Bay Rd DMM Road Base Improvement & Stabilization DMM Road Base Improvement & Stabilization Futur BB MR 37 from Taylor to Ida St 400m BB MR 37 from Mary St to Ida St 185m BB MR 37 from Ida St to Monck Dr 565m BB MR 37 from Ann St to Monck Dr 315m ML MR 30 Walkers Pt Rd to Broadley Rd 3.7 km BB MR 118 from Hwy 11 to 400m N. of MR k ML MR 169 from Sutton Dr to 3206 MR km ML MR 118 from Stephen Rd to PC Lock 400m DMM Road Base Improvement & Stabilization DMM Culvert Replacement Program Future GH MR 6 Rehab Gartersnake River Bridge # GB MR 5 Port Severn Bridge East # HV MR 2 Locks Bridge # DMM Minor Structure Rehab Future DMM Major Structure Rehab Future ML MR 118 Indian River Bridge Tail Locks GH MR 41 Concrete Repairs to Soffit & Abutment # HV Rehab Thunder Bridge # ML MR 169 Repair Concrete Abutments, Deck & W GH MR 13 Kahshe River Bridge Rehab # GH MR 17 Hoc Roc River Bridge Rehab # ML MR 7 Port Sandfield Bridge # BB MR 16 Kelvin Grove Park Bridge/Underpass # DMM Guiderail Repairs on Various Bridges BB MR 16 Shiers Bridge Rehab # HV MR 23 Canal Bridge # BB MR 118 CNR Underpass Repair Wingwalls & Ab BB MR 42 Muskoka River Bridge # HV MR 2 Big East River Bridge # HV MR 3 Muskoka River Bridge # ML MR 3 Rosseau River Bridge # ML MR 169 Bala Creek Bridge Rehab # GB MR 34 White's Falls Bridge Rehab # GB MR 34 Culvert Repl # & ML MR 169 Black Lk Tributary Culvert CSP Repl #1 PY Open Projects * Annual Year Total 2028 to 2037 *This column does not tie to variance reports as numbers reflect active projects. Closed projects have been removed from this report. Capital Capital No Project $$ 30

189 Capital Project Annual and Run Date: 12/7/17 9:55 AM Public Works - Roads BB MR 118 / Beaver Creek Culvert Reline & Repl B DMM Culvert Relining Future BB MR 118 Culvert End Scour (Perch) & Concrete R BB MR 14 Kawpakwakog Twin Culverts Repl # GH MR 19 S Beaver Creek Twin Culvert Repl # HV MR 10 Undermining Culvert Outlet # HV MR 2 Reinforced Concrete Repairs # DMM Culvert Replacement Program DMM Minor Structure Rehab DMM Culvert Relining ML MR 118 Indian River Bridge Rehab # GH MR 13 Signals & Gates at CN Crossing 1.7 km ML MR 169 Pedestrian Crossover at Portage Street LB Dorset Bridge Signal Upgrades ML PC Traffic Light Installation (Tim Horton) GB MR 11 Drainage - Mactier Asphalt Surfacing Asphalt Surfacing Future LB MR 8 from Hwy 60 to 1.5 km E of Upper Walker ML MR 30 from Hwy 169 to Walker's Pt Rd 2.9 km ML MR 4 from Shea Rd to MR km LB MR 2 North Burnt Island Rd N'ly 3.1 km BB MR 17 from Ennis Bay Rd to Muskoka Brewery Micro Surfacing Microsurfacing Future DMM Microsurfacing Emulsion Surfacing (High Float) Emulsion Surfacing Future ML MR 26 from Eveleigh Rd to Mortimer's Pt Rd GH MR 13 from Clipsham Rd to Kilworthy Rd 2 km GH MR 6 from Halls Rd to Black River Rd 5 km ML MR 47 4 km E of Butter & Egg Rd to Houston Rd Emulsion Surfacing (Slurry Seal) GH MR 6 from MR 20 South'ly to Halls Rd 4.3 km GH MR 13 from MR 19 to S Morrison Lk Rd 6.3 km LB MR 9 from MR 2 to White House Rd 3.8 km LB MR 8 from E Oxbow Rd 2.5 km N'ly Non-Tangible Capital DMM Environmental Assessment for W Transportat DMM Roads Classification Review HV Repl Retaining Wall Chaffey St HV DMM Miscellaneous Gravel Shoulder Improvement DMM Miscellaneous Gravel Shoulder Improvement PY Open Projects * Annual Year Total 2028 to 2037 *This column does not tie to variance reports as numbers reflect active projects. Closed projects have been removed from this report. Capital Capital No Project $$ 31

190 Run Date: 12/7/17 9:55 AM Capital Project Annual and Public Works - Roads DMM Miscellaneous Gravel Shoulder Improvement LB MR 51 Echo Lake Bridge Repair # GB MR 34 Big Chute HGS - 2 Sluice Channel Repa BB MR 16 Silver Bridge # GB MR 5 PS Bridge West Repair Retaining Walls # GH MR 6 Coopers Falls Bridge Repair # BB MR 4 Swords Bridge Repair # DMM Bridge & Culvert Inspections (OSIM) DMM Bridge & Culvert Inspections Future (OSIM) BB MR 16 Pre Muskoka River Crossing Bridge # LB MR 9 Lot 26, Conc 2/3 Bridge # BB MR 14 Crockford Twin Culverts Underwater Insp DMM Various Bridge Guiderail Repairs ML PC Traffic Study - Indian River Bridge to Armstro DMM Miscellaneous Guiderail Replacements DMM Miscellaneous Guiderail Replacements Future DMM Miscellaneous Guiderail Replacements Close Once Final Transactions Posted GH MR 13 from MR 19 to S Morrison Lk Rd 6.3 km ML MR 169 Rehab Moon River Bridge # ML MR 169 Rehab Moon River Bridge # GH MR 13 Replace Jevins Creek Bridge # GB MR 34 Repair Concrete Abutments & Deck # DMM Minor Structure Rehab LB MR 39 Dorset Bridge Rehab # ML MR 118 Indian River Bridge Repair # DMM Culvert Relining Deferred Projects - Roads GB MR 33 from Hwy 400 E 4.6 km ML MR 27 from MR 118 to Tom Dixon Rd 0.3 km LB MR 117 from Paint Lk Bridge to Hwy km BB MR 118 from West Mall Dr to BB/ML Bndry ML MR 24 Rehab Dee Bank Bridge # ML MR 29 Acton Island Bridge Rehab # ML MR 169 CPR Subway Rehab # PY Open Projects * Annual Year Total Project Expenditures 21,948,514 17,257,600 16,542,100 16,529,800 17,684,100 17,310,800 17,304,400 16,636,700 17,552,000 16,705,800 17,661, ,185, ,689,900 Total 2028 to 2037 Project Financing Financing From Own Funds (21,241,414) (17,257,600) (16,542,100) (16,529,800) (17,684,100) (17,310,800) (17,229,400) (16,636,700) (17,437,900) (16,589,500) (17,661,700) (170,879,600) (207,689,900) Debentures Grants External Sources (707,100) (75,000) (114,100) (116,300) (305,400) Total Project Financing (21,948,514) (17,257,600) (16,542,100) (16,529,800) (17,684,100) (17,310,800) (17,304,400) (16,636,700) (17,552,000) (16,705,800) (17,661,700) (171,185,000) (207,689,900) *This column does not tie to variance reports as numbers reflect active projects. Closed projects have been removed from this report. Capital Capital No Project $$ 32