Picture courtesy of Ingrid Saaliste Budget

Transcription

1 Picture courtesy of Ingrid Saaliste 2015 Budget

2 THE CORPORATION OF TOWNSHIP OF GEORGIAN BAY 2015 OPERATING AND CAPITAL BUDGETS TABLE OF CONTENTS BUDGET DOCUMENTS: PAGE NO. 1. By-law and Schedules: 1 2. Budget Summaries: 11 Reserve and Reserve Fund Summary Full Time Employee (FTE) Summary Ontario Regulation 284/09 Report 3. Approved Details by Department Capital Budget Project Details Department Business Plans Budget Presentations 127 Draft Ver. 1 Jan. 16, 2015 Committee Draft Ver. 2 Feb. 9, 2015 Council

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4 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Feb 03, 2015 Time : 3:16 pm For Period Ending 31-Dec-2015 OPERATING SUMMARY Consolidated Budget - By-law # (Schedule A) TOTAL 2014 TOTAL V2 VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 V BV TO 2015 V2 REVENUE GENERAL GOVERNMENT (1,130,900) (1,068,966) (1,087,800) 43,100 (3.81) COUNCIL (24,200) (27,209) (23,600) 600 (2.48) ADMINISTRATION (162,916) (247,876) (180,467) (17,551) FINANCIAL SERVICES (125,845) (107,577) (97,755) 28,090 (22.32) PROTECTION SERVICES (103,600) (55,894) (93,000) 10,600 (10.23) DEVELOPMENT SERVICES (701,409) (565,171) (649,805) 51,604 (7.36) OPERATIONS - PUBLIC WORKS (396,816) (509,256) (452,800) (55,984) OPERATIONS - PARKS, REC. & FACILITIES (150,615) (140,015) (161,733) (11,118) 7.38 TAXATION (5,221,559) (5,280,164) (5,395,017) (173,458) 3.32 Total REVENUE (8,017,860) (8,002,129) (8,141,977) (124,117) 1.55 EXPENSE GENERAL GOVERNMENT 1,682, ,194 1,744,062 61, COUNCIL 246, , ,611 3, ADMINISTRATION 831, , ,220 23, FINANCIAL SERVICES 722, , ,206 83, PROTECTION SERVICES 701, , , DEVELOPMENT SERVICES 1,384,796 1,280,259 1,347,945 (36,851) (2.66) OPERATIONS - PUBLIC WORKS 1,254,078 1,349,959 1,291,000 36, OPERATIONS - PARKS, REC. & FACILITIES 1,193,448 1,094,232 1,144,606 (48,842) (4.09) Total EXPENSE 8,017,860 6,933,642 8,141, , Total OPERATING 0 (1,068,487) 0 (0) (100.00) Total Surplus (-)/Deficit 0 (1,068,487) 0 (0) (100.00) 2

5 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Feb 03, 2015 Time : 3:18 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL V2 VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 V BV TO 2015 V2 GENERAL GOVERNMENT Operational Revenue General Government (1,130,900) (1,068,966) (1,087,800) 43,100 (3.81) Total Operational Revenue (1,130,900) (1,068,966) (1,087,800) 43,100 (3.81) Operational Expenditures General Government 1,682, ,194 1,744,062 61, Total Operational Expenditures 1,682, ,194 1,744,062 61, Total GENERAL GOVERNMENT 552,044 (125,772) 656, , COUNCIL Operational Revenue Council (24,200) (27,209) (23,600) 600 (2.48) Total Operational Revenue (24,200) (27,209) (23,600) 600 (2.48) Operational Expenditures Council 246, , ,611 3, Total Operational Expenditures 246, , ,611 3, Total COUNCIL 222, , ,011 4, ADMINISTRATION Operating Revenue CAO 0 (17,548) Clerks (135,000) (197,412) (100,450) 34,550 (25.59) HR/ Health and Safety 0 0 (11,500) (11,500) 0.00 Community Support Services 0 0 (31,517) (31,517) 0.00 Economic Development (27,916) (32,916) (37,000) (9,084) Total Operating Revenue (162,916) (247,876) (180,467) (17,551) Operating Expenditures CAO 194, , ,550 1, Clerks 300, , ,791 (60,257) (20.08) HR/ Health and Safety 118, , ,247 19, Community Support Services ,784 66, Economic Development 218, , ,848 (4,244) (1.95) Total Operating Expenditures 831, , ,220 23, Total ADMINISTRATION 668, , ,753 6, FINANCIAL SERVICES Operational Revenue Finance (125,845) (107,577) (97,755) 28,090 (22.32) Total Operational Revenue (125,845) (107,577) (97,755) 28,090 (22.32) 3

6 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Feb 03, 2015 Time : 3:18 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL V2 VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 V BV TO 2015 V2 Operational Expenditures Finance 510, , ,402 54, Information Technology 211, , ,804 28, Total Operational Expenditures 722, , ,206 83, Total FINANCIAL SERVICES 596, , , , PROTECTION SERVICES Operational Revenue Fire Department (91,000) (42,285) (81,000) 10,000 (10.99) By-Law Enforcement (12,600) (13,609) (12,000) 600 (4.76) Total Operational Revenue (103,600) (55,894) (93,000) 10,600 (10.23) Operational Expenditures Fire Department 550, , ,519 (4,797) (0.87) Emergency Management 14,986 12,305 15, Fire Association 21,100 12,193 21, By-Law Enforcement 115, , ,545 4, Total Operational Expenditures 701, , , Total PROTECTION SERVICES 598, , ,327 11, DEVELOPMENT SERVICES Operational Revenues Building Dept. (479,600) (412,051) (481,100) (1,500) 0.31 Environmental Re-Inspections 0 (1,064) Planning (221,809) (152,055) (168,705) 53,104 (23.94) Total Operational Revenues (701,409) (565,171) (649,805) 51,604 (7.36) Operational Expenditures Building Dept. 575, , ,012 43, Environmental Re-Inspections 65,195 59,364 67,715 2, Planning 743, , ,218 (82,511) (11.09) Total Operational Expenditures 1,384,796 1,280,259 1,347,945 (36,851) (2.66) Total DEVELOPMENT SERVICES 683, , ,140 14, OPERATIONS - PUBLIC WORKS Operational Revenue Roads - External (7,000) (5,252) (7,000) Roads - Township (600) (9,427) (1,900) (1,300) Roads - District (354,716) (457,812) (409,000) (54,284) Waste Management - District (31,000) (31,905) (31,000) Lagoons - District (1,000) (1,455) (1,000) Cemetery (2,500) (3,405) (2,900) (400) 16.00

7 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Feb 03, 2015 Time : 3:19 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL V2 VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 V BV TO 2015 V2 Total Operational Revenue (396,816) (509,256) (452,800) (55,984) Operational Expenditures Roads - External 3,621 3,868 4, Roads - Township 826, , ,278 (17,518) (2.12) Roads - District 348, , ,768 47, Roads - First Nations 14,236 13,823 15,648 1, Sidewalks 7,111 10,044 9,335 2, Roads - Mechanic 27,599 32,162 28, Waste Management - District 11,912 2,797 12, Lagoons - District 522 1, Cemetery 13,461 9,403 14,541 1, Total Operational Expenditures 1,254,078 1,349,959 1,291,000 36, Total OPERATIONS - PUBLIC WORKS 857, , ,200 (19,063) (2.22) OPERATIONS - PARKS, REC. & FACILITIES Operational Revenue Administration Building 0 (217) PR&F Administration 0 (1,100) (1,100) (1,100) 0.00 Recreation Programs (67,076) (43,099) (70,407) (3,331) 4.97 MacTier Arena (29,000) (48,288) (33,950) (4,950) Baxter Ward Community Centre (4,700) (7,118) (6,500) (1,800) Honey Harbour Park Landing (33,384) (29,246) (33,076) 308 (0.92) Port Severn Public Park (4,255) (720) (4,500) (245) 5.75 Bressette House (7,200) (6,700) (7,200) MacTier Library (5,000) (3,527) (5,000) Total Operational Revenue (150,615) (140,015) (161,733) (11,118) 7.38 Operational Expenditures Administration Building 189, , ,184 (72,502) (38.22) Community Services Building 25,966 22,366 25,710 (256) (0.99) PR&F Administration 115,105 99, ,560 2, Recreation Programs 162, , ,139 5, Ball Fields 17,211 11,171 23,795 6, MacTier Arena 252, , ,954 3, Public Beaches 12,259 13,487 14,097 1, Baxter Ward Community Centre 157, , ,939 12, Honey Harbour Park Landing 54,059 54,833 69,432 15, Public Parks 53,681 10,035 46,801 (6,880) (12.82) Port Severn Public Park 86,902 55,584 68,935 (17,967) (20.68) Bressette House 26,542 24,825 25,842 (700) (2.64) Water Access Areas 20,767 24,880 21,791 1, Trails 3, , MacTier Library 16,075 15,302 15,721 (354) 5 (2.20) Total Operational Expenditures 1,193,448 1,094,232 1,144,606 (48,842) (4.09)

8 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Feb 03, 2015 Time : 3:19 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL V2 VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 V BV TO 2015 V2 Total OPERATIONS - PARKS, REC. & FACIL 1,042, , ,873 (59,960) (5.75) TAXATION Operational Revenue Taxation - Penalty & Int/Reg/Cert (280,000) (234,962) (250,000) 30,000 (10.71) Taxation - Lower Tier (4,868,582) (4,795,453) (5,065,809) (197,227) 4.05 Taxation - Supplementaries Lower Tier (40,000) (41,051) (40,000) Taxation - Railroad (3,209) (3,209) (3,209) Grants-in-lieu (64,455) (232,650) (71,518) (7,063) Total Operational Revenue (5,256,246) (5,307,325) (5,430,536) (174,290) 3.32 Operational Expenditures Write-offs 34,687 27,161 35, Total Operational Expenditures 34,687 27,161 35, Total TAXATION (5,221,559) (5,280,164) (5,395,017) (173,458) 3.32 Total OPERATING 0 (1,068,487) 0 (0) (100.00) Total Surplus (-)/Deficit 0 (1,068,487) 0 (0) (100.00) 6

9 Township of Georgian Bay 2015 Capital Fund Project Listing Consolidated Budget - By-law # (Schedule B) February 9, 2015 Department & Project 2014 Carry Over 2015 Request Total Sources of Funding Total Funding Reserves DC Reserve Fund Parks Reserve Fund Gas Tax Debt Tax Supported Contribution Administration - Economic Dev. Highway Signage 10,000 10,000 10,000 10,000 Total Administration - 10,000 10, ,000-10,000 Financial Services Asset Management System (Software) 8,500 12,400 20,900 20,900 20,900 IT Hardware Replacement 10,000 10,000 10,000 10,000 Total Financial Services 8,500 22,400 30, ,000 20,900-30,900 Protection Services Replace Marine Unit #3 50,000 50,000 50,000 50,000 Replace Radio Program - Digitalize 10,175 10,175 10,175 10,175 Replace By-law Vehicle B54 28,000 28,000 5,000 23,000 28,000 Transfer to Reserve - Fleet 75,000 75,000 75,000 75,000 Total Protection Services - 163, ,175 5, , ,175 Development Services Replace Jeep Liberty Truck 55 30,000 30,000 15,000 13,000 2,000 30,000 Technology Upgrades (Marmak/Vadim) 7,500 7,500 7,500 7,500 Total Development Services - 37,500 37,500 15, ,500-2,000 37,500 Operations - Public Works Transfer to Reserve - Capital Asset 80,000 80,000 80,000 80,000 Haskett's Drive - Improvements 1,440,000 1,440, ,000 1,296,000 1,440,000 Replace Tandem Snow Plow (T34 & T38 Disposal) 250, , ,000 28, ,000 Grader Tires with Rims 20,630 20,630 20,630 20,630 Hungry Bay Rd. Improvements 260, ,000 26, ,132 25, ,000 Lone Pine Rd. Slurry Seal 45,000 45,000 45,000 45,000 Stewart Lake/Bear Lake Sluice Gate Replacement 176, ,000 25, , ,000 New Streetlight - Minor's Bay Parking Lot 5,600 5,600 5,600 5,600 New Streetlight - Port Severn Fire/PW Shop Entrance 5,600 5,600 5,600 5,600 Total Public Works 1,451, ,630 2,282, , , ,762 1,321,000 28,000 2,282,830 Operations - Parks, Recreation & Facilities Honey Harbour Waterfront Development (Placeholder) 1,100,000 1,100, , ,000 1,100,000 Port Severn Park - Boat Launch 45,000 45,000 4,500 40,500 45,000 Stewart Lake Beach Pavillion 45,000 45,000 45,000 45,000 Mechanical Floor Scrubber 8,500 8,500 8,500 8,500 Honey Harbour Dock Improvements 80,000 80,000 80,000 80,000 MacTier Arena - Commercial Stove Replacements 6,000 6,000 6,000 6,000 Total Parks, Recreation & Facilities 170,000 1,114,500 1,284,500 4,500 40, , , ,000-1,284,500 TOTAL 1,629,700 2,179,205 3,808, ,700 40, ,000 71,868-1,034,937 2,301,900 30,000 3,808,905 7

10 Township of Georgian Bay Street Light Fund Consolidated Budget - By-law # (Schedule C) February 9, Total Levy 2014 Est. Actual (energy & repairs) 2015 Budget 2015 Total Levy Var. (%) 2014 Levy vs Levy Energy & Repairs Capital Transfer from Reserve Transfer to Reserve Baxter - Honey Harbour 25,002 24,200 24,926 5,600 (5,600) , % Urban Freeman - MacTier 20,956 15,200 15, ,929 21, % Rural Freeman 6,962 3,700 3, ,360 7, % Gibson 2,869 2,100 2,163 5,600 (5,600) 792 2, % All Wards - Port Severn Park 3,274 2,400 2, , % Total $ 59,063 $ 47,600 $ 49,028 $ 11,200 $ (11,200) $ 11,807 $ 60, % Notes: total levy includes an overall 3.0% increase (each area kept to 3%). 2. The 2015 total levy includes maintaining prudent financial planning incorporating money being set aside for future capital and maintenance/repairs. The estimated reserve for 2015 year end is $45,861. 8

11 TOWNSHIP OF GEORGIAN BAY GL5410 Page : PUBLIC LIBRARY BOARD BUDGET Date : Jan 13, 2015 Time : 3:31 pm For Period Ending 31-Dec-2015 TOTAL 2014 YTD PV VAR. $ VAR. % LIBRARY BOARD BUDGET ACTUAL BUDGET 2014 BV TO 2015 PV 2014 BV TO 2015 PV Operational Revenue Revenue Transfer from Reserve (6,854) 0 (3,850) 3,004 (43.83) Pay Equity Revenue (4,849) (4,849) (4,849) Transfer from Reserve Fund (5,000) 0 (5,000) Interest Earned (1,200) (1,153) (1,200) Provincial Grants (23,710) (23,695) (23,710) Federal Grants 0 (1,155) (1,155) (1,155) ILLO Recovered (150) 0 (150) Municipal Grant (135,023) (135,023) (138,776) (3,753) Fees for Services Provided (2,000) (1,880) (2,000) Fund Raising - Honey Harbour (2,000) (2,449) (2,000) Fund Raising - MacTier (1,000) (1,193) (1,000) Donations - Honey Harbour (500) (982) (500) Donations - MacTier (100) (80) (100) Fines - Honey Harbour (250) (317) (300) (50) Fines - MacTier (600) (508) (600) Donations Specified - Honey Harbour (300) (601) (300) Donations Specified - MacTier (125) (700) (125) Fines - Pt. S. (50) (41) (50) Fundraising - Pt. S. (200) (282) (200) Donations - Pt. S. (50) (21) (25) 25 (50.00) LIB User Fees & Charges (100) (412) (100) Total Revenue (184,061) (175,340) (185,990) (1,929) 1.05 Total Operational Revenue (184,061) (175,340) (185,990) (1,929) 1.05 Operational Expenditures Expenditures Wages 109, , ,141 (99) (0.09) Employer Contributions 8,799 8,328 8,732 (67) (0.76) Telephone 2,400 2,277 2, Mileage/Travel 3,000 2,247 3, Alarm Advertising (300) (60.00) Training and Development 1, , Automation Auditor 1,375 (177) 1, Insurance 2, , ILLO Recoverable Library Administration Services Maintenance-Building 6,000 5,448 6, Maintenance - Equipment 2,600 3,098 3, Hydro - Honey Harbour 3,600 (63) 3, Hydro - MacTier 2,500 2,859 2, Book Purchases - Honey Harbour 9,717 6,078 9,

12 TOWNSHIP OF GEORGIAN BAY GL5410 Page : PUBLIC LIBRARY BOARD BUDGET Date : Jan 13, 2015 Time : 3:31 pm For Period Ending 31-Dec-2015 TOTAL 2014 YTD PV VAR. $ VAR. % LIBRARY BOARD BUDGET ACTUAL BUDGET 2014 BV TO 2015 PV 2014 BV TO 2015 PV Book Purchases - MacTier 9,500 6,001 9, Book Purchases - Port Severn 5,000 2,301 5, Water Propane 2,200 3,583 3,500 1, Supplies - Office 3,000 2,333 3, IT Network - Support 6,000 5,597 6, Rent/Lease 1,100 1,100 1, Furnishing - Equipment Financial Expenses Provisions (300) (42.86) Public Internet (90) (10.71) Total Expenditures 184, , ,990 1, Total Operational Expenditures 184, , ,990 1, Total LIBRARY BOARD 0 (17,286) Total Surplus (-)/Deficit 0 (17,286)

13 2015 OPERATING & CAPTIAL BUDGET BUDGET SUMMARIES: (1) Reserve and Reserve Funds (2) Full Time Employees (3) Ontario Reg. 284/09 11

14 Estimated 2015 Budget 2015 Budget Estimated Name Dec. 31, 2014 Increase Source Decrease Utilization Dec. 31, 2015 Capital Projects Carry Over (149,201) 4,500 Capital PS Boat Launch (701) 144,000 Capital Hasketts Dr. Working Capital (703,877) (703,877) Public Works Equip (128,078) (128,078) Environment Control (388,849) (10,000) Operating Budget Capital Budget 25,000 Waste Mgt. Sluice Gate (373,849) Election (19,129) (15,000) Operating Budget Clerks (34,129) Building Fund (59,368) 15,000 Capital Budget Jeep Replace (18,368) 26,000 Operating Budget Bldg. Deficit Pit Rehabilitation (15,000) (15,000) Rural Freeman St Lighting (3,000) (3,000) Community Parade (2,028) (2,028) Sick Leave (5,214) (5,214) Admin. Improvement (9,950) (9,950) Fire (176,438) (75,000) Capital Pumper Replace (251,438) Admin. Equipment (79,041) (79,041) Prot. Inspections (47,089) 5,000 Capital B54 Replace (42,089) Public Docks (10,500) (10,500) Zoning by-law 0 (4,875) Operating Budget Planning (4,875) Baxter Hall (4,979) (4,979) MacTier Xmas Parade (572) (572) MacTier Centennial (3,532) (3,532) OMPF (529,381) (152,560) Operating Budget Operating Budget 11,500 General Gov. HR Policies (670,441) Perpetual Care (33,481) (33,481) March Break (535) (535) Monument Care (11,225) (11,225) Street Lights (45,254) (11,807) Operating Capital 11,200 Streetlights Streetlights (45,861) Insurance (25,000) (5,000) Operating Budget Planning (30,000) Tax Rate Stabilization (10,000) (15,000) Operating Budget General Gov. (25,000) Weather Control (30,000) (30,000) Capital Asset - Repair and Replacement IT Services Township of Georgian Bay Reserve and Reserve Fund Continuity 2015 Consolidated Budget - Attachment #2 February 9, 2015 (80,000) (80,000) (10,000) (10,000) Capital Cap. Assets Operating Budget Fin Ser. / IT (160,000) (20,000) Total Reserves (2,580,721) (379,242) 242,200 (2,717,763) Development Charges (677,349) (50,000) Reserve Fund - Parks (550,071) (40,000) Federal Gas Tax (13,384) (71,866) DC Charges Collected Cash in Lieu Collected AMO Grant 40,500 80,000 45,000 26,868 45,000 Capital PS Boat Launch Capital HH Docks Capital Stewart Lk Pav. Capital Hungry Bay Capital Lone Pine Rd. (686,849) (465,071) (13,382) Total Reserve Funds (1,240,804) (161,866) 237,368 (1,165,302) Total Reserves and Reserve Funds (3,821,525) (541,108) 479,568 (3,883,065) Note: the Dec. 31, 2014 balances above are estimates only and subject to year end adjustments. 12

15 February 9, 2015 Class Position Senior Management Team Middle Management/ Non Union Union Contract/Temp - Patrol, Students, etc. Township of Georgian Bay Full Time Employees (FTE) Summary - Salaries & Wages Grouped by Class 2015 Consolidated Budget - Attachment #3 Chief Administrative Officer Director of Financial Services/Treasurer Director of Planning & Economic Development Director of Protection Services/Fire Chief Manager of Public Works Manager of Parks, Rec. & Facilities Director of Operations Clerk Director, Human Resources/Health & Safety Communication & Economic Development Officer Director of Development Services Sub-Total 5.00 $422, $460, $639, $685, , ,855 Deputy Treasurer Chief Building Official Manager of Finance (contract) 0.75 Intermediate IT Systems Administrator 0.90 Deputy Clerk Executive Assistant to Mayor & CAO Economic Development Officer Operations Supervisor Deputy Chief Building Official Senior Planner Manager of Planning 1.00 Sub-Total 6.00 $371, $388, $417, $512, , ,351 Accounting Clerk - A/P & Payroll Accounting Clerk - Taxation Accounting Clerk - A/R & Reception Building Inspector Building Inspector - LTD (replacement) Technical Assistant - Building Services Equipment Operator Mechanic/Fleet Manager Technical Assistant - Public Works Technical Assistant - Operations Recreation & Special Events Coordinator Technical Assistant - Parks, Rec. & Facilities Planner Planning Technician (Shared) Coordinator of Neighbourhood Services Fire Prevention Officer Technical Assistant (0.5 EMO and 0.5 Fire) Recreation - Labourer Public Works Foreman 1.00 Building Inspector - Septic Technical Assistant - Building & Septic (Shared) Senior By-law Officer Junior By-law Officer Lead Hand (Operations) Facility Maintenance/Janitor Sub-Total $1,115, $1,071, $1,151, $1,162, ,208, ,239,717 Administration Student Election Assistant 0.50 By-Law Officer Student - Bylaw (2) Student - Septic (50%) PW Student - Labourer Winter Patrol (Night/Day) & On Call Facility Maintenance/Janitor 1.00 PR&F Student - Labourer Rec. Programs - Instructors/Facilitators 0.50 Students - Recreation Programs Planning Student 0.33 Student - Building (50%) Economic Development - Student 0.31 Building Inspector (seasonal) 0.50 Student - Tangible Capital Assets 0.34 Sub-Total 4.84 $139, $230, $103, $111, , ,138 Total $2,050, $2,150, $2,312, $2,472, ,642, ,828,061 Notes: 1. The above FTE dollars do not include overtime or standby for operations, volunteer firefighter wages, Council remuneration, Library wages or year end accruals/allowances. 2. The Coordinator of Neighbourhood Services is funded 50% by the District of Muskoka (revenue not shown above). 3. Student related grants are not captured above for any departments. 13

16 Township of Georgian Bay 2015 Consolidated Budget - Attachment #1 Report on Excluded Expenses - As per Ontario Regulation 284/09 February 9, 2015 A B C D E F G H Capital Budget Total 2015 Less: Less: Add: as Presented Budget to Capital Principal Estimated Feb. 9, 2015 be Adopted Expenditures Repayment Amortization Operating Budget as Presented Feb. 9, 2015 Less/Add: Transfers to/from Reserves 2015 Restated Budget Operating Budget - Non-Tax Levy Revenue 1 (3,112,383) (3,112,383) (3,112,383) Operating Budget - Tax Levy Revenue 2 (5,205,852) (5,205,852) (5,205,852) Operating Budget - Transfer from Reserve 3 (46,350) (46,350) 46,350 - Capital Budget - Non-Tax Levy Revenue 4 (2,356,117) (2,356,117) (2,356,117) Capital Budget - Tax Levy Revenue 5 (1,034,937) (1,034,937) (1,034,937) Capital Budget - Transfer from Reserve 6 (442,068) (442,068) 442,068 - Total Revenue 7 (8,364,585) (3,833,122) (12,197,707) 488, (11,709,289) Operating Budget - Expenditures 8 8,140,343 8,140,343 (127,762) 8,012,581 Operating Budget - Transfer to Reserve 9 224, ,242 (224,242) - Capital Budget - Expenditures 10 3,678,122 3,678,122 (3,678,122) 2,098,740 2,098,740 Capital Budget - Transfer to Reserve , ,000 (316,866) (161,866) Total Expenditures 12 8,364,585 3,833,122 12,197,707 (541,108) (3,678,122) (127,762) 2,098,740 9,949,455 Estimated Change in the Accumulated (Surplus)/Deficit 13 $0 $0 $0 ($52,690) ($3,678,122) ($127,762) $2,098,740 ($1,759,834) 14

17 2015 OPERATING BUDGET DETAILS BY DEPARTMENT 15

18 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV GENERAL GOVERNMENT Operational Revenue General Government Sale of Land (100,000) (16,000) 0 100,000 (100.00) Interest Earned (32,000) (53,659) (50,000) (18,000) District/Prov./Fed. Grants (998,900) (998,900) (1,037,800) (38,900) Misc. Revenue 0 (200) Gen. Gov. User Fees & Charges 0 (200) Total General Government (1,130,900) (1,068,959) (1,087,800) 43,100 (3.81) Total Operational Revenue (1,130,900) (1,068,959) (1,087,800) 43,100 (3.81) Operational Expenditures General Government Long Term Debt Principal 121, , ,762 6, Insurance 0 5, Professional Services 5, (5,000) (100.00) Grants & Donations 150, , ,000 14, Grants & Donations - Water Quality SSEA 53,000 47,615 57,709 4, Grants & Donations - Water Quality 18,000 19,853 23,000 5, Vessel Operation Restriction Regulations 7,500 1,306 5,000 (2,500) (33.33) Transfer to Reserve 275, , ,560 (107,865) (39.16) Financial Expenses 8,500 5,022 7,000 (1,500) (17.65) Long Term Debt Interest 116, , ,094 (6,322) (5.43) Miscellaneous ,000 47, Contribution to Capital 927, ,474 1,034, , Total General Government 1,682,944 1,853,097 1,744,062 61, Total Operational Expenditures 1,682,944 1,853,097 1,744,062 61, Total GENERAL GOVERNMENT 552, , , , COUNCIL Operational Revenue Council Community Policing - District Reimburse (4,600) (4,600) (4,600) Miscellaneous Council Revenue (5,600) (4,438) (5,000) 600 (10.71) Mayor's Golf Tournament (14,000) (14,608) (14,000) Total Council (24,200) (23,646) (23,600) 600 (2.48) Total Operational Revenue (24,200) (23,646) (23,600) 600 (2.48) Operational Expenditures Council Salaries - Council 155, , ,809 19,

19 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Benefits - Council 27,643 18,852 30,077 2, Bell Committee Remuneration 4,800 3,400 4, Training and Development 3, , Subscriptions & Publications Membership Fees 3,800 3,831 4, Solicitor 16,000 1,699 4,500 (11,500) (71.88) Professional Services , Provisions 2,000 2,098 2, Supplies-General IT Hardware / Software 8,400 4,800 0 (8,400) (100.00) Mayor's Golf Tournament 9,000 11,045 9, Mayor Golf - Donations 5,000 3,564 5, Commmunity Policing 10,500 8,964 10, Total Council 246, , ,611 3, Total Operational Expenditures 246, , ,611 3, Total COUNCIL 222, , ,011 4, ADMINISTRATION Operating Revenue CAO Cost Recoverable - CAO 0 (18,999) Clerks Total CAO 0 (18,999) Transfer from Election Reserve (48,500) (42,936) 0 48,500 (100.00) Road Closing Revenue (85,000) (180,105) (100,000) (15,000) Freedom of Information Fees (300) (126) (150) 150 (50.00) Lottery Licences (1,200) (299) (300) 900 (75.00) Clerks - User Fees & Charges 0 (285) Total Clerks (135,000) (223,750) (100,450) 34,550 (25.59) HR/ Health and Safety Transfer from Reserve 0 (643) (11,500) (11,500) 0.00 Total HR/ Health and Safety 0 (643) (11,500) (11,500) 0.00 Community Support Services District/Prov/Fed Grants 0 0 (31,517) (31,517) 0.00 Total Community Support Services 0 0 (31,517) (31,517) 0.00 Economic Development District/Prov/Fed Grants (27,916) (36,916) (37,000) (9,084) Total Economic Development (27,916) (36,916) (37,000) (9,084)

20 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Total Operating Revenue (162,916) (280,308) (180,467) (17,551) Operating Expenditures CAO Salaries - CAO 128, , ,341 6, Wage Accrual - CAO Benefits - CAO 29,023 29,790 31,309 2, Bell Mileage Advertising Training and Development 7,600 2,975 7, Membership Fees 2,100 1,353 2, Consultant Fees 10,000 5,905 7,500 (2,500) (25.00) Solicitor 15,000 2,535 10,000 (5,000) (33.33) Cost Recoverable - CAO 0 15, Maintenance - Equipment Provisions Supplies - General Office Supplies Clothing Clerks Total CAO 194, , ,550 1, Salaries - Clerk 140, , ,844 3, Hourly Wages - Clerk 26, ,119 (17,512) (65.76) Wage Accrual - Clerks Benefits - Clerks 37,674 35,263 40,048 2, Postage (280) (56.00) Courier Document Storage 5,000 3,097 4,660 (340) (6.80) Document Scanning Document Shredding 750 1,186 1,800 1, Copying / Printing 0 0 2,100 2, Advertising Training and Development 2,950 1,225 3, Subscriptions & Publications (200) (40.00) Membership Fees 900 1,127 1, Consultant Fees 1, ,500 2, Solicitor 15,000 3,041 10,000 (5,000) (33.33) Maintenance - Equipment Accessibility (400) (100.00) Provisions Gas Supplies - General Office Supplies 3, ,800 (1,200) 18 (40.00) Transfer to Reserves 14,000 14,000 15,000 1, Election 49,500 42,936 1,050 (48,450) (97.88)

21 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Total Clerks 300, , ,791 (60,257) (20.08) HR/ Health and Safety Salaries - Human Resources 79,606 72,974 83,632 4, Wage Accrual - Human Resources 0 (234) Benefits - Human Resources 20,604 19,691 22,425 1, Bell Mileage Postage (20) (100.00) Courier Training and Development 9,230 8,605 7,050 (2,180) (23.62) Membership Fees (125) (23.81) Consultant Fees 0 4,875 15,000 15, Solicitor 5,000 4,912 5, Facility Rental 0 0 1,500 1, Office Supplies Supplies - Health & Safety (340) (62.96) Employee Service Awards 1,800 1,811 1,700 (100) (5.56) Total HR/ Health and Safety 118, , ,247 19, Community Support Services Community Service Support ,321 48, Community Services Benefits ,713 14, Mileage 0 0 1,000 1, Training & Development 0 0 1,000 1, Community Events 0 0 1,000 1, Provisions Gas Supplies-General Neighbourhood Serv/Dist Total Community Support Services ,784 66, Economic Development Salaries - Economic Development 84,452 80,908 86,141 1, Wages ,000 17, Wage Accrual - Ecomonic Development Benefits - Economic Development 21,488 20,656 24,587 3, Phone 0 1, Mileage 1,800 1,767 3,500 1, Courier Advertising 9,900 14,298 9, Training and Development 3,900 4,744 3,420 (480) (12.31) Subscriptions and Publications Membership Fees 1,500 1,144 1,200 (300) (20.00) Consultants 85,832 5,420 50,000 (35,832) (41.75) Solictor 1, (1,500) 19 (100.00) Equipment Maintenance Doctor Recruitment

22 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Waterfront Development Plan 0 46, Special Events 2, , Provisions 600 1,530 1, Gas (270) (100.00) Supplies - General ,250 11,000 4, Maps 2, (2,500) (100.00) Supplies - Office Clothing Miscellaneous Personal Protective Equipment Total Economic Development 218, , ,848 (4,244) (1.95) Total Operating Expenditures 831, , ,220 23, Total ADMINISTRATION 668, , ,753 6, FINANCIAL SERVICES Operational Revenue Finance Transfer from DC Reserve Fund (11,700) (13,880) 0 11,700 (100.00) Tax Registration Costs Recovered (15,000) (27,557) (25,000) (10,000) District/Prov./Fed. Grants (22,145) (9,700) (12,455) 9,690 (43.76) Property Tax Fees & Charges (65,000) (41,195) (43,000) 22,000 (33.85) Misc. Revenue 0 (1,557) NSF Fees (2,000) (1,960) (2,300) (300) FIN User Fees & Charges (10,000) (13,612) (15,000) (5,000) Total Finance (125,845) (109,461) (97,755) 28,090 (22.32) Total Operational Revenue (125,845) (109,461) (97,755) 28,090 (22.32) Operational Expenditures Finance Salaries - Finance 312, , ,532 29, Wage Accrual - Finance 0 4, Benefits - Finance 80,768 76, ,365 38, Bell 1,600 1,055 1, Mileage Postage ,800 12, Courier Copying / Printing ,500 10, Advertising 0 1, Training and Development 9,800 5,507 10, Subscriptions & Publications (65) (13.00) Membership Fees 5,000 4,203 4,200 (800) (16.00) Auditor 30,000 23,944 30, Consultant Fees 47,145 27,049 15,000 (32,145) (68.18)

23 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Insurance 10,948 7,761 0 (10,948) (100.00) Solicitor 2, , Tax Registration Cost 15,000 26,286 25,000 10, Maintenance-Equipment Provisions 3, ,000 (2,500) (71.43) Supplies-General 1, (1,000) (66.67) Supplies-Office 4,200 3,046 3,200 (1,000) (23.81) Clothing Miscellaneous Allocation of Expenditures (15,000) (14,700) (15,000) Total Finance 510, , ,402 54, Information Technology Salaries - IT 26,653 25,895 81,957 55, Benefits - IT 6,944 6,948 23,647 16, Bell (90) (10.71) Mileage Training and Development 1, , Subscriptions & Publications Memberships Fees 0 0 1,000 1, Consultant Fees 2, ,000 5, Provisions Supplies General , Software - Support 44,000 39,488 46,000 2, IT Network - Support 118, ,467 63,000 (55,000) (46.61) IT Hardware/Software 1,500 8,138 4,500 3, Transfer To Reserves 10,000 10,000 10, Amortization Electronics 0 8, Total Information Technology 211, , ,804 28, Total Operational Expenditures 722, , ,206 83, Total FINANCIAL SERVICES 596, , , , PROTECTION SERVICES Operational Revenue Fire Department Fines (1,000) 0 (1,000) Fire Calls (80,000) (31,365) (70,000) 10,000 (12.50) Medical Calls District Recovery (10,000) (10,920) (10,000) Total Fire Department (91,000) (42,285) (81,000) 10,000 (10.99) By-Law Enforcement Dog Tag Sales (700) (1,075) (1,000) (300) Fines Imposed (4,000) (4,195) (4,000) District/Prov./Fed. Grants 0 (2,044)

24 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV By-Law Licenses (7,900) (6,295) (7,000) 900 (11.39) Total By-Law Enforcement (12,600) (13,609) (12,000) 600 (4.76) Total Operational Revenue (103,600) (55,894) (93,000) 10,600 (10.23) Operational Expenditures Fire Department Salaries - Fire 153, , ,319 2, Wages - Fire 130, , ,807 (10,938) (8.37) Wages - P & R Staff 7,576 5,814 11,790 4, Wages - Roads Crew , Wages - Mechanic 12,220 9,523 12, Fire - Wage Accrual 0 (1,816) Benefits - Fire 63,650 64,936 67,085 3, Bell 8,000 7,449 8, Mileage 1, , Postage Courier Dispatch 12,000 8,920 11,000 (1,000) (8.33) Water Taxi 1, , Advertising Training and Development 6,000 4,302 5,000 (1,000) (16.67) Membership Fees 1,000 1,114 1, Consultants 5, (5,000) (100.00) Insurance 12,048 15,024 17,898 5, Instruction 12,000 7,818 10,000 (2,000) (16.67) Radio Licence 2,300 2,227 2, Maintenance-Building 10,000 5,945 8,000 (2,000) (20.00) Maintenance-Equipment 17,000 13,175 15,000 (2,000) (11.76) Maintenance-Vehicle 15,000 17,618 17,000 2, Hydro 15,000 14,639 13,000 (2,000) (13.33) Provisions 1,700 1,512 1, RM - General Oil Water 4,500 4,622 4, Fuel 15,000 17,780 17,000 2, Clear Diesel Propane 15,000 23,128 20,000 5, Supplies-General 5,000 3,483 4,000 (1,000) (20.00) Supplies-Cleaning 1, , Supplies-Office Equipment-General 12,000 11,261 9,000 (3,000) (25.00) Machine Time 3,063 1,902 2,000 (1,063) (34.70) Machine Time - P&R 1,493 2,123 1, Personal Protective Equipment 3, , Amortization - Site Improvements 0 3, Amortization - Building/Structures 0 12,

25 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Amortization - M/E/F 0 36, Amortization - Vehicles 0 90, Total Fire Department 550, , ,519 (4,797) (0.87) Emergency Management Salaries - EMO 8,994 8,795 9, EMO Benefits 2,192 2,206 2, Mileage (250) (100.00) Training and Development 3,000 1,102 3, EMO Supplies (150) (60.00) EMO Public Education Total Emergency Management 14,986 12,200 15, Fire Association Mileage 1, ,200 (300) (20.00) Water Taxi Vessel Maintenance 5,000 2,471 5, Maintenance-Equipment 5,000 4,266 6,000 1, Gas 3,000 3,353 3, Supplies-General Equipment-General 6,000 1,444 6, Total Fire Association 21,100 12,193 21, By-Law Enforcement Salaries 55,561 74,857 57,783 2, Wages 17, , Roads Wages (115) (100.00) Wages - Mechanic By-Law - Wage Accrual Benefits - By-Law 17,301 18,384 18,927 1, Bell Advertising (500) (100.00) Training and Development 2,000 2,103 2, Membership fees Solicitor 2, , Vehicle Licence Animal Control 11,000 10,890 11, Maintenance-Vehicle 2,000 3,887 2, Gas 4,000 4,387 5,000 1, Office supplies Equipment-General (300) (60.00) Clothing (100) (16.67) Personal Protective Equipment Total By-Law Enforcement 115, , ,545 4, Total Operational Expenditures 701, , ,

26 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Total PROTECTION SERVICES 598, , ,327 11, DEVELOPMENT SERVICES Operational Revenues Building Dept Transfer from Reserve (36,000) (36,000) (26,000) 10,000 (27.78) Building Permit Fees (312,000) (267,676) (300,000) 12,000 (3.85) Septic Permits/Inspections (40,000) (48,000) (48,000) (8,000) Bldg, Zoning & Septic Compliance (7,000) (8,710) (9,000) (2,000) Building Infraction Fines (4,000) (8,950) (9,500) (5,500) Lot Suitability for Septic (600) 0 (600) Building Permit Maintenance Fee (80,000) (78,350) (88,000) (8,000) Total Building Dept. (479,600) (447,686) (481,100) (1,500) 0.31 Environmental Re-Inspections District/Prov./Fed. Grants 0 (1,064) Total Environmental Re-Inspections 0 (1,064) Planning Transfer from DC Reserve Fund (17,039) (8,664) 0 17,039 (100.00) Transfer from Reserve (40,000) (50,396) 0 40,000 (100.00) Rezoning Revenue (10,150) (13,820) (14,000) (3,850) Map Sales 0 (356) (400) (400) Subdivision Administration (5,600) (1,375) (6,150) (550) District/Prov./Fed. Grants (29,845) (21,049) (45,000) (15,155) Sign Purchases (2,275) (2,540) (2,480) (205) O.P.A. Applications (4,000) 0 (4,000) Site Plans (5,000) (10,150) (14,675) (9,675) Minor Variance Fees (44,000) (33,900) (35,000) 9,000 (20.45) Severence Fees (31,000) (16,700) (16,000) 15,000 (48.39) Cost Recovery - Planning (30,000) (11,439) (30,000) Misc. Revenue 0 (8,000) Community Events Recoveries (2,000) (610) 0 2,000 (100.00) Donations 0 (138) Plan User Fees & Charges (900) (200) (1,000) (100) Total Planning (221,809) (179,337) (168,705) 53,104 (23.94) Total Operational Revenues (701,409) (628,087) (649,805) 51,604 (7.36) Operational Expenditures Building Dept Salaries 355, , ,727 51, Building Dept - Wages 4, , Roads Wages (303) 24 (80.37) Wages - Mechanic 712 1, Building - Wage Accrual 0 (1,021)

27 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Benefits - Bldg. 99,463 84, ,257 14, Bell 2,000 1,914 2, Mileage , Postage Courier Copying / Printing 0 0 5,250 5, Advertising , Training and Development 9,500 5,058 9, Subscription & Publications 800 1, (50) (6.25) Membership Fees 2,000 1,656 2, Insurance 40,541 26,085 14,355 (26,186) (64.59) Solicitor 5,000 3,285 5, Vehicle Licence Professional Services 1,000 1,369 1, Vessel Maintenance 2,000 2,345 1,000 (1,000) (50.00) Maintenance-Vehicle 6,000 8,384 7,000 1, Provisions Oil Gas 4,500 4,970 4, Supplies-Office 2,000 1,219 2, Equipment-General ,000 3, Clothing 1, (200) (20.00) Machine Time (10) (100.00) Personal Protective Equipment 2,500 1,533 1,150 (1,350) (54.00) Allocation of Expenditures 35,000 35,000 28,900 (6,100) (17.43) Amortization - Electronics 0 4, Amortization - Vehicles 0 11, Total Building Dept. 575, , ,012 43, Environmental Re-Inspections Salaries - Septic Re-Inspection 40,486 42,219 40, Wages - Septic Re-Inspection 4, , Env. Re-Inspections - Wage Accrual 0 (89) Benefits - Septic Re-Inspections 11,089 11,851 12,479 1, Bell Training and Development 2,000 1,054 3,000 1, Membership Fees Solicitor 2, ,500 (500) (25.00) Professional Services Vessel Maintenance 1, (500) (50.00) Advertising - Reinspection Oil Gas 1,500 1,109 1, Supplies General - Reinspection Equipment General (200) 25 (33.33) Clothing Personal Protective Equipment

28 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Total Environmental Re-Inspections 65,195 57,642 67,715 2, Planning Official Plan Amendments 1, , Salaries - Planning 318, , ,879 (52,213) (16.41) Planning - Wage Accrual Benefits - Planning 79,967 59,952 70,494 (9,473) (11.85) Phone 2,500 1,614 2,250 (250) (10.00) Mileage 1,650 1,419 1,500 (150) (9.09) Postage 0 0 8,020 8, Courier Copying / Printing 0 0 3,150 3, Advertising 5,200 4,458 7,200 2, Training and Development 3,500 4,217 7,400 3, Subscriptions & Publications 700 1,082 1, Membership Fees 1,700 2,285 2, Consultants 165, , ,000 (30,850) (18.60) Solicitor 70,000 98, ,000 34, Professional Services 35,000 2,148 0 (35,000) (100.00) Costs Recoverable - Planning 20,000 11,439 30,000 10, Equipment Maintenance Community Events 2, (2,400) (100.00) Provisions 700 1, Gas Supplies-General 1,500 1,945 2, Maps 6,800 6,366 6,000 (800) (11.76) Supplies-Office , Neighbourhood Serv/ District Outreach Clothing (100) (100.00) Transfer to Reserves 25,000 26,714 9,875 (15,125) (60.50) Miscellaneous Personal Protective Equipment Total Planning 743, , ,218 (82,511) (11.09) Total Operational Expenditures 1,384,796 1,319,684 1,347,945 (36,851) (2.66) Total DEVELOPMENT SERVICES 683, , ,140 14, OPERATIONS - PUBLIC WORKS Operational Revenue Roads - External Roads (7,000) (5,252) (7,000) Total Roads - External (7,000) (5,252) (7,000) Roads - Township Pit Resource Revenue 0 (1,620)

29 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Entrance Permits (400) (600) (400) Scrap Metal (200) (2,030) (1,500) (1,300) Cost Recovery Operations 0 (4,726) Misc. Revenue 0 (450) Total Roads - Township (600) (9,427) (1,900) (1,300) Roads - District District Roads (354,716) (457,812) (409,000) (54,284) Total Roads - District (354,716) (457,812) (409,000) (54,284) Waste Management - District District Landfill & (31,000) (31,905) (31,000) Total Waste Management - District (31,000) (31,905) (31,000) Lagoons - District District Lagoons (1,000) (1,455) (1,000) Total Lagoons - District (1,000) (1,455) (1,000) Cemetery Cemetery Plots (1,000) (810) (1,200) (200) Grave Open/Close Fees (1,500) (2,520) (1,700) (200) Additional Fees - Site ID, Supervision, 0 (75) Total Cemetery (2,500) (3,405) (2,900) (400) Total Operational Revenue (396,816) (509,256) (452,800) (55,984) Operational Expenditures Roads - External Wages - External Roads Wages - P & R Staff (56) (100.00) Benefits - External Roads RM-General 1, , Machine Time 1,540 1,593 1, Machine Time - P&R Total Roads - External 3,621 3,868 4, Roads - Township Salaries - Roads 74,187 64,404 74, Wages - Roads 249, , ,948 (17,924) (7.17) Wages - P & R Staff 3,647 35,437 4,713 1, Wages - Mechanic 20,567 24,760 20, Community Services-Rds-Wage Accrual Benefits - Roads 87, ,545 91,659 3, Bell 3,644 2,685 3,000 (644) 27 (17.67) Mileage Postage

30 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Courier Alarm Advertising 0 1,554 1,500 1, Training and Development 10,000 7,732 10, Membership Fees 1,300 1,715 1, Consultant Fees 62,000 16,536 25,000 (37,000) (59.68) Insurance 54,201 59,847 68,912 14, Solicitor 5, , Vehicle Licence 5,365 7,454 7,600 2, Radio Licence 1,178 1,178 1, Costs Recoverable Operations 0 4, Maintenance-Building 8,000 5,422 8, Maintenance-Equipment 70,000 99,881 90,000 20, Hydro 17,000 12,124 15,000 (2,000) (11.76) Maintenance-General Provisions 1,550 1,214 1,000 (550) (35.48) RM-General 20,000 19,216 18,000 (2,000) (10.00) Oil 2,500 1,605 2,000 (500) (20.00) Calcium 16,000 12,985 16, Coldmix/Hotmix 4,000 3,383 5,000 1, Winter Sand & Salt 40,000 24,910 40, Culverts 5,000 2,345 5, Road Sub Contracting 50,000 26,610 72,000 22, Water bill (180) (23.08) Gas 22,900 31,145 24,000 1, Clear Diesel 60,400 96,334 68,000 7, Propane 16,000 17,808 16, Supplies-General 8,000 11,166 8, Supplies-Cleaning 1, (500) (50.00) Supplies-Office Ditching 15,000 15,111 15, Brushing 15,000 11,641 12,000 (3,000) (20.00) Shoulder Maintenance 20,000 4,944 10,000 (10,000) (50.00) Sweeping 10,000 4,701 6,000 (4,000) (40.00) Roadside Mowing 5,000 3,424 6,000 1, Line Painting 2, ,000 5, Stewart Lake Railroad Crossing 4, ,000 (0) (0.01) Equipment-Township Signs 6,500 5,974 10,500 4, Equipment-Truck 0 0 2,822 2, Clothing Transfer to Reserves 30,000 30,000 0 (30,000) (100.00) Miscellaneous 0 1, Machine Time (211,882) (223,239) (207,717) 4,165 (1.97) Machine Time - P&R 2,668 10,793 0 (2,668) (100.00) Personal Protective Equipment 5,500 2,478 5,000 (500) (9.09) Inventory Write Down/Offs 0 4, Amortization - Site Improvements 0 22,

31 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Amortization - Building/Structures 0 28, Amortization - M/E/F 0 2, Amortization - Electronics Amortization - Road Segments 0 215, Amortization - Unpaved Road Segments 0 193, Amortization - Guiderail 0 23, Amortization - Culverts 0 27, Amortization - Streetlights 0 30, Amortization - Vehicles 0 122, Total Roads - Township 826,796 1,492, ,278 (17,518) (2.12) Roads - District Wages - District Roads 56,892 94,093 89,760 32, Benefits - District 14,858 19,776 21,413 6, RM-General 0 27,062 98,150 98, Coldmix 12,840 2,914 0 (12,840) (100.00) Limestone 1,070 2,927 0 (1,070) (100.00) Winter Sand & Salt 74,902 67,796 0 (74,902) (100.00) Road Sub Contracting 23,541 40,338 43,930 20, Machine Time 163, , ,515 (21,210) (12.95) Machine Time - P&R 992 5,528 1, Total Roads - District 348, , ,768 47, Roads - First Nations Wages - Indian Affairs Roads 2,591 3,204 3, Benefits - Indian Affairs RM-General 1,500 2,399 2, Coldmix (250) (33.33) Machine Time 8,718 7,483 9, Machine Time - P&R Total Roads - First Nations 14,236 13,823 15,648 1, Sidewalks Wages - Sidewalks 2,126 1,528 1,095 (1,031) (48.49) Wages - P & R Staff 348 2,717 2,730 2, Benefits - Sidewalks , RM - General Winter Sand & Salt Machine Time 2,304 3,601 2, Machine Time - P&R 934 1,122 1, Amortization - Sidewalks 0 25, Total Sidewalks 7,111 35,635 9,335 2, Roads - Mechanic Wages 16,799 19,822 16, Wages - Mechanic

32 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Benefits - Mech Admin 4,430 5,621 4, Bell (20) (3.85) Training and Development , Supplies - General 1, ,000 (500) (33.33) Supplies - Office Equipment - General 2, ,800 (200) (10.00) Clothing 0 2,017 1,500 1, Machine Time Rds Personal Protective Equipment 1, (1,350) (77.14) Total Roads - Mechanic 27,599 30,695 28, Waste Management - District Wages - Garbage (23) (5.97) Benefits - Garbage RM-General Transfer to Reserves 10,000 10,000 10, Machine Time 1,427 1,534 1, Machine Time - P&R Total Waste Management - District 11,912 12,797 12, Lagoons - District Wages - District Lagoons Benefits - District Lagoons Sub Contracting 0 1, Machine Time Machine Time - P&R Total Lagoons - District 522 1, Cemetery Wages - Cemetery 1,919 1,402 2, Wages - Roads Crew 2,933 1,621 3, Benefits - Cemetery 1, , Insurance 594 1,051 1, Maintenance-General 3,150 2,358 2,750 (400) (12.70) RM-General , Supplies-General 2, ,000 (1,500) (60.00) Machine Time 521 1,630 2,000 1, Machine Time - P&R Total Cemetery 13,461 9,403 14,541 1, Total Operational Expenditures 1,254,078 2,031,580 1,291,000 36, Total OPERATIONS - PUBLIC WORKS 857,263 1,522, ,200 (19,063) (2.22) OPERATIONS - PARKS, REC. & FACILITIES Operational Revenue 30

33 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING Administration Building BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Miscellaneous Revenue 0 (217) Total Administration Building 0 (217) PR&F Administration Rental Fees 0 (1,100) (1,100) (1,100) 0.00 Total PR&F Administration 0 (1,100) (1,100) (1,100) 0.00 Recreation Programs District/Prov./Fed. Grants (2,867) 0 (2,867) Misc. Revenue 0 (135) Grants - (15,000) (11,134) 0 15,000 (100.00) Advertising - Brochures (6,000) 150 (5,000) 1,000 (16.67) PS Childrens Xmas Party (1,500) 0 (1,500) March Break Programs (8,379) (2,972) (4,400) 3,979 (47.49) Preschool Programs 0 (1,070) (240) (240) Youth Programs (2,100) (3,710) (2,400) (300) Teen Programs (450) (300) (100.00) Seniors Programs (9,450) (9,017) (20,000) (10,550) After School Program (1,330) 0 (10,000) (8,670) Summer Camp Revenue (20,000) (14,912) (24,000) (4,000) Total Recreation Programs (67,076) (43,099) (70,407) (3,331) 4.97 MacTier Arena Hall Rentals Ice Rentals (18,000) (24,169) (23,000) (5,000) Arena Hall Rentals (9,500) (9,889) (9,500) Activities (900) (1,079) (800) 100 (11.11) Snack Bar (100) (144) (100) Public Skating (500) (671) (550) (50) Misc. Revenue 0 (12,416) Advertising 0 (20) Total MacTier Arena (29,000) (48,288) (33,950) (4,950) Baxter Ward Community Centre Hall Rentals (4,500) (5,775) (5,500) (1,000) Misc. Revenue (200) (1,343) (1,000) (800) Total Baxter Ward Community Centre (4,700) (7,118) (6,500) (1,800) Honey Harbour Park Landing Upstairs Hydro Recovery (2,000) (189) (1,900) 100 (5.00) HHPL -Apartment/Slip Rental (26,384) (26,320) (27,176) (792) Wage & Benefit Recovery (5,000) (2,737) (4,000) 1,000 (20.00) Total Honey Harbour Park Landing (33,384) (29,246) (33,076) 308 (0.92) Port Severn Public Park 31

34 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Snack Bar (3,755) 0 (4,000) (245) PS Park User Fees & Charges (500) (720) (500) Total Port Severn Public Park (4,255) (720) (4,500) (245) 5.75 Bressette House Rental Fees (7,200) (6,700) (7,200) Total Bressette House (7,200) (6,700) (7,200) MacTier Library Wage & Benefit Recovery (5,000) (3,527) (5,000) Total MacTier Library (5,000) (3,527) (5,000) Total Operational Revenue (150,615) (140,015) (161,733) (11,118) 7.38 Operational Expenditures Administration Building Wages P & R Staff 22,740 13,919 17,871 (4,869) (21.41) Wages - Roads Crew Wages - Mechanic Benefits - Adm Bldg 6,303 3,186 5,645 (658) (10.44) Bell - Admin lines 14,400 11,590 12,000 (2,400) (16.67) Postage 20,000 22,521 0 (20,000) (100.00) Alarm 1,100 1,321 1, Photocopies 4,800 7,047 0 (4,800) (100.00) Insurance 62,041 43,977 35,012 (27,029) (43.57) Vehicle License Maintenance - Building 25,000 16,101 20,000 (5,000) (20.00) Maintenance - Equipment 20,000 21,092 9,025 (10,975) (54.87) Vehicle Maintenance 3,200 2,507 3, Hydro 7,200 9,443 7, Provisions 4,000 2,097 2,000 (2,000) (50.00) RM - GENERAL Water Propane 6,000 8,018 6, Supplies General 3,500 1,246 3, Supplies - Cleaning 2,000 2,381 1,500 (500) (25.00) Supplies - Office 2,000 2,513 1,000 (1,000) (50.00) Equipment-Furnishings Equipment - General Machine Time 1,973 1,234 2, Machine Time - P&R 2,210 5,773 2,000 (210) (9.50) Allocation of Expenditures (Bldg) (20,000) (20,300) (13,900) 6,100 (30.50) Amortization - Site Improvement 0 9, Amortization - Building/Strucure 0 54, Amortization - M/E/F 0 23, Amortization - Electronics 0 11, Amortization - Signage 0 2,

35 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Amortization - Vehicles 0 5, Total Administration Building 189, , ,184 (72,502) (38.22) Community Services Building P & R Wages 6,602 5,528 6, Roads Wages Employer Benefit Costs 1,779 1,082 1, Alarm Insurance 1,829 1,664 1,695 (134) (7.33) Maintenance-Building 3,500 1,631 3, Hydro 3,000 2,743 3, Maintenance - General 3,000 1,085 1,950 (1,050) (35.00) Water Propane 3,500 4,826 4, Supplies - General Supplies - Cleaning Machine Time Machine Time - P&R 818 2, Total Community Services Building 25,966 22,402 25,710 (256) (0.99) PR&F Administration Salaries 90,623 72,219 91, Wages Wage Accrual Benefits - PR&F Admin 23,482 20,495 25,000 1, Advertising Training & Development 1, , Total PR&F Administration 115,105 93, ,560 2, Recreation Programs Salaries - Recreation 38,351 40,334 38, Wages 52,855 67,599 53,912 1, Recreation - Wage Accural 0 (298) Recreation Benefits 15,357 19,953 16,498 1, Bell Mileage Advertising 6, ,000 (1,000) (16.67) Membership Fees 1, , Misc Programs 5,000 5,782 5, Port Severn Childrens Xmas Party 2,900 1,921 2,000 (900) (31.03) Baxter March Break 4,069 3,013 3,300 (769) (18.90) Preschool Programs (250) (29.41) Youth Programs 2, , Teen Programs 900 1,222 1, Seniors Programs 15,893 9,711 18,000 2, Special Events 1, , After School Program 5,000 2,710 5,

36 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Summer Camp Expenses 9,000 6,751 11,700 2, After School Program Office Supplies` Clothing Total Recreation Programs 162, , ,139 5, Ball Fields Wages - Ballfields 2,209 1,741 6,975 4, Wages - Roads Crew Benefits - Ballfields ,216 1, Insurance 910 1,413 1, Maintenance-General 5,000 4,087 5, RM - General Water billing Supplies-General ,000 1, Machine Time 7,286 2,209 4,500 (2,786) (38.24) Machine Time - P&R Total Ball Fields 17,211 11,171 23,795 6, MacTier Arena Salaries - Arena 0 (204) Wages - Arena 90,019 75,454 94,070 4, Wages - Roads Crew 1,002 1, (240) (23.95) Comm Services - Arena - Wage Accrual 0 (93) Benefits - Arena 24,521 18,928 28,098 3, Bell 3,500 3,670 3,100 (400) (11.43) Alarm Advertising Training and Development 3, ,500 (1,000) (28.57) Membership Fees (275) (40.74) Insurance 16,585 20,733 16, Maintenance-Building 10,000 22,176 10, Maintenance-Equipment 3,000 9,256 3, Maintenance-Vehicle Hydro 50,000 57,360 50, Maintenance-Ice Plant 8, ,000 (1,000) (12.50) Maintenance-General 900 3, Provisions (200) (28.57) RM - General Rd Sub Contracting Water 6,000 4,219 5,000 (1,000) (16.67) Gas Propane 11,000 15,180 12,500 1, Supplies-General 5,000 2,385 3,500 (1,500) (30.00) Supplies-Cleaning 2,500 1,721 2,000 (500) 34 (20.00) Supplies-Office IT Network - Support

37 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Machine Time 5,648 10,389 5, Machine Time - P&R 6,818 12,231 7, Personal Protective Equipment 1, , Amortization - Building/Structures 0 175, Amortization - Vehicles 0 19, Total MacTier Arena 252, , ,954 3, Public Beaches Wages - Beaches 3,601 2,318 3,275 (326) (9.05) Wages - Roads Crew (92) (67.65) Benefits - Beaches 1, (23) (2.29) Insurance 4,343 5,625 6,375 2, Maintenance-Building Hydro Maintenance-General 500 1, Water Supplies-General Machine Time Machine Time - P&R Amortization - Site Improvements 0 1, Amortization - Buildings/Structures 0 3, Total Public Beaches 12,259 18,942 14,097 1, Baxter Ward Community Centre Wages - Baxter Hall 67,698 60,217 78,166 10, Wages - Roads Crew 501 1, Baxter Hall - Wage Accrual Benefits - Baxter Hall 17,027 16,199 21,870 4, Bell 3,000 3,359 3, Alarm Advertising (50) (9.09) Training and Development 3,500 2,247 3, Membership Fees Insurance 7,863 6,258 6,325 (1,538) (19.56) Maintenance-Building 8,000 5,730 7,100 (900) (11.25) Maintenance - Vehicle Hydro 14,400 11,484 14, Maintenance-General 5,000 2,652 4,570 (430) (8.60) Provisions 1, ,000 (500) (33.33) RM - General Water 1,500 1,663 1, Baxter Hall Propane 13,000 15,581 15,000 2, Supplies-General 2,500 1,804 2,000 (500) (20.00) Supplies-Cleaning 3,200 1,592 2,000 (1,200) (37.50) Supplies-Office Equipment-General Clothing

38 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Machine Time 1,959 2,437 2, Machine Time - P&R 2,720 8,809 3, Pesonal Protective Equipment 1, , Amortization - Site Improvements 0 4, Amortization - Building/Structures 0 69, Amortization - M/E/F 0 2, Total Baxter Ward Community Centre 157, , ,939 12, Honey Harbour Park Landing Wages - HH Park 16,807 14,822 24,834 8, Wages - Roads Crew 794 1, (405) (51.01) Benefits - HH Park 4,736 3,504 7,469 2, Insurance 10,797 12,792 14,740 3, Maintenance-Building 4,000 4,458 6,000 2, Hydro 4,950 3,355 5, Maintenance-General 4,000 3,195 3,000 (1,000) (25.00) Raw Mat.-General Supplies-General 1, , Supplies - Cleaning (100) (16.67) Misc Machine Time 1,977 2,244 2, Machine Time - P&R 4,398 5,466 4, Amortization - Site Improvements 0 4, Total Honey Harbour Park Landing 54,059 56,564 69,432 15, Public Parks Wages - Public Parks North 19,885 11,338 13,893 (5,992) (30.13) Wages - Roads Crew 3, (2,878) (91.63) Wages - Mechanic 2,893 2,892 2, Benefits - Public Parks North 6,942 3,685 5,010 (1,932) (27.83) Bell Consultants 1, (1,725) (100.00) Insurance 4,808 5,613 5, Vehicle Licence Maintenance - Equipment Maintenance - Vehicle 6,000 6,721 6, Hydro Maintenance-General 2,500 5,485 2, Gas 17,180 20,225 18, Tippage South 4,500 4,863 5, Tippage North 2,500 4,478 5,000 2, Supplies - General 5,000 2,634 4,500 (500) (10.00) Equipment - General 2, ,000 (500) (20.00) Permits 1, , Machine Time 1,379 2,032 1, Machine Time - P&R (29,719) (63,083) (27,806) 1,913 (6.44) Amortization - Site Improvements 0 63,

39 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:45 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Total Public Parks 53,681 73,627 46,801 (6,880) (12.82) Port Severn Public Park Wages 22,687 9,210 10,624 (12,063) (53.17) Roads Wages 457 1,070 3,877 3, Employer Cost Benefits 6,233 2,478 4,216 (2,017) (32.36) Insurance 8,565 6,359 6,115 (2,450) (28.60) Maintenance - Buildings 1, , Hydro 1,650 1,483 2, Maintenance - Splashpad 2,000 2,338 2, Maintenance - General 15,000 3,304 10,000 (5,000) (33.33) Raw Materials - General 2, ,500 (500) (25.00) Water 19,000 19,646 19, Supplies - General Supplies - Cleaning Machine Time 5,349 3,861 5, Machine Time - P&R 1,961 3,461 2, Amortization - Site Improvements 0 107, Amortization - Building/Structures 0 28, Total Port Severn Public Park 86, ,871 68,935 (17,967) (20.68) Bressette House Wages - Bressette House 5,958 4,318 5,383 (575) (9.65) Wages - Roads Crew (24) (4.26) Benefits - Bressette House 1,753 1,170 1,744 (9) (0.51) Alarm Insurance 2,187 1,943 1,970 (217) (9.92) Professional Services 2, , Maintenance-Building 2,500 5,549 2, Maintenance-Equipment Hydro 1,900 1,542 1, Maintenance - General 2,500 1,826 2, Water 1,800 2,242 1, Propane 2,000 2,329 2, Supplies-General Supplies - Cleaning (50) (16.67) Machine Time 927 1, Machine Time - P&R 1,053 1,414 1, Amortization - Building/Structures 0 1, Total Bressette House 26,542 25,927 25,842 (700) (2.64) Water Access Areas Wages 5,635 5,838 5,319 (316) (5.61) Wages - Roads Crew 417 1, (179) (42.93) Benefits - Water Access 1,628 2,174 1, Insurance 7,393 7,893 8,835 1, Maintenance - General 3,000 1,222 3,

40 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:46 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV RM-General Supplies - General Permits (181) (100.00) Machine Time 1,074 4,658 1, Machine Time - P & R 1,189 1,350 1, Amortization - Site Improvements Trails Total Water Access Areas 20,767 25,525 21,791 1, Wages ,414 1, Roads Wages (424) (93.60) Employer Benefit Costs Insurance 1, (755) (68.02) Supplies - General (100) (14.29) Machine Time Machine Time - P&R Amortization - Site Improvements 0 24, Total Trails 3,694 25,257 3, MacTier Library Wages (254) (100.00) Wages - P & R Staff 5,241 3,857 5,087 (154) (2.94) Wages - Roads Crew 532 1, (194) (36.47) Benefits - Library 1,620 1,273 1,601 (19) (1.17) Insurance Maintenance-Building 3,000 1,456 3, Maintenance-General 2,500 2,352 2, Supplies-General Supplies - Cleaning Machine Time 1,035 3,145 1,000 (35) (3.38) Machine Time - P&R 893 1, Amortizaton Site Improvement 0 4, Amortization Building Structures 0 20, Total MacTier Library 16,075 40,309 15,721 (354) (2.20) Total Operational Expenditures 1,193,448 1,695,868 1,144,606 (48,842) (4.09) Total OPERATIONS - PARKS, REC. & FACIL 1,042,833 1,555, ,873 (59,960) (5.75) TAXATION Operational Revenue Taxation - Penalty & Int/Reg/Cert Penalty & Interest-Taxes (280,000) (234,962) (250,000) 30,000 (10.71) Total Taxation - Penalty & Int/Reg/Cer (280,000) (234,962) (250,000) 30,000 (10.71) Taxation - Lower Tier 38

41 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:46 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % OPERATING BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Lower Tier, General, R & F (4,868,582) (4,667,371) (5,065,809) (197,227) Lower Tier, General, C 0 (97,809) Lower Tier, General, MF 0 (9,259) Lower Tier, General, MR 0 (4,356) Lower Tier, General, CU 0 (8,793) Lower Tier, General, I 0 (607) Lower Tier, General, CX 0 (932) Lower Tier, General, IX 0 (117) Lower Tier, General, XT 0 (6,208) Total Taxation - Lower Tier (4,868,582) (4,795,453) (5,065,809) (197,227) 4.05 Taxation - Supplementaries Lower Tier Sup-Lower Tier, General, R & F (40,000) (41,051) (40,000) Total Taxation - Supplementaries Lower (40,000) (41,051) (40,000) Taxation - Railroad Railroad Right-of-Way - Township (3,209) (1,960) (3,209) Railroad Right-of-Way - Education 0 (1,249) Total Taxation - Railroad (3,209) (3,209) (3,209) Grants-in-lieu PIL - Lower Township (64,455) (71,518) (71,518) (7,063) PIL - Upper Tier - District 0 (110,062) PIL - Education 0 (51,070) Total Grants-in-lieu (64,455) (232,650) (71,518) (7,063) Total Operational Revenue (5,256,246) (5,307,325) (5,430,536) (174,290) 3.32 Operational Expenditures Write-offs W/O-Lower Tier, General, R & F 34,687 20,768 35, W/O - Lower Tier, General C & I 0 12, W/O-Lower Tier, General, MF Total Write-offs 34,687 33,229 35, Total Operational Expenditures 34,687 33,229 35, Total TAXATION (5,221,559) (5,274,096) (5,395,017) (173,458) 3.32 Total OPERATING 0 1,217,158 0 (0) (100.00) 39

42 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:46 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % CAPITAL BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV GENERAL GOVERNMENT Capital Revenue General Government Contribution from Operating (927,664) (926,474) (1,034,937) (107,273) Total General Government (927,664) (926,474) (1,034,937) (107,273) Total Capital Revenue (927,664) (926,474) (1,034,937) (107,273) Total GENERAL GOVERNMENT (927,664) (926,474) (1,034,937) (107,273) ADMINISTRATION Capital Revenue Economic Development District/Prov/Fed Grants 0 0 (10,000) (10,000) 0.00 Total Economic Development 0 0 (10,000) (10,000) 0.00 Total Capital Revenue 0 0 (10,000) (10,000) 0.00 Capital Expenditures HR Capital IT Capital Projects - HR 8,000 4,040 0 (8,000) (100.00) Total HR Capital 8,000 4,040 0 (8,000) (100.00) Economic Development Capital Projects ,000 10, Total Economic Development ,000 10, Total Capital Expenditures 8,000 4,040 10,000 2, Total ADMINISTRATION 8,000 4,040 0 (8,000) (100.00) FINANCIAL SERVICES Capital Revenue IT Capital Revenue District/Prov/Fed Grants (8,500) 0 (20,900) (12,400) Total IT Capital Revenue (8,500) 0 (20,900) (12,400) Total Capital Revenue (8,500) 0 (20,900) (12,400) Capital Expenditures IT Capital IT Capital Projects 8, (8,500) (100.00) icity Software Upgrades 15, (15,000) 40 (100.00) IT Capital Projects ,900 30,

43 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:46 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % CAPITAL BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Total IT Capital 23, ,900 7, Total Capital Expenditures 23, ,900 7, Total FINANCIAL SERVICES 15, ,000 (5,000) (33.33) PROTECTION SERVICES Capital Revenue Fire Department Transfer from Reserve 0 0 (5,000) (5,000) 0.00 Total Fire Department 0 0 (5,000) (5,000) 0.00 Total Capital Revenue 0 0 (5,000) (5,000) 0.00 Capital Expenditures Fire Department Transfer to Reserve - Outboard 21,440 21,440 0 (21,440) (100.00) Fire Pumper Replace - Reserve Trnsfr 75,000 75,000 0 (75,000) (100.00) Bunker Gear 8,548 7,846 0 (8,548) (100.00) Radios 10, (10,176) (100.00) Fire Department Capital Projects , , Total Fire Department 115, , ,175 48, Total Capital Expenditures 115, , ,175 48, Total PROTECTION SERVICES 115, , ,175 43, DEVELOPMENT SERVICES Capital Revenues Building Dept Transfer from Building Reserve 0 0 (15,000) (15,000) TCA Disposal Gain/Loss 0 0 (2,000) (2,000) 0.00 Total Building Dept. 0 0 (17,000) (17,000) 0.00 Total Capital Revenues 0 0 (17,000) (17,000) 0.00 Capital Expenditures Building Dept Bldg. Fleet Replace - Reserve Trnsfr 15,000 15,000 0 (15,000) (100.00) Bldg. IT Capital 10, (10,000) (100.00) Building Department Capital Projects ,500 37, Total Building Dept. 25,000 15,000 37,500 12, Total Capital Expenditures 25,000 15,000 37,500 12,

44 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:46 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % CAPITAL BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Total DEVELOPMENT SERVICES 25,000 15,000 20,500 (4,500) (18.00) OPERATIONS - PUBLIC WORKS Capital Revenue Roads - Township Transfer from Gas Tax Reserve 0 (70,000) (71,868) (71,868) Transfer from Reserve 0 0 (180,200) (180,200) District/Prov/Fed Grants (2,000,000) (639,683) (1,321,000) 679,000 (33.95) TCA Disposal Gain/Loss (5,000) (2,500) (28,000) (23,000) Total Roads - Township (2,005,000) (712,183) (1,601,068) 403,932 (20.15) Total Capital Revenue (2,005,000) (712,183) (1,601,068) 403,932 (20.15) Capital Expenditures Roads - Township Transfer to Reserve 80, ,000 0 (80,000) (100.00) Maintenance Equip.- Fleet 35, (35,000) (100.00) Truck GPS Tracking & Recording 5,000 1,348 0 (5,000) (100.00) Hasketts Road Reconstruction 2,250, (2,250,000) (100.00) Lone Pine Rd. (Phase 1) 250, (250,000) (100.00) Musky Bay Rd Rehab 114, (114,000) (100.00) Radio / Communications Capital 8, (8,000) (100.00) Operations Roads - Capital Projects 0 0 2,282,830 2,282, Total Roads - Township 2,742, ,348 2,282,830 (459,170) (16.75) Total Capital Expenditures 2,742, ,348 2,282,830 (459,170) (16.75) Total OPERATIONS - PUBLIC WORKS 737,000 (486,835) 681,762 (55,238) (7.49) OPERATIONS - PARKS, REC. & FACILITIES Capital Revenue PR&F Administration Transfer from Reserve Fund (170,000) (15,862) (4,500) 165,500 (97.35) Transfer from DC Fund Reserve 0 0 (40,500) (40,500) 0.00 Total PR&F Administration (170,000) (15,862) (45,000) 125,000 (73.53) Public Beaches Transfer from Park Fund Reserve 0 0 (45,000) (45,000) 0.00 Total Public Beaches 0 0 (45,000) (45,000) 0.00 Honey Harbour Park Landing Transfer from Park Fund Reserve 0 0 (80,000) (80,000) District/Prov/Fed Grants 0 0 (950,000) (950,000) 0.00 Total Honey Harbour Park Landing 0 0 (1,030,000) (1,030,000)

45 TOWNSHIP OF GEORGIAN BAY GL5410 Page : OPERATING & CAPITAL BUDGET Date : Mar 11, 2015 Time : 12:46 pm For Period Ending 31-Dec-2015 TOTAL 2014 TOTAL BV VAR. $ VAR. % CAPITAL BUDGET ACTUAL BUDGET 2014 BV TO 2015 BV 2014 BV TO 2015 BV Total Capital Revenue (170,000) (15,862) (1,120,000) (950,000) Capital Expenditures Administration Building Administration Bldg Capital 16, (16,500) (100.00) Total Administration Building 16, (16,500) (100.00) PR&F Administration Operations PR&F - Capital 0 0 1,284,500 1,284, Total PR&F Administration 0 0 1,284,500 1,284, MacTier Arena Honey Harbour Capital 6, (6,000) (100.00) Total MacTier Arena 6, (6,000) (100.00) Public Beaches Stewart Lake Beach Capital 45, (45,000) (100.00) Total Public Beaches 45, (45,000) (100.00) Honey Harbour Park Landing Honey Harbour Docks 80, (80,000) (100.00) HH - Park Landing Septic Replacement Total Honey Harbour Park Landing 80, (80,000) (100.00) Public Parks Port Severn Park Improvements 50, (50,000) (100.00) Transfer to Reserves 0 4, Total Public Parks 50,000 4,500 0 (50,000) (100.00) Total Capital Expenditures 197,500 5,060 1,284,500 1,087, Total OPERATIONS - PARKS, REC. & FACIL 27,500 (10,802) 164, , Total CAPITAL 0 (1,300,785) Total Surplus (-)/Deficit 0 (83,627) 0 (0) (100.00) 43

46 2015 CAPITAL BUDGET PROJECT JUSTIFICATION DETAILS 44

47 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Project Description: Capital Administration Economic Development High Highway Signage This supports requests from Council to install Highway signage along the 400 Northbound and Southbound along exit 156 and exit 189 identifying the communities of Port Severn, Mactier and Honey Harbour. Rationale: Community Based Strategic Plan Timelines: Completion Measure: Current Year Financials: Future Year Financials: Attachments: 2015 Calendar Year Signs will be constructed Expenses Revenue Materials 10,000 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants (10,000) TOTAL 10,000 TOTAL (10,000) Net Tax Levy Impact $0 Routine operating maintenance. none 45

48 Type: 2014 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Financial Services Finance High Asset Management System Carried over from 2014: Currently the Township maintains the database for fixed assets in Excel. This workbook was developed by staff in conjunction with the Township auditors to meet the 2009 PSAB requirement. Calculating amortization, updating assets, scheduling replacements and general ledger recording is currently a lengthy manual process working with a very large database. This process involves a high risk of human error impacting data integrity. The Ministry of Rural Affairs has extended grant money for the implementation of the Asset Management Plan which includes implementation of systems. The Township has already been approved for this grant. Asset Management Plan Best Practises Software integration to work alongside the Asset Mgt. Plan. Sept Implemented asset management software system. Expenses Revenue Materials 20,900 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants (20,900) Othe TOTAL 20,900 TOTAL (20,900) Net Tax Levy Impact $0 Annual support costs of approx. $2,000. Attachments: 46

49 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Financial Services Information Technology High Asset Management - Hardware Replacement In 2015, Finance staff will begin work on a long term financial plan for Information Technology assets. The plan will provide a schedule for regular asset replacement and costs based on life cycles set out in the Township's Tangible Capital Asset Policy. During 2014, many of the desktop hardware being utilized by staff had reached beyond the end of their lifecylce of four years and physically stopped working. This resulted in several unbudgeted purchases for new desktop workstations. The two spare laptops for emergency use are currently past eight years in service and over four years past their lifecycle. Of the three physical servers currently in use, two of them will be three years past warrantly in This 2015 initiating project will be focused on desktop and server replacement. Asset Management Plan Best Practises Initiate formal asset management practices for information technology assets By end of 2015 Replacement of most aged information technology assets Expenses Revenue Materials Trade In Consultants Reserve Equipment 10,000 Reserve Fund Legal Grants TOTAL 10,000 TOTAL 0 Net Tax Levy Impact $10,000 (Include all future year costs and/or revenue opportunities) Attachments: 47

50 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Protection Services Fire High Replace Marine Unit #3 To replace the existing Marine 3 with a new vessel. This vessel was purchased used in 2008 and has served well. It is now facing major issues that include electrical, mechanical and weakening portions of the hull. This vessel now actually takes on water through these weak areas of the Hull when sitting in the water. It is expected that a good used unit can be purchased with the estimated $50,000 while not impacting the level of service being provided. An aluminum hull should last a significant number of years. Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Health & Safety Best Practices The vessel is no longer fit for emergency purposes Upon approval to be ready for 2015 season. New vessel. Expenses Revenue Materials 50,000 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 50,000 TOTAL 0 Net Tax Levy Impact $50,000 Cost of Maintenance, storage and insurance (operating costs). Attachments: 48

51 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Protection Services Fire High Replacement Radio Program - Digitalize (Year 4 of 5) This will be year four of the program. The program continues to move along on time and goals for each year are being met within the budgeted amounts. This year's focus is on base stations within the stations and Marine units. Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Best Practices (Identified Below) To meet compliance with Industry Canada This program began in 2012 Program to be completed at the end of 2016 Expenses Revenue Materials Trade In Consultants Reserve Equipment 10,175 Reserve Fund Legal Grants TOTAL 10,175 TOTAL 0 Net Tax Levy Impact $10,175 Future maintenance and repairs Attachments: 49

52 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Protection Services By-law High Replace By-law Vehicle B54 This vehicle is a 2004 Jeep Liberty. It now has over 250,000 KM's on it. The repairs bill on this vehicle was approximately $ this past year which was twice the amount budgeted for repairs on this vehicle. This vehicle also has an ongoing problem with the cooling system. Staff will be looking to replace the vehicle with a similar medium sized SUV (4 wheel drive) to keep consistent with prior fleet decisions. Rationale: Timelines: Best Practices This vehicle exceeds the criteria for replacement under our Tangible Capital Asset policy Completion Measure: Current Year Financials: Future Year Financials: Expenses Revenue Materials Trade In Consultants Reserve (5,000) Equipment 28,000 Reserve Fund Legal Grants TOTAL 28,000 TOTAL (5,000) Net Tax Levy Impact $23,000 Maintenance, licensing and insurance. Attachments: 50

53 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Protection Services Fire High Reserve for 2016 Pumper Replacement To put monies aside to help in the purchase of a replacement pumper in The vehicle will be 17 years old in 2016 and is a front line response unit. As set out in Annex D NFPA D.1 First Line Apparatus should be no older than 15 years in age. Maintaining this standard also maintains our rating with Fire Underwriters. Rationale: Timelines: Completion Measure: Current Year Financials: Best Practices Health & Safety Annex D NFPA D year end (transfer) Increase in fire reserve account Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants 75,000 TOTAL 75,000 TOTAL 0 Net Tax Levy Impact $75,000 Future Year Financials: Attachments: 51

54 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Project Description: Capital Development Services Building High Replace T55 Jeep Liberty Replace 2004 Jeep Liberty, truck currently has 162,385 kilometers. It is scheduled to be replaced in The operating costs are becoming significant and the vehicle is unreliable for the output expected from the vehicle. Rationale: 1 Best Practices Timelines: Completion Measure: Current Year Financials: Beyond the 7 year useful life expectation within the tangible capital asset policy. Early Spring New 4X4 vehicle of similar nature. Expenses Revenue Materials Trade In (2,000) Consultants Reserve (15,000) Equipment 30,000 Reserve Fund Legal Grants TOTAL 30,000 TOTAL (17,000) Net Tax Levy Impact $13,000 Future Year Financials: Maintenance, licensing and insurance. Attachments: 52

55 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Project Description: Capital Development Services Building High Technology Upgrades (Marmak & Vadim) 1) Marmak - Vadim AR Integration: In 2012, the Building department started invoicing for all outstanding building permits. This process has realized significant revenue for the Township and assisted in closing building permits expected revenue is estimated at $80,000. There are approximately 1,300 invoices that currently are manually produced at an estimated cost of 40 hours and $1,400. A review by IT consultants identified an opportunity to automate this process and minimizing the processing time. As well as savings realized by time and labour, this minimizes risk of error resulting from manual data entry. The costs identified below are for customized programming and minimal training. 2) Marmak Upgrades: Now entering 2nd year of using the new Marmk permit system, there are requirements to further develop the system for optomizing functionality and streamlining the permit processing process. Rationale: 1 Best Practices Creating efficiencies and best use of staff time. Timelines: Completion Measure: Current Year Financials: April-June of 2015 Automated process for producing Building Maintenance Fee invoices and enhanced permit processing Expenses Revenue Materials Trade In Consultants 7,500 Reserve Equipment Reserve Fund Legal Grants TOTAL 7,500 TOTAL 0 Net Tax Levy Impact $7,500 Future Year Financials: none identified at this time Attachments: 53

56 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Operations Public Works High Transfer to Reserve - Capital Asset (Repair & Rehabilitation) Part of prudent financial planning for future infrastructure replacement. This is supported through the Asset Management Plan as adopted by Council in January Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Best Practises Asset Management Plan Prudent financial planning Year End. Increase to the Capital Asset reserve. Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants 80,000 TOTAL 80,000 TOTAL 0 Net Tax Levy Impact $80,000 N/A Attachments: 54

57 2014 Capital & Budgetary Initiatives - Project Justification Type: Department: Priority: Project Name: Project Description: Capital Operations - Public Works High Hasketts Drive - Improvements Carried over from 2014: This 6.3km section of road construction project includes widening, blasting, drainage, granular base and a double layer surface treatment. Guardrail may need to be installed in certain areas as required. This project was budgeted in 2014 and will be required to be carried over, with there being no additional tax supported impact in The 2014 carry over amount is estimated, but is not expected to exceed the total project budget from Rationale: 1 2 Health & Safety Best Practises Must be built to municipal standard. This is an assumed road. Timelines: Completion Measure: Current Year Financials: Future Year Financials: Construction season Road widening, drainage and surface project complete - meets standard. Expenses Revenue Materials 1,440,000 Trade In Consultants Reserve (144,000) Equipment Reserve Fund Legal Grants (1,296,000) - debt TOTAL 1,440,000 TOTAL (1,440,000) Net Tax Levy Impact $0 Slurry seal after 2 years (approx. $240,000) and regular maintenance. Attachments: 55

58 Type: Department: Division: Priority: Project Name: 2015 Capital & Operating Initiative - Project Justification Project Description: Capital Operations Public Works High Replace Tandem Snow Plow (T34 & T38 Disposal) Dispose of the current 2003 Sterling tandem plow with wing and sander and pre-wet equipment in May The truck is 10 years old and has 153,000 kilometers (as of October 16, 2013) of use registered. Sterling went out of business in 2008 and is mandated to keep parts for 10 years (2018). It is difficult to get parts from Sterling despite their mandate to stock them. There have been recent inquiries with Sterling regarding parts availability, such as hubs, differentials, clutch and transmission, which are no longer available from Sterling. These are all items showing strong signs of potential failure in the current unit. This unit is currently being utilized for light duty only due to its condition and is not able to meet the historical level of service demands previously provided by the Public Works Department. In addition staff recommend disposing of unit T38 a tandem axle plow sand combo unit which is currently an unusable unit due to a mechanical failure during the winter of 2014 which caused excessive damage. Disposing of both unit T34 and T38 would allow the Township to use revenues generated from these units towards the purchasing of one new replacement unit. Revenue expected to be generated from the disposal of T34 is $8,000 and T38 is $20,000. Rationale: 1 2 Timelines: Completion Measure: Current Year Financials: Future Year Financials: Attachments: Specific Legislation Best Practices Ensure the Township has the ability to meet the response times and allowable snow accumulation criteria established within Ontario Minimum Maintenance Standards for winter control. Spring 2015 Disposing of units T34 & 38 and purchase of one tandem axle plow sand combo unit. Expenses Revenue Materials Trade In Consultants Reserve Equipment 250,000 Reserve Fund Legal Grants (28,000) TOTAL 250,000 TOTAL (28,000) Net Tax Levy Impact $222,000 Costs associated with routine maintenance of the fleet. 56

59 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Operations Public Works High Grader Tire Replacement In the winter of 2013/2014 the Township of Georgian Bay lost a plow truck combination unit due to extensive damage. This unit was not replaced during the adoption of the 2014 budget. Being down this unit, the grader needed to be put into fulltime winter operations and for the grader to plow, it was required to stud the tires for traction. The grader does not have a sanding unit on it for traction for ballast. Once the studs are installed, there is a need to purchase a new set of tires for the summer months. Studs are not permitted to be used on bare asphalt. Having a set of tires for winter and a set for summer will extend the life of both sets of tires. Costing below is for option #2. Options Tires Rims Installation #1 $ 13, no rims 6-8 $65/ hr #2 $ 13, $ 7, $65/ hr Rationale: Health & Safety Asset Management Plan Timelines: Completion Measure: Current Year Financials: Future Year Financials: Spring 2015 New tires with rims for the Grader Expenses Revenue Materials 20,630 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 20,630 TOTAL 0 Net Tax Levy Impact $20,630 Option #1 - Seasonal tire changes (twice/year) Option #2 - none Attachments: 57

60 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Operations Public Works High Hungry Bay Road Improvements (Year 1 of 2) Approximately 2 km of Hungry Bay Road is in need of improvements, due to a deteriorated travelled surface and lack of sufficient drainage. It is recommended that the road section be ditched for its entire length and that the road deficiencies be addressed through pulverizing the road base, adding calcium, placing 150mm of Granular "A". The highfloat surface treatment will be completed in 2016 with slurry seal completed within 2 years of that. Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Best Practices Asset Management Plan Inadequate driving surface and area drainage for a number of both seasonal and permanent residents that travel the road on a daily basis. Summer/Fall 2015 Improved and rehabilitated road section Expenses Revenue Materials 255,000 Trade In Consultants 5,000 Reserve Equipment Res. Fund (AMO (26,868) Legal Grants (25,000) TOTAL 260,000 TOTAL (51,868) Net Tax Levy Impact $208,132 Highfloat surface treatment in 2016 (approx. $65,000) and slurry seal within the following two years (approx. $50,000). Attachments: 58

61 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Operations Public Works High Lone Pine Road Slurry Seal In 2013/14 the Township undertook improvements to an approximate 2.0 km stretch of Lone Pine Drive. The surface of the recently improved road is a single high float surface treatment. Good Engineering and management techniques prescribe a slurry seal treatment following completion of any high float. For Lone Pine, this treatment is crucial as only one ft. of high float was installed. The District of Muskoka annually tenders on behalf of the area municipalities for this service as well as providing contract administration and supervision. Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Best Practices Good Engineering & Management of Roads Fall 2015 Placement of Slurry Seal Expenses Revenue Materials 43,000 Trade In Consultants 2,000 Reserve Equipment Reserve Fund Legal Grants (45,000) TOTAL 45,000 TOTAL (45,000) Net Tax Levy Impact $0 General routine road maintenance Attachments: 59

62 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Operations Public Works High Stewart Lake/Bear Lake Sluice Gate Replacement The existing sluice gate controls water levels on Stewart Lake which ultimately outlets to Bear Lake. Originally constructed in 1981, the structure cannot meet performance demands and is rotten which causes Bear Lake Road to continually erode when the gate is open. In 2014, the Township undertook the design and engineering of a large span 5.5 metre wide arch culvert to replace the aging gate. A free flowing structure will be able to accommodate larger storm events and will reduce the requirement for staff to manually adjust water levels. Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Best Practices Aging deficient sluice gate and the need to accommodate flows generated from higher peak storm events. Fall 2015 subject to receiving MNR and DFO approvals Installation of a new control structure Expenses Revenue Materials 121,000 Trade In Consultants 55,000 Reserve (Env.) (25,000) Equipment Reserve Fund Legal Grants TOTAL 176,000 TOTAL (25,000) Net Tax Levy Impact $151,000 General routine maintenance Attachments: 60

63 2014 Capital & Operating Initiatives - Project Justification Type: Department: Priority: Project Name: Project Description: Capital Operations - Public Works High 2 New Streetlights - Minors Bay & CSB Building Entrance Carried over from 2014: Poor visibility of the entrance to Minors Bay Parking Lot combined with a horizontal curve on Minors Bay Road warrants the installation of a single streetlight in order to illuminate both the parking lot entrance and the travelled road. The entrance to the Municipal Offices currently has a streetlight to illuminate the entrance off Lone Pine Road. However the joint use entrance which serves both the Community Building and the South Public Works Yard currently does not. Staff are of the opinon that this entrance should have lighting in the same fashion as the adjacent Municpal Offices. This will greatly assist public works and Fire staff when working during non-daylight hours. Rationale: Health & Safety Timelines: Completion Measure: Current Year Financials: Future Year Financials: Attachments: Spring new streetlights installed Expenses Revenue Materials 11,200 Trade In Consultants Reserve (11,200) Equipment Reserve Fund Legal Grants TOTAL 11,200 TOTAL (11,200) Net Tax Levy Impact $0 Municipal infrastructure. Future replacement cost & annual operating costs. 61

64 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Operations Parks-Recreation & Facilities High Waterfront Development Projects - Phase 1A - Pier and Visitor Centre This project is derived from the Waterfront Development Plan that is recommending two projects to be implemented in the Critical Path of the project. The first is the Pier, estimated at 1.45 Million Dollars ($1.0M budgeted for 2015) and the second is the Visitor Centre estimated at 1.15 Million Dollars. The project is anticipated over two construction seasons The project is estimated at a total of 2.6 Million dollars with a commitment from the Township of 10% of the total construction costs. The design work for the tender ready packages is included below under consultants at $100,000, with $50,000 to be funded from FedNor. There will be a phase 2 for the entire development project, which will include a boardwalk, small craft docking and south beach rehabilitation. This will be brought forward in future years. (Identified Below) (Identified Below) Economic Development Strategy and Waterfront Development Strategy Completion of the Pier and Visitor Centre Expenses Revenue Materials 1,000,000 Trade In Consultants 100,000 Reserve Equipment Reserve Fund Legal Grants/Contributions (950,000) TOTAL 1,100,000 TOTAL (950,000) Net Tax Levy Impact $150,000 Completion of phase 1 will be brought forward in the 2016 budget, with a municipal tax levy contribution in the amount of $150,000. Total construction costs to complete this phase are estimated to be $1.5M. Phase 2 total costs are estimated at $2.3M, with a similar funding model. Attachments: 62

65 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Operations Parks-Recreation & Facilities High - PLACEHOLDER ONLY - Subject to Approval of the Plan Waterfront Development Projects - Phase 1a - Pier & Visitor Centre This project is derived from the Waterfront Development Plan that is recommending two projects to be implemented in the Critical Path of the project. The first is the Pier, estimated at 1.45 Million Dollars ($1.0M budgeted for 2015) and the second is the Visitor Centre estimated at 1.15 Million Dollars. The project is anticipated over two construction seasons The project is estimated at a total of 2.6 Million dollars with a commitment from the Township of 10% of the total construction costs. The design work for the tender ready packages is included below under consultants at $100,000, with $50,000 to be funded from FedNor. Rationale: There will be a phase 2 for the entire development project, which will include a boardwalk, small craft docking and south beach rehabilitation. This will be brought forward in future years. (Identified Below) (Identified Below) Economic Development Strategy and Waterfront Development Strategy Timelines: Completion Measure: Current Year Financials: Future Year Financials: Completion of the Pier and Visitor Centre Expenses Revenue Materials 1,000,000 Trade In Consultants 100,000 Reserve Equipment Reserve Fund Legal Grants/Contributions (950,000) TOTAL 1,100,000 TOTAL (950,000) Net Tax Levy Impact $150,000 Completion of phase 1 will be brought forward in the 2016 budget, with a municipal tax levy contribution in the amount of $150,000. Total construction costs to complete this phase are estimated to be $1.5M. Phase 2 total costs are estimated at $2.3M, with a similar funding model. Attachments: 63

66 2014 Capital & Budgetary Initiatives - Project Justification Type: Department: Priority: Project Name: Project Description: Rationale: Capital Operations - Parks Rec. & Facilities High Boat Launch - Port Severn Park Carried over from 2014: The boat launch was not completed in 2010, 2011, 2012 or It is an unfinished item remaining from the G8 infrastructure project. It was not completed in 2010 due to increased costs with the overall project and was not approved in the 2011 or 2012 budget due to the financial implications. The boat launch should be completed in 2014 and it is the impression of staff that it can be done with a more cost effective approach than the previous concept which was an estimated $100,000. Community Based Strategic Plan Strategy 6: Provide all residents and visitors with a high quality of life and four season recreational opportunities supported by viable village centres for all to enjoy. Timelines: Completion Measure: Current Year Financials: Future Year Financials: Est. autumn of Dependent on Trent Severn and DFO appro A functioning boat launch capable of revenue opportunities. Expenses Revenue Materials 45,000 Trade In Consultants Reserve (4,500) Equipment Reserve Fund (40,500) Legal Grants TOTAL 45,000 TOTAL (45,000) Net Tax Levy Impact $0 Pay and Display parking and launching fees - amount is TBD Attachments: 64

67 2014 Capital & Budgetary Initiatives - Project Justification Type: Department: Priority: Project Name: Project Description: Capital Operations - Parks Rec. & Facilities High Stewart Lake Beach - Pavilion Carried over from 2014: The wharf was replaced at Stewart Lake Beach in The previous wharf had a 10 x30 pavilion that was removed during demolition and the budget did not allow for this to be replaced in The pavilion was included in the 2012 budget but was not completed due to issues pertaining to scope. An RFP was released for 25x40 structure and the proposals received were over budget. The project was included in 2013 and the tenders received were over the budget of $30,000. The project is being budgeted for in There may be a potential grant portion of $15,000. A minor variance will also be required if it is placed proximal to the water as is intended. The budget below is based on 2013 tender pricing (low bid). Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Complete this outstanding project. Construction season A gazebo for multiple community uses. Expenses Revenue Park Fund Materials 40,000 Trade In Variance Fee 650 Reserve Contingency 4,350 Reserve Fund (45,000) Legal Grants TOTAL 45,000 TOTAL (45,000) Net Tax Levy Impact $0 Replace after 20 years. Attachments: 65

68 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Operations Operations - Parks Rec. & Facilities High Mechanical Floor Scrubber The Township has two floor scrubbers which are used to wax and clean the floors at all municipally owned facilities, this includes preparing the arena floor for the installation of recreational ice. Both floor machines are in very poor operating condition and need to be replaced. Staff recommends replacing one unit in 2015 and placing the other unit in the 2016 budget for future consideration. Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Best Practices Mitigation of current operational constraints Spring 2015 Replacement Floor Scrubber that can meet operational demands. Expenses Revenue Materials 8,500 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 8,500 TOTAL 0 Net Tax Levy Impact $8,500 Replacement after 10 years Attachments: 66

69 2014 Capital & Budgetary Initiatives - Project Justification Type: Department: Priority: Project Name: Project Description: Capital Operations - Parks Rec. & Facilities High Honey Harbour Park Landing - Docks Replacement Carried over from 2014: The current 14 sections of 8x20 docks at the HHPL have 9 sections that require replacement while 5 other sections are in satisfactory condition. There are also 6 sections of 3x20 finger docks that require replacement (current to be disposed of). The current docks are constructed with floating bats enclosed with plywood. The majority of the other docks in the municipality are HDPE floating tube docks which are performing very well and will ultimately last much longer than the current at HHPL. Staff suggests replacing all of the docks at HHPL, disposing of the poor sections and re-using the sections that are in fair to good condition in other locations. The configuration of the docks was adjusted in 2013 to maximize space. The area also requires dredging due to an average water depth of 2 feet. Dredging to a 6 foot depth will occur first and then new dock sections will be supplied, placed and anchored. Transport Canada approval is required for the dock configuration. Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Community Based Strategic Plan Strategy 6: Provide all residents and visitors with a high quality of life and four season recreational opportunities supported by viable village centres for all to enjoy. Summer 2015 New docks that will last for a longer lifecycle vs. current docks. Expenses Revenue Materials 80,000 Trade In Consultants Reserve Equipment Reserve Fund (80,000) Legal Grants TOTAL 80,000 TOTAL (80,000) Net Tax Levy Impact $0 Replacement of docks in 20 years Attachments: 67

70 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Division: Priority: Project Name: Project Description: Operations Parks-Recreation & Facilities High MacTier Arena - Commercial Stove Replacement The stove at the MacTier Arena is a commercial unit which is utilized by both patrons renting the upstairs hall for private events as well as by staff within the recreation department offering cooking classes. The existing stove no longer meets the demands of the Township as only a few of the stove top elements work at best and take a considerable amount of time to heat. Staff recommend replacing the existing unit with a new commercial. Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Best Practices The current stove does not work and is a deterrent for future facility rentals and hinders the ability of the Township to offer cooking programs that have been historically successful with the community. Spring 2015 Installation of a replacement commercial stove. Expenses Revenue Materials 6,000 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 6,000 TOTAL 0 Net Tax Levy Impact $6,000 Replacement of unit in 30 years Attachments: 68

71 2015 OPERATING BUDGET DEPARTMENTAL BUSINESS PLANS 69

72 Administration Department The Administration Department is comprised of four functional branches with specific responsibilities in each area. The Chief Administrative Officer, Human Resources / Health and Safety, Community Services and Communications / Economic Development. Chief Administrative Officer (CAO) The CAO is Council s only employee. The CAO is responsible to the Mayor and Members of Council for the coordination and administration of all departments and operations. The CAO ensures the efficient and effective operation of the Corporation through management and leadership of the Senior Management Team. The CAO ensures that council is supplied with information that is complete and accurate in order to allow Council to make informed decisions. The CAO assists in the preparation of the Township s budget and ensures the delivery of high quality services in a timely, responsible and cost effective manner. The role of the CAO s office is providing strategic leadership to Township staff in the ongoing implementation of corporate continuous improvement initiatives. The CAO advises Council on policy matters and provides policy and program development to maximize revenue and / or cost savings. The CAO is also responsible in delivering a welcoming, courteous and professional culture of public service excellence to our residents, visitors and businesses. The CAO continues to develop collaborative relationships within the community and with other levels of government. Departmental Functions: Principal advisor to Council and Committees Provides Liaison Function between Council and staff Manage and exercise general control of the day-to-day operations and functions of the municipality Ensures that Council policy is implemented effectively and efficiently Provides communications from Council to Ratepayers and vice-versa Implementation of the Strategic Plan Initiatives Prepares or directs the preparation of reports for consideration by Council and Committees Attend meetings of Council, Committee of the Whole, other Committees of Council Provide operational leadership to Senior Management Team and all municipal staff 70

73 Coordinate and direct the implementation of the approved policies and programs of Council Human Resources / Health and Safety The role of the Human Resource Department is to develop strategies that align the human capital (employees) of the Township with the Strategic Vision in order to achieve the corporate goals and objectives. Human Resource Services is a part of the Administration Department and is responsible all functions of Human Resources, Health and Safety, Accessibility and Community Services. Human Resource Functions: Recruitment and Hiring Training and Development Compensation and Benefits Management Policy Development Employee and Labour Relations Performance Management Succession Planning Regulatory compliance with Human Rights, Employment Standards and Accessibility for Ontarians with Disabilities Act Corporate Health and Safety Program: Hazard Identification and Risk Assessments Regulatory Compliance Safety Policy Development Safety Training Community Services The Township s Community Services program is offered in partnership with the District of Muskoka Community Support and Services Division. This program aims to reduce poverty, and support development of healthy communities and self-sufficient community members throughout the Township. A Community Support Worker works in collaboration with the District of Muskoka and other community partners to assist residents in locating and utilizing community resources and to ensure that the following services are more readily accessible within the Township: 71

74 Social Assistance, Financial Subsidies Affordable Housing Employment Services, Workshops and Events Medical, Dental and Mental Health Services Transportation Services Crisis Intervention Assistance Senior Independent Living Resources Literacy Assistance (including application/form writing) Fresh Food Basket Program Mom and Tot Healthy Development and Engagement Implement life skills workshops and other community and social service programs Georgian Bay Wellness Centre Coordinator Food Bank Coordinator Communications and Economic Development The Communications and Economic Development portion of this department is responsible for business retention, the attraction of new businesses to the and providing information to the public (via Facebook, Twitter, Pinterest, Linked In, monthly e-news publication and other social platforms). Using Asset Based Community Development (ABCD), economic prosperity is measurable by attracting businesses that support the several already existing main assets of the community: the Highway 400; CPR; Trent Severn Waterway; UNESCO Biosphere Reserve; Georgian Bay Island National Park; the Big Chute Marine Railway; and, the distinct communities of Honey Harbour, MacTier and Port Severn. Interconnecting commercial enterprise with the services and commodities associated to the users of these assets supports a sustainable business model. Linking the interconnection, understanding how to support business and the agencies that are available within Muskoka and Simcoe are strategies used to engage our business community. The Sustainable Georgian Bay Community Based Strategic Plan, now in its implementation phase, recognizes eighty six achievable actions that center around three main pillars: Economy, Environment and Culture and Society. Derived from this strategy, the Township of Georgian Bay has also completed a Community Based Economic Development Plan, a Communications Strategy, an Active Transportation Plan and a Honey 72

75 Harbour Waterfront Development Plan. To date there are over sixty-five actions complete. Samples of such actions include celebrating arts and culture, creating commercial concentration hubs, supporting e-commerce and utilizing modern technologies to showcase regional, national and international excellence in the brand Muskoka. With a strong and successful grass roots approach to economics, our Communications and Economic Development Officer is able to work closely with businesses in order to bring together the right tools necessary that best suits business and community needs before, during and after establishing an operation within the Township. In 2014 Council ratified the Community Based Economic Development Strategy, and identified a further listing of seven goals to be achieved by Many of these goals relate to the attraction of business and services that can support the Township in developing a well managed season community. Departmental Functions: Promoting existing tools / resources available to and for businesses, Business Retention and Expansion Aligning business goals with strategic objectives of the Township of Georgian Bay as outlined in the Strategic Plan Visitations and meetings with local businesses in an effort to establish good working relationship and respond to inquiries Implement Small Business Development Branding and Corporate communications that is accurate, timely and transparent Search for and apply for all available funding / grants that are relevant to the goals of the Strategic Plan Provide a broader market Based for Goods and Services in Georgian Bay Promote the community outside of the area for business investment, brand identity and district awareness of services required / needed Stimulate Population Growth in MacTier and Port Severn Assist developers in identifying opportunities for business partnerships or other types of business and community relationships to assist in making developments viable in the Township Work Force Engagement within the Township and throughout the District of Muskoka. Work with local festival and event organizers 73

76 Maintaining the Township s Facebook and Twitter pages Liaise with Community based groups, such as Chambers and Heritage committees, to support ABCD Assist with Physician Recruitment Data Mine for statistics that support Federal/Provincial Stimulus programs in the Honey Harbour, MacTier and Port Severn. Organizational Chart 74

77 Clerk s Department This department is responsible for the statutory duties of the Municipal Clerk under the Municipal Act, including organizing and maintaining records of Council and official documents of the Corporation, reviewing and signing corporate contracts / agreements and by-laws as signatory (along with the Mayor), recording proceedings of Council / Committee meetings and / or overseeing the provision of Council secretariat and administrative support functions and associated records management. Duties also include issuing statutory notifications as required under the Municipal and Planning Acts and processes requests under the Municipal Freedom of Information and Protection of Privacy Act and act as Commissioner of Oaths for the Municipality. Programs / Services provided by this branch: Prepares, produces and circulates agendas and associated materials for Council / Committee Meetings Provides record keeping, information management and retention for Township records MacTier Union Cemetery maintenance and operations Designated Freedom of Information (FOI) Officer for the Township and responsible for processing FOI requests Preparation of Municipal By-laws Provides Administrative Support to the By-law Department Provides lottery licensing Provides business licensing Processing property acquisitions and dispositions Processing original shore road and road allowance closures Implementation of the Strategic Plan Initiatives Organizes and conducts Municipal Elections Organizational Chart: 75

78 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Rationale: Administration Clerk Medium Voters List Dataset Comparator Project To further the accuracy of the In-House List of Voters, staff wishes to undertake a project whereby the data (Name, Address, Mailing Address, Property Description) from the municipal tax system (Vadim) is compared with the data currently residing in our Municipal Voter View Database. This will then be compared with MPAC's data during the Enumeration process every 4 years. The data that will be used as the control data will be the data residing in Municipal Voter View (which is a synthesis of the data from the tax system and from any EL 15 forms completed in-house. Best Practices (Identified Below) improvement in Citizen Engagement (voting participation) Timelines: Completion Measure: Current Year Financials: Workplan requires the review of approximately 2500 files per year. This will form part of the regular routines of the Clerk's Department. Review, compare & amend data files until no further anomalies are identified in MVV from either Vadim or MPAC databases. Expenses Revenue Cost is based on Materials Trade In actual numbers Consultants 5,000 Reserve Equipment Reserve Fund Legal Grants TOTAL 5,000 TOTAL 0 Net Tax Levy Impact $5,000 Future Year Financials: The current cost to host the Municipal Voter View Database year over year is currently $1,050. As the required file comparison will form part of the current procedures, no further staffing expense is anticipated. Attachments: 76

79 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Administration Human Resources/Health & Safety High HR Policies Shared services agreement with District to purchase HR services to develop HR and Health and safety policies, performance management system. Rationale: Specific Legislation Timelines: Completed March 2015 Completion Measure: Current Year Financials: Expenses Revenue Materials Trade In Consultants 11,500 Reserve (11,500) Equipment Reserve Fund Legal Grants TOTAL 11,500 TOTAL (11,500) Net Tax Levy Impact $0 Future Year Financials: Attachments: 77

80 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Administration Human Resources/Health & Safety High Collective Bargaining Research, create bargaining team, prepare proposals for negotiation, negotiations, ratification of an agreement Rationale: (Identified Below) Collective Agreement ends June 30, 2015 Timelines: Completion Measure: Current Year Financials: Future Year Financials: Ratified Collective agreement Expenses Revenue Materials Trade In Consultants 3,000 Reserve Equipment Reserve Fund Legal Grants 1,500 TOTAL 4,500 TOTAL 0 Net Tax Levy Impact $4,500 Monetary increases to current pay grid and length of the term of agreement to be determined through bargaining process. Attachments: 78

81 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Administration Human Resources/Health & Safety High Accessibility for Ontarians with Disabilities (AODA) Compliance Training of staff and volunteers on the AODA Integrated Standards and Human Rights as it applies to persons with disabilities. Rationale: Timelines: Completion Measure: Current Year Financials: Specific Legislation Required as per AODA legislation Must be complete by December 31st, % compliance of staff and volunteers trained. Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 79

82 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Administration Human Resources/Health & Safety Medium HR Information System - Implementation Complete transferring files to electronic format and inputting into HRIS system. Rationale: Timelines: Completion Measure: Current Year Financials: Best Practices Increase the integrity of records and to be able to create reports for HR analysis March 2015 HRIS system Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 80

83 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Rationale: Administration Economic Development High Honey Harbour - Business Retention Exercise (BR&E) Support to hire a Master's student to engage the municipal business sector in Honey Harbour. This exercise will require a full time commitment from a summer student position who has the appropriate skill set. Students in the Master's program must complete a 4 month internship, and this particular exercise is in keeping with the conditions of the program requirements. Potential Funding opportunity with OMAFRA. 45% total Project. See Council Report #ADMIN Community Based Strategic Plan Timelines: Completion Measure: Current Year Financials: Future Year Financials: May August 2015 The event will be hosted and the community will be engaged. Expenses Revenue Materials 5,000 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants 9,900 (Wages) 17,000 TOTAL 22,000 TOTAL 9,900 Net Tax Levy Impact $12,100 There is a total of a three year anticipated commitment from the Township MacTier $12,500 and Port Severn $12,500 Attachments: 81

84 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Administration Economic Development High Support of SEGBAY Chamber - Lock 45 Gala Event This project is scheduled to occur summer 2015 in the community of Port Severn, dates, July 24, 2015 to July 26, The Chamber has asked the Township to take on the role of a Historical Display Marche Gala to be hosted at Christie Mill for first choice and Rawley Resort for second choice. A letter was sent to Council on November 10, 2014 for request for municipal support. Staff will use the additional $2,500 to support expenses associated with the Gala and use this event to support Historical initiatives and the Doors Open 2015 event. The budget is segregated with the requested $10,000 grant in General Government and the proposed $2,500 for supplies in the Economic Development budget. Rationale: Community Based Strategic Plan Best Practices Timelines: Completion Measure: Current Year Financials: Summer 2015 The event will be hosted and the community will be engaged. Expenses Revenue Materials 2,500 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants (Grant) 10,000 TOTAL 12,500 TOTAL 0 Net Tax Levy Impact $12,500 Future Year Financials: Attachments: none 82

85 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Administration Economic Development High Community Based Strategic Plan This project is to ensure that the Council of has strategic community based direction to support the efforts of staff, council and stakeholders. Rationale: Community Based Strategic Plan Best Practices Timelines: Completion Measure: Current Year Financials: Future Year Financials: Attachments: Summer 2015 May - October A completed Strategic Plan will be published and issued by November 2015 Expenses Revenue Materials 6,000 Trade In Consultants 50,000 Reserve Equipment Reserve Fund Legal Grants (28,000) TOTAL 56,000 TOTAL (28,000) Net Tax Levy Impact $28,000 The actionable items from the Strategic Plan will be included in the departmental business plans and budgets for none 83

86 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Project Description: Budgetary Initiative Administration Community Services Medium Community Swap and Trade Potluck This event would provide residents with a cost effective way of obtaining needed items through swapping with their fellow neighbors while making new connections with one another. The community support worker would have various community resources available at this event such as information on housing, recreation subsidy, free stuff for daily living, Ontario Works and ODSP etc. Rationale: Timelines: Community Based Strategic Plan This event would occur once a year Completion Measure: Current Year Financials: Expenses Revenue Materials 100 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 100 TOTAL 0 Net Tax Levy Impact $100 Future Year Financials: Attachments: 84

87 Township of Georgian Bay 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Project Description: Budgetary Initiative Administration Community Services Medium Job Fair An opportunity for job seekers to meet with employers, particularly on the local level. Equally, this event is beneficial for local employers as it provides a platform for networking to occur. To be held in the north end of the Township and to partner with Muskoka Lakes. Rationale: Community Based Strategic Plan Timelines: This event take place once a year. Completion Measure: Current Year Financials: Expenses Revenue Materials 350 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 350 TOTAL 0 Net Tax Levy Impact $350 Future Year Financials: Attachments: 85

88 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Project Description: Budgetary Initiative Administration Community Services High Seniors Information Fair Exhibitors/vendors from various services, agencies and local businesses for the purpose of providing information regarding availability of services for seniors. Rationale: Timelines: Community Based Strategic Plan This event would be provided once a year and on an annual basis. Completion Measure: Current Year Financials: Expenses Revenue Materials 250 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 250 TOTAL 0 Net Tax Levy Impact $250 Future Year Financials: Attachments: 86

89 Financial Services Department The Financial Services Department is responsible for a wide range of advisory and accounting activities, which include budgeting and reporting on the financial transactions of each department and the Township as a whole, Information Technology, insurance/risk management and safeguarding the assets of the Township. Programs / Services provided by this branch: Accounting & Financial Maintain all financial records, report financial activities including the annual Consolidated Audited Financial Statements, Provincial Financial Information Return (FIR), and Municipal Performance Management Program (MPMP) results. Work closely with external Auditors and liaise with Finance Committee. Co-ordinate the development and preparation of annual budgets. Includes coordinating and assembling consolidated budget reports, providing analysis, explanations and financial policy advice to Council for their consideration during budget deliberations. Provide effective cash management to maximize interest return and minimize short term borrowing requirements. Act as lead in administering and updating the Development Charges Background Study in conjunction with other departmental staff and external consultants. Make application, monitor and submit claims for grants/subsidies to various levels of government and funding organizations. Provide payment processing (accounts payable) on a bi-weekly basis. Process bi-weekly payroll; prepare all statutory remittances and supporting documents in accordance with legislative/regulatory requirements and collective agreements. Responsible for the annual filing of payroll related returns, including T4 s and OMERS (Ontario Municipal Employees Retirement System). Research and present policy proposals and procedures to assist Council in financial decisions including sustainable management of long term debt requirements and long range financial plans. Provide a range of financial services to the Township s Public Library (accounting, payroll, etc.). Maintain and administer letters of credit, security deposits and other financial instruments required under sub-division or site plan agreements from land owners and developers. Maintain the fixed asset register to ensure it remains current and reflects all additions, deletions and disposals. 87

90 Promotion of the efficient and effective use of resources Comply with Generally Accepted Accounting Principles (GAAP), federal and Provincial Legislation as well as Council Policies Revenue Administer the timely calculation, billing and collection of property taxes. Ensure past due property tax accounts are dealt with in accordance with the Ontario Municipal Act including initiation of registering arrears certificates and potential sale through public tender. Issue and collect other fees & charges related to developer accounts, site plan applications, fire accident call out recovery, etc. Procurement Procure goods and services in accordance with the approved purchasing by-law and deliver periodic training and guidance to departments and new staff. Administer the approved purchasing policy and prepare required reports for information as required. Insurance and Risk Management Administer the Township s insurance and risk management program through annual corporate training, review and analysis. Liaise with internal department heads on open claims through external communication. Communicate with external agencies when potential claims arise. Information Technology Information technology ensure network and data security. Information technology business continuity planning through disaster recovery services through the use of contracted services. Provide user support and coordinate hardware maintenance, upgrades and replacement. Coordinate with departments, software acquisitions and existing software support and upgrades. 88

91 Financial Services Organizational Chart Mayor and Council Chief Administrative Officer Director of Financial Services/Treasurer Deputy Treasurer IT Systems Administrator Accounting Clerks (3) 89

92 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Rationale: Timelines: Completion Measure: Current Year Financials: Financial Services Finance High Business Process Improvements - Phase II Mapping the business processes in the Financial Services department began in In 2013 a system review was carried out by a consultant from Vadim Software. The consultant produced a report identifying 50 recommendations for reducing duplication and manual effort by optimizing the Vadim system and/or making changes to our processes. Phase I of this work was accomplished in Phase II is to complete implementation of the report recommendations. Expenses will cover consultants fees, system customization and training costs. Best Practises Streamlining of processes and efficiencies realized End of 2015 Highly efficient financial business processes Expenses Revenue Materials Trade In Consultants 10,000 Reserve Equipment Reserve Fund Legal Grants TOTAL 10,000 TOTAL 0 Net Tax Levy Impact $10,000 Future Year Financials: Attachments: 90

93 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Project Description: Non-Budgetary Initiative Financial Services Finance High Accounts Receivable (A/R) Collections Policy In 2013, the Financial Services department updated the Tax Collection policy. Having an Accounts Receivable Collections Policy will provide guidance to staff and council in providing standard, consistent and equitable customer service to our clients and tools for effective collection of outstanding monies owed to the Township. Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Best Practices Support and maximization of collection efforts Reduction of outstanding Accounts Receivables Expenses Revenue Materials n/a Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Possible costs of collection services - cost recovery. Attachments: 91

94 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Non-Budgetary Initiative Financial Services Finance High Travel/Meal/Mileage Policy Project Description: The current policy for staff reimbursement for travel, meals and mileage costs is outdated and requires amendments. Over the years, travel and mileage costs specifically fluctate significantly due to economics and gas pricing. The CRA sets mileage rates on an annual basis. The Township should be reviewing it's rates on an annual basis and changes included in budget estimates. The purpose of this project is to update the policy to be used as a basis for annual reviews and provide staff sound guidance for the purpose of travelling for business. Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Best Practices Update policy to current standard practices End of Q3 Approved policy Expenses Revenue Materials Trade In Consultants n/a Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 n/a Attachments: 92

95 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Financial Services Finance High Long Term Capital Plan In 2015, finance staff will work in consultation with all departments to review the status of current and outstanding capital projects and assess future requirements. The plan will follow guidelines from current organizational strategic plans including (but not limited to) the Asset Management Plan, Development Charges Background Study, Parks & Recreation Master Plan, Roads background documents, the Community Based Strategic Plan and the Official Planning document. The completed long term capital plan will provide direction for future years' capital planning and budgeting. Asset Management Plan Development Charges Background Study Community Based Strategic Plan In addition, a best practice across the Municipal Sector Oct. - Dec. Long Term Capital Plan Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 n/a Attachments: 93

96 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Financial Services Information Technology High Internet Service Provider (ISP) RFP The Township's contract with the current provider expired in The vendor has made inquiries about renewing the contract but has agreed to and has continued to provide services on a month to month basis since contract expiry. As per our procurement agreement, the Township must exercise prudent business practice and go to market to obtain the best service for cost for the municipality. Rationale: Timelines: Completion Measure: Current Year Financials: Best Practices (Identified Below) Procurement Policy Summer 2015 Contract with ISP. Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 94

97 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Rationale: Financial Services Information Technology High IT Help Desk Ticketing System IT support providers, whether contracted or in-house, normally use 'ticketing' or other helpdesk software to provide a means of end-users to log an issue. This also provides a means of tracking and monitoring the workload for the support person. wise, service requests are in a miriad of s, verbal or phone calls which is unmanageable. Most systems also provide reports useful for management to determine service levels required. This type of software may be purchased or you can subscribe to a web service. The decision will be made when the new IT FTE has been hired. Best Practises Timelines: Completion Measure: Current Year Financials: Future Year Financials: July-Oct Implemented help desk system. Expenses Revenue Materials 3,000 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 3,000 TOTAL 0 Net Tax Levy Impact $3,000 Annual licensing or maintenace fees. Attachments: 95

98 Protection Services This Department consists of two branches: Fire Department and By-law Enforcement. Fire Department The Township of Georgian Bay Fire Department is a volunteer department providing fire suppression, fire prevention and emergency response services for the municipality. This branch also provides emergency planning, education and training to maintain compliance under the Emergency Management and Civil Protection Act. Programs / Services provided by this branch: Structural and vehicle fire suppression Awareness level hazardous materials responses Assistance to EMS, Police and MNR. Brush and wild fire fighting Fire inspections Public Education Marine fire and rescue Ice water / water rescue Emergency Management (a plan in place in case of emergency) Maintain compliance under the Fire Protection and Prevention Act By-law Enforcement The By-law Enforcement branch administers and enforces by-laws governing things such as parking, animal control, refreshment vehicles, clean yards, property standards, burning, noise, and many other. The By-law branch also has a contract with an Animal Control Officer for dog pound services. They also issue and process parking tickets and collects the voluntary payment of the fines. Any outstanding parking tickets are eventually filed with the Provincial Offences office. They receive, review and issue business licenses for refreshment vehicles and transient traders. The Senior Municipal Law Enforcement Officer has also been appointed as the Township s Fence Viewer under the Line Fences Act. 96

99 Programs / Services provided by this branch: Inspection and enforcement of by-laws and permits Co-ordinate the day-to-day operation of the department Ensures appropriate and timely enforcement of all by-laws and Provincial legislation enforced by the Township s Office Reports to council with drafted by-laws, amendments to by-laws, reports, updates and any other special request for business / sign applications Performs the duties of Municipal Law Enforcement Officer by conducting patrols and inspections, carrying out investigations, collecting evidence, identifying violations, issuing notices and tickets, relaying information Routine patrols of water bodies to educate campers of responsible camping / regulate campsite use Conduct routine transfer station inspections of all District operational dump/waste stations Conduct routine patrols of District road bridge to enforce prohibited use of the bridge Active enforcement of Dog control by-law, includes catching stray dogs, dealing with complaints (dogs barking, off leash, failing to clean excrement) and enforcing dog owners to have current tags each year Maintain positive working liaises with Ontario Provincial Police and the Ministry of Natural Resources Enforce parking control by-law in conjunction with the Districts parking by-law throughout the entire Township during all seasons of the year Reviews applications for business /animal licenses / signs / trailer parks Receives, investigates and resolves complaints or initiates legal action Attends and gives evidence in court as required Organizational Chart 97

100 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Protection Services Fire High Change over of Ontario Training Standards to NFPA Standards In 2013 the Office of the Fire Marshal transitioned to change from Ontario Training Standards to the National Fire Protection Association (NFPA) Standards because of legal issues with the Ontario Standards. The Fire Department is currently reviewing firefighter training files and going through a grandfathering process to accomodate the changeover.. Rationale: Timelines: Completion Measure: Current Year Financials: Specific Legislation Best Practices Requirements from the Office of the Fire Marshal Grandfathering process continues to the end of 2015 Firefighters and Officers receive Equivalency Certificates Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 98

101 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Protection Services Fire High Annual Fire Inspections The Fire Department performs annual inspections on local occupancies that may be of high risk or have a large financial impact to our local economy should a fire occur. Rationale: Timelines: Completion Measure: Current Year Financials: Health & Safety Best Practices Directives from the OFMEM Continues throughout the year Occupancy meets the requirements of the Fire Code Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 99

102 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Protection Services Fire High Fire Prevention and Public Education The Fire Depaartment will do school visits and attend functions throughout the community to educate rate payers about fire safety in their homes and cottages. Prevention staff are also involved in Emergency Management Education. Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Specific Legislation Fire Protection and Prevention Act Throughout the entire year Education continues to be an ongoing event Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 (Include all future year costs and/or revenue opportunities) Attachments: 100

103 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Protection Services By-law High Review and update Bylaws The Senior Bylaw Officer will be reviewing and updating bylaws, including fireworks and dark skies. He will also in 2015 be looking at new ways of meeting compliance with property standards. Rationale: Best Practices Timelines: Completion Measure: Current Year Financials: Most of this work will be done in the winter months Passing of new Bylaws by Council Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 101

104 Development Services Department The Development Services Department is made up of two branches: Building and Planning. Building The Province of Ontario, through the Ontario Building Code Act and the Ontario Building Code, is responsible for the development of building regulations. These documents outline specific regulations and requirements that are to be adhered to from the submission of an application, the plan review and inspections. The purpose of the Code is to protect the health, safety and welfare of the public and building occupants. Each municipality is then responsible for the review, inspections and enforcement of the Code as laid out by the Province of Ontario for their specific area. The Building Department also ensures that new construction is carried out with properly issued building permits and that all new construction meets the minimum standards of the Ontario Building Code Act and regulations. Building staff is responsible for the inspection of all new construction within the borders of the Township of Georgian Bay. Staff performs special investigations of illegal construction and unsafe buildings. Departmental Functions: Enforcement of Ontario Building Code (including Fire Protection, Occupant Safety, Accessibility, Structural Design, Environmental Separation, Heating, Ventilating and Air-Conditioning, Plumbing, Sewage Systems, Housing and Small Buildings, Change of Use, Renovations, Resource Conservation) Enforcement of the Ontario Building Code Act Review and administration of Building Applications Building By-law and building, heating, plumbing and demolition permits Part VIII Sewage Disposal Systems Septic Re-inspection Program Legal Inquiries Building Permit Issuance and Inspections performed by qualified Building Officials Answer questions / comments to applicants, agencies and the general public 102

105 Planning The Planning Act provides the framework for municipalities to prepare Official Plans for their areas. Through an Official Plan, we set long term goals and objectives about how we want to grow and develop. The Official Plan contains policies on how we will deal with various land uses and servicing questions that arise. The Official Plan itself does not control how private land owners may use their lands. Zoning By-laws implement the policies of the Official Plan by regulating and controlling specific land uses (and as such, must conform to the Official Plan). The Zoning By-law divides the Township of Georgian Bay into a number of zones and sets out the permitted uses of land, where buildings and structures can be located, the types of permitted buildings and requirements for matters such as lot sizes and dimensions, parking, how far the building(s) must be set back from the street and property lines and building heights. Through zoning, we can guide and shape the pattern of development that occurs. The requirements in a Zoning By-law help to determine the physical appearance of a community. A Zoning By-law has an important and positive role to play; the challenge is that of striking a reasonable balance between the interests of individual property owners and the interests of a community. Departmental Functions: Providing community planning services in accordance with the Ontario Planning Act, Provincial Policy Statement and all other applicable legislation Enforcing the Township of Georgian Bay Official Plan Enforcing the Township of Georgian Bay Zoning By-law Provide expert testimony at the Ontario Municipal Board on a broad range of planning applications; prepare exhibits and gather data for hearings. Review, analyze and report on various Planning Applications and provide recommendations to Council and Committee of Adjustment Work with By-law Enforcement to address zoning and land use complaints Provide information to members of the public regarding planning policies, regulations and applications Provide preconsultation on a variety of planning applications in conjunction with applicable departments and agencies Coordinate and prepare circulation for development applications 103

106 911 Municipal Addressing Plans of Subdivision and Condominium Organizational Chart 104

107 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Project Description: Budgetary Initiative Development Services Building High Vessel Operation Restriction Regulations Provide installation and maintenance to new and existing VORR signs. The budget for this annual project resides in general government. Rationale: Legislation Timelines: Completion Measure: Current Year Financials: Early Spring Fall Expenses Revenue Materials 5,000 Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 5,000 TOTAL 0 Net Tax Levy Impact $5,000 Future Year Financials: Attachments: 105

108 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Project Description: Non-Budgetary Initiative Development Services Building High Policies and Procedures To update the Building standard operating policies and procedures. Rationale: Best Practices Timelines: Completion Measure: Current Year Financials: Winter 2015 Standard Operating Policies and Procedures Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 106

109 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Project Description: Non-Budgetary Initiative Development Services Building High Review of all Open Permits Go through all open building permits from 2012 and older and apply a $65.00 maintenance fee in accordance with our user fees and charges by-law. Rationale: Best Practices Timelines: Completion Measure: Current Year Financials: Fall 2015 All open building permits 2012 and older to be invoiced. Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 107

110 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Project Description: Non-Budgetary Initiative Development Services Building High Building Permit Files - Review and Update Review building permit files from 1989 to the present, update and correct data. To provide accurate reports, tracking of active and inactive permits. To provide a uniform approach for revoking building permits. Rationale: Best Practices Timelines: Completion Measure: Current Year Financials: 2015 Database Accuracy Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 108

111 2015 Capital & Operating Initiatives - Project Justification Type: Department: Division: Priority: Project Name: Project Description: Non-Budgetary Initiative Development Services Building Medium Scan closed building permit files Scan all closed building permit files and remove off site in order to create more file space in the administration building. Rationale: Best Practices Timelines: Completion Measure: Current Year Financials: All building permit records to be kept in electronic format. Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 109

112 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Development Services Planning Medium Update Site Plan Agreement Templates It has been many years since the Township's Site Plan Agreement template has been updated. With the adoptions of the new Official Plan, phosphorous mitigation strategies need to be incorporated into the agreement. Council has directed this to occur by attaching the related environmental report of the Site Plan Agreement. Rationale: Best Practices Timelines: Completion Measure: Current Year Financials: Winter of 2015 Endorsement by Council to Implement a new Site Plan Agreement template. Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: See PLAN RPT

113 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Development Services Planning Medium Source Water Protection Planning Policies The Province has given the Township $30,000 to begin to implement the Source Water Protection policies. The Township has intake zones in Port Severn and MacTier where certain land uses need to be prohibited to protect the water source. An Official Plan Amendment and Zoning By-Law Amendment is to be undertaken to prohibit land uses within the intake zones. Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Specific Legislation Once the Source Water Protection Plan is approved by the Province, certain land uses will be prohibited from locating in the Township's intake zone areas Approval of Official Plan Amendment by the District of Muskoka and adoption of a Zoning By-Law Amendment by Township Expenses Revenue Materials Trade In Consultants 30,000 Reserve Equipment Reserve Fund Legal Grants (30,000) TOTAL 30,000 TOTAL (30,000) Net Tax Levy Impact $0 None Attachments: 111

114 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Development Services Planning Medium Official Plan Amendment to create policies for developed, undersized islands. Through the writing of the new Zoning By-Law, the Zoning Consultant have placed the undersized, Open Space islands into a residential zone category with an exception that only allows for exisiting buildings and structures. Applicants must apply for a Minor Variance to allow further expansions. But Official Plan policies need to be created to guide the review of such applications. Through this public consultation process, it will form the Offical Plan policies to guide development/redevelopment of these lands. Staff will intiate an Official Plan Amendment to implement this policy framework. Specific Legislation Offical Plan policies are required to be implemented and added to the Township's new Offical Plan to guide development/redevelopment on existing developed undersized islands on Georgian Bay Adoption of Official Plan Amendment by the District of Muskoka Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants 1,800 TOTAL 1,800 TOTAL 0 Net Tax Levy Impact $1,800 If the Offical Plan Amendment is appealed to the OMB, then there may be additional costs to defend the Township's decision at the OMB Attachments: 112

115 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Development Services Planning Low Request For Proposal for Biologist on Record It is prudent for the Township to have a biologist on retainer to peer review Planning Act applications and provide advice to projects occurring in the Operations Department. It is not efficient or practical to require staff to follow the Procurement Policy to seek quotes each time a biological study is needed. Given the extent of wetlands and Species At Risk in the Township, it would be beneficial to have a biologist on record Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Best Practices Follow the Procurement Policy to retain a Biologist on Record for the Township Originally scheduled to be completed in Winter or Fall of But due to staff shortages, this project has been moved to 2015 Council approval of the retention of a biologist on record. Expenses Revenue Materials Trade In Consultants 0 Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 The Township is anticipated to incur future costs to have biologist serve as Expert Witness at the OMB in defence of the Township's position and provide advise to projects in the Operation Department. Attachments: 113

116 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Development Services Planning Medium Type 1 Fish Habitat Mapping Council has recommended that the new Zoning By-Law zone Type 1 Fish Habitat is protected from shoreline structures. However, the basis for the mapping is dated. It originated from MNR in the 1990s and was based upon various sources from the late 1980s. To provide updated Fish Habitat mapping, a biologist can be retained to undertake an air photo based analysis to map the Type 1 Fish Habitat throughout the Township of Georgian Bay. This work would form the basis for an update to the Official Plan Appendix 8 Fish Habitat Mapping and a Township-initiated amendment to the new Zoning By-Law to ensure that the By-Law is based on the most current information. Rationale: Best Practices The zoning of Type 1 Fish Habitat should be as accurate as possible. It is prudent to ensure the zoning information reflects current Type 1 Fish Habitat. Timelines: Retain Biologist to undertake air-photo analysis In 2015; Complete Township-wide Zoning By-law Amendment in 2016 Completion Measure: Current Year Financials: Future Year Financials: Updated Official Plan Appendix 8 Fish Habitat mapping & Complete Township-wide Zoning By-Law Amendment to implement zoning for updated Type 1 Fish Habitat mapping Expenses Revenue Materials Trade In Consultants 32,000 Reserve Equipment Reserve Fund Legal Grants TOTAL 32,000 TOTAL 0 Net Tax Levy Impact $32,000 Retain MHBC to prepare updated zone maps for the new Zoning By-law and cost of advertising for Zoning By-law Amendment's Public Meeting Attachments: Development Services Report

117 Operations Department The Operations Department is responsible for Roads Maintenance; Fleet Management; Facilities; Parks and Recreation Programming. Parks, Recreation and Facilities This branch provides a wide variety of services to the public including recreation programming opportunities, management of indoor and outdoor recreation facilities and special event management and support. Programs / Services provided by this branch: Provision of direct recreation programming opportunities for residents and non-residents including afterschool programs; summer camps; and general interest and fitness programs for, youth, adults and senior programs.. Management of indoor and outdoor facilities including: Baxter Ward Community Centre, MacTier Memorial Arena, MacTier Ball Field, Stewart Lake Beach and Wharf (MacTier), Gibson Lake Ball Field, 6 Mile Lake tennis courts and docking area, Port Severn Park, Schoolhouse Trail, Honey Harbour Park Landing, Bressette House, Community Services Building (including the Port Severn Library), Administration Building, MacTier Fire Hall, Port Severn Fire Hall, Honey Harbour Fire Hall, MacTier Shop, Port Severn Shop, Honey Harbour Library, MacTier Library and the MacTier Cemetery. Management of water access areas including Regatta Beach on Go Home Lake, Minors Bay Wharf and parking area, Wawatausa boat launch/docks and parking, Gibson Lake boat launch/docks and parking, Kilty Bay boat launch/docks, Bloody Bay boat launch/docks and parking, and the 12 Mile Bay boat launch/wharf/docks and parking area. Involvement in a number of community based special events which promote social and physical activity. Plays a supportive role to large events as well as participating in the development of sport tourism. Staff supports a wide variety of rental based events (private functions, hockey tournaments, etc.). The Department often acts as a support organization or partner for various community organizations including sports clubs, health and wellness organizations and not-for-profit charities. 115

118 The staffing compliment consists of full-time and seasonal part-time staff along with volunteers. Public Works This Department ensures that the 62 kilometres of District roads and the approximate 100 kilometres of Township roads within the Township of Georgian Bay are maintained at least to the Provincial Minimum Maintenance Standards. The plowing of roads is generally carried out in accordance with the classifications of roads. Arterial roads receive preferred services at all times as they are major carriers of traffic and generally connect with other major roads. Collector roads provide access to arterial roads. The sanding and salting of roads are carried out to ensure roads are safe and passable. The organizational structure is structured in such a way that all roads should be plowed in about seven hours with bus routes being a priority, after the snow event is over. In order to carry out its tasks, the Department maintains a fleet of vehicles as well as other heavy and light equipment including winter clearance equipment and summer maintenance equipment. Programs / Services provided by this branch: Internal maintenance and repairs of fleet vehicles. Maintaining and following the Roads Needs Capital Improvement Plan (a living document allowing us to confirm priorities and tend to them as budget and grant funding permits; this document is updated regularly as priorities evolve) Maintain and follow the Fleet Replacement Schedule (a living documents that allows us to ensure that purchases are spread out to avoid budget spikes and is a guide based on the expected useful lives of each asset class) Long-term planning, aid in preparing and administering departmental budgets, coordinating activities with other Township and governmental agencies, and overseeing divisional purchasing and personnel functions Spot reconstruction of roads, sidewalks, and curbs Spring clean-up, e.g., sand, sweeping, catch basin cleaning Maintenance of Township signs 116

119 Organizational Chart

120 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Rationale: Timelines: Operations Parks-Recreation & Facilities High Wiring,Microphone & Peripherals in Council Chambers The project entails moving all the wiring that services the podium from one location to another location further back along the same wall, and to purchase another 2 wireless microphones and peripherals for use at the podium and staff tables. The Mayor has requested this relocation so that people living with visual limitations can better see the projection screens and have an unobscured view of the screens. Additionally, Health and Safety concerns were raised regarding presenters tripping over wires on the way to/from the podium. The additional microphone should eliminate feedback and ensure that everyone in the Council chambers can clearly hear the proceedings. Health & Safety Best Practices Winter of 2015 Completion Measure: Current Year Financials: Future Year Financials: Wires have been moved to specified location, have been reactivated, and are functioning as expected. Expenses Revenue Materials 1,500 Trade In Consultants Reserve Equipment 4,525 Reserve Fund Legal Grants TOTAL 6,025 TOTAL 0 Net Tax Levy Impact $6,025 None anticipated. Attachments: Quote from Cinema Stage for Microphone 118

121 Township of Georgian Bay 2015 Corporate Business Plan Public Library There are three libraries within the Township of Georgian Bay; Honey Harbour, MacTier and Port Severn. Programs / Services provided by this branch: Public Access Computers Free internet and wireless access with valid library card Class visits for all three elementary schools within the Township Tourist and local information hub Adult, young adult and children s collections (books, audio books, DVDs, CDs) Inter-branch / Inter-library loans Adult book clubs / Children s story times Free access from the library s website to databases funded by the Ministry of Tourism and Culture Downloadable e-books, audiobooks, music and video 119

122 Organizational Chart Township of Georgian Bay Public Libraries Municipal Council Library Board Barbara Swyers Chief Executive Officer MacTier Port Severn Honey Harbour 2 Library Clerks 1 Library Clerk 2 Library Clerks Additional Staffing: 1 Summer Students 1 Courier - Summer 1 Library Clerk split PS and HH 120

123 Type: 2015 Capital & Operating Initiative - Project Justification Capital Department: Library Services Division: Priority: Project Name: Project Description: High Collections To purchase new materials in various formats for all three library locations. Honey Harbour $ MacTier $ Port Severn $ (from Development Charge Funds) Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Best Practices (Identified Below) Annual collection growth & updates 2015 Circulation statistics and customer satisfaction Expenses Revenue Materials 24,217 Trade In Consultants Reserve Equipment Reserve Fund (5,000) Legal Grants TOTAL 24,217 TOTAL (5,000) Net Tax Levy Impact $19,217 $24,217 Attachments: 121

124 Type: 2015 Capital & Operating Initiative - Project Justification Budgetary Initiative Department: Division: Priority: Project Name: Project Description: Library Services Information Technology High IT Technician To continue to employ an IT Technician on contract for one day per month for regular maintenance updates and support for public and staff computers, hardware and software Rationale: Timelines: Completion Measure: Current Year Financials: Future Year Financials: Best Practices (Identified Below) Operating requirement, critical to business continuity 2015 Minimal interruptions due to hardware or software issues. Computer problems dealt with quickly and efficiently. Expenses Revenue Materials Trade In Consultants 6,120 Reserve (3,000) Equipment Reserve Fund Legal Grants TOTAL 6,120 TOTAL (3,000) Net Tax Levy Impact $3, Attachments: 122

125 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Library Services Division: Priority: Project Name: Project Description: High Inventory of Adult Materials Staff will do an inventory of all adult materials in all three locations in order to have an accurate catalogue of the library's holdings. Rationale: Timelines: Completion Measure: Current Year Financials: Best Practices (Identified Below) To have an up-to-date and correct record of holdings in the library catalogue 2015 Customer satisfaction Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 123

126 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Library Services Division: Priority: Project Name: Project Description: High Personnel Policies Review To review all personnel policies and update as needed. Rationale: Best Practices Timelines: Completion Measure: Current Year Financials: 2015 Updated policies Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 124

127 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Library Services Division: Priority: Project Name: Project Description: High Marketing Plan To promote the library's programs and services using the online software program, Library Aware. Commenced in 2014 by training 3 staff members and producing several flyers and other publications to increase social media ads and e-blasts and improve the website appearance. To produce professional looking marketing materials to raise the profile of our libraries. Rationale: Timelines: Completion Measure: Current Year Financials: Best Practices (Identified Below) To increase awareness of the library's programs and services Statistics indicating how many people use our website, databases and attend programs. Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 125

128 Type: 2015 Capital & Operating Initiative - Project Justification Non-Budgetary Initiative Department: Library Services Division: Priority: Project Name: Project Description: High Grant Funding To research grants and other funding initiatives available for libraries in Ontario. To develop project initiatives that meet the critieria of these grants. Rationale: Timelines: Completion Measure: Current Year Financials: Best Practices (Identified Below) To provide enhanced services and technology for our customers 2015 Customer satisfaction and increased statistics Expenses Revenue Materials Trade In Consultants Reserve Equipment Reserve Fund Legal Grants TOTAL 0 TOTAL 0 Net Tax Levy Impact $0 Future Year Financials: Attachments: 126

129 2015 Draft Version 1 Budget Presented by: Jeff Lees, CPA, CGA Director of Financial Services / Treasurer Presented to: Committee of the Whole January 16, 2015 Photo credit Larry Wright 127

130 Presentation Layout Purpose & Background Accomplishments of 2014 Process & Timelines Caveats & Pressures Special Items Impacting 2015 Departmental Requests Costing & Tax Impact Summary & Comments Next Steps 128

131 Purpose & Background Section 290(1) of the Ontario Municipal Act, 2001 For each year, a local municipality shall, in the year or the immediately proceeding year, prepare and adopt a budget including estimates of all sums required during the year for the purposes of the municipality, including, a) Amounts sufficient to pay all debts of the municipality falling due within the year; b) Amounts required to be raised for sinking funds or retirement funds; and c) Amounts required for any board, commission or other body. Financial Services Report No (Budget Development Guidelines for 2015) Council Interviews with the Treasurer (weeks of Dec. 8 & 15, 2014) 129 3

132 Purpose & Background Friday January 16, :00am to 4:30pm (times listed are approximate) Delegations Report Presentation Draft - Capital Budget - Version 1 (PV) Lunch Draft - Library Board Budget Draft - Consolidated Operating Budget - Version 1 (PV) Draft - Street Light Budget Summary 9:00am 10:00am 11:00am 1:00pm 1:30pm 1:45pm 3:15pm 3:30pm 130

133 Accomplishments of 2014 Operating Budget: Comprehensive Zoning By-law Official Plan Economic Development Strategy Honey Harbour Waterfront Development Plan (underway) Municipal Election Site Alteration & Tree Cutting By-law Several Recruitments New Insurance Provider Updated Development Charges Background Study Asset Management Plan Customer Service Training (all staff) Updating of Policy & Procedures (various departments) Successfully Passed Audit for Integrated Standards under AODA 131

134 Accomplishments of 2014 Capital Budget: Financial Software Upgrades re: Process Mapping Continuation of Upgrading our Radio Program to Digital Building Software Upgrades re: Tracking & Reporting Lone Pine Road Rehabilitation Musky Bay Road - Rehabilitation Replaced Operations Dept. Supervisor Truck Hasketts Drive Improvements (started) Administration Building Flat Roof Repair MacTier Arena Sidewalk Improvements Transfer to Reserves (capital repair & replacement, fleet and fire boat motor) 132

135 Budget Process A Draft Consolidated Plan Including: Operating Budget - Day to day operations including roads, recreation, parks, facilities, planning, economic development, building, protection services, administration, financial services, etc. Capital Budget - One time expenses for significant projects such as road reconstruction, fleet replacement, site improvements, etc. Streetlight Budget - Separate tax rate for the wards benefiting from street lights. Public Library Board Budget - Operated by the Township Library Board and part of the consolidated budget. 133

136 Budget Timing Council Adopts Financial Services Report Budget Guidelines 1. SMT Draft Budget; 2. SMT/Treasurer/ Review; 3. Amend Committee of the Whole Draft Version 1 Presentation & Review Council Intent to Review and Adopt Consolidated 2015 Budget Amendments to date have resulted in approx. $170,000 in operational reductions AND approx. $420,000 in capital reductions to staff submissions

137 Budget Caveats 2014 Audited Financial Statements Will be prepared on a full accrual basis in accordance with legislative requirement PSAB Draft Version 1 (PV) Budget 2015 budget with 2014 YTD has been prepared on a cash basis. Cash basis clearly shows the dollars required to fund the budget. Cash vs. Accrual Accounting Reconciliation Per Ontario Regulation 284/09, the reconciliation of capital purchases, amortization, L/T debt principal and reserve transfers will be provided prior to budget adoption. 135

138 Budget Pressures Consumer Price Index (CPI) vs. Municipal Price Index (MPI) CPI Major Expenditure Components Food Shelter Household operations, furnishings and equipment Clothing and footwear Transportation Health and personal care Recreation, education and reading Alcoholic beverages and tobacco products Energy GBT Major Expenditure Components Salaries, wages and benefits Utilities (hydro, water and propane) Insurance Roads Building materials Large fleet costs Contract and professional services Contribution to capital Transfer to reserves 136

139 Budget Pressures Municipal Price Index 2.78% Higher than CPI, which rose 2.4% over 12 month period to November Better represents base operating cost increases facing the Municipality in the coming year. Basket of Goods (Expenses) Municipal Price Index for 2015 Portion of 2014 Budget Price Index - Forecast Increase Weighted Impact Budget Salaries, Wages & Benefits 33.11% 3.00% 0.99% Utilities 2.13% 5.00% 0.11% Insurance 2.22% 2.50% 0.06% Fleet/Equipment Costs 2.17% 4.00% 0.09% Transfer to Reserves 3.00% 1.40% 0.04% Expenditures Subject to Inflation 18.60% 2.40% 0.45% Expenditures Not Subject to Inflation 10.82% 0.00% 0.00% Capital - All 27.96% 3.75% 1.05% 2015 Municipal Price Index 2.78% 137

140 Special Items Impacting 2015 Capital Assets Repair & Replacement $1,034,937 net expenses to be funded in 2015 from the property tax levy (represents an 11.6% increase in comparison to 2014) Core Services Review (KPMG LLP) and the Asset Management Plan (Hemson Consulting) both identified the IMPORTANCE of capital asset funding Asset Management Plan (Jan. 2014) estimated a $13.0 million deficit with three strategies that the municipality should consider Long Term & Prudent Financial Planning is Critical

141 Special Items Impacting 2015 Putting the Municipal Capital Infrastructure into Perspective Sustainably Managing our Assets Published on Aug 13, 2012 Local government business is about interacting with people from all walks of life. To do this we need to get some complicated messages across from time to time. One of the more complex messages we've needed to get across is about how we become sustainable - more importantly, what decisions do we need to make to go down that path. This video was produced by our Asset Team to explain to the general audience what complying with the Integrated Planning and Reporting framework means to them. Terry Dodds - Group Manager - Public Works, City of Ryde 139

142 Special Items Impacting Gross Capital Expenditures 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000, , Request 2014 Carry Over

143 Special Items Impacting 2015 Capital Funding Sources (2014 Carry Over & 2015 Requested) $30,000 Reserves $204,700 DC Reserve Fund $40,500 Parks Reserve Fund $138,000 Gas Tax $71,868 Contribution $2,301,900 Tax Supported $1,034,

144 Special Items Impacting 2015 Realigning the delivery of IT Services & Development Services Anticipated reduction in user fees & charges collected: Financial Services; Development Services (Planning). Proposed increases to reserves for future financial sustainability Reduction in Property Tax penalty & interest revenue 142

145 Special Items Impacting 2015 Personnel Expenses COLA OMERS CPP WSIB PAY EQUITY EHT EI

146 Departmental Requests Budgets have been prepared based on the following principles: Ensuring the maintenance of existing service levels and base operations for all municipal departments; Providing for the annualized cost of new programs approved in 2014; Assuming a 0.40% growth in Assessment for 2015; Accommodating inflationary increases across the Municipality as a whole; Accommodating priorities approved by Council or recommended by staff for implementation; and Mitigating tax levy impacts through pursuing grant opportunities, seeking out new revenue sources, setting appropriate user fees, and seeking out efficiency and cost-saving opportunities. 144

147 Departmental Requests The Senior Management Team (SMT) have worked very hard to prepare the consolidated draft budget as proposed, within the 3.78% mandate given by Council in September of The proposed budget incorporates projects, initiatives, and allowances that staff feel are necessary for the seamless continuity of Municipal operations (today and for the future) in the following manners: EFFECTIVE, EFFICIENT & ECONOMICAL The Operating & Capital budgets are being presented in an extremely lean fashion Council 1:1 interviews with the Director of Financial Services/Treasurer (in the first two weeks of December 2014) see summary hand out Justification for all tax increases 145

148 Departmental Requests Budgetary Initiatives By Department (see Business Plans) Department Budgetary Initiative Rationale Tax Supported Administration Clerk - Voters List Dataset Best Practices 5,000 HR - Policies - District Services Legislation 0 HR - Collective Bargaining - District Services Legislation 4,500 ED - Honey Harbour BR&E Plan Strategic Plan 12,100 ED - Lock 45 Gala Strategic Plan 12,500 ED - Strategic Plan Strategic Plan 28,000 CS - Swap and Trade Potluck Strategic Plan 100 CS - Job Fair Strategic Plan 350 CS - Seniors Info Fair Strategic Plan 250 Financial Services Business Process Improvements Best Practices 10,000 IT - Help Desk System Best Practices 3,000 Development Services Bldg. VOORS Regulations Legislation 5,000 Plan. - OPA Policies - Undersized Islands Best Practices 1,800 Plan. - Type 1 Fish Habitat Maping Best Practices 32,000 Operations - PR&F Council Chambers Wiring/Peripherals Health & Safety 6,025 Total Budgetary Initiatives $120,

149 Departmental Requests Wish List Items (Not Included in the Draft Budget) Department Item/Project Rationale Tax Supported From Operating: Development Planning - Marmak Planning Module (Software) Best Practices 10,000 Planning - OPA - Private Roads Best Practices 16,300 Planning - OPA - Cumulative Impact Study Best Practices 26,800 Operations - PW Transfer to Weather Control Reserve - Reduction Best Practices 30,000 Operations - PR&F Building Maintenance (Several) Best Practices 10,000 General Government Transfer to OMPF Reserve - Reduction Best Practices 47,440 Various Solicitor & Consulting Best Practices 30, ,540 From Capital: Administration Economic Development - Community Boards Strategic Plan 10,000 Protection Services Fire - Bunker Gear Program - Annual Asset Mgt. Plan 9,000 Fire - Transfer to Fleet Reserve reduction Asset Mgt. Plan 75,000 Development Building - Replace Truck 51 Ford Escape Best Practices 28,000 Operations - PW Replace Loader/Backhoe Asset Mgt. Plan 155,000 Hungry Bay Road - Reduce Scope Asset Mgt. Plan 75,000 Iroquois Road Culvert Improvements Asset Mgt. Plan 36,300 GPS Program Best Practices 5,000 Operations - PR&F North PW Shop - Improvements Asset Mgt. Plan 17,000 MT Arena - Digital Signage Best Practices 11, ,300 Total Excluded $591,

150 Costing & Tax Impact 2015 Net Levy By Dept. Department 2014 Budget 2015 Draft Ver. 1 Budget 2015 Net Levy Increase Dept. Yr. Over Yr. % Increase Net Levy Impact General Government (375,620) (378,675) (3,055) 0.81% -0.06% Council 222, ,011 4, % 0.09% Administration 668, ,753 6, % 0.13% Financial Services 596, , , % 2.29% Protection Services 598, ,327 11, % 0.23% Development Services 683, ,140 19, % 0.41% Operations - Public Works 857, ,200 (19,063) -2.22% -0.39% Operations - Parks, Rec. & Facilities 1,042, ,873 (64,960) -6.23% -1.34% Taxation (280,000) (250,000) 30, % 0.62% Capital - All Departments 927,664 1,034, , % 2.21% Net Levy Impact 4,941,560 5,145, , % Assessment Growth 19, % Net Levy Impact After Growth $184, % 148

151 Costing & Tax Impact 140, Net Levy Increase By Dept. 120, ,000 80,000 60,000 40,000 20,000 - (20,000) (40,000) (60,000) (80,000)

152 Costing & Tax Impact The budget as presented currently includes a tax increase of 3.78% to the average residential property - an additional $184,007 of lower tier revenue. This is inclusive of a recommended 1.5% increase to the Capital Repairs & Replacement dedicated levy as introduced in Assessment ($) Tax Rate (%) Tax $ Levied % Increase , , , , , , , , (draft) 150

153 Costing & Tax Impact Lower Tier Comparison: 2014 vs Draft Ver. 1 (on the Average Residential Property) Inclusive of General & Capital Levy Assessment Current Rate (2014) 3.78% Increase (2015 Draft) $ Increase $200,000 $ $ $14.86 $300,000 $ $ $22.29 $400,000 $ $ $29.72 $500,000 $ $1, $

154 Costing & Tax Impact Allocation of Tax Revenue 27% 27% 46% Township of Georgian Bay District of Muskoka Province of Ontario (Education) Note: Excludes area specific levies (ie. Street Lights, Water, & Sewer)

155 Costing & Tax Impact Options to Modify Budget Impacts: Capital Fund Delete, defer, amend or advance projects to reflect priorities relative to growth, affordability and/or priorities; Add capital projects in accordance with Council priorities. Operating Fund Review potential staffing changes / hiring reduction in service levels; Use of reserves to reduce tax increase; Consider additional debt for capital debt level well positioned; Review grants and donations; Increase user fees and charges further (closer to cost recovery); Delete, defer, amend or advance consulting studies; and/or Add dollars to service areas in accordance with Council priorities. 153

156 Summary & Comments Finding the Right Balance: Consultants vs. staff Needs vs. wants User-pay vs. tax levy Sub contract vs. in-house Past, present and future revenues Short-term solutions vs. long-term planning

157 Summary & Comments Planning for the Future: Continue to seek out & apply for grant funding from upper levels of government (ex. OCIF & SCF announced in 2014); Focus on long term financial sustainability; Continue to make existing capital a priority Maintain capital levy (introduced in 2014) to help address capital deficit; Seek continuous improvement Service delivery options, efficiencies, effectiveness, economies of scale, etc.; Review opportunities from the Jan Core Service Review (KPMG). 155

158 Summary & Comments Capital Asset Challenges Renewal, repair and replacement needs are not being adequately addressed; Capital & operational costs are associated with expanding service requirements; Reserve contributions to address future capital should be maintained; Deferred maintenance is more costly maintenance - must protect our infrastructure TODAY for tomorrow

159 Summary & Comments Reserve & Reserve Fund Continuity Schedule Dec. 31, '14 15 Inc. 15 Dec. Dec. 31, '15 Capital Projects Carry Over (149,201) 148,500 (701) Working Capital (703,877) (703,877) Public Works Equip (128,078) (128,078) Environment Control (388,849) (10,000) 25,000 (373,849) Election (19,129) (15,000) (34,129) Building Fund (59,368) 41,000 (18,368) Pit Rehabilitation (15,000) (15,000) Rural Freeman St Lighting (3,000) (3,000) Community Parade (2,028) (2,028) Sick Leave (5,214) (5,214) Admin. Improvement (9,950) (9,950) Fire (176,438) (176,438) Admin. Equipment (79,041) (79,041) Prot. Inspections (47,089) 5,000 (42,089) Public Docks (10,500) (10,500) Zoning by-law 0 (4,875) (4,875) Baxter Hall (4,979) (4,979) MacTier Xmas Parade (572) (572) MacTier Centennial (3,532) (3,532) OMPF (529,381) (152,560) 11,500 (670,441) Perpetual Care (33,481) (33,481) March Break (535) (535) Monument Care (11,225) (11,225) Street Lights (45,254) (11,807) 11,200 (45,861) Insurance (25,000) (5,000) (30,000) Tax Rate Stabilization (10,000) (15,000) (25,000) Weather Control (30,000) (30,000) Capital Asset - Repair/Replace (80,000) (80,000) (160,000) IT Services (10,000) (10,000) (20,000) Total Reserves (2,580,721) (304,242) 242,200 (2,642,763) Development Charges (677,349) (50,000) 40,500 (686,849) Reserve Fund - Parks (550,071) (40,000) 138,000 (452,071) Federal Gas Tax (13,384) (71,866) 71,868 (13,382) Total Reserve Funds (1,240,804) (161,866) 250,368 (1,152,302) Total Reserves and Reserve Funds (3,821,525) (466,108) 492,568 (3,795,065) 2014 year end balances are estimates only and subject to adjustments

160 Summary & Comments 6,000,000 Review of Debt & Reserves/Reserve Funds 5,000,000 4,000,000 3,000,000 2,000,000 No new debt proposed for ,000, Est Est. External L/T Debt (Principal) Operating & Capital Reserves & Reserve Funds

161 Summary & Comments Once Committee has finished reviewing the draft departmental budgets, the Financial Services Department will consolidate all amendments and present an overall summary consolidated budget for adoption: Regular Council Meeting (Monday Feb. 9, 2015) Alternatively, Committee can request an additional meeting to review a second draft, while intending to adopt the budget at a later date (as determined). 159

162 Summary & Comments Recommendation: BE IT RESOLVED THAT Committee receives the 2015 Draft Version 1 budget presentation in addition to schedules as presented; AND THAT Committee recommends the following grant allocations be incorporated into the 2015 budget: $5,000 Cottage Association - Recreation Programs $138,776 Library Board (Operating) $5,000 Southeast Georgian Bay Chamber of Commerce (Operating) $10,000 Southeast Georgian Bay Chamber of Commerce (Lock 45 Gala Event) $57,709 Water Quality - Severn Sound Environmental Association ($36,788 operating, $12,577 north & south bay, and $8,344 sustainability plan implementation) $15,000 Water Quality Georgian Bay Forever (placeholder) $5,000 Water Quality Inland Lakes $1,000 Muskoka Watershed Council $2,000 Water Quality Contingency AND THAT Committee requests the Director of Financial Services/Treasurer to amend the draft 2015 budget as directed; AND THAT an amended summary budget be brought back to the regular Council meeting of February 9, 2015 incorporating a % increase to the average residential property (inclusive of a 1.5% increase to the Capital Levy); AND THAT the Clerk be directed to prepare a public notice of Council s intention to adopt the 2015 consolidated budget on February 9,

163 Summary & Comments Questions or Comments? Thank you. 161

164 2015 Consolidated Budget Presented by: Jeff Lees, CPA, CGA Director of Financial Services / Treasurer Presented to: Council February 9, 2015 Photo credit Larry Wright 162

165 Presentation Layout Purpose & Background Accomplishments of 2014 Process & Timelines Caveats & Pressures Special Items Impacting 2015 Departmental Requests Costing & Tax Impact Summary & Comments Next Steps 163

166 Purpose & Background Section 290(1) of the Ontario Municipal Act, 2001 For each year, a local municipality shall, in the year or the immediately proceeding year, prepare and adopt a budget including estimates of all sums required during the year for the purposes of the municipality, including, a) Amounts sufficient to pay all debts of the municipality falling due within the year; b) Amounts required to be raised for sinking funds or retirement funds; and c) Amounts required for any board, commission or other body. Financial Services Report No (Budget Development Guidelines & Schedule for 2015) Council Interviews with the Treasurer (weeks of Dec. 8 & 15, 2014) 2015 Draft Ver. 1 Budget Presentation Jan. 16, 2015 Committee of the Whole 164 3

167 Accomplishments of 2014 Operating Budget: Comprehensive Zoning By-law Official Plan Economic Development Strategy Honey Harbour Waterfront Development Plan (underway) Municipal Election Site Alteration & Tree Cutting By-law Several Recruitments New Insurance Provider Updated Development Charges Background Study Asset Management Plan Customer Service Training (all staff) Updating of Policy & Procedures (various departments) Successfully Passed Audit for Integrated Standards under AODA 165

168 Accomplishments of 2014 Capital Budget: Financial Software Upgrades re: Process Mapping Continuation of Upgrading our Radio Program to Digital Building Software Upgrades re: Tracking & Reporting Lone Pine Road Rehabilitation Musky Bay Road - Rehabilitation Replaced Operations Dept. Supervisor Truck Hasketts Drive Improvements (started) Administration Building Flat Roof Repair MacTier Arena Sidewalk Improvements Transfer to Reserves (capital repair & replacement, fleet and fire boat motor) 166

169 Budget Process A Draft Consolidated Plan Including: Operating Budget - Day to day operations including roads, recreation, parks, facilities, planning, economic development, building, protection services, administration, financial services, etc. Capital Budget - One time expenses for significant projects such as road reconstruction, fleet replacement, site improvements, etc. Streetlight Budget - Separate tax rate for the wards benefiting from street lights. Public Library Board Budget - Operated by the Township Library Board and part of the consolidated budget. 167

170 Budget Timing Committee recommends Financial Services Report to Council for Adoption Council Adopts Financial Services Report Budget Dev. Guidelines & Schedule 1. SMT Draft Budget; 2. SMT/Treasurer/ Review; 3. Amend Committee requests budget be brought back to Council with intent to adopt on Feb. 9, 2015 Council Intent to Review and Adopt Consolidated 2015 Budget Amendments to date have resulted in approx. $170,000 in operational reductions AND approx. $420,000 in capital reductions to staff submissions

171 Budget Caveats 2014 Audited Financial Statements Will be prepared on a full accrual basis in accordance with legislative requirement PSAB Draft Version 1 (PV) Budget 2015 budget with 2014 YTD has been prepared on a cash basis. Cash basis clearly shows the dollars required to fund the budget. Cash vs. Accrual Accounting Reconciliation Per Ontario Regulation 284/09, the reconciliation of capital purchases, amortization, L/T debt principal and reserve transfers has been provided prior to budget adoption. 169

172 Budget Pressures Consumer Price Index (CPI) vs. Municipal Price Index (MPI) CPI Major Expenditure Components Food Shelter Household operations, furnishings and equipment Clothing and footwear Transportation Health and personal care Recreation, education and reading Alcoholic beverages and tobacco products Energy GBT Major Expenditure Components Salaries, wages and benefits Utilities (hydro, water and propane) Insurance Roads Building materials Large fleet costs Contract and professional services Contribution to capital Transfer to reserves 170

173 Budget Pressures Municipal Price Index 2.78% Higher than CPI, which rose 2.4% over 12 month period to November Better represents base operating cost increases facing the Municipality in the coming year (unique to GBT). Basket of Goods (Expenses) Municipal Price Index for 2015 Portion of 2014 Budget Price Index - Forecast Increase Weighted Impact Budget Salaries, Wages & Benefits 33.11% 3.00% 0.99% Utilities 2.13% 5.00% 0.11% Insurance 2.22% 2.50% 0.06% Fleet/Equipment Costs 2.17% 4.00% 0.09% Transfer to Reserves 3.00% 1.40% 0.04% Expenditures Subject to Inflation 18.60% 2.40% 0.45% Expenditures Not Subject to Inflation 10.82% 0.00% 0.00% Capital - All 27.96% 3.75% 1.05% 2015 Municipal Price Index 2.78% 171

174 Special Items Impacting 2015 Capital Assets Repair & Replacement $1,034,937 net expenses to be funded in 2015 from the property tax levy (represents an 11.6% increase in comparison to 2014) Core Services Review (KPMG LLP) and the Asset Management Plan (Hemson Consulting) both identified the IMPORTANCE of capital asset funding Asset Management Plan (Jan. 2014) estimated a $13.0 million deficit with three strategies that the municipality should consider Long Term & Prudent Financial Planning is Critical

175 Special Items Impacting 2015 Putting the Municipal Capital Infrastructure into Perspective Sustainably Managing our Assets Published on Aug 13, 2012 Local government business is about interacting with people from all walks of life. To do this we need to get some complicated messages across from time to time. One of the more complex messages we've needed to get across is about how we become sustainable - more importantly, what decisions do we need to make to go down that path. This video was produced by our Asset Team to explain to the general audience what complying with the Integrated Planning and Reporting framework means to them. Terry Dodds - Group Manager - Public Works, City of Ryde 173

176 Special Items Impacting Gross Capital Expenditures 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000, , Request 2014 Carry Over

177 Special Items Impacting 2015 Capital Funding Sources (2014 Carry Over & 2015 Requested) $30,000 Reserves $204,700 DC Reserve Fund $40,500 Parks Reserve Fund $125,000 Gas Tax $71, % Increase over 2014 Contribution $2,301,900 Tax Supported $1,034,

178 Special Items Impacting 2015 Realigning the delivery of IT Services & Development Services Anticipated reduction in user fees & charges collected: Financial Services; Development Services (Planning). Continuation of proposed transfers to reserves for future financial sustainability Reduction in Property Tax penalty & interest revenue 176

179 Special Items Impacting 2015 Personnel Expenses COLA OMERS CPP WSIB PAY EQUITY EHT EI

180 Departmental Requests Budgets have been prepared based on the following principles: Ensuring the maintenance of existing service levels and base operations for all municipal departments; Providing for the annualized cost of new programs approved in 2014; Assuming a 0.40% growth in Assessment for 2015; Accommodating inflationary increases across the Municipality as a whole; Accommodating priorities approved by Council or recommended by staff for implementation; and Mitigating tax levy impacts through pursuing grant opportunities, seeking out new revenue sources, setting appropriate user fees, and seeking out efficiency and cost-saving opportunities. 178

181 Departmental Requests The Senior Management Team (SMT) have worked very hard to prepare the consolidated draft budget as proposed, within the 3.78% mandate approved by Council in October of The proposed budget incorporates projects, initiatives, and allowances that staff feel are necessary for the seamless continuity of Municipal operations (today and for the future) in the following manners: EFFECTIVE, EFFICIENT & ECONOMICAL The Operating & Capital budgets are being presented in an extremely lean fashion Council 1:1 interviews with the Director of Financial Services/Treasurer (in the first two weeks of December 2014) Justification for all tax increases 179

182 Departmental Requests Budgetary Initiatives By Department (see Business Plans) Department Budgetary Initiative Rationale Tax Supported Administration Clerk - Voters List Dataset Best Practices 5,000 HR - Policies - District Services Legislation 0 HR - Collective Bargaining - District Services Legislation 4,500 ED - Honey Harbour BR&E Plan Strategic Plan 12,100 ED - Lock 45 Gala Strategic Plan 12,500 ED - Strategic Plan Strategic Plan 28,000 CS - Swap and Trade Potluck Strategic Plan 100 CS - Job Fair Strategic Plan 350 CS - Seniors Info Fair Strategic Plan 250 Financial Services Business Process Improvements Best Practices 10,000 IT - Help Desk System Best Practices 3,000 Development Services Bldg. VOORS Regulations Legislation 5,000 Plan. - OPA Policies - Undersized Islands Best Practices 1,800 Plan. - Type 1 Fish Habitat Maping Best Practices 32,000 Operations - PR&F Council Chambers Wiring/Peripherals Health & Safety 6,025 Total Budgetary Initiatives $120,

183 Departmental Requests Wish List Items (Not Included in the Draft Budget) Department Item/Project Rationale Tax Supported From Operating: Development Planning - Marmak Planning Module (Software) Best Practices 10,000 Planning - OPA - Private Roads Best Practices 16,300 Planning - OPA - Cumulative Impact Study Best Practices 26,800 Operations - PW Transfer to Weather Control Reserve - Reduction Best Practices 30,000 Operations - PR&F Building Maintenance (Several) Best Practices 10,000 General Government Transfer to OMPF Reserve - Reduction Best Practices 47,440 Various Solicitor & Consulting Best Practices 30, ,540 From Capital: Administration Economic Development - Community Boards Strategic Plan 10,000 Protection Services Fire - Bunker Gear Program - Annual Asset Mgt. Plan 9,000 Fire - Transfer to Fleet Reserve Reduction Asset Mgt. Plan 75,000 Development Building - Replace Truck 51 Ford Escape Best Practices 28,000 Operations - PW Replace Loader/Backhoe Asset Mgt. Plan 155,000 Hungry Bay Road - Reduced Scope Asset Mgt. Plan 75,000 Iroquois Road Culvert Improvements Asset Mgt. Plan 36,300 GPS Program Best Practices 5,000 Operations - PR&F North PW Shop - Improvements Asset Mgt. Plan 17,000 MT Arena - Digital Signage Best Practices 11,000 Port Severn Park Pay & Display Units (Removed by COW ) Best Practices 0 421,300 Total Excluded $591,

184 Costing & Tax Impact 2015 Net Levy By Dept. Department 2014 Budget 2015 Draft Ver. 1 Budget 2015 Net Levy Increase Dept. Yr. Over Yr. % Increase Net Levy Impact General Government (375,620) (378,675) (3,055) 0.81% -0.06% Council 222, ,011 4, % 0.09% Administration 668, ,753 6, % 0.13% Financial Services 596, , , % 2.29% Protection Services 598, ,327 11, % 0.23% Development Services 683, ,140 14, % 0.30% Operations - Public Works 857, ,200 (19,063) -2.22% -0.39% Operations - Parks, Rec. & Facilities 1,042, ,873 (59,960) -5.75% -1.23% Taxation (280,000) (250,000) 30, % 0.62% Capital - All Departments 927,664 1,034, , % 2.21% Net Levy Impact $4,941,560 $5,145,017 $203, % Assessment Growth $19, % Net Levy Impact After Growth $184, % 182

185 Costing & Tax Impact 140, Net Levy Increase 120, ,000 80,000 60,000 40,000 20,000 - (20,000) (40,000) (60,000) (80,000)

186 Costing & Tax Impact The budget as presented currently includes a tax increase of 3.78% to the average residential property - an additional $184,007 of lower tier revenue. This is inclusive of a recommended 1.5% increase to the Capital Repairs & Replacement dedicated levy as introduced in Assessment ($) Tax Rate (%) Tax $ Levied % Increase , , , , , , , , (draft) 184

187 Costing & Tax Impact Lower Tier Comparison: 2014 vs (V2) (on the Average Residential Property) Inclusive of General & Capital Levy Assessment Current Rate (2014) 3.78% Increase (2015 V2) $ Increase $200,000 $ $ $14.86 $300,000 $ $ $22.29 $400,000 $ $ $29.72 $500,000 $ $1, $

188 Costing & Tax Impact Allocation of Tax Revenue 27% 27% 46% Township of Georgian Bay District of Muskoka Province of Ontario (Education) Note: Excludes area specific levies (ie. Street Lights, Water, & Sewer)

189 Costing & Tax Impact Options to Modify Budget Impacts: Capital Fund Delete, defer, amend or advance projects to reflect priorities relative to growth, affordability and/or priorities; Add capital projects in accordance with Council priorities. Operating Fund Review potential staffing changes / hiring reduction in service levels; Use of reserves to reduce tax increase; Consider additional debt for capital debt level well positioned; Review grants and donations; Increase user fees and charges further (closer to cost recovery); Delete, defer, amend or advance consulting studies; and/or Add dollars to service areas in accordance with Council priorities. 187

190 Summary & Comments Finding the Right Balance: Consultants vs. staff Needs vs. wants User-pay vs. tax levy Sub contract vs. in-house Past, present and future revenues Short-term solutions vs. long-term planning

191 Summary & Comments Planning for the Future: Continue to seek out & apply for grant funding from upper levels of government (ex. OCIF & SCF announced in 2014); Focus on long term financial sustainability; Continue to make existing capital a priority Maintain capital levy (introduced in 2014) to help address capital deficit; Seek continuous improvement Service delivery options, efficiencies, effectiveness, economies of scale, etc.; Continue to review opportunities from the Jan Core Service Review (KPMG). 189

192 Summary & Comments Capital Asset Challenges Renewal, repair and replacement needs are not being adequately addressed; Capital & operational costs are associated with expanding service requirements; Reserve contributions to address future capital should be maintained; Deferred maintenance is more costly maintenance - must protect our infrastructure TODAY for tomorrow