The Corporation of the Township of Malahide BUDGET COMMITTEE. January 26, :00 p.m.

Transcription

1 1 The Corporation of the Township of Malahide BUDGET COMMITTEE January 26, :00 p.m. Springfield & Area Community Services Building Ron Mceil Line, Springfield. (A) (B) (C) (D) (E) (F) Call to Order Disclosure of Pecuniary Interest Presentations i) Overview of the Integrated Community Sustainability Plan. ii) Overview of the Asset Management Plan Presentation of Draft 2015 Budget ext Budget Committee Meeting February 2, 2015 at 7:00 p.m. RES Open Question Period - See attached guidelines. (G) Adjournment RES

2 2 TOWSHIP OF MALAHIDE DRAFT 2015 BUDGET

3 3 Budget Report i - v Department Page o. Summary 1 Taxation 3 Other Revenue 4 Governance 5 Administration 6 Fire 8 Building 10 Animal Control 11 Conservation 12 Policing 13 POA 14 Emergency Management 15 Waste 16 Library 17 Grants 18 Ball Dimaond 19 Concession Booth 20 Community Centres 21 East Elgin Community Complex 22 Parks 23 Cemetery 24 Planning 25 GIS 26 Economic Development 27 Drainage 28 Roads 29 Streetlights & Sidewalks 32 County Roads 33 Transfers to Reserves Capital 36

4 4 Overview The format for the presentation of the 2015 Budget has been changed to group capital reserve transfers and the capital program into separate "departments" or categories. This should make it easier to identify changes within the respective operational budgets, as well as focus on the capital requirements of the Township. The 2015 Operating Budget provides a comparison with the 2014 Budget, as well as projections for 2016 and The 2015 Budget is the only year that the Council will be approving; the 2016 and 2017 projections are for information and planning purposes only. This year proposes to be very challenging with respect to the budget process as the Township will experience losses in revenues almost as high as the anticipated increases in expenses, effectively doubling the impact on the overall tax levy. Revenues OMPF: This unconditional grant from the Province has been, once again, significantly reduced for the 2015 fiscal year. The Province has confirmed that Malahide' s grant will be $ 202,300 less than the previous year, bringing our total reduction since the Provincial transfer payment initiatives were instituted two years ago to $ 429,800. The 2015 reduction is equivalent to a 3. 5% tax levy increase. Taxation: The tax levy increase in the initial budget proposal is %. 3. 5% is due to the reduction in OMPF and 1. 75% is due to the increase in policing can be broken down further into I% from the increase in the capital levy result of existing costs. The remainder of the increase, 3. 3 %, requirements, 1. 5% as a operations, and 0. 7% for proposed new services. It is important to note that the Provincial legislative changes in transfer payments and the new OPP billing model imposes a 5.25% increase on the Township' s tax levy before the Council is able to consider any inflationary adjustments, service levels, and /or capital requirements. Operating Expenses Overall, expenditures for existing operations (excluding policing costs) are up approximately 1. 3 %, well below the Consumer Price Index ( CPI) of 2. 3 %. This reflects the Municipal Staff's commitment to seek out financial efficiencies, as well as limiting expenditures of an operational nature where the opportunity exists. Policing, as previously discussed with the Council, is up approximately 9% with the new OPP billing model. In addition, provincial court security costs are now a separate service funneled through the Municipality of Central Elgin. Malahide' s portion of these costs is anticipated to be approximately 5, 400, net of anticipated grants.

5 The projected savings of $60, 000 from operational changes at the East Elgin Community Complex EECC) have been included in the proposed budget. These proposed changes to operations were previously presented to the EECC Ad Hoc Advisory Committee, however, have not yet been formally presented to or adopted by the respective Councils. Two new services are being introduced in the proposed 2015 Budget. 1. Trinity Cemetery 10, 000 The operation and management of the Trinity Cemetery is mandatory and has been discussed extensively with the previous Council to ensure appropriate by -laws and operating policies are in place. The additional costs are primarily due to the need to assess and repair the existing monuments to prevent health and safety risks due to the instability of some of the older monuments ew Part Time Training Officer for Malahide Fire Services $ 20,000 In order to move forward with the recommendations of the OFM operational review, additional staffing resources will be required in order to conduct routine inspections on extreme and high risk occupancies, conduct inspections of upgrades to existing buildings under Retrofit legislation, respond to requests and approvals of Fire Safety Plans for buildings regulated under the Fire Code, develop pre -fire incident plans for extreme and high risk occupancies, and conduct post- fire investigations /fire safety inspections. As a result, the Municipal Staff are recommending the establishment of a part -time Training Officer to undertake the training responsibilities of the Fire Services, which is currently performed by the Fire Chief, thus enabling the Fire Chief, as a certified Fire Prevention Officer /Fire Inspector, to focus more time on conducting fire safety inspections/ assessments of vulnerable and high risk buildings and occupancies. Funds have been included in the budget for a part-time Training Officer for half of the fiscal year. There will be a similar increase in the 2016 Budget to extend the part-time Training Officer to a full fiscal year. The following special item and its' fiscal impact are included in the proposed budget: 1. Health & safety issues in the Fire Department 10, 000 The Fire Department health and safety issues include $ 3, 000 for administration ( e. g. licensing transactions and third party auditor fees) of the Driver Certification Program and 7, 000 for upgrades to certain fire trucks that will allow hard suction hoses to be lowered to a reachable' ( ground - level) height for the fire fighters. This lowering device will minimize the risk of a firefighter falls and potential injury, and is being recommended as a result of several near -miss' incidents. Studies Each year, there are always a few studies or special projects included in the annual budget. For 2015, these include: 1. ew Comprehensive Zoning By -law ($ 10, 000 from reserves) $ 15, Source Water Protection Study ( grant funds) $ 40, Updated Roads eeds Study $ 15, Building Optimization Study $ 20,000

6 6 Transfers to Reserves The Transfers to Reserves form the foundation of the asset management plan and capital replacement financing strategy. A small amount of funds in a wide variety of categories are set aside every year so that when a capital item needs to be replaced, the Township has saved much, or potentially all, of the funds required to purchase it. This levels out the tax levy burden year -overyear so that `large ticket' purchases do no cause the tax levy to spike in any given year. For the most part, the transfers are either the same or slightly more than the transfers budgeted in the prior year. However, a few of the categories have a greater increase as they are currently underfunded and need to be brought up to a more sustainable level. These are primarily for vehicles and large equipment. While there is no legislated level of acceptable reserve funds, it should be noted that, according to a recent report provided by the Ministry of Municipal Affairs, the Township' s reserve balances are approximately half of the benchmark of that of our neighbours and peers across Southern Ontario. One area to particularly note is the replenishment of reserves that were drawn down in 2013 to pay off the EECC long ṯerm debt. The previous Council' s plan was to repay this deficit over a two year period. The Staff have included $ 209, 000 in transfers in the 2015 Budget ( year 2) to complete this objective. Capital Expenses As previously discussed with the Council, it is necessary to maintain the Township' s capital spending at a pre- determined level ( approximately $ 1. 3 million) to continue to qualify for and receive gas tax funding. This is a mandatory requirement under the Gas Tax Funding Agreement that the Township has entered into with the Province. That minimum was established in 2004 and has been maintained by the Township over the past 10 years. While this is commendable in the face of budgetary demands, it must be noted that the Township has effectively fallen behind price increases due to inflation, leaving the Township in a poorer state than when it started. As previously identified during the Council' s orientation, the minimum level of capital spending must grow annually to demonstrate that the Township is working towards achieving the capital program under the Asset Management Plan (AMP) in order to qualify for Federal and Provincial grants. An increase of 1. 5% on the capital levy has been incorporated into the 2015 Budget. Please note that this is less than the CPI for the past year a move forward but still insufficient to keep up with the rate of inflation. The addition of the sidewalks in Lyons, as previously directed by the Council, has pushed the capital tax levy requirements beyond the target level by the full $ 32, 000. The capital program is attached at the end of the 2015 Budget documents and will be reviewed in detail by the Staff. Specific items of note are: 1. Replacement of Pumper #4 $ 320, Replacement of Tandem Truck $ 220, Gravel Conversion to Tar & Chip $ 320, 000 The conversion of gravel roads to hard surface was a focus of the previous Council and remains a priority with the current Council. Specific roads will be recommended to the Council based on both the priorities identified under the Asset Management Plan ( AMP) and a Spring assessment

7 of road conditions. Priorities identified within the AMP were based on the Roads eeds Study completed in Since 2008, the Township has made significant progress in improving its' road infrastructure through annual maintenance and resurfacing programs, as well as in converting several gravel roads to hard surface. As mentioned during the Council' s orientation, it is time to update the Roads eeds Study and, subsequently, the AMP based on the new Roads eeds Study. This will provide better information to the Council to base its' decisions in future years. 7 Decisions to be made by the Council: 1. OCIF Grant The Province will provide $ 59,292 each year for three years. These funds must be used for core infrastructure in the fiscal year in which they are received. The Staff recommend allocating these funds to the Pressey Line East Bridge Project and the Dorchester Road /Mapleton Line Culvert Project. 2. ew Part-time Training Officer The Municipal Staff are recommending the establishment of a part-time Training Officer to undertake the training responsibilities of the Fire Services, which is currently performed by the Fire Chief, thus enabling the Fire Chief, as a certified Fire Prevention Officer /Fire Inspector, to focus more time on conducting fire safety inspections /assessments of vulnerable and high risk buildings and occupancies. This has been included in the draft budget for one -half year with the intent of including a full year in the 2016 Budget. 3. Gravel Conversion Financing As brought to the previous Council' s attention, all road construction reserves and gas tax funding has been depleted in recent years is a time to rebuild those reserves so that other projects may be completed in future years. However, with the extent of gravel conversions that have been completed in the past four years, the Staff have identified that gravel road maintenance has been reduced. The oldest grader ( the Township owns three) is due to be replaced in 2015, however, the Staff believe that it is no longer needed and that two graders will be sufficient to complete the regular maintenance and snow removal work required in future years. As a result, the Staff recommends not replacing the third grader and re- purposing the Equipment Reserve funds available to gravel conversion in User Surcharge for Waste Management Services User surcharges for waste management services are currently $ 12 per household. Subject to direction from the Council, the Staff could review current costs and recommend a cost - recovery rate that more accurately reflects the cost of waste management per household, taking the burden off the general tax levy and make it more of a user -pay system. 5. Policing Reservd With such a large increase in policing costs due to the new OPP billing model, the Staff have reviewed the option of utilizing the Policing Reserve to mitigate some of that increase to accommodate these costs over several years, allowing time for the tax levy to lid

8 8 catch up ", it is suggested that draws be made annually to provide a four -year period to accommodate the full impact of the increases as follows: $45, $ 30, $ 15, Ice Management Reserve The 2014 Budget contemplated a draw of $ 13, 000 to mitigate the loss of the provincial grant for ice management/dredging services. However, this draw was not required and could be used in 2015 instead. 7. Building Reserve The Building Optimization Study would review best uses and best locations for all Township buildings and services. It is anticipated that this review will provide direction on revenue sources, maximizing use, and optimal locations /operations that may result in cost savings over a period of time. The Building Reserve could be used to pay for this study which is estimated to be $ 20, 000. Prepared by: Approved by:,, V

9 9 GIL Account umber ' SUMMARY Budget Budget Budget Budget Budget Highlights & otes` REVEUES Taxation Taxation 6, 6, 574, 574, ;077, , 7, 398, 398, , 735, Other Revenue 1, 571, , 369, , 278, , 1, 178, 178, Governance 35, , Administration 145, 145, '' '' 143, 143, , 143, , 144, Fire Fire 33, 33, , 43, , , Building 176, , , , Animal Control 35, ,850.00' 36, , Conservation Policing 20, , , , PDA 61, ,000.00: 56, , Emergency Management 15, : 2, , , Waste 129, , , , Library 24,250.00: 24,250.00' 24, , Grants Ball Diamond 14, : 14,000.00' 14, , Concession Booth 1, , ' 1, , Community Centres 55,450.00: 55, ` 55, , Parks ' East Elgin Community Complex , Cemetery 11, , ; 2, , Planning 52, : 82, , , GIS 123, , , , Economic Development Drainage 57, , , , Roads 252, , ! 207, , Streetlights & Sidewalks 39,400.00: 39, , , County Roads 650, , , , Transferto Reserve 334, " 324, , , Capital 1, 504, , 244, , 858, , 875, EXPEDITURES Taxation Other Revenue Governance 247, , , , Administration 976, '' 1; 031, , 050, , 060, Fire 668, , , , Building 170, , , , Animal Control 37, , , , Conservation 102, 102, , 97, ' 00' 99, 99, , 101, Policing 872, " 974, , 055, , 108, PDA 40, ? 36, , , Emergency Management 109, , , , Waste 533, ,905.60' ` 548, , Library 20, : 20, , , Grants 60, 60, , 58, , 55, , 55, Ball Diamond 19, , , , Concession Booth 9, , , , Community Centres 221, , , , Parks 49, , , , East Elgin Community Complex 313, , < 253, , Cemetery 24, , , , Planning 123, , , , GIS 141, ', 136, , , Economic Development 34, , , , Drainage 115, , , ,29815 Roads 3, 125, , 188, , 247, ,319, Streetlights & Sidewalks 29, , , , County Roads 645, , ` 683, , Transferto Reserve 1, 617, , 646, , 696, , 722, Capital 1, 609,509.00: 1, 361j , 940, , 970, Total Expenditures $ 11, 918, $ 11,907, $ 12,722, $ 12, 958,996.68

10 10 GtL Account umber i 2015r SUMMRRY Budget', Budget Budget Budget Budget Highlights & otes r ET COSTS Taxation Taxation 6, 6, 574, 574, ) 45) 7, 077, ). 7, 7, 398, 398, ) 71) 7, 735, ) Other Revenue 1, 571, ) 1, 369;300.00), 1, 278, ) 1, 1, 178, 178, ) 00) Governance 212, ; , , Administration 830, 830, ?? 588; 588; , 906, , 915, Fire Fire 634, 634, , 6811, 416: 416: , , Building 6, ) 3;56000)'- 8, , Animal Control 1, ;532,00 1, Conservation 102,880.00! 97;81,4,.00' 99, , Policing 852, `;251.50! 1, 035, , 088, POA 20, ) 19; )', 19, ) 19, ) Emergency Management 94, T; < 108, , Waste 403, d7097:60 410, , Library 4, ) 4; ); 4, ) 3, ) Grants 60, ; , , Ball Diamond 5, ; Concession Booth 8, ,035.00: 7, , Community Centres 166, , , , Parks 49, ; , , East Elgin Community Complex 313, ;500.00! 253, , Cemetery 13, ; , , Planning 70,950.00! 71;550.00! 85, , GIS 18, , , , Economic Development 34, ; , , Drainage 58, ,930.00': 44, , Roads 2,872, , 977;550.00? 3, 039, , 125, Streetlights & Sidewalks 10, ) ; 8, ); 9, ) 10, ) County Roads 5, ) 5, ); 5, ) 5, ) Transfer to Reserve 1, 282, , 322;723.31, 1, 358, , 384, Capital 104, ;000.00' 82, , SURPLUS) DEFICIT $ " ($ 1; ) ($ 15, ) ($ 20, )

11 11 GIL Account umber, 2014 ' TAXATIO' Budget, Budget, Budget Budget Budget Highlights & otes Township Taxes 5, 5, 777, 777, , 6, 271, 271, ; 08; 6, 6, 584, 584, , 6, 913, 913, Supplemental Supplemental Taxes Taxes 80, 80, ,000.00, 80, 80, , Write -off of Taxes 50,000.00) S0, S0, ), 00), 50,000.00) 50,000.00) Vacanct Vacanct Commercial Commercial Write Write - - off off 15, ) 8, ); 8, ) 8,000.00) Payments Payments in in Lieu Lieu 781, ,910.07' 791, 791, , 799, Projected increase in tax levy 5. 00% 8.55 %, 5. 00% 5.00% 493,953, 63! 313, , Reduction in revenues: Loss in OMPF 202,300 90, ,000 Full cost of ice management /dredging 13,000; STD from reserves (not req' d) 18;000 Guiderail assessment (no reserves) 10, 10, CIP CIP ( ( no no reserves) reserves) 11,000 Increase in expenses: Cost of 1. 3% on operations 114,600 88, ,400 Savings on EECC budget 60,000' 9% increase in policing costs projected 96,400! 81, ,000 Shared court costs 5, 400; Fire Training Officer (half year) 20, 000: 20,000 Fire Health & Safety issues ( 2) 10, 000 Trinity Cemetery 10, 000; Capital increase 1. 5% 26,800` 28,000 29,000 Capital beyond target 31, 357 4, , ,857' 322, ,084 CPI to Oct 2014: 2. 3% I 3

12 12 GIL Account umber OTHER REVEUES Budget I Budget Budget Budget Budget Highlights & otes OMPF OMPF Grant Grant 1, 1, 293, 293, , 000, , See ote # 1 Interest Interest Income Income Interest - General Bank 24, ' Interest - From Other Sources 1, Interest - From Water System 6, Interest - Drain Construction 7, Accounts Interest Interest - Accounts Receivable Receivable 1, 1, , , , , , , , , , , Other Other Penalty & Interest 200, Tax & Zoning Certificates 18, so Lottery Licenses 1, i HST recovered 20, , , , , , , , , Fire, Council, mileage Transfer from Reserve ( Stab) ote # 1: Accelerated reduction in funding in $35M in 2015 and $ 15M in

13 13 GIL Account, umber. 2014, GOVERACE a get Budget Budget, Budget Budget Highlights & otes REVEUES REVEUES o Transfer from Reserves 35, , ' - EECC business plan TOTAL REVEUES 35, , ,00.' EXPESES,- EXPESES,- OPERATIG EXPESES WAGES & BEEFITS Council Salaries 93, , ; 93, , Council Benefits 3, , ' 3, , Councillor Mileage Allowance 4, ,5% 00'; 4, , Conventions 1, , , , additional training for new council Subscriptions, Dues & Memberships ' o Admin Wages Tfr'd in 67, , : 67, , o Admin Wages- Election 13, OPERATIOS Cleaning Supplies Phone 1, , , , Computers " Stationery, supplies, photocopies Councillor Insurance 2, , , , Legal Fees 2, , , , Miscellaneous 2, , , 2, , Flowers, road tour, other o Administrative Overhead 8, ,00000` 8, , BUILDIG Utilities Building Maintenance 1, , , , Grounds Maintenance Election Expenses 30, STUDIES not completed in 2013; offset with $ Operational Review - EECC 15, from reserve Business Plan EECC 11, 000,00 from EECC building reserve TRASFERS TO RESERVES Election Stabilization 7,500.00' 7, , TOTAL EXPESES 247, ,360.00: 197, i 197, ETGOVERACE 212, ,360.00' 197, , !'

14 $ GIL Account umber ADMIIStRATIO Budget Budget Budget Budget' Budget Highlights & otes REVEUES REVEUES Corporate Sales - sale of maps, t 1, , , , IT Services 107, , , , Bayham has terminated effective Dec 31, Admin Admin Fee Fee - O. O. H. H. Charged to to Sea Sea 5, 5, , 5, , 5, , 5, Charged Admin Fee - Charged County - 251r 27, , < 29, , Recovery of Various Costs 4, , , , Other Misc Revenues Transfer from Reserves TOTAL REVEUES 145, , , , EXPESES OPERATIG EXPESES WAGES & BEEFITS Admin Wages - Full Time 895, , , , reverse prior year accrued 33, ) Student/Part-time 3, , , , Admin Wages - Statutory Benefits 233, ; 244, , , Admin - Mileage 6, , , , Training 12, ; 12, , , Admin - Dues & Memberships 8, : 8, , , Admin - Subscriptions Health & Safety 1, , , , o GIS to Admin Community Centres to Admin 5, , , , Admin Wages tsf out to Govemance 80,000.00) 67,000.00) 67, ) 67,000.00) Admin Wages tsf out to Fire 10,300.00) 10,300.00) 10, ) 10, ) Admin Wages tsf out to Emergent ) ) ) ) Admin Wages tsf out to Building Dept 43, ) ` 43, ) 43, ) 43, ) Admin Wages tsf out to Animal ,5175 Control 9,300.00) ; 9,300:00) 9, ) 9,300.00) Admin Wages tsf out to Planning and PDA 48,000.00)'; 48,000.00) 48,000.00) 48,000.00) Admin Wages tsf out to Economic Development 16, ) 16,000.00) 16, ) 16, ) Admin Wages tsf out to Community Centers Admin Wages tsf out to Parks 13,000.00) 13,000.00) 13, ) 13, ) Admin Wages tsf out to Cemetery 3, ) 10, ) 10, ) 10,000.00) Admin Wages tsf out to Waste Haz Waste Day 1, ) 1, ) 1, ) 1, ) Admin Wages tsf out to all Water Systems 48,000.00) ` 48,000.00) 48, ) 48,000.00) Admin Wages tsf out to Sewage System 9, )'; -; 9, ) 9, ) 9, ) Admin Wages tsf out to Drainage 15, ) 15, ) 15, ) 15, ) Admin Wages tsf out to Roads 55,000.00) 55,000.00) 55,000.00) 55,000.00) Admin - Employee Recruitment Cc Admin Overhead tsf out to Govern 8, ) 8; ) 8, ) 8, ) Admin Overhead tsf out to Buildinc 16, ) 16; ) 16, ) 16, ) Admin Overhead to Water 22, ) 22; ) 22, ) 22, ) Admin Overhead to Animal Contro 1, ) 1, ) 1, ) 1, ) BUILDIG Utilities 12, , , , Building Maintenance 17, , , , Energy efficiency 1, , , , EQUIPMET Equipment Leases 6, , , , Software upgrades 6, , , , Laserfiche, etc Software licenses 31, , , , OPERATIOS

15 15 Account umber ' ADMIISTRATIO Budget Budget Budget, Budget Budget Highlights & otes Cleaning supplies 1, ; , , Cleaning supplies 1, ; , , Phone & Intemet 24, ;500.00: 24, , Small tools ` Office Office Supplies 9, 9, ': 9; 9; , 9, , 9, Supplies ': Postage & Courier 12, ; , , Advertising 3, , , , s42o Bank charges 1, , 500:00'. 1, , Miscellaneous 3, ;500.00' 3, , OTHER Insurance 18, , ' 20, , Legal 4, ; , , Audit 28, ;000.00! 28, , Website development and hosting 1, ! 1, : 1, , Property Assessment Appeals 1, ; 000:00! 1, , Bad Debts written off Interest paid to various Reserves 10, ; , , on mandatory reserves only Interest on temporary loans 2, STUDIES Energy Management Study Building Optimization Study 20, , TRASFERS TO RESERVES Insurance Deductibles 6, ; , , Short Term Diability 9, , , Legal 2, , , , Working Capital 33, '. 35, , , TOTAL EXPESES 976, , 031, , 050, , 060, ET ADMIISTRATIO 830, ', , ,

16 I 16 GIL Account umber FIRE Budget Budget I Budget Budget Budget Highlights & otes REVEUES MTO MTO claims claims 20, , , , Air Bottle Refills 1, , , , , 5, , 5, Fire Reports & Other revenues 5, , Costs Recovered 7, Training Training Costs Recovered 7, 7, , 7, , 7, Transfer from Reserves OPERATIG EXPESES WAGES & BEEFITS 2% increase; add half year part time training Fire Wages - Full Time 132, 132, $ $ 155, 155, 150; 150; , , officer Fire - Volunteer FD Pay ( note extra in 2013 for new recruits) 157, 157, !! 167, 131; , , $ 5,000 for points plus 3% Fire - Training Per Diem Pay 35, , , , Fire Benefits Mileage 48, ! 50, , ! 4, , , % increase 4, , Fire - Training 28, , , , Dues & Memberships 2, , , , Health & Safety 2, , , , includes $3000 for driver certification Hepatitus Injections /Medical Exam 2, , , , GIS Wages to Fire Water Wages to Fire 5, , , , Admin Wages to Fire - now includes Gwen 10, $ 10, , , Wages tsf out of Fire to Emergency 15, )' ($ 15;300.00) 15, ) 15, ) Employee Awards & Recognition 1, , , , Employee Recruitment Costs Fire - Protective Equipment 3, , , , Uniforms 1, , ' 1, , VEHICLES Fire Vehicle Fleet - Fuel Fire Vehicle Fleet - Repairs Fire Vehicle Fleet - Insurance 12, , , , , , , 12, $ $ 12, 12, increase increase due due to to H H && S S - - lower lower suction suction hose hose 20, 20, $ $ 20, 20, to to reachable reachable height height 10, 10, $ $ 10, 10, BUILDIGS Utilities 25, , , , , , , , , , , 28, , , , , , , , , , OTHER OTHER Internet Phone Phone & Internet & Computer Mtc & Peripherals Fire - Office Supplies Fire - Courier Insurance ( not for fleet) Fire - Legal Costs Fire - Advertising Fire - Other Misc 13, , , , , , , , , , , , , $ 13, points tracking through FirePro - $ 1200 set up 4, , costs 1, , , , , , , , COMMUICATIOS Fire - Radio - Licences Pager & Radio Repairs Fire - Radio - Accessories Dispatch Fees & Call Centre Fire - Automatic Aid Fire - Communication Tower- Ren 4, , , , :00 33, , , , , , , 4, , , , , , , , tfr unused amounts to reserve 2, ,

17 17 G/ L Account umber FIRE Budget j Budget Budget Budget Budget Highlights & otesi MATERIALS MATERIALS Fire Hydrants - Repairs & Maintenance 2, , , , Fire Fire - Small Small Tools Tools 2, 2, , 2, , 2, , 2, Supplies Supplies & & Materials Materials 4, , , , Fire Prevention 10, < 10,100.00, 10, , EQUIPMET Fire - Equipment Maintenance 19, ,600,00 19, , Small equipment replacement 7, i. 12,000.00', 12, , shift $5K from reserve contributions STUDIES STUDIES TRASFERS TRASFERS TO TO RESERVES RESERVES Automatic Aid Aid Automatic Legal Legal 3, 3, , 1, , 1, $ $ 1, 1, TOTAL TOTAL EXPESES EXPESES ET ET FIRE FIRE ti ti

18 18 GIL Account umber ' : BUILDIG Budget Budget Budget Budget Budget Highlights & otes REVEUES'r Building Building Permit Fees 4250 Permit Fees 150, , , , see ote # Septic Permit Fees 23, , , , , 2, , 2, Lot Assessment & Perc Test 2, r 2, Costs , Inspection Inspection Costs Recovered Recovered 1, 1, , 1, , 1, Transfer from Reserves TOTAL REVEUES EXPESES OPERATIG EXPESES WAGES & BEEFITS Building Inspector Wages Building Inspector - Benefits 70, 70, , , ` 23,625.00" 72, , , , Less Building to Dogs Less Building to POA , 5175 Less Building to Planning 1, ) 1;500.00) 12, ) : 12;000,00) 1, ) 1, ) 1, ) 1, ) 12, ) 12, ) 1, ) 1, ) GIS to Building Admin to Building Plus Wages Tsf from Other Depar 3, , , ,, , ' 5, , , , , , , OPERATIOS Mileage Training Dues Bldg - Subscriptions Uniforms /Safety Apparel Employee Recruitment Costs Phone Plus Program Support tsf into Bldg 3, , ' 3, , , , , `:< 1, , , , , , , , , , , , , VEHICLE VEHICLE Vehicle Vehicle - - Fuel Fuel 6, ; , , Vehicle Vehicle - - Repairs Repairs & & Maintenance Maintenance 1, , , , Vehicle Vehicle - - Insurance Insurance & & Licencing Licencing OTHER OTHER Computer Computer Licences Licences & & Mtc Mtc $ Other Other Supplies Supplies $ Enforcement Enforcement & & Legal- Legal- Reserve Reserve bale bale 5, , , $ 5, Outside Outside Building Building Inspection Inspection $ STUDIES TRASFERS TO RESERVES Rate Studies $ 1, $ 1, $ 1, $ 1, TOTAL EXPESES $ 170, $ 172, $ 174, $ 176, ET BUILDIG ($ 6,085:00) ($ 3, ) ' $ 8, '' $ 20, ote #1: Reduced Permit Revenues to better reflect fewer new home starts. 0

19 19 G/L Account umber : 2015 AIMAL COTROL r Budget Budget Budget Budget Budget Highlights & otes REVEUES Sale of Dog Tags $ 35, Livestock Claims Funding $ , $ 36, $ Transfer from Reserves $ 36, OPERATIG EXPESES WAGES & BEEFITS Admin Wages to Animal Control GIS Wages to Animal Control Bldg Wages to Animal Control 9, , , $ 9, $ , $ 1, OPERATIOS Dog Tags & Other Animal Control Postage Legal Services Advertising Animal Control Officer Animal Shelter Operations - new c, Livestock Claims & Evaluator Enforcement by Commissionaire Admin Fees : 650: 00' 00' OQ OQ , ;00 1, , , , ,100.00': 10, 10, , 10, , 8, , 8, , 8, , 8, , , , , , , , , STUDIES TRASFERS TO RESERVES TOTAL EXPESES 37, , `' 37, r 37, ET AIMAL COTROL : 1,

20 20 G/L Account umber 2014, ;' ' COSERVATIO Budget Budget BudgeIt 77-7iiudgW Budget Highlights & otes> REVEUES Transfer Transfer from from Reserves Reserves TOTAL TOTAL REVEUES REVEUES EXPESES OPERATIG EXPESES CCCA Levy 81, KCCA Levy 5, LPRCA Levy 8, , $ 86, % increase 5, $ 5, % increase 9, $ 9, STUDIES Joint Shoreline Mgmt Project $ 7, TRASFERS TO RESERVES III

21 21 G/L Account umber : POLICIG Budget Budget Budget Budget Budget Highlights & otes REVEUES Policing Policing Grant 20, 20, , 20, Grant 20, $ 20, Transfer from Reserves TOTAL REVEUES 20, , , EXPESES OPERATIG EXPESES OPERATIOS OPERATIOS Police Police Services Services Board 5, 5, Board '. 00' OPP Contract 892, , , $ 5, , 039, $ 1, 091, incrsetat$ 40 /HHcap; 9. 1% less prior year reconciliation 30, ) 15, ); Court Security Costs 5, 5, year end reconciliation to be allocated to following year' s billing with new billing model 5, $ 5, new shared service model - CE as admin BUILDIG Utilities Utilities 1, 1, , Janitorial Janitorial Phone 1, , ' Other 1, ; , $ 1, $ , $ 1, , $ 1, STUDIES TRASFERS TO RESERVES Policing stabilization TOTAL EXPESES $ 872, ': $ 974, ET POLICIG $ 852, r $ 954,261.50`' ote #1: OPP contract increased $81,000. ote #2: There will be no mid -year reconciliation in 2015, reducing the reconciliation by approximately half. 3

22 22 G/ L Account umber , :' PROVICIAL'OFFECES Budget Budget Budget Budget Budget Highlights & otes REVEUES Fines - POA $ 56, , , 56, $ $ 56, 56, Transfer from Reserves $ 5, , 61, , , ' OPERATIG OPERATIG EXPESES EXPESES WAGES WAGES & & BEEFITS BEEFITS Inspector Building Building Inspector to to POA POA 12, , , , , 16, ,300.00: 16, , Admin to POA OPERATIOS Legal 5, , $ 1, By -law enforcement & Inspections Miscellaneous 5, , $ 5, $ STUDIES STUDIES TRASFERS TRASFERS TO TO RESERVES RESERVES Legal Legal 1, , $ 1, TOTAL TOTAL EXPESES EXPESES 36, ET ET PROVICIAL PROVICIAL OFFECES OFFECES 19,875.00) i 14

23 II 23 OIL Account,umber EMERGECY MAAGEMET., Budget Budget Budget Budget! Budget Highlights & otes, REVEUES> Civic Addressing Sales Sales ( 911) 911) 2, 2, Civic Addressing ( Transfer Transfer from from Reserves Reserves 13, 13, TOTAL REVEUES 15,300,00 OPERATIG EXPESES WAGES & BEEFITS Wages Transfered In Wages from Fire 6, 6, , , 6, , ,300:00 15, , , Mileage Training Exercises , ,100.00! 2, , OTHER Generator Maintenance 2, , i 2, Public Education 1, , , Miscellaneous Miscellaneous , , OPERATIOS OPERATIOS Utilities Utilities One -call Communications Civic Signs ( 911 signs) Advertising Ice Management & Dredging Services Trailer repairs and Maintenance ' , , ` 2, , , , , , , , , no grant funding available 4, STUDIES STUDIES TOTAL TOTAL EXPESES EXPESES ET ET EMERGECY EMERGECY MAAGEMET MAAGEMET 108, rs-

24 24 GIL Account umber " WASTE MAAGEMET Budget Budget Budget Budget Budget Highlights & otes REVEUES Blue Blue Box Box Grant Grant 40, ,000.00: 40, , Sale of Blue Boxes ! , 2, , 2, Sale of Composting Units 2, , Sale , Sale of of Bag Bag Tags Tags 35, 35, ; 41; , 47, HHx$ 12= $30,090 +$5, 000 extra sales Sale of Materials (MRF) 48,000.00! 48', , , Transfer from Reserves 4, TOTAL REVEUES' 129, : 131; ' 137, , EXPESES OPERATIG EXPESES WAGES & BEEFITS Wages for Hazardous Waste Day 1, ; ' 1, , Roads to Waste Mgmt 12, , , OPERATIOS J - M 51' HST; J -D Waste Collection Contract 191, ;820.00!. 198, , @61. 51' 2 %' HST Waste Disposal Contract 81, , , , landfill tipping fees J - M 34' HST; J -D Blue Box Collection Contract 157, , , , @50.34' 2 %' HST Blue Box Disposal Contract 43, ; , , Hazardous Waste Day 10, ,000.60" 10, , Leaf and Yard Waste Contract 13, '. 13, , , includes Christmas tree disposal OTHER Postage 7, ; , , Bag tag kits 9, , ". 9, , Advertising Blue boxes for distribution r ` Composters for distribution 2, ': 2, , , Recycling Initiatives 4, from reserve STUDIES TOTAL EXPESES 533, '< 538, , , ' ET WASTE MAAGEMET 403, ; , , ote #1: Per Household rate increases revenues by $6,000. i

25 25 GIL Account umber : T 2015: LIBRARY'i Budget Budget Budget Budget Budget Highlights & otes REVEUES Rental Revenues $ 24,250.00: $ 24, $ 24, $ 24, Transfer from Reserves see capital TOTAL REVEUES $ 24, f$ 2{, 250fl0?$ 24, $ 24, EXPESES OPERATIG OPERATIG EXPESES EXPESES WAGES & BEEFITS Wages transfered in 2, '. 2, , , BUILDIG BUILDIG Hydro Hydro ( allocated) allocated) 8, 8, , 8, , 9, , 9, hydro, hydro, gas, gas, water, water, sewer ( 45 sewer Cleaning supplies Q Building maintenance 2, , 680.0'0 2, , Snow removal 1, , ' 1, , Insurance Miscellaneous Financing Costs - interest 4, , , , STUDIES TRASFERS TO RESERVES TOTAL EXPESES 20, , ( 20, , ET LIBRARY 4,260.00)' ) 4,037.75) 3, ): 14 14

26 26 G/ L Account umber , GRATS Budget Budget Budget Budget; Budget Highlights & otes Community Community Policing Policing Committee 2, 2, ` 2, 2, , 2, , 2, Committee ` EESS Environmental Class Soccer - Knights of Columbus 1, ` 1, " 1, , Aylmer Pool Aylmer Pool 15, 15, , 15, , 15, , 15, Fair Board 1, ` 1, , , Aylmer & Springfield Cemeteries 17, , , , x440 Farm Safety 1, , , , Plowmans Association East Elgin Challenge Day 1, , , , MCP - events Springfield Family Fun Day ` SD Optimists Springfield Brewers Softball 1, , , , Springfield Lionness Club 1, , , , Springfield Lions Club - October event Parent Council SDCH - events SD Optimists including at MCP 2, , : 2, , FD#4 Voluntary Organizations Comer Cupboard 2, , , , Agricultral Society - new bleachers 3, plus HST Salvation Army - normal Shriners - EECC facility rental offset 2, Spring Fam Fun Day - outright don ' Insurance Family Fun Day Springfield Parade Aylmer Parade ' r Unknown Donations 1, `` 1, , , Dunboyne Cemetery Board 2, CAPITAL EXPESES TRASFERS TO RESERVES TOTAL EXPESES $ 60, $ 58, $ 55, $ 55, r ETGRATS $ 60, $ 58, $ 55, $ 55,265.45' l.