County of Dufferin Budget 2013

Transcription

1 County of Dufferin Budget 2013 DRAFT

2 COUNTY of DUFFERIN 2013 DRAFT BUDGET INITIAL POSITION subject to debate and revisions INTRODUCTORY REMARKS The 2013 County of Dufferin draft budget has been prepared using a cash basis format as in previous years. The draft budget reflects all County transactions that will require the payment or receipt of cash. The cash requirement is what determines the tax levy amount. This dollar amount is then divided into the assessed values of all properties in the County, as set by MPAC, to arrive at a Tax Rate. COUNTY PROPERTY TAX LEVY = COUNTY TAX RATE x ASSESSED VALUE The County taxes for a single property are calculated by multiplying the assessed value for the property by the applicable tax rate (residential, commercial, industrial.) New assessment values have been released by MPAC this fall. These values will be applied for the next four tax years, starting with 2013, on a phase-in basis. These values do not impact the total County of Dufferin tax levy requirement, but they do impact how the tax requirement is shared across all County properties. The Public Sector Accounting Board rules, implemented in 2009, also require a budget to be presented on an accrual basis. This includes non-cash transactions like amortizing of capital assets. At the end of the 2013 budget deliberations, when a final cash-basis budget for 2013 is approved, staff will present an accrual-basis version of the final budget, for information purposes. The Municipal Act requires this be done, and the Act says the 2013 Budget will not be considered to be officially adopted until an accrual-basis version has been presented to Council, therefore an accrual-basis presentation will be done soon after finalization of the cash-basis budget. County of Dufferin 2013 Draft Budget October 11, 2012 Page 2

3 THE 2013 DRAFT BUDGET OPENING POSITION The 2012 County tax levy was $28,075,430, so for 2013 every $280,750 of increase in the levy represents 1.0% over $ % DRAFT Levy Change Change Operating Budget 26,969,245 23,460,480 3,508, % Capital Budget 5,815,890 4,614,950 1,200, % Total 32,785,135 28,075,430 4,709, % Adjustment for New Property* -280,750 Total Including Growth 32,504,385 28,075,430 4,428, % *The adjustment is for new property (new construction or additions) added to the assessment role. This adjustment does not include changes in property value from the reassessment completed by MPAC for January 1, The most significant portion of the increase comes from the transfer of waste collection services to the County levy from the local municipal levies. The General Discussion Points section provides additional details on the operating levy increase. The proposed capital levy for 2013 has an opening position that is higher than the 2012 capital levy by $1.2 million. The driving forces behind this are proposed higher project activity in Public Works, specifically in the Road, Structures and Safety Improvements sections. See the commentary on capital at the end of this section of the draft budget material. The combined increase in the 2013 initial version of the Draft Budget is $3,508,765 Operations + $1,200,940 Capital = $4,709,705 Overall In percentage terms, this starting Tax Levy increase of $4,709,705 comes to 16.78% above the 2012 Tax Levy of $28,075,430. The 16.78% increase would be raised from a combination of two sources: (1) Assessment Growth from new properties and (2) a Tax Increase on existing properties. Growth comes from newly built properties appearing on the MPAC Tax Roll that were not there a year ago. In Dufferin County, recent growth has been moderate, County of Dufferin 2013 Draft Budget October 11, 2012 Page 3

4 unlike other places such as Vaughan for example, where growth is high. Dufferin County has had annual growth between 1 and 2 percent in recent years. Growth numbers will come from MPAC in mid-december, and likely will be closer to 1%, meaning the tax increase within the opening 2013 draft budget would be about 16.78% - 1.0% = 15.78%. In dollars, a typical property that paid $1,000 County taxes in 2012 would be paying $1, in County taxes for 2013, based on the opening position of the 2013 draft budget, if growth was 1%. A series of internal reviews of preliminary budgets has taken place over the past month, with senior management, wherein changes were made to bring down the operating budget increase and to prioritize the capital projects. The specific reasons behind all increases will be discussed at the October committee meetings, during line-by-line reviews of operating budgets, and also at the November Committee of the Whole Council Budget Workshop. OTHER POINTS OF DISCUSSION Dufferin County follows certain financial practices in order to complete its annual budgets as early as possible. In non-election years, budgets are brought to Council in October, debated and modified by Council, and adopted in November or December, before the Budget-year begins. In order to do this, County practice has been to disregard any surplus/deficit of the prior year, when setting budgets for a new year. This practice, common to most larger municipalities, states that any surplus/(deficit), regardless of amount, gets added to (or deducted from) the County Rate Stabilization (RS) Reserve. This policy means there is no need to know the prior year surplus/(deficit) before setting the next annual budget. The Budget can then be finished earlier. At the time of writing this budget summary, it appears there will be a 2012 surplus from Operations, County-wide. However, the specific amount is unknown, until all year-end adjustments have been done and the annual audit is completed. County practice is that the entire 2012 surplus will be added to the RS Reserve, and will not be used as a revenue source, for balancing the 2013 Budget. In round figures, the 2013 draft County Budget consists of: $65.0 million of spending (Operating $54 M, Capital $11 M) $10.3 million received through User Fees and misc. revenues $20.4 million received through subsidies, Provincial or Federal $ 1.6 million received from Federal Gas Tax County of Dufferin 2013 Draft Budget October 11, 2012 Page 4

5 remainder of about $32.8 million to be levied in 2013 Property Taxes Any changes announced by the Provincial or Federal levels of government to the subsidies they provide could have a major impact to the County. Any announcements that may occur during County budget process will be worked into the 2013 draft Budget based on available information. For some historical perspective, the following chart shows the approved County Tax Levy over the past few years, and the approved increases each year: Levy increase Approved Tax Levy % change 2006 $1,886,724 $22,196, % 2007 $1,354,928 $23,551, % 2008 $1,168,000 $24,719, % 2009 $ 923,773 $25,643, % 2010 $ 750,742 $26,393, % 2011 $ 824,185 $27,218, % 2012 $ 857,430 $28,075, % 2013 DRAFT $4,709,705 $32,785,135 DRAFT % OPERATING BUDGET REVENUES The following two charts show the main types of revenues. The 2013 Draft Budget is consistent with the 2012 Budget, and total 2013 revenues are about $63.5 million including the taxes raised for capital projects, but not including other capital project revenues such as Gas Taxes. Property taxes are the largest revenue type, followed by subsidies received from both the provincial and federal levels of government. Subsidies and grants from the provincial and the federal governments are the second largest revenue source for Dufferin County, and the 2013 Budget is forecasting an overall increase in these revenues. However, there is increased pressure on the Province s finances, and in certain areas the County has been advised not to expect increases in subsidies in 2013 over what was received in Specifically, these areas are health related ambulance and Dufferin Oaks, particularly, nursing staff costs. The expenses in these areas are expected to rise in 2013, similar to recent years. However, with corresponding subsidy increase the County of Dufferin will be left responsible to pay all of the increased costs, instead of sharing that burden with the Province. County of Dufferin 2013 Draft Budget October 11, 2012 Page 5

6 Waste Management will receive some revenues from the recycling of blue-box material, but there is a time-delay in receiving that revenue, and in the 2013 Budget there is no revenue shown. It appears in 2014 estimates. User Fees 7.4% Interest Revenue 0.4% Rent Revenue 4.1% 2012 Revenues Revenue 2.6% Recoveries 1.7% Subsidies 33.7% Taxation 50.1% User Fees 7.2% Interest Revenue 0.4% Rent Revenue 4.0% 2013 Draft Revenues Revenue 1.9% Recoveries 1.5% Subsidies 33.7% Taxation 51.3% County of Dufferin 2013 Draft Budget October 11, 2012 Page 6

7 OPERATING BUDGET EXPENSES The following two charts show the main types of expenses. The 2013 Draft Budget is very consistent with the 2012 Budget; expenses for 2012 are about $54.0 million for operations (capital excluded). IT and Communications 1.0% 2012 Expenditures Facilities 7.3% Vehicles and Equipment 2.7% Service Delivery 40.1% Salaries and Benefits 39.1% Debt Repayment 4.3% Administration and Office 5.4% IT and Communications 1.1% 2013 Draft Expenditures Facilities 7.3% Vehicles and Equipment 2.8% Service Delivery 39.3% Salaries and Benefits 38.9% Debt Repayment 4.7% Administration and Office 5.8% Debt Repayment costs will increase because of the new debt added in late 2012 for the County share of the Courthouse expansion, and a half-year in 2013 for the Edelbrock Centre. County of Dufferin 2013 Draft Budget October 11, 2012 Page 7

8 CAPITAL BUDGET The draft budget shows a large increase in 2013 in tax-support of about $1.2 million for capital projects. The Capital Budget for 2013 consists of just below $10 million of projects and the 5-year Capital Plan contains about $33 million of work over the four years The Capital Budget identifies specific projects to be completed between 2013 and 2017, inclusive. It also provides potential sources of financing for each project. Capital Project financing sources include: Property taxes Subsidies from Federal and Provincial governments Federal Gas Tax (some restrictions apply on how it is used) Development Charges (some restrictions apply, for specific projects only) County Reserves (comments on these will follow) Miscellaneous small amounts, such as vehicle trade-ins, donations, etc. Much of the proposed 2013 work is in the Public Works department, about $7 million. For 2013, it was recommended by Public Works Committee, and supported by Council, that road rehabilitation be increased to an amount that would cover about 18 km of roadwork. The result of this roadwork increase has an impact of nearly $1 million on the tax levy. Capital spending impacts are a major factor behind the 2013 opening budget increase. In the County Five- Capital Plan, the demand for tax dollars for capital projects remains well above the 2012 level for years to come. This is the financial impact of the growing infrastructure deficit. Annual spending on capital assets has been less than the amount that is needed to keep those assets at their present physical condition. Capital projects are listed by department. Projects can be specific jobs to be performed in 2013 or future years. There are also projects that show a gradual build-up of funds for specific purposes where either: the date of actual project spending of the funds is not determined, or the project is ongoing, and some funds are spent every year on that project, it has no end-date (for example replacing beds at Dufferin Oaks) Building-up funds is common practice in the Social Housing capital section, the Dufferin Oaks capital section, and the Information Technology capital section. County of Dufferin 2013 Draft Budget October 11, 2012 Page 8

9 Many municipalities have typically under-funded their capital needs creating large infrastructure deficits across the country. Senior levels of government acknowledge this problem, and have reacted several times in recent years, by bringing in infrastructure grant programs. The Infrastructure Stimulus Funding program was the most recent. Related to this problem situation, municipalities are being encouraged to move forward with a new financial tool called asset management, which takes a comprehensive look at the capital asset situation. Asset management involves a life-cycle view of all capital assets, and creates a plan for financing renovation and/or replacement over a long-term time period, typically years out. Larger municipalities have moved forward with Asset management while most mid-size and small municipalities have not yet done so. Dufferin County is in the process of implementing a comprehensive asset management system. The Province is providing a modest amount of financial support to help smaller municipalities get started on their plans. This funding was announced in August, applications are due in October MUNICIPAL DEBT Long-term municipal debt is typically issued for major capital asset construction, in order to spread the asset cost over many years, because the asset will provide service to taxpayers over a long time-period. Debts must be serviced (or be carried ) over their terms, and the annual servicing costs are fixed. The more a municipality spends on debt service, the less control it has over setting the annual budget. This fact is also evident in the Federal and Provincial budgets, where annual operating budgets are not balanced, and debt is issued to cover operating expenses every year. Until the year 2010, Dufferin County had long-term debt from two projects to service: 1. For the 2002 construction of Dufferin Oaks, this debt service continues until 2022 (although the 2020, 2021 and 2022 amounts are quite small) 2. For the 2006 construction of the South Arterial Road (through Caledon), also referred to as Road 109, debt service continues until 2016 Dufferin County has added three more projects to be financed from long-term debt: construction of a 30-unit Housing facility in Orangeville - completed borrowing for 20-year term to property purchase completed for a 10-year term expansion of the County Courthouse/POA building pending County of Dufferin 2013 Draft Budget October 11, 2012 Page 9

10 In addition, long-term debt will be required for a sixth and seventh project. The Edelbrock Centre, to be completed in 2013; will result in a half-year charge in the 2013 Budget for servicing this debt, followed by a full-year charge in 2014 and later years. This reduces the impact on the County Budget, splitting the impact over two years. The seventh project, the Health Unit buildings, will be different from the others, in that it will be borrowed internally from the County s own Reserves, The impact of this debt on County budgets won t begin until either 2014 or 2015, and it will depend upon the repayment terms that the County itself will establish, for rebuilding the Reserves that the County selected to borrow from. There will be no impact for 2013, and during 2013 there will be reports brought forward to consider some options on how to re-pay the affected Reserves. RESERVES Dufferin County holds a series of Reserves and Reserve Funds created for specific purposes, and some for general purposes. The Reserve Funds are restricted in their use, the Reserves are unrestricted. Total Reserves and Reserve Funds are about $11.1 million in Dufferin County not including any reserve contributions that may occur in Reserve Funds must be applied only to the purposes for which they were established. Reserve Funds, under the new accounting rules, do not include Development Charges or Gas Tax. Their restrictive nature makes Reserve Funds of limited use in setting the 2013 Budget. Reserve Fund balances must be held in cash and investments, earn monthly interest revenue, and so their balances are always changing. However, Reserve Funds may be internally borrowed from, and the County does plan to do this, as noted in the Debt section above. Specific Reserves have already been applied, in specific departments, to reduce the net 2013 opening Draft Budget. The Children s Services Reserve Fund is being used under a multi-year plan that was adopted within the 2011 Budget to partially offset the net cost of future Child Care operations. The WSIB Reserve Fund is part of the self-insurance practices used by Dufferin County as a Schedule 2 employer, and is being used annually (including in 2013) to offset employee injury costs and small WSIB fees and charges; it also is meant to cover potential employee catastrophic work injuries. The Oaks Operating Reserve is being used to reduce the Oaks net budget. The Building Department and County Forest Reserve Funds also are already entered, in part, within the 2013 Draft Budget, to offset anticipated operating losses for those departments in Conversely, any operating surplus which may arise from these departments gets transferred into these Reserve Funds. County of Dufferin 2013 Draft Budget October 11, 2012 Page 10

11 CONCLUSION The initial 2013 Draft Budget proposes a 16.78% increase in the property tax levy. An adjustment for 1% growth in new property assessment reduces the effective amount to 15.78%. 12.5% is from changes in the operating budget with 10.5% the result of the transfer of Waste Management responsibilities to the County. The 2013 Draft operating budget contains no decreases in service levels. Some minor enhancements and personnel increases to existing services account for 1.9% and are proposed within the Draft Budget. Additional impacts on the draft budget include a growing Health Unit levy, the Provincial subsidy freezes, and higher OMERS Pension rates. The capital budget accounts for 4.3% of the proposed increase in the draft budget. County of Dufferin 2013 Draft Budget October 11, 2012 Page 11

12 Draft Capital Plan Summary by Committee Project Number A B C D G H I J K L M N Total Project Cost (B+C+G+ I+K+M) Previously Approved 2013 DRAFT CAPITAL PROJECTS Total Capital Project Cost Tax Levy 2014 DRAFT CAPITAL PROJECTS Total Capital Project Cost Tax Levy 2015 DRAFT CAPITAL PROJECTS Total Capital Project Cost Tax Levy 2016 DRAFT CAPITAL PROJECTS Total Capital Project Cost Tax Levy 2017 DRAFT CAPITAL PROJECTS Total Capital Project Cost Tax Levy General Government Services Information Technology 1,414, , , , , , , , , , , ,300 Paramedic Service 2,200, , , , , , , , , , ,500 Facilities Management 1,200, , , , , , , , , , , ,500 Building 137,000-25,800-26,600-27,400-28,200-29,000 - Public Works Sub-total GGS 4,951, , , , , , , , , , , ,300 Roads 39,145,000 1,385,000 7,275,000 4,646,590 9,401,000 6,784,140 6,089,000 3,762,140 5,619,000 3,406,040 6,078,000 3,718,280 Dufferin Oaks Sub-total Public Works 39,145,000 1,385,000 7,275,000 4,646,590 9,401,000 6,784,140 6,089,000 3,762,140 5,619,000 3,406,040 6,078,000 3,718,280 Dufferin Oaks 2,712, , , , , , , , , , , ,000 Sub-total Dufferin Oaks 2,712, , , , , , , , , , , ,000 Community Services Housing 950, , , , , , ,500 - Sub-total Community Services 950, , , , , , ,500 - Community Development Waste Management 3,060,000 2,400, ,000-10,000 10,000 10,000 10,000 20,000 20,000 20,000 20,000 Sub-total Community Development 3,060,000 2,400, ,000-10,000 10,000 10,000 10,000 20,000 20,000 20,000 20,000 Museum Board Museum & Archives 410,500 80,000 82,500 55,000 60,000 60,000 66,000 66,000 66,000 66,000 56,000 56,000 County Forest 42,000 12,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 Sub-total Museum 452,500 92,000 88,500 61,000 66,000 66,000 72,000 72,000 72,000 72,000 62,000 62,000 Total Capital Summary 51,271,000 5,043,000 9,470,800 5,815,890 10,975,100 8,049,440 7,650,900 5,066,440 7,196,700 4,775,340 7,636,500 5,067,580 Tax Levy Tax Levy Tax Levy Tax Levy Tax Levy County of Dufferin 2013 Draft Budget October 11, 2012 Page 12

13 2013 DRAFT CAPITAL PROJECT SUMMARY Project Number Total 2013 Capital Allocation 2013 Financing Tax Levy Reserves/ DCs Page No. General Government Services Information Technology GG-IT-1008 Infrastructure Replacement 96,000 96, GG-IT-1014 Laptop and Desktop Replacement 82,500 65,300 17, GG-IT-1015 Phone System and Phone Replacement 31,000 31, GG-IT-1016 Councillor Laptop Replacement 7,000 7, GG-IT-1019 Wide Area Network Upgrades 20,000 20, Sub-total Information Technology 236, ,300 17,200 - Paramedic Service HS-Para-1007 Ambulance Replacements 216,000 66, , HS-Para-1017 Replace In-Vehicle Laptops 15,000 15, HS-Para-1020 Emergency Response Unit 32,000 32, HS-Para-1021 Patient Care Equipment 80,000 80, HS-Para-1022 Defibrillators 75,000 67,500 7, HS-Para-1023 Paramedic Service Facility Reserve 15,000 15, Sub-total Paramedic Service 433, ,500 7, ,000 Building and Facilities Management BB-Build-1001 Building Inspection Vehicles 25,800-25, BB-Facility-1020 Parking Lot Resurfacing (north lot) 7,500 7, BB-Facility-1021 Roof Replacement 5,000 5, BB-Facility-1030 Facilities Maintenance Truck 8,000 8, BB-Facility-1035 Exterior Concrete Deck Replacement 30,000 30, BB-Facility-1036 HVAC 20,000 20, BB-Facility-1038 Facilities Reserve Contribution 20,000 20, BB-Facility-1039 Flooring 5,000 5, BB-Facility-1040 Exterior Painting 10,000 10, BB-Facility-1041 Equipment Replacement 8,000 8, BB-Facility-1042 Elevator(s) Replacement 25,000 25, BB-Facility-1043 Windows 5,000 5, County of Dufferin 2013 Draft Budget October 11, 2012 Page 13

14 2013 DRAFT CAPITAL PROJECT SUMMARY Project Number Total 2013 Capital Allocation 2013 Financing Tax Levy Reserves/ DCs Page No. Building and Facilities Management Continued BB-Facility-1044 Structural Work 5,000 5, BB-Facility-1045 Electrical Upgrades/Mechanical 15,000 15, BB-Facility-1047 Accessibility Retro-fits Sub-total Building and Facilities 189, ,500 25,800 - Total GGS Committee 858, ,300 50, ,000 Public Works Committee Public Works PW-Roads-1223 Pre-engineering/Design for Future Projects 60, , PW-Roads-1254 Rsf & widen CR#11 (CR 109 to CR 10) 6 2,000,000 1,709, , PW-Roads-1255 Rsf CR#11 (Hwy 89 S to 30 SR) 1 215, ,790 31, PW-Roads-1256 Rsf CR#25 (109 to Grand Valley) , ,510 30, PW-Roads-1257 Rsf CR#109 (CR 5 to Wellington) 5 950, ,440 43, , PW-Roads-1258 Rsf CR#23 (B-Line N of Carriage Rd) , ,250 37, PW-Roads-1259 Rsf CR#18 (CR 8 to 25 SR) 3 700, ,000 45, , PW-Roads-1259 Rsf CR#18 (25 SR to 30 SR) PW-Roads-1260 Recon CR #21 (4th Line NE to W of 5th Line) PW-Roads-1261 Rsf CR #19 (Hwy 89N to Bridge) PW-Roads-1262 Rsf CR#109 (CR 11 to CR 12) PW-Roads-1263 Rsf CR #15 (E of Colbeck to Cty Line) PW-Roads-1264 Rsf & widen CR#11 (CR 10 to 20th SdRd) PW-Roads-1264 Rsf & widen CR#11 (CR 10 to 20th SdRd) PW-Roads-1265 Rsf CR#12 (15th SR to 10th SR) PW-Roads-1266 Rsf CR#109 (CR 24 to CR 25) PW-Roads-1267 Rsf CR#18 (Mansfield to 20 SR) PW-Roads-1267 Rsf CR#18 (20 SR to CR 21) PW-Roads-1268 Rsf CR #19 (5th Line to CR 17) PW-Roads-1269 Rsf CR#18 (15 SR to CR 8) PW-Roads-1270 Rsf CR#109 (CR 11 to CR 16) County of Dufferin 2013 Draft Budget October 11, 2012 Page 14

15 2013 DRAFT CAPITAL PROJECT SUMMARY Project Number Total 2013 Capital Allocation 2013 Financing Tax Levy Reserves/ DCs Page No. Public Works Continued PW-Roads-1271 Rsf CR#11 (20 SR to 30 SR) PW-Roads-1272 Rsf CR#21 (Hwy 10 to 4th Line) PW-Roads-1275 Rsf CR#8 (3rd Line to CR 18) PW-Roads-1274 Rsf CR#18 (Hwy 9 to CR 7) PW-Roads-1275 Rsf CR#8 (3rd Line to CR 18) PW-Roads-1276 Rsf CR#21 (5th Line to 124) PW-Roads-1277 Rsf CR#3 (Wellington to 12th Line) PW-Roads-1278 Rsf CR#15 (Colbeck to CR 25) PW-Roads-1279 Rsf CR#124 (Hwy 10/89 to CR 17) PW-Roads-1404 Small Structure Replacement 100, , PW-Roads-1406 Future Structure Design and Approvals 65, , PW-Roads Annual Bridge Rehabilitation 850, , PW-Roads-1409 Annual Bridge Rehabilitation ( ) PW-Roads-1412 Bridge Rehab # (Wellington B000101) 250, , , PW-Roads-1506 Living Snow Fencing 50,000 50, PW-Roads-1510 Guiderails 110, , PW-Roads Intersection Lighting, Signals, etc. 10,000 10, PW-Roads-1512 CR #18 (Airport Rd) improvmt. at 5th Sideroad 425, , PW-Roads-1601 Tandem Plows 325, ,000 50, PW-Roads-1602 Pick-up Trucks 35,000-35, PW-Roads-1607 Grader 300, ,000 65, PW-Roads-1608 Excavator 150, , PW-Roads-1609 Small Equipment 10,000-10, PW-Roads-1610 Backhoe PW-Roads-1611 Loader PW-Roads-1612 Float King PW-Roads-1613 One-tonne Pick Up Truck County of Dufferin 2013 Draft Budget October 11, 2012 Page 15

16 2013 DRAFT CAPITAL PROJECT SUMMARY Project Number Total 2013 Capital Allocation 2013 Financing Tax Levy Reserves/ DCs Page No. Public Works Continued PW-Roads-1614 Engineering Vehicle 30,000-30, PW-Roads-1711 Salt-Loading building beside existing domes 20,000 20, PW-Roads-1712 Roof Replacement fund 100, , Sub-total Public Works 7,225,000 4,596,590 1,063,410 1,565,000 Trails PW-Trail-1001 Trails development 50,000 50, Sub-total Trails 50,000 50, Total Public Works Committee 7,275,000 4,646,590 1,063,410 1,565,000 Dufferin Oaks Committee of Management SS-Oaks-1043 MLC Roof 169, , SS-Oaks-1044 MLC Flooring Replacement 40,000 40, SS-Oaks-1045 DO Roof Replacement 50,000 50, SS-Oaks-1046 Macerators (10 units in total) 30,000 30, SS-Oaks-1047 Carpet Replacement 95,000 95, SS-Oaks-1048 Kitchen Equipment Replacement 20,000 20, SS-Oaks-1049 Tub Replacement/Resident Bathing 46,000 46, SS-Oaks-1050 MB Village Replacements 26,000-26, SS-Oaks-1051 MBV Flooring Replacement 15,000-15, SS-Oaks-1052 DO/DCCSS Vehicle Replacement SS-Oaks-1053 Parking Lot Replacement Reserve SS-Oaks-1054 Kitchen Flooring Restoration SS-Oaks-1055 Bed/Nursing Equipment Replacement SS-Oaks-1056 Housekeeping Equipment Replacement SS-Oaks-1057 Dukane Nurse Help-Call System SS-Oaks-1058 Res Lounges/Den Furniture Replacement SS-Oaks-1059 Prog & Supp/Res Prog Appliance Replacement Total Dufferin Oaks Committee of Management 491, ,000 41,000 - County of Dufferin 2013 Draft Budget October 11, 2012 Page 16

17 2013 DRAFT CAPITAL PROJECT SUMMARY Project Number Total 2013 Capital Allocation 2013 Financing Tax Levy Reserves/ DCs Page No. Community Services Committee Social Housing SH-Public-1023 Public Housing Reserve Contrib. "Maintenance Fund" 25, , SH-Public-1030 Electrical/Security/Intercom 25, , SH-Public-1031 Roof Replacement 10, , SH-Public-1032 Kitchen Retrofits SH-Public-1035 Structural (balconies, etc.) 5, , SH-Public-1036 Flooring 10, , SH-Public-1037 HVAC 15, , SH-Public-1038 Bathrooms 5, , SH-Public-1039 Exterior Painting 5, , SH-Public-1042 Asphalt Paving 5, , SH-Public-1043 Window Replacement 20, , SH-Public-1044 Appliance Replacement 7, , SH-Public-1045 Elevator Replacement 25, , Total Community Services Committee 157, ,500 Community Development Committee Waste Management CD-Waste 1005 Van Replacement CD-Waste 1007 DEEP Access Road/Hydro Connection 600, , CD-Waste 1008 Pickup Total Community Development Committee 600, ,000 Museum Board CD-For-1001 Forest Vehicle Replace ,000 6, CD-Mus-1009 Museum Vehicle Replace CD-Mus-1019 Microfilm Reader/Printer/Scanner CD-Mus-1020 Facility Equipment Systems Fund CD-Mus-1021 Exterior Maintenance 82,500 55,000-27, Total Museum Board 88,500 61,000-27,500 County of Dufferin 2013 Draft Budget October 11, 2012 Page 17

18 2013 DRAFT CAPITAL PROJECT SUMMARY Project Number Total 2013 Capital Allocation 2013 Financing Tax Levy Reserves/ DCs Page No. TOTAL 2013 APPROVED PROJECTS TOTAL 2012 APPROVED PROJECTS DOLLAR CHANGE FROM 2012 TO 2013 BUDGET PERCENTAGE CHANGE FROM 2012 TO 2013 BUDGET 9,470,800 5,815,890 1,154,910 2,500,000 11,723,150 4,614,950 1,915,700 5,192,500 (2,252,350) 1,200,940 (760,790) (2,692,500) % 26.02% % % County of Dufferin 2013 Draft Budget October 11, 2012 Page 18

19 2013 CAPITAL PROJECT SUMMARY Project Number Total 2013 Capital Allocation 2013 Financing Tax Levy Reserves/ DCs Page No. General Government Services Information Technology GG-IT-1008 Infrastructure Replacement 96,000 96, GG-IT-1014 Laptop and Desktop Replacement 82,500 65,300 17, GG-IT-1015 Phone System and Phone Replacement 31,000 31, GG-IT-1016 Councillor Laptop Replacement 7,000 7, GG-IT-1019 Wide Area Network Upgrades 20,000 20, Sub-total Information Technology 236, ,300 17,200 - County of Dufferin 2013 Draft Budget October 11, 2012 Page 19

20 Project Number Project Name Information Technology A B C D E F G H I J K L M N Total Project Cost (B+C+G+ I+K+M) Previously Approved Total Capital Project Cost Tax Levy Information Technology GG-IT-1008 Infrastructure Replacement 560,000 80,000 96,000 96, ,000 96,000 96,000 96,000 96,000 96,000 96,000 96,000 GG-IT-1014 Laptop and Desktop Replacement 512, ,000 82,500 65,300 17,200-82,500 65,300 82,500 65,300 82,500 65,300 82,500 65,300 GG-IT-1015 Phone System and Phone Replacement 180,000 25,000 31,000 31, ,000 31,000 31,000 31,000 31,000 31,000 31,000 31,000 GG-IT-1016 Councillor Laptop Replacement 42,000 7,000 7,000 7, ,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 GG-IT-1019 Wide Area Network Upgrades 120,000 20,000 20,000 20, ,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Reserves/ DCs Total Capital Project Cost Tax Levy Total Capital Project Cost Tax Levy Total Capital Project Cost Tax Levy Total Capital Project Cost Sub-total IT 1,414, , , ,300 17, , , , , , , , ,300 TOTAL 2012 APPROVED PROJECTS DOLLAR CHANGE FROM 2012 TO 2013 BUDGET PERCENTAGE CHANGE FROM 2012 TO 2013 BUDGET Draft Capital Plan Summary GENERAL GOVERNMENT SERVICES COMMITTEE 2013 DRAFT CAPITAL PROJECTS 247, ,800 32,200 - (10,500) 4,500 (15,000) % 2.09% % 0.00% 2014 DRAFT CAPITAL PROJECTS 2015 DRAFT CAPITAL PROJECTS 2016 DRAFT CAPITAL PROJECTS 2017 DRAFT CAPITAL PROJECTS Tax Levy County of Dufferin 2013 Draft Budget October 11, 2012 Page 20

21 Project Number GG-IT-1008 Department General Government Priority 1 Function IT Date 04-Oct-12 Project Number GG-IT-1008 Type Project Name Infrastructure Replacement Location This project funds the scheduled replacement of Server and Storage infrastructure equipment. This project will also fund the scheduled replacement of County of Dufferin's network infrastructure including switches, wireless access points, wireless access controllers, network cabling and uninterruptable power supplies. COUNTY OF DUFFERIN Buildings Equipment & Machinery 560,000 Roads Vehicles TOTAL CAPITAL COSTS $560,000 TOTAL CAPITAL COSTS TO BE FINANCED FOR CURRENT YEAR $96,000 Current Financing Details This project includes infrastructure added through growth in previous year. Total Tax Levy $96, Network Infrastructure Development Charges Server Replacement - $30,000 (4 servers to be replaced) Subsidy Wireless Upgrades - $7,000 (upgrade access points and add 2 access points) Network Switches - $40,000 (upgrade 5 network switches 55 Zina and oaks data centre) Total Subsidy 0 Network Cabling - $5,000 Reserves and Reserve Funds Network Firewall Upgrade - $12,000 Archiver - $15,000 Total Reserves 0 Financing The Server/Storage Equipment runs all of County of Dufferin applications, mail server and database servers. This equipment must be replaced every 5 years to maintain system integrity. Total Financing 0 Considerations have been taken for expansion and growth. TOTAL CAPITAL FINANCING REQUIRED FOR CURRENT YEAR $96,000 CAPITAL FINANCING REQUIRED FOR SUBSEQUENT YEARS $384,000 Prior $80,000 Anticipated of Replacement Ongoing , , , , ,000 Total All s $560,000 Estimated Replacement Value $480,000 County of Dufferin 2013 Draft Budget October 11, 2012 Page 21

22 Project Number GG-IT-1014 Department General Government Priority 1 Function IT Date 04-Oct-12 Project Number GG-IT-1014 Type Project Name Laptop and Desktop Replacement Location This project represents all Laptops and Desktops that the County of Dufferin maintains, with the exception of the Ambulance Laptops and Councillor Laptops. Buildings Equipment & Machinery 512,500 Roads Vehicles TOTAL CAPITAL COSTS $512,500 TOTAL CAPITAL COSTS TO BE FINANCED FOR CURRENT YEAR $82,500 Laptops and Desktops will be replaced based on a 4 year replacement schedule depending on use and operating environments. Current Financing Details Total Current # of Laptops and Desktops supported by Dufferin IT: 200 Tax Levy $65,300 Average cost of Laptop and Desktop Replacement: $1,500 Development Charges Subsidy Better pricing for Laptops and Desktops was obtained through the RFP process in Printers and Projectors will be replaced as needed. Additional Supplies (Docking Stations, Asset Tags, etc.) COUNTY OF DUFFERIN Total Subsidy 0 Reserves and Reserve Funds Information Technology 17,200 A 4 year replacement schedule allows the County to keep support costs down and take advantage of new technology, new energy efficient technologies and new business applications. Total Reserves 17,200 Financing Total Financing 0 TOTAL CAPITAL FINANCING REQUIRED FOR CURRENT YEAR $82,500 CAPITAL FINANCING REQUIRED FOR SUBSEQUENT YEARS $330,000 Prior $100,000 Anticipated of Replacement Ongoing , , , , ,500 Total All s $512,500 Estimated Replacement Value $412,500 County of Dufferin 2013 Draft Budget October 11, 2012 Page 22

23 COUNTY OF DUFFERIN Project Number GG-IT-1015 Department General Government Priority 1 Function IT Date 04-Oct-12 Project Number GG-IT-1015 Type Project Name Phone System and Phone Replacement Location Buildings Equipment & Machinery 180,000 Roads The current Unified Communication System was purchased in Vehicles This project also includes funds to replace the 240+ Cisco Phones connected to our system on an as needed basis. Additional Cisco Phones and Infrastructure have been added through 2012 and have been accounted for in this replacement plan. (POA, 55 Zina). TOTAL CAPITAL COSTS $180,000 TOTAL CAPITAL COSTS TO BE FINANCED FOR CURRENT YEAR $31,000 Current Financing Details Total Tax Levy $31,000 Development Charges Subsidy Total Subsidy 0 Reserves and Reserve Funds The County of Dufferin Unified Communication System includes Phone Systems, Voic Systems, Phones, Infrastructure. A replacement plan for this equipment is imperative as equipment compatibility and support have a limited life cycle. Total Reserves 0 Financing Total Financing 0 TOTAL CAPITAL FINANCING REQUIRED FOR CURRENT YEAR $31,000 CAPITAL FINANCING REQUIRED FOR SUBSEQUENT YEARS $124,000 Prior $25,000 Anticipated of Replacement Ongoing , , , , ,000 Total All s $180,000 Estimated Replacement Value $250,000 County of Dufferin 2013 Draft Budget October 11, 2012 Page 23

24 COUNTY OF DUFFERIN Project Number GG-IT-1016 Department General Government Priority 1 Function IT Date 04-Oct-12 Project Number GG-IT-1016 Type Project Name Councillor Laptop Replacement Location Construction Architectural/Engineering Equipment 42,000 Contingency Finance Charges 14 Councillors received laptops in Miscellaneous TOTAL CAPITAL COSTS $42,000 This account will build funds to purchase 14 Councillor Laptops after the next election in TOTAL CAPITAL COSTS TO BE FINANCED FOR CURRENT YEAR $7,000 Councillor laptops will be purchased with Microsoft Windows and Microsoft Office licenses and will be property of the councillors at the end of the term. Current Financing Details Total Tax Levy $7,000 Development Charges Subsidy Total Subsidy 0 Reserves and Reserve Funds Councillors require Laptops every term to access , SharePoint and Council Agenda's. Total Reserves 0 Financing Total Financing 0 TOTAL CAPITAL FINANCING REQUIRED FOR CURRENT YEAR $7,000 CAPITAL FINANCING REQUIRED FOR SUBSEQUENT YEARS $28,000 Prior $7,000 Anticipated of Replacement , , , , ,000 Total All s $42,000 Estimated Replacement Value $18,200 County of Dufferin 2013 Draft Budget October 11, 2012 Page 24

25 Project Number GG-IT-1019 Department General Government Priority 1 Function IT Date 04-Oct-12 Project Number GG-IT-1019 Type Project Name Wide Area Network Upgrades Location This project will build funds to connect several Dufferin County locations to our Wide Area Network. This connection will provide cost savings on Internet and Phone lines. It will also provide network features such as Web Filtering, Central Antivirus, Policies and Updates for Workstations, Remote Support capabilities and Equipment removal. COUNTY OF DUFFERIN Buildings Equipment & Machinery 120,000 Roads Vehicles TOTAL CAPITAL COSTS $120,000 TOTAL CAPITAL COSTS TO BE FINANCED FOR CURRENT YEAR $20,000 Current Financing Details Buildings Total Primrose Operations Yard Tax Levy $20,000 Dufferin County Museum Development Charges Shelburne Ambulance Subsidy This project also includes funds to maintain network equipment and the safety and operation of the Whitfield Communications Tower. Total Subsidy 0 Reserves and Reserve Funds Cost saving will be realized in removing existing Internet connections from the 4 buildings and removing phone lines as buildings are added to our existing phone systems. Total Reserves 0 Financing Total Financing 0 TOTAL CAPITAL FINANCING REQUIRED FOR CURRENT YEAR $20,000 CAPITAL FINANCING REQUIRED FOR SUBSEQUENT YEARS $80,000 Prior $20,000 Anticipated of Replacement , , , , ,000 Total All s $120,000 Estimated Replacement Value $150,000 County of Dufferin 2013 Draft Budget October 11, 2012 Page 25

26 2013 CAPITAL PROJECT SUMMARY Project Number Total 2013 Capital Allocation 2013 Financing Tax Levy Reserves/ DCs Page No. General Government Services Paramedic Service HS-Para-1007 Ambulance Replacements 216,000 66, , HS-Para-1017 Replace In-Vehicle Laptops 15,000 15, HS-Para-1020 Emergency Response Unit 32,000 32, HS-Para-1021 Patient Care Equipment 80,000 80, HS-Para-1022 Defibrillators 75,000 67,500 7, HS-Para-1023 Paramedic Service Facility Reserve 15,000 15, Sub-total Paramedic Service 433, ,500 7, ,000 County of Dufferin 2013 Draft Budget October 11, 2012 Page 26

27 Project Number Project Name Paramedic Service A B C D E F G H I J K L M N Total Project Cost (B+C+G+ I+K+M) Previously Approved Draft Capital Plan Summary GENERAL GOVERNMENT SERVICES COMMITTEE Total Capital Project Cost 2013 DRAFT CAPITAL PROJECTS Tax Levy Reserves/ DCs 2014 DRAFT CAPITAL PROJECTS Total Capital Project Cost Tax Levy 2015 DRAFT CAPITAL PROJECTS Total Capital Project Cost Tax Levy 2016 DRAFT CAPITAL PROJECTS Total Capital Project Cost Tax Levy 2017 DRAFT CAPITAL PROJECTS Total Capital Project Cost Tax Levy HS-Para-1007 Ambulance Replacements 1,080, ,000 66, , , , , , , , , ,000 HS-Para-1017 Replace In-Vehicle Laptops 75,000-15,000 15, ,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 HS-Para-1020 Emergency Response Unit 160,000-32,000 32, ,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 HS-Para-1021 Patient Care Equipment 400,000-80,000 80, ,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 HS-Para-1022 Defibrillators 315,000-75,000 67,500 7,500-75,000 67,500 55,000 49,500 55,000 49,500 55,000 49,500 HS-Para-1023 Paramedic Service Facility Reserve 170,000-15,000 15, ,000 20,000 40,000 40,000 45,000 45,000 50,000 50,000 Sub-total Paramedic Service 2,200, , ,500 7, , , , , , , , , ,500 TOTAL 2012 APPROVED PROJECTS DOLLAR CHANGE FROM 2012 TO 2013 BUDGET PERCENTAGE CHANGE FROM 2012 TO 2013 BUDGET 375, ,500 74, ,000 58, ,000 (67,000) 20, % 61.58% % 0.00% County of Dufferin 2013 Draft Budget October 11, 2012 Page 27

28 Project Number HS-Para-1007 Department Health Services Priority 1 Function Paramedic Service Date 03-Oct-12 Project Number HS-Para-1007 Type Project Name Location Ambulance Replacement 325 Blind Line, Orangeville The County of Dufferin currently has a fleet of 8 ambulances. The ambulance replacement schedule guidelines from the Ministry of Health and Long Term Care recommends replacing ambulances every 54 months. COUNTY OF DUFFERIN Buildings Equipment & Machinery 1,080,000 Roads Vehicles TOTAL CAPITAL COSTS $1,080,000 TOTAL CAPITAL COSTS TO BE FINANCED FOR CURRENT YEAR $216,000 Current Financing Details Total Tax Levy $66,000 Development Charges Subsidy Provincial 150,000 Total Subsidy 150,000 Reserves and Reserve Funds Total Reserves 0 Financing Total Financing 0 TOTAL CAPITAL FINANCING REQUIRED FOR CURRENT YEAR $216,000 CAPITAL FINANCING REQUIRED FOR SUBSEQUENT YEARS $864,000 Prior s , , , , ,000 Total All s $1,080,000 Anticipated of Replacement Estimated Replacement Value Ongoing County of Dufferin 2013 Draft Budget October 11, 2012 Page 28

29 Project Number HS-Para-1017 Department Health Services Priority 1 Function Paramedic Service Date 03-Oct-12 Project Number HS-Para-1017 Type Project Name Location Replace In-Vehicle Laptops 325 Blind Line, Orangeville Replacement of all in-vehicle laptops. The laptops were purchased in 2012 and are currently due for replacement in COUNTY OF DUFFERIN Buildings Equipment & Machinery 75,000 Roads Vehicles TOTAL CAPITAL COSTS $75,000 TOTAL CAPITAL COSTS TO BE FINANCED FOR CURRENT YEAR $15,000 Current Financing Details Total Tax Levy $15,000 Development Charges Subsidy Total Subsidy 0 Reserves and Reserve Funds Total Reserves 0 Financing Total Financing 0 TOTAL CAPITAL FINANCING REQUIRED FOR CURRENT YEAR $15,000 CAPITAL FINANCING REQUIRED FOR SUBSEQUENT YEARS $60,000 Prior s Anticipated of Replacement , , , , ,000 Total All s $75,000 Estimated Replacement Value County of Dufferin 2013 Draft Budget October 11, 2012 Page 29

30 Project Number HS-Para-1020 Department Health Services Priority 1 Function Paramedic Service Date 03-Oct-12 Project Number HS-Para-1020 Type Project Name Location Emergency Response Unit Replacement 325 Blind Line, Orangeville Replacement of existing Emergency Response Units (ERU). An ERU was added to the fleet in 2012 and will be due for replacement in The existing ERU was purchased in 2007 and is due for replacement in Each ERU is costed at $80,000 so $160,000 for 2 ERU vehicles. COUNTY OF DUFFERIN Buildings Equipment & Machinery 160,000 Roads Vehicles TOTAL CAPITAL COSTS $160,000 TOTAL CAPITAL COSTS TO BE FINANCED FOR CURRENT YEAR $32,000 In the capital budget, some funding is provided each year in equal amounts to partially pay for the ERU vehicle replacements planned for 2014 and for The remainder of the funds needed are expected to come from both DC's and from a capital project surplus. The capital project surplus will be created through allocation of some Min.of Health subsidies received annually for the 50% funding of Asset Amortization, per Ministry funding rules. Current Financing Details Total Tax Levy $32,000 Development Charges Subsidy Total Subsidy 0 Reserves and Reserve Funds Total Reserves 0 Financing Total Financing 0 TOTAL CAPITAL FINANCING REQUIRED FOR CURRENT YEAR $32,000 CAPITAL FINANCING REQUIRED FOR SUBSEQUENT YEARS $128,000 Prior s Anticipated of Replacement , ,000 replace the 2007 vehicle , , ,000 Total All s $160,000 replace the 2012 unit in 2018 Estimated Replacement Value County of Dufferin 2013 Draft Budget October 11, 2012 Page 30

31 Project Number HS-Para-1021 Department Health Services Priority 1 Function Paramedic Service Date 03-Oct-12 Project Number HS-Para-1021 Type Project Name Location Patient Care Equipment and Carrying Equipment 325 Blind Line, Orangeville Replacement of patient care equipment (stretchers and stair chairs) and carrying equipment. COUNTY OF DUFFERIN Buildings Equipment & Machinery 400,000 Roads Vehicles TOTAL CAPITAL COSTS $400,000 TOTAL CAPITAL COSTS TO BE FINANCED FOR CURRENT YEAR $80,000 Current Financing Details Total Tax Levy $80,000 Development Charges Subsidy Total Subsidy 0 Reserves and Reserve Funds Total Reserves 0 Financing Total Financing 0 TOTAL CAPITAL FINANCING REQUIRED FOR CURRENT YEAR $80,000 CAPITAL FINANCING REQUIRED FOR SUBSEQUENT YEARS $320,000 Prior s Anticipated of Replacement , , , , ,000 Total All s $400,000 Estimated Replacement Value County of Dufferin 2013 Draft Budget October 11, 2012 Page 31

32 Project Number HS-Para-1022 Department Health Services Priority 1 Function Paramedic Service Date 03-Oct-12 Project Number HS-Para-1022 Type Project Name Location Replacement of defibrillators. Defibrillators Replacement 325 Blind Line, Orangeville COUNTY OF DUFFERIN Buildings Equipment & Machinery 315,000 Roads Vehicles TOTAL CAPITAL COSTS $315,000 TOTAL CAPITAL COSTS TO BE FINANCED FOR CURRENT YEAR $75,000 Current Financing Details Total Tax Levy $67,500 Development Charges 7,500 Subsidy Total Subsidy 0 Reserves and Reserve Funds Total Reserves 0 Financing Total Financing 0 TOTAL CAPITAL FINANCING REQUIRED FOR CURRENT YEAR $75,000 CAPITAL FINANCING REQUIRED FOR SUBSEQUENT YEARS $240,000 Prior s Anticipated of Replacement , , , , ,000 Total All s $315,000 Estimated Replacement Value County of Dufferin 2013 Draft Budget October 11, 2012 Page 32

33 Project Number HS-Para-1023 Department Health Services Priority 1 Function Paramedic Service Date 03-Oct-12 Project Number HS-Para-1023 Type Project Name Paramedic Service Facility Reserve Location 325 Blind Line, Orangeville Buildings 170,000 The facility on Blind Line is now 10 years old and the building systems are nearing the end of their life cycle. This reserve will ensure the timely renewal/replacement of these systems prior to their reaching a critical state of repair. This includes all of the building envelope, mechanical, electrical and structural systems. COUNTY OF DUFFERIN Equipment & Machinery Roads Vehicles TOTAL CAPITAL COSTS $170,000 TOTAL CAPITAL COSTS TO BE FINANCED FOR CURRENT YEAR $15,000 Current Financing Details Total Tax Levy $15,000 Development Charges Subsidy Total Subsidy 0 Reserves and Reserve Funds Total Reserves 0 Financing Total Financing 0 TOTAL CAPITAL FINANCING REQUIRED FOR CURRENT YEAR $15,000 CAPITAL FINANCING REQUIRED FOR SUBSEQUENT YEARS $155,000 Prior s , , , , ,000 Total All s $170,000 Anticipated of Replacement Estimated Replacement Value Ongoing County of Dufferin 2013 Draft Budget October 11, 2012 Page 33

34 2013 CAPITAL PROJECT SUMMARY Project Number Total 2013 Capital Allocation 2013 Financing Tax Levy Reserves/ DCs Page No. General Government Services Building and Facilities Management BB-Build-1001 Building Inspection Vehicles 25,800-25, BB-Facility-1020 Parking Lot Resurfacing (north lot) 7,500 7, BB-Facility-1021 Roof Replacement 5,000 5, BB-Facility-1030 Facilities Maintenance Truck 8,000 8, BB-Facility-1035 Exterior Concrete Deck Replacement 30,000 30, BB-Facility-1036 HVAC 20,000 20, BB-Facility-1038 Facilities Reserve Contribution 20,000 20, BB-Facility-1039 Flooring 5,000 5, BB-Facility-1040 Exterior Painting 10,000 10, BB-Facility-1041 Equipment Replacement 8,000 8, BB-Facility-1042 Elevator(s) Replacement 25,000 25, BB-Facility-1043 Windows 5,000 5, BB-Facility-1044 Structural Work 5,000 5, BB-Facility-1045 Electrical Upgrades/Mechanical 15,000 15, BB-Facility-1047 Accessibility Retro-fits Sub-total Building and Facilities 189, ,500 25,800 - County of Dufferin 2013 Draft Budget October 11, 2012 Page 34