AGENDA - Finance Advisory Committee - 20160216FINANCE
ADVISORY COMMITTEE
MEETING AGENDA
TUESDAY,FEBRUARY 16,2016
5:30 P.M.
LEKSAND ROOM
AURORA TOWN HALL
PUBLIC RELEASE
February 11,2016
TOWN OF AURORA
FINANCE ADVISORY COMMITTEE
MEETING AGENDA
DATE:Tuesday,February 16,2016
TIME AND LOCATION:5:30 p.m.,Leksand Room,Aurora Town Hall
1.DECLARATION OF PECUNIARY INTEREST AND GENERAL NATURE
THEREOF
2.APPROVAL OF THE AGENDA
RECOMMENDED:
THAT the agenda as circulated by Legal and Legislative Services be approved.
3.RECEIPT OF THE MINUTES
Finance Advisory Committee Meeting Minutes of January 19,2016 pg.1
RECOMMENDED:
THAT the Finance Advisory Committee meeting minutes of January 19,2016,be
received for information.
4.DELEGATIONS
5.CONSIDERATION OF ITEMS
1.Memorandum from Director,Corporate &Financial Services –pg.6
Treasurer
Re:Update on Council Budget Principles and Council Budget Process
Documents
(Referred from Finance Advisory Committee meeting of January 19,2016 –Item 2)
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Page 2 of 3
RECOMMENDED:
THAT the “Council Budget Principles”and “Council Budget Review and
Approval Process”guidance documents be approved by Council.
2.Memorandum from Treasurer pg.23
Re:Departmental Budget Review –Infrastructure and Environmental
Services (IES)
RECOMMENDED:
THAT the memorandum regarding Departmental Budget Review –
Infrastructure and Environmental Services (IES)be received for
information.
3.Memorandum from Treasurer pg.51
Re:Departmental Budget Review –Parks and Recreation Services
(PRS)
RECOMMENDED:
THAT the memorandum regarding Departmental Budget Review –Parks
and Recreation Services (PRS)be received for information.
4.General Discussion and Review by Committee
RECOMMENDED:
THAT the comments and discussions of the Committee be referred to
staff for consideration.
5.Memorandum from Acting Manager of Corporate Communications pg.80
Re:2016 Your Citizen Budget Survey
RECOMMENDED:
THAT the memorandum regarding 2016 Your Citizen Budget Survey be
received for information.
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Page 3 of 3
6.Memorandum from Director,Corporate &Financial Services –pg.89
Treasurer
Re:Redesigned 2016 Interim Property Tax Brochure with Budget
Information
RECOMMENDED:
THAT the memorandum regarding Redesigned 2016 Interim Property
Tax Brochure with Budget Information be received for information.
6.NEW BUSINESS
7.ADJOURNMENT
TOWN OF AURORA
FINANCE ADVISORY COMMITTEE
MEETING MINUTES
Date:Tuesday,January 19,2016
Time and Location:5:30 p.m.,Leksand Room,Aurora Town Hall
Committee Members:Councillor Michael Thompson (Chair),Councillor Harold Kim
(arrived 5:45 p.m.),and Mayor Geoffrey Dawe
Member(s)Absent:None
Other Attendees:Councillor Tom Mrakas,Doug Nadorozny,Chief
Administrative Officer,Dan Elliott,Director of Corporate and
Financial Services/Treasurer,Al Downey,Director of Parks
and Recreation Services,Ilmar Simanovskis,Director of
Environmental and Infrastructure Services,Jason Gaertner,
Manager,Financial Planning,and Linda Bottos,Council/
Committee Secretary
The Chair called the meeting to order at 5:32 p.m.
1.DECLARATION OF PECUNIARY INTEREST AND GENERAL NATURE THEREOF
There were no declarations of pecuniary interest under the Municipal Conflict of
Interest Act.
2.APPROVAL OF THE AGENDA
Moved by Mayor Dawe
Seconded by Councillor Kim
THAT the agenda as circulated by Legal and Legislative Services be approved.
CARRIED
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Minutes Page -1
-1 -
Finance Advisory Committee Meeting Minutes
Tuesday,January 19,2016 Page 2 of 5
3.RECEIPT OF THE MINUTES
Finance Advisory Committee Meeting Minutes of August 11,2015
Moved by Councillor Kim
Seconded by Mayor Dawe
THAT the Finance Advisory Committee meeting minutes of August 11,2015,be
received for information.
CARRIED
4.DELEGATIONS
None
5.CONSIDERATION OF ITEMS
1.2016 Budget Process Debrief
Staff and Committee briefly reviewed the 2016 Budget process and agreed
that the new process was more efficient and worked well.The Committee
discussed future areas of focus and noted that daytime Budget meetings are
not convenient for all Council members.
Moved by Councillor Kim
Seconded by Mayor Dawe
THAT the Finance Advisory Committee comments of the 2016 Budget
Process Debrief be referred to staff for consideration.
CARRIED
2.Memorandum from Director,Corporate &Financial Services –Treasurer
Re:Update on Council Budget Principles and Council Budget Process
Documents
Staff provided a brief overview of the memorandum and attachments,which
will be submitted for Council approval once discussed by the Committee.
Moved by Mayor Dawe
Seconded by Councillor Kim
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Minutes Page -2
-2 -
Finance Advisory Committee Meeting Minutes
Tuesday,January 19,2016 Page 3 of 5
THAT the memorandum regarding Update on Council Budget Principles and
Council Budget Process Documents be received and referred for discussion
at the next meeting of the Finance Advisory Committee.
CARRIED
3.Discussion of Process/Expectations for Detailed Department Budget
Reviews for 2016 for Parks &Recreation Services and Infrastructure &
Environmental Services
Staff reviewed the possible formats and areas of focus respecting the
expectations and approaches of the budgeting process.The Committee
indicated that it wished to have a better sense of how budgets are created at
the department level,including main drivers,major elements and
accomplishments,and how they affect the budget.The Committee discussed
various options,and staff noted that the Council Budget Principles document
proposes that each department would undergo a line by line review once
during each Term of Council.Staff provided insight into the strategy of the
budget process for the departments of Parks and Recreation Services and
Infrastructure and Environmental Services,and it was noted that these two
departments would be the focus of review for 2016.
Moved by Councillor Kim
Seconded by Mayor Dawe
THAT the necessary and appropriate agenda materials be provided to
support the Committee’s detailed Budget review of the Parks and Recreation
Services department in the following areas:
a.Line by line details,including grouping summaries for identification of
areas of Committee interest;
b.2016 Business Plan;and
c.Presentation by Director on approaches used to prepare their Budget;
and
THAT the necessary and appropriate agenda materials be provided to
support the Committee’s detailed Budget review of the Infrastructure and
Environmental Services department in the following areas:
a.Line by line details,including grouping summaries for identification of
areas of Committee interest;
b.2016 Business Plan;and
c.Presentation by Director on approaches used to prepare their Budget.
CARRIED
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Minutes Page -3
-3 -
Finance Advisory Committee Meeting Minutes
Tuesday,January 19,2016 Page 4 of 5
4.Proposed 2016 Work Plan for Finance Advisory Committee
The proposed 2016 Work Plan was briefly reviewed and the Committee was
encouraged to bring any other ideas forward.
Moved by Mayor Dawe
Seconded by Councillor Kim
THAT the Proposed 2016 Work Plan for Finance Advisory Committee be
received;and
THAT the Proposed 2016 Work Plan for Finance Advisory Committee be
approved.
CARRIED
5.Next Meeting Dates/Time/Duration and Setting of Dates
Moved by Councillor Kim
Seconded by Mayor Dawe
THAT the Financial Advisory Committee shall normally meet at Town Hall
once per month,except for the months of July and August,from 5:30 p.m.to
6:45 p.m.on the Tuesday of the second General Committee meeting of that
month;and
THAT the Town Clerk be directed to amend the Terms of Reference for the
Financial Advisory Committee.
CARRIED
6.Extract from Council Meeting of September 15,2015
Re:Finance Advisory Committee Meeting Minutes of August 11,2015
Moved by Mayor Dawe
Seconded by Councillor Kim
THAT the Extract from Council Meeting of September 15,2015,regarding
Finance Advisory Committee meeting minutes of August 11,2015,be
received for information.
CARRIED
6.NEW BUSINESS
None
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Minutes Page -4
-4 -
Finance Advisory Committee Meeting Minutes
Tuesday,January 19,2016 Page 5 of 5
7.ADJOURNMENT
Moved by Councillor Kim
Seconded by Mayor Dawe
THAT the meeting be adjourned at 6:40 p.m.
CARRIED
COMMITTEE RECOMMENDATIONS ARE NOT BINDING ON THE TOWN UNLESS
ADOPTED BY COUNCIL AT A LATER MEETING.
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Minutes Page -5
-5 -
MEMORANDUM
DATE:January 19,2016
TO:Chair Thompson,Members of Finance Advisory Committee
FROM:Dan Elliott,Director,Corporate &Financial Services -Treasurer
RE:Update on Council Budget Principles and Council Budget Process
Documents
RECOMMENDATIONS
THAT the memorandum regarding Update on Council Budget Principles and Council
Budget Process Documents be received and referred for discussion at the next
meeting of the Finance Advisory Committee.
BACKGROUND
In August 2015,the Committee reviewed and approved the two Budget guidance
documents,Council Budget Principles,and Council Budget Process.These were advanced
to General Committee and Council.At that stage,a couple of suggested changes were
proposed by Council,with the documents referred back to staff for updating,and to be
brought back to Council.
In the process of updating the documents to reflect Council’s suggestions,staff identified
some areas for minor amendments to the balance of the document which would improve the
flow.
Attached are a marked up version and a clean version with all changes reflected.The
yellow highlighted sections are those additions/changes suggested by Council.The other
mark-ups are the minor changes undertaken by staff.
Given the late agenda circulation,staff recommend that discussion on these two documents
be deferred to the next Finance Advisory Committee meeting.
ATTACHMENTS
Attachment #1 –Council Budget Principles
Attachment #2 –Council Budget Review and Approval Process
Town of Aurora
Corporate &Financial Services
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Item 1 Page -1
-6 -
Attachment #1
January 19,2016 Page 1
Council Budget Principles
The Council of the Town of Aurora is responsible for two key elements in carrying out
their duties.Council must represent and advance the interests,needs and actively plan
for the future,and serve the residents and businesses of the community byof the Town
of Aurora,advancing their interests and needs,while also actively planning the
community for the future.Secondly,Council must while also rresponsibly manageing a
large municipal corporation,including its future,assets,resourcesresources,assets,
needs and interests.The funding raised and used by the corporation comes primarily
from within the community,and must be used wisely,obtaining good value and cared
for responsibly.Within the context of annual corporation budgets,Council is committed
to remain engaged with the community and continually strengthen the municipal
corporation’s overall fiscal sustainability,balanced with the need for Aurora’s property
taxation levels and water rates to remain comparable and affordable within the context
of the Greater Toronto Area.
In exercising its budget setting duties,Council should be mindful that the primary
funding source for the Town’s operations is from taxpayers,and it is Council’s duty to be
responsible in this regard,making fiscally responsible decisions with respect to services
offered,the levels of those services offered,and other uses and application of the
taxpayers’funding;while being mindful of the long term and short term impacts to both
the corporation and the taxpayer.
Council recognizes that there are many different external influences which have impacts
to the Town’s budgets,costs and services..The following items each cause tax
increase pressures upon the budgets of the Town.Council is committed to address
each of these issues in a manner which respects the taxpayer,the financial health of
the municipal corporation and our staff serving Aurora.The following items each cause
tax increase pressures upon the budgets of the Town.:
•New and emerging legislative compliance requirements increasing demand on
municipal resources and staffing
•Growth of the community,and the resultant volumetric increase in demand for
services and facilities provided and available.Such costs are normally offset by
growth in base revenues arising from the new residents and businesses.
•Community expectations for newer,evolving and additional services and facilities
beyond over and above today’s existing service levels
•Aging and deteriorating infrastructure requiring tThe need to develop the financial
capacity to meet current and future capital infrastructure replacement needs to
provide reasonable service levels in a sustainable manner.Infrastructure
sustainability funding has historically been a low priority for municipal
governments across the country.Aging and deteriorating infrastructure requiring
urgent repair or replacement has now brought this issue to the forefront for all
levels of government.
•Economic pressures such as interest rate fluctuations and inflationary pressures
•Cost increases in some supply sectors which exceed inflation,such as electricity
•Pressures on wage and benefits costs,including collective agreements
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Item 1 Page -3
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Attachment #1
January 19,2016 Page 2
•New and emerging legislative compliance requirements increasing demand on
municipal resources and staffing
•Service and supply contract renewals and existing committed multi-year
contracts
Council recognises that during every budget debate,various perspectives and interests
are represented and raised at the Council table.To assist in these prospective
discussions,Council has reviewed and agreed on a consensus basis that the following
principles will guide the development,review and approval processes of each budget for
the Town.These Budget Principles will be reviewed by Council in the first year of each
Council term,and at any other time as requested by Council.
The following principles will guide the preparation,review and evaluation for approvals
of the Annual Operating,Capital and Utility budgets for the Town:
Open and Transparent Process
1.The Annual Budget Process shall include opportunities for input from members of
the public and community groups.All feedback,comments and suggestions
received through solicitation tools such as email,website,social mediasurveys or
others,will be conveyed to General Committee –Budget (Budget Committee)as
they are received throughout the budget review process.
2.The Annual Budget Process should include a formalized system or survey for
community input,as determined by the Finance Advisory Committee.
3.All meetings of the Budget Committee shall be open to the public,except those
aspects which are permitted and appropriate to be held in closed session,such as
but not limited to discussions regarding collective agreement negotiation
provisions,personnel matters,or litigation.
4.Budget materials,presentations,disclosures and Budget Committee review
processes shall be open and transparent.All materials will be prepared with the
intended audience being a member of the general public where reasonable and
practical.A specific section of the Town’s website will contain all relevant budget
materials,presentations,summaries and reports throughout the process,and
updated to reflect the final approved budgets.
5.Council will undertake to complete the review and approval of the annual operating
budgets prior to the commencement of the new budget year.For a budget in
respect of the year following a municipal general election,the budget review
process will begin early in the new budget year,as required by statute.
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Item 1 Page -4
-8 -
Attachment #1
January 19,2016 Page 3
6.In making comparisons to other municipalities in respect to processes,
performance,service levels,cost,revenue rates or any other basis,the Town shall
have regard to,at minimum,the following municipalities:
a.All other lower tier municipalities of York Region.
b.Municipalities in the Durham Region,Peel Region,and Region of Halton
Hills which have populations within 30%of the Town’s population.
c.York Region where applicable.
d.Ontario Municipal Benchmarking Initiative materials where applicable.
Budgets to be Fiscally Responsible
7.The Town will prepare a traditional municipal balanced budget for review.Ontario
Regulation 284/09 allows for exclusion from such budget certain accounting
estimates such as amortization,and post-employment benefit liabilities.The
impact of these excluded items will be presented separately as part of the budget
submission as required of the Regulation.
8.The Town will not use or rely upon prior year operating surpluses to fund or
balance the Operating Budget.
9.The Town will not rely on one-time or short-term temporary funding sources to
fund or balance the Operating Budget,unless directly associated with
corresponding temporary expenses for events or special purpose programs.
10.Council and staff will continually look to implement changes in technique,tools or
approaches to delivering all services and functions which will reduce costs,or
improve the efficiency or effectiveness of our work and programs.Where
necessary,cCapital investments required to achieve such improvements will be
prioritized.
11.The annual operating budget will not be impacted by year to year fluctuations of
the actual capital budget approval.Rather a singular,stable and predictable
funding transfer to Infrastructure Sustainability Reserves will be included.
12.Council is committed to adequately fund infrastructure repair,replacement and
improvements through annually evaluating the future funding needs,and when
indicated,increase annual contributions to infrastructure sustainability reserves.
Such increases will be included in the Fiscal Strategy budget area.Additionally,
the Town will ensure the planned capital program attempts to replace assets at the
optimal point in time for efficient and effective use of scarce capital funding in
accordance with the Ten Year Asset Management and Investment Plan,balancing
this with meeting community expectations,and the need for maintaining reliable
services.
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Item 1 Page -5
-9 -
Attachment #1
January 19,2016 Page 4
13.Council recognizes that budget decisions made in one year may have ripple-type
impacts to future budget years.To ensure open and public awareness,for each
annual operating budget presented for tax funding,an accompanying forecast of
the next three budgets and related tax impacts shall also be presented.These
forecasts will be updated as budget decisions are made during review.The
forecasts presented will always include three or more years for consistency of
vision.Using multi-year budgets and forecasts improves fiscal health and service
delivery through:
a.better coordination of budgeting and strategic priorities,
b.greater certainty for departments in managing expenditures and service
levels
c.improved fiscal discipline of the organization
d.streamline annual budget reviews to focus on key changes in assumptions
and outlooks,and the reasons driving such changes
e.allow staff to develop budgets with fixed targets in place,allowing early
response to circumstances and budget constraints of such targets.
14.A separate Special Phasing Budget will be used to address significant permanent
tax pressures.These pressures will be mitigated through phase-in in over multiple
years,using tax stabilization reserves where necessary.Foreseen pressures,such
as the operating costs for a facility under construction,will be phased-in in advance
where possible.Unforeseen pressures will be phased-in as promptly as
appropriate.Phasing of such tax pressures may result in tax rate increases which
are in excess of inflation so as not to adversely impact existing services and
facilities provided.Where appropriate,growth revenues will be allocated towards
the new costs.
15.In the event that previously established Operating Budget directives are sought to
be reduced by Budget Committee or Council,a balanced approach will be used
whereby roughly 50%of such amount will be through internal cost reductions
which have minimal impact on service levels,with the remaining amount other 50%
through new revenue streams,fee increases exceeding inflation,or definitive
service or program reductions identified by Budget Committee.
Inflation is a Reality for both the community and the Corporation
16.Council and our taxpayers recognize that annual tax increases approximating
inflation are necessary to support perpetuation of existing services,facilities and
operations,while accommodating new growth in population and the demand for
more of these same levels of services,facilities and operations such growth
creates.For reference,Council will refer to the annual 12 month CPI index for the
Toronto Area,as reported by Statistics Canada for the period July 1 to June 30,
ending in the year prior to the budget under review.
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Item 1 Page -6
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Attachment #1
January 19,2016 Page 5
17.It is reasonable to expect administrative support overhead type costs are
necessary,and should remain in a consistent ratio to the cost of core outward
services and operations.The growth of the community and demand for services
affects both outward and administrative functions of the corporation.
The Town will Advance Priorities
18.Council is committed to advancing strategic priorities set out in our Strategic Plan,
balanced with affordable and coordinated advancements of the goals and
objectives set out in our various Master Plans,including:
a.Communications Strategic Plan
b.Corporate Administrative Plan
c.Corporate Environmental Action Plan
d.Cultural Master Plan
e.Downtown Revitalization Plan
f.Economic Development Master Plan
g.Information Technology Strategic Plan
h.Long Range Asset Management and Investment Plan
i.Official Plan (community growth plan)
j.Parks Master Plan
k.Promenade Plan
l.Pursuit of Top 100 Employer status
m.Servicing Master Plan
n.Trails and Open Spaces Master Plan
o.Transportation Master Plan
It is recognized that it may not be financially possible to make advancement in all
areas each year.Council will annually identify and prioritize such items during the
annual budget review process.
19.Innovation,efficiencies,service excellence,maintaining public safety,and service
level improvements come through the continuous learning and development of our
staff.Training and development funding will be provided in the budget in the range
of x%to x%(to be determined)of the Total Salaries and Benefits costs.In the first
year of each term of Council,data from the comparator municipalities will be
presented to confirm the Town’s percentage allocation.
Historical Underfunding must be Addressed
20.A separate annual Fiscal Strategy budget is intended to:
a.Eliminate the infrastructure funding gap which exists for all municipalities.
arose from a long history of underfunding the costs of wear &tear on
(consumption of)our infrastructure.
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Item 1 Page -7
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Attachment #1
January 19,2016 Page 6
b.Reduce the reliance upon unsustainable revenue sources by the
Operating budget,such as interest from the Hydro Investment Reserve
Funds.
The driver for the need for current tax increases in this regard is a historical
underfunding of contributions to infrastructure reserves,and the recently mandated
detailed planning and forecasting taking place for the management of capital asset
infrastructure.This situation is being experienced in virtually all municipalities
across Canada,particularly by those municipalities such as Aurora who
implemented long periods without increasing taxes.The “no tax increase”years
actually made matters worse for each of these municipalities,as the core
operations experience inflationary pressures every year,as does the cost of
rehabilitation and replacement of infrastructure.
.
Current service levels of the base operating budget should not suffer due to the
need to address this historical funding issue.Council is committed to increase
property taxes in order to increase its contributions to reserves for funding
necessary infrastructure rehabilitation and renewal.The Town’s Ten Year Asset
Management and Investment Plan outlines and updates this strategy each year.
It is understood that the Fiscal Strategy budget could will normally push the tax
rate impact to the resident beyond inflation rates when combined with the
Operating Budget.
21.The Province has quietly been providing “tax room”to municipalities since 1998:
Since the substantial changes of property taxes with the introduction of Current
Value Assessment in Ontario in 1998,the Province of Ontario has generally held
education tax rates revenue neutral for existing properties each year,resulting in a
decline of the portion of the property tax bill going toward education.Together with
recent uploading from the Region of York and others of the Social Pooling
allocation,and other social and provincial responsibilities,the Province has
continually reduced their burden on the net property tax bill incrementally each
year.Some of these reductions have been offset by increased regulatory
compliance requirements which have directly or indirectly added costs to the
municipalities.Overall,it needs to be recognized that due to the net zero tax
increases for education taxes,the province annually opens “tax room”on the bill
for municipalities to address funding pressures such as infrastructure and
compliance costs.
Council and the community need to recognize that to access this tax room,the
local Town taxes need to increase by more than general inflationary levels.Failing
to access this tax room in one year is difficult to recapture in future years.
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Item 1 Page -8
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Attachment #1
January 19,2016 Page 1
Council Budget Principles
The Council of the Town of Aurora is responsible for two key elements in carrying out
their duties.Council must represent and advance the interests,needs and actively plan
for the future,and serve the residents and businesses of the community of the Town of
Aurora,while also responsibly managing a large municipal corporation,including its
future,resources,assets,needs and interests.The funding raised and used by the
corporation comes primarily from within the community,and must be used wisely,
obtaining good value and cared for responsibly.Within the context of annual corporation
budgets,Council is committed to remain engaged with the community and continually
strengthen the municipal corporation’s overall fiscal sustainability,balanced with the
need for Aurora’s property taxation levels and water rates to remain comparable and
affordable within the context of the Greater Toronto Area.
In exercising its budget setting duties,Council should be mindful that the primary
funding source is from taxpayers,and it is Council’s duty to be responsible in this
regard,making fiscally responsible decisions with respect to services offered,service
levels offered,and other uses and application of the taxpayers’funding,being mindful of
the long term and short term impacts to both the corporation and the taxpayer.
Council recognizes that there are many different external influences which have impacts
to the Town’s budgets,costs and services.The following items each cause tax increase
pressures upon the budgets of the Town.Council is committed to address each of these
issues in a manner which respects the taxpayer,the financial health of the municipal
corporation and our staff serving Aurora:
•New and emerging legislative compliance requirements increasing demand on
municipal resources and staffing
•Growth of the community,and the resultant volumetric increase in demand for
services and facilities provided and available.Such costs are normally offset by
growth in base revenues arising from the new residents and businesses.
•Community expectations for newer,evolving and additional services and facilities
over and above today’s existing service levels
•The need to develop the financial capacity to meet current and future capital
infrastructure replacement needs to provide reasonable service levels in a
sustainable manner.Infrastructure sustainability funding has historically been a
low priority for municipal governments across the country.Aging and
deteriorating infrastructure requiring urgent repair or replacement has now
brought this issue to the forefront for all levels of government.
•Economic pressures such as interest rate fluctuations and inflationary pressures
•Cost increases in some supply sectors which exceed inflation,such as electricity
•Pressures on wage and benefits costs,including collective agreements
•Service and supply contract renewals and existing committed multi-year
contracts
1
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Item 1 Page -9
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Attachment #1
January 19,2016 Page 2
Council recognises that during every budget debate,various perspectives and interests
are represented and raised at the Council table.To assist in these prospective
discussions,Council has reviewed and agreed on a consensus basis that the following
principles will guide the development,review and approval processes of each budget for
the Town.These Budget Principles will be reviewed by Council in the first year of each
Council term,and at any other time as requested by Council.
The following principles will guide the preparation,review and evaluation for approvals
of the Annual Operating,Capital and Utility budgets for the Town:
Open and Transparent Process
1.The Annual Budget Process shall include opportunities for input from members of
the public and community groups.All feedback,comments and suggestions
received through solicitation tools such as email,website,surveys or others,will
be conveyed to General Committee –Budget (Budget Committee)as they are
received throughout the budget review process.
2.The Annual Budget Process should include a formalized system or survey for
community input,as determined by the Finance Advisory Committee.
3.All meetings of the Budget Committee shall be open to the public,except those
aspects which are permitted and appropriate to be held in closed session,such as
but not limited to discussions regarding collective agreement negotiation
provisions,personnel matters,or litigation.
4.Budget materials,presentations,disclosures and Budget Committee review
processes shall be open and transparent.All materials will be prepared with the
intended audience being a member of the general public where reasonable and
practical.A specific section of the Town’s website will contain all relevant budget
materials,presentations,summaries and reports throughout the process,and
updated to reflect the final approved budgets.
5.Council will undertake to complete the review and approval of the annual operating
budgets prior to the commencement of the new budget year.For a budget in
respect of the year following a municipal general election,the budget review
process will begin early in the new budget year,as required by statute.
6.In making comparisons to other municipalities in respect to processes,
performance,service levels,cost,revenue rates or any other basis,the Town shall
have regard to,at minimum,the following municipalities:
a.All other lower tier municipalities of York Region.
b.Municipalities in the Durham Region,Peel Region,and Region of Halton
Hills which have populations within 30%of the Town’s population.
2
Finance Advisory Committee Meeting Agenda
Tuesday,February 16,2016 Item 1 Page -10
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Attachment #1
January 19,2016 Page 3
c.York Region where applicable.
d.Ontario Municipal Benchmarking Initiative materials where applicable.
Budgets to be Fiscally Responsible
7.The Town will prepare a traditional municipal balanced budget for review.Ontario
Regulation 284/09 allows for exclusion from such budget certain accounting
estimates such as amortization,and post-employment benefit liabilities.The
impact of these excluded items will be presented separately as part of the budget
submission as required of the Regulation.
8.The Town will not use or rely upon prior year operating surpluses to fund or
balance the Operating Budget.
9.The Town will not rely on one-time or short-term temporary funding sources to
fund or balance the Operating Budget,unless directly associated with
corresponding temporary expenses for events or special purpose programs.
10.Council and staff will continually look to implement changes in technique,tools or
approaches to delivering all services and functions which will reduce costs,or
improve the efficiency or effectiveness of our work and programs.Where
necessary,capital investments required to achieve such improvements will be
prioritized.
11.The annual operating budget will not be impacted by year to year fluctuations of
the actual capital budget approval.Rather a singular,stable and predictable
funding transfer to Infrastructure Sustainability Reserves will be included.
12.Council is committed to adequately fund infrastructure repair,replacement and
improvements through annually evaluating the future funding needs,and when
indicated,increase annual contributions to infrastructure sustainability reserves.
Such increases will be included in the Fiscal Strategy budget area.Additionally,
the Town will ensure the planned capital program attempts to replace assets at the
optimal point in time for efficient and effective use of scarce capital funding in
accordance with the Ten Year Asset Management and Investment Plan,balancing
this with meeting community expectations,and the need for maintaining reliable
services.
13.Council recognizes that budget decisions made in one year may have ripple-type
impacts to future budget years.To ensure open and public awareness,for each
annual operating budget presented for tax funding,an accompanying forecast of
the next three budgets and related tax impacts shall also be presented.These
forecasts will be updated as budget decisions are made during review.The
forecasts presented will always include three or more years for consistency of
3
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vision.Using multi-year budgets and forecasts improves fiscal health and service
delivery through:
a.better coordination of budgeting and strategic priorities,
b.greater certainty for departments in managing expenditures and service
levels
c.improved fiscal discipline of the organization
d.streamline annual budget reviews to focus on key changes in assumptions
and outlooks,and the reasons driving such changes
e.allow staff to develop budgets with fixed targets in place,allowing early
response to circumstances and budget constraints of such targets.
14.A separate Special Phasing Budget will be used to address significant permanent
tax pressures.These pressures will be mitigated through phase-in in over multiple
years,using tax stabilization reserves where necessary.Foreseen pressures,such
as the operating costs for a facility under construction,will be phased-in in advance
where possible.Unforeseen pressures will be phased-in as promptly as
appropriate.Phasing of such tax pressures may result in tax rate increases which
are in excess of inflation so as not to adversely impact existing services and
facilities provided.Where appropriate,growth revenues will be allocated towards
the new costs.
15.In the event that previously established Operating Budget directives are sought to
be reduced by Budget Committee or Council,a balanced approach will be used
whereby roughly 50%of such amount will be through internal cost reductions
which have minimal impact on service levels,with the remaining amount other 50%
through new revenue streams,fee increases exceeding inflation,or definitive
service or program reductions identified by Budget Committee.
Inflation is a Reality for both the community and the Corporation
16.Council and our taxpayers recognize that annual tax increases approximating
inflation are necessary to support perpetuation of existing services,facilities and
operations,while accommodating new growth in population and the demand for
more of these same levels of services,facilities and operations such growth
creates.For reference,Council will refer to the annual 12 month CPI index for the
Toronto Area,as reported by Statistics Canada for the period July 1 to June 30,
ending in the year prior to the budget under review.
17.It is reasonable to expect administrative support overhead type costs are
necessary,and should remain in a consistent ratio to the cost of core outward
services and operations.The growth of the community and demand for services
affects both outward and administrative functions of the corporation.
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The Town will Advance Priorities
18.Council is committed to advancing strategic priorities set out in our Strategic Plan,
balanced with affordable and coordinated advancements of the goals and
objectives set out in our various Master Plans,including:
a.Communications Strategic Plan
b.Corporate Administrative Plan
c.Corporate Environmental Action Plan
d.Cultural Master Plan
e.Downtown Revitalization Plan
f.Economic Development Master Plan
g.Information Technology Strategic Plan
h.Long Range Asset Management and Investment Plan
i.Official Plan (community growth plan)
j.Parks Master Plan
k.Promenade Plan
l.Pursuit of Top 100 Employer status
m.Servicing Master Plan
n.Trails and Open Spaces Master Plan
o.Transportation Master Plan
It is recognized that it may not be financially possible to make advancement in all
areas each year.Council will annually identify and prioritize such items during the
annual budget review process.
19.Innovation,efficiencies,service excellence,maintaining public safety,and service
level improvements come through the continuous learning and development of our
staff.Training and development funding will be provided in the budget in the range
of x%to x%(to be determined)of the Total Salaries and Benefits costs.In the first
year of each term of Council,data from the comparator municipalities will be
presented to confirm the Town’s percentage allocation.
Historical Underfunding must be Addressed
20.A separate annual Fiscal Strategy budget is intended to:
a.Eliminate the infrastructure funding gap which arose from a long history of
underfunding the costs of wear &tear on (consumption of)our
infrastructure.
b.Reduce the reliance upon unsustainable revenue sources by the
Operating budget,such as interest from the Hydro Investment Reserve
Funds.
The driver for the need for current tax increases in this regard is a historical
underfunding of contributions to infrastructure reserves,and the recently mandated
5
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detailed planning and forecasting taking place for the management of capital asset
infrastructure.This situation is being experienced in virtually all municipalities
across Canada,particularly by those municipalities such as Aurora who
implemented long periods without increasing taxes.The “no tax increase”years
actually made matters worse for each of these municipalities,as the core
operations experience inflationary pressures every year,as does the cost of
rehabilitation and replacement of infrastructure.
Current service levels of the base operating budget should not suffer due to the
need to address this historical funding issue.Council is committed to increase
property taxes in order to increase its contributions to reserves for funding
necessary infrastructure rehabilitation and renewal.The Town’s Ten Year Asset
Management and Investment Plan outlines and updates this strategy each year.
It is understood that the Fiscal Strategy budget will normally push the tax rate
impact to the resident beyond inflation rates when combined with the Operating
Budget.
21.The Province has quietly been providing “tax room”to municipalities since 1998:
Since the substantial changes of property taxes with the introduction of Current
Value Assessment in Ontario in 1998,the Province of Ontario has generally held
education tax rates revenue neutral for existing properties each year,resulting in a
decline of the portion of the property tax bill going toward education.Together with
recent uploading from the Region of York and others of the Social Pooling
allocation,and other social and provincial responsibilities,the Province has
continually reduced their burden on the property tax bill incrementally each year.
Some of these reductions have been offset by increased regulatory compliance
requirements which have directly or indirectly added costs to the municipalities.
Overall,it needs to be recognized that due to the net zero tax increases for
education taxes,the province annually opens “tax room”on the bill for
municipalities to address funding pressures such as infrastructure and compliance
costs.Council and the community need to recognize that to access this tax room,
the local taxes need to increase by more than general inflationary levels.Failing to
access this tax room in one year is difficult to recapture in future years.
6
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January 19,2016 Page 1
Council Budget Review and Approval Process
The annual budget review and approval process includes the following distinct
components,each with their separate Council Review and Approval Process flow:
November/December each year (January to March following an election)
•Operating Budget
o CAO controlled operations
o Aurora Public Library Board funding request
o Aurora Cultural Centre Board funding request
o Aurora Historical Society funding request
o Central York Fire Services Budget
o Utilities Operations Budgets
•Annual Fiscal Strategy Budget
•Annual Special Phasing Budget
•Three Year Forecast Budgets
•Budget Directives for the next year’s budget
October each year (January following an election)
•Capital Budget
o Ten Year Asset Management and Investment Plan
o Annual Capital Budget
March to September
•Annual Detailed Review –departmental detailed review (rotating)
Operating Budget
The annual operating budget will be reviewed by the General Committee –Budget
(Budget Committee)in the fall period prior to each budget year,except budgets for the
year following an election.All meetings of the Budget Committee are open to the public.
A multi-year budget approach is to be used by Aurora.The current year’s budget,plus
similarly detailed forecasted budgets of the subsequent three years are to be prepared
and presented by staff,in accordance with directives from Council.The basic premise of
the multi-year budget approach is that a current budget which meets the previously
approved forecast and budget directives of Council will generally be approved by
Budget Committee and Council.Staff can more effectively plan multi-year programs,
revenue streams and staffing based on the presumption of having complying budget
forecasts receiving approval.Any variations from forecast would need to be fully
explained in the presentation of such budget.It is important to note that Committee or
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January 19,2016 Page 2
Council can still make amendments to those future approved forecasts based on new
initiatives,new regulations,or changing economic circumstances.
Using this presumed approval and multi-year approach to developing budgets will give
several advantages:
•improved coordination of budgeting for strategic priorities,
•greater certainty for departments in managing expenditures and service levels
•improved fiscal discipline of the organization
•streamline annual budget reviews to focus on key changes in assumptions and
outlooks,and the reasons driving such changes
•allow staff to develop budgets with fixed targets in place,allowing early response
to circumstances and budget constraints of such targets.
In conducting its annual operating budget review and approval process,the Budget
Committee will consider the following components and their related three year
forecasts:
o CAO controlled operations including Building Services Budget
o Aurora Public Library Board funding request
o Aurora Historical Society funding request
o Central York Fire Services Budget (as recommended by Joint Council
Committee)
o Utilities Operations Budgets
o Annual Fiscal Strategy Budget
o Annual Special Phasing Budget
Once these budget components have been reviewed by Budget Committee,Committee
will recommend adoption to Council.
Operating Budget –Aurora Cultural Centre Board funding request
To fulfil the requirements of the Cultural Services Agreement with the Aurora Cultural
Centre Board,their annual report and budget request for funding of operations will be
presented to Budget Committee.Budget Committee will deliberate on the funding
request and make any adjustments to the Operating Budget as appropriate.
Budget Communications Strategy and Key Messages
Following recommendation for adoption of the annual operating budget and forecasts,
Budget Committee will discuss and provide direction to staff regarding key messages
and budget highlights,including any specific statements or strategies to be included in
media releases,website and other communications regarding the approval of the
budget.
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Budget Directives for Next Budget
Following resolutions regarding Communications Strategy Key Messages,the Budget
Committee will turn its attention to reviewing the budget directives for the preparation of
the subsequent budget.The directives presented by staff for consideration will be those
of Council from the prior year,with any changes recommended being highlighted.
Budget Committee will recommend a set of Budget Directives for adoption by Council.
Capital Budget
The annual review and approval of the Ten Year Asset Management and Investment
Plan will be completed prior to the end of October prior to the budget year.This timing
allows for pricing advantage of early tendering,as well as allowing integration of the
capital plan into the operational plans,capacities and requirements of the affected
business units within the Operating Budget as applicable.Budget Committee will
recommend adoption to Council.Funding allocations approved in the annual capital
budget will be effective January 1 of the budget year,unless otherwise specifically
approved by Council.
Rotating Annual Departmental Detailed Budget Reviews
Separate from and completed subsequent to the annual final budget approval,a specific
group of town budget areas will be examined in detail each year during the period of
April to September or as otherwise determined by Committee.The Finance Advisory
Committee (FAC)will review the operational budget details of each operating
department on a rotating basis,so as to review all operating departments of the Town
once each term.Recommended adjustments will be reflected by staff in the following
year’s operating budget submission.
This rotating approach balances the need to review the details of each departmental
budget with the expectation of efficient and effective use of Committee time commitment
for the annual budget process.Detailed review of every department every year is not
practical.The rotational approach allows for ongoing assurance by Council,new
members to Council,and the general public that all areas of the budget have been
reviewed in extensive detail within the last few years by a committee of Council,and
that such reviews continue on a regular basis on a fixed schedule.This approach
ensures that the annual budget review of the overall corporate budget submission can
remain at a higher level of consolidation,focusing on service levels,performance
indicators and overall compliance with budget directives and prior forecasts,and the
forecasts for the following years.
The rotation of detailed reviews will be as follows (calendar year of term):
Year 1 Parks,Recreation and Culture Services
Infrastructure &Environmental Services
Utilities Operation Budget
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Year 2 Building Services Division (fees funded budget)
Building &Bylaw Services
Planning &Development Services
Year 3 Council Administration
CAO/Administration
Legal &Legislative Services
Corporate &Financial Services
Corporate Accounts
Year 4 None due to municipal election
The detailed review will include,but is not limited to:
•the current approved operating budget,with provided expanded details;
•all related fees and rates charged;
•activities,services and service levels provided by the department;
•open capital projects and status
•the area’s related content details within the Ten Year Asset Management and
Investment Plan
•adequacy of staffing and funding to meet mandatory activities,services,
commitments,and approved non-mandatory services,activities and programs
and general expectations of Council;
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MEMORANDUM
DATE:February 16,2016
TO:Finance Advisory Committee
CC:Doug Nadorozny,Jason Gaertner,Tracy Evans,Karen Oreto,Laura Sheardown
FROM:Dan Elliott,Treasurer
RE:Departmental Budget Review –Infrastructure and Environmental Services (IES)
RECOMMENDATIONS
THAT the memorandum regarding Departmental Budget Review –Infrastructure and
Environmental Services (IES)be received for information.
BACKGROUND
At the January 19,2016 meeting of the Finance Advisory Committee,the Committee
decided to commence a detailed review of departmental budgets,beginning with
Infrastructure and Environmental Services (IES).Attached please find the 2016
Departmental Business Plan for IES,the applicable 2016 Corporate KPIs and Departmental
KPIs,as well as a detailed listing of accounts for all functions undertaken by Infrastructure
and Environmental Services.The detailed listing of accounts has been grouped by the
department’s tax levy funded and rate funded operations.
ATTACHMENTS
Tax Levy Funded Departmental Operations Page
2016 Departmental Business Plan 2
2016 Corporate KPIs and Departmental KPIs 8
IES (Consolidated)9
IES Administration 13
Engineering Services 15
Vehicle and Equipment Maintenance 17
Roads Operations (Consolidated)19
Waste Management 21
Facilities Management (Consolidated)23
Rate Funded Departmental Operations
Water and Sewer Consolidated 26
100 John West Way
Box 1000
Aurora,Ontario
L4G 6J1
Phone:905-727-3123 ext.4772
Email:delliott@aurora.ca
www.aurora.ca
Town of Aurora
Corporate and Financial
Services
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Infrastructure &Environmental Services Department
About the Infrastructure &Environmental Services Department
The Department is responsible for the planning,construction,operation and
maintenance of all Town owned infrastructure assets related to buildings and
facilities,transportation networks,water and sewer supplies,solid waste
management,and fleet.
The Department supports internal clients by providing fleet management services
for all Town owned equipment.This includes management,procurement,and
maintenance of equipment such as vehicles,lawn care equipment and
excavation equipment.The Department also manages the construction,
operation and maintenance of all buildings and facilities owned and operated by
the Town which are primarily in place to meet community cultural,recreational
and administrative needs.
The Department delivers services and provides support to clients through three
organizational divisions:Linear Assets Operations,Facilities and Fleet
Operations,and Engineering and Capital Projects.
Services That We Provide
The Department has three major functions and various associated activities
including:
Linear Assets Operations
Water and Wastewater Operations
o Water meter installations
o Water quality monitoring
o Sanitary Inflow and Infiltration management
o Stormwater system maintenance
o Asset maintenance and operation
Road Network Operations
o Traffic management
o Winter control
o Road asset management
Street lighting
Traffic lights
Sidewalks and curbing
Bridges
Solid Waste
o Collection Contract Administration
o Customer complaints resolution
o Diversion strategies
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Infrastructure &Environmental Services Department
Facilities and Fleet Services
Facilities design,construction,repairs,and renovations
Facility operations
Fixed and mobile asset management,condition assessments
maintenance,revitalization and replacement
Fleet management and procurement
Energy conservation and management
Engineering and Capital Projects
Development review for operational input
Asset management strategy and implementation
Capital planning
Capital delivery
Development inspections
Lot Grading
Departmental Initiatives that advance the Strategic Plan
Fiscal Year:2016
Strategic Plan Linkage Description of Initiative Completion
Date
Community Goal:
Supporting an exceptional
quality of life for all
Convert street lights to LED for
energy savings.
Strategic Environmental Master Plan
Q1
Town Wide Stream Erosion
Management Plan
Strategic Environmental Master Plan
Q3
Expand 2015 successes of Lean
Practices pilot to include cross
functional services to increase
operational efficiencies
On going
Integrate various corporate project
management practices to create
consolidated delivery model
Q4
Natural Environment Goal:
Supporting environmental
stewardship and
sustainability
Implement changes to winter snow
control to eliminate use of sand on
roads
Q1
Implement garbage bag limits and
bag tag program to better align with
N6 best practices
Q2
Issue joint N6 tender for renewal of
waste collection contract that expires
fall 2017
Q3
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Infrastructure &Environmental Services Department
Key Performance Measures
Measure
Results 2016
Target2012201320142015
Road operations $/Household 191.00 209.40 204.60 202.90 200.00
Waste Collection $/Household 97.90 93.40 91.90 90.80 90.00
Facilities Operations $/Household 258.90 272.50 278.00 271.80 270.00
Departmental Organization
The department has three functional divisions through which it delivers its
services.Each of these divisions are headed by a manager reporting to the
Director.
Total:66.5 FTEs
Infrastructure &
Environmental Services
Director &Admin Support
(2 FTEs )
Linear Assets
Operations
(25.5 FTEs )
Facilities/Fleet Operations
(25 FTEs )
Engineering/Capital
Projects
(14 FTEs )
Fleet Management
Facilities &Property
Management
Capital Projects
Engineering
Roads Operations
Solid Waste
Management
Water/Sewer/
Storm Operations
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Infrastructure &Environmental Services Department
2016 Budget Highlights:
Personnel Costs 4,964.2 5,202.3 5,208.0 5,323.1
Other Expenditures 8,638.0 7,926.6 7,627.0 8,169.7
Total Expenditures 13,602.2 13,128.8 12,835.0 13,492.8
Revenues (1,990.0)(1,570.2)(1,556.3)(1,607.7)
Net 11,612.2 11,558.7 11,278.7 11,885.1
Change from 2015 Budget 2.8%Unfavorable
Change from 2016 Recommended Outlook of $11,949.1K:(0.5%)Favorable
Infrastructure &
Environmental
Services
2014
Actual
2015
Projected
Year End
Actuals
2015
Budget
(adjusted)
2016
Draft
Budget
The overall departmental costs and revenues are as follows:
$%
Personnel Costs 4,964.2 5,202.3 5,208.0 5,323.1 (120.8)(2.3%)
Other Costs:
Contracts
Snow Removal 747.8 799.0 799.0 799.0 --
Waste Management 1,780.1 1,950.0 1,950.0 1,835.0 115.0 5.9%
Road Maintenance 450.5 535.2 522.7 526.6 8.6 1.6%
Street Lights 178.8 185.0 185.0 185.0 --
Facility Related 640.3 602.2 560.4 656.2 (54.0)(9.0%)
Other 137.7 185.0 240.2 215.0 (30.0)(16.2%)
Utilities &Fuel 2,386.3 2,320.0 2,509.0 2,548.9 (228.9)(9.9%)
Operating Materials
Snow Removal 335.9 260.0 260.0 260.0 --
Facility Related 201.2 204.1 215.2 238.2 (34.1)(16.7%)
Road Maintenance 80.4 79.9 79.9 79.9 --
Waste Management 45.2 60.0 60.0 45.0 15.0 25.0%
Other 9.1 16.0 12.3 15.0 1.0 6.2%
Office &Computer Supplies 13.6 15.0 14.6 12.0 3.0 20.0%
Memberships 12.8 13.5 9.8 13.5 --
All Other Expenses 1,618.3 701.7 209.0 740.5 (38.8)(5.5%)
Total Other Costs 8,638.0 7,926.6 7,627.0 8,169.7 (243.1)(3.1%)
Total Expenditures 13,602.2 13,128.8 12,835.0 13,492.8 (364.0)(2.8%)
Revenues:
Engineering Fees (1,263.3)(250.0)(1,263.3)(350.0)100.0 40.0%
Transfer from Eng.Fees Reserve -(310.9)(245.0)(229.0)(81.9)(26.3%)
All Other Revenue (726.7)(1,009.3)(48.0)(1,028.7)19.4 1.9%
Total Revenue (1,990.0)(1,570.2)(1,556.3)(1,607.7)37.5 2.4%
Net 11,612.2 11,558.7 11,278.7 11,885.1 (326.5)(2.8%)
2016
Draft
Budget
2016 Budget vs
2015 Budget
Fav /(UnFav)
Infrastructure &
Environmental
Services
2014
Actual
2015
Projected
Year End
Actuals
2015
Budget
(adjusted)
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Infrastructure &Environmental Services Department
Budget Breakdown by Town Service
The above graphic illustrates the Infrastructure &Environmental Services (IES)
Department’s historical and planned net operating budget requirements.The
2014 and 2015 values reflect the department’s final approved net operating
budgets.And,the figure presented for 2016 is IES’recommended net resource
requirement for that year.The identified changes between fiscal years reflect the
change in net operating requirements from the year presented versus the
previous year’s net financial resource need.
In general,the presented trend of increasing net operating resource needs is
predominantly driven by inflationary pressures such as growing salary and
benefit costs as well as increases in energy costs for street light and facilities
requirements.The IES Department’s net operating budget increase for 2016
represents a tax pressure of 0.85%.IES’2016 net operating budget pressures
FTEs $'s
Engineering &Capital Delivery 13.12 976.5 66.5 (982.1)60.9
Roads Operations 16.22 1,429.8 2,507.8 (77.6)3,860.0
Water /Sewer /Storm Operations 7.23 1,856.4 17,616.4 (19,366.5)106.4
Solid Waste Management 1.02 132.4 1,910.5 (308.8)1,734.1
Facilities and Property Management 25.37 2,360.6 3,320.2 (184.5)5,496.3
Fleet Management 3.55 315.6 358.5 (46.7)627.4
66.50 7,071.5 25,779.9 (20,966.3)11,885.1
Less:Rate Funded Budget*-1,748.4 17,610.2 (19,358.6)-
Tax Levy Funded Service Costs 66.50 5,323.1 8,169.7 (1,607.7)11,885.1
*Rate funded budget is still under review and has not been finalized.
2016
SERVICE
IMPACT
NET
OPERATING
SERVICE PERSONNEL OTHER
OPERATING REVENUE
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Infrastructure &Environmental Services Department
are presented in more detail in the following Key Changes for 2016 Budget
section of this report.
Key Changes for 2016 Budget:
Variances Description Amount
Energy Cost Increases Inflationary Cost increases for
utilities 228,900
Salary related COLA &
Step Increases COLA/Step Increases 120,800
Facility Related
Increases
Increased R &M contracts as well
as supplies 88,100
Various Other
Operating Budget
Increases
3,700
Waste Management
Savings Reduction in collection contract (115,000)
Total 326,500
OUTLOOK
Continued community growth will drive increased resource needs to maintain
target service levels along with inflationary and salary pressures.A key initiative
in the coming years will be to expand the Lean Practices program with the goal of
eliminating waste and finding new efficiencies both within line businesses and
across the organization.The expected outcome of this program is increased cost
efficiency and increased resource capacity to allow for strategic reallocation of
resources to high priority service areas.The expectation is that Lean becomes a
departmental culture of awareness and willingness to look at service delivery with
a critical view of value add and efficiency.
Finance Advisory Committee Meeting Agenda
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Corporate Level KPIs
Measure
Results Targets
2012 2013 2014 2015 2016
Road Operating Cost per Lane KM ($’s)8.39 9.05 8.43 8.50 8.50
Water Program Costs per Account ($’s)870 866 912 920 920
Solid Waste Costs per Account ($’s)97 90 92 92 92
Facility Cost per Square Meter ($’s)97 103 100 105 105
Departmental Level KPIs
(Consolidated from Departmental Business Plans)
Infrastructure &Environmental Services
Measure
Results Target
2012 2013 2014 2015 2016
Road operations $/Household -209.40 204.60 200.00 200.00
Waste Collection $/Household -93.40 91.90 90.00 90.00
Facilities Operations $/Household -272.50 278.00 270.00 270.00
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MEMORANDUM
DATE:February 16,2016
TO:Finance Advisory Committee
CC:Doug Nadorozny,Jason Gaertner,Tracy Evans,Karen Oreto,Laura Sheardown
FROM:Dan Elliott,Treasurer
RE:Departmental Budget Review –Parks &Recreation Services (PRS)
RECOMMENDATIONS
THAT the memorandum regarding Departmental Budget Review –Parks and
Recreation Services (PRS)be received for information.
BACKGROUND
At the January 19,2016 meeting of the Finance Advisory Committee,the Committee
decided to commence a detailed review of departmental budgets,beginning with Parks and
Recreation Services (PRS).Attached please find the 2016 Departmental Business Plan for
PRS,the applicable 2016 Corporate KPIs and Departmental KPIs,as well as a detailed
listing of accounts for all functions undertaken by Parks and Recreation Services.
ATTACHMENTS
Tax Levy Funded Departmental Operations Page
2016 Departmental Business Plan 2
2016 Corporate KPIs and Departmental KPIs 9
PRS (Consolidated)10
PRS Administration 16
Cultural Services 18
Business Support 20
Parks Operations 22
Community Programs 25
Special Events 28
100 John West Way
Box 1000
Aurora,Ontario
L4G 6J1
Phone:905-727-3123 ext.4772
Email:delliott@aurora.ca
www.aurora.ca
Town of Aurora
Corporate and Financial
Services
Finance Advisory Committee Meeting Agenda
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Parks and Recreation Services Department
About the Parks and Recreation Services Department
The Parks and Recreation Services Department is responsible for the planning,
development,general/financial management and administration of Parks and
Recreation.We oversee planning,construction and maintenance of parks,as
well as development and delivery of community and heritage programs to
enhance and improve the quality of life of Aurora residents through participation
in recreation programs and use of recreation facilities and active/passive green
spaces.
The Parks and Recreation Services Department provides essential public
services which ensure a high quality of both natural and urban environments and
promote a healthy,satisfying lifestyle for all Aurora citizens.Parks and open
spaces,recreational facilities,sports,fitness,creative and social programs are all
managed with the aim of encouraging the greatest possible public participation in
fitness and leisure.
Services That We Provide
The Parks and Recreation Services Department delivers a wide range of
programs and services primarily focused on the following areas:
1)Parks and Recreation Services Administration
2)Parks and Open Spaces and Trails
3)Recreational Programming and Community Development Initiatives
4)Business Support Services
5)Cultural Services
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Parks and Recreation Services Department
Departmental Initiatives that advance the Strategic Plan
Fiscal Year:2016
Strategic Plan Linkage Description of Initiative
Anticipated
Completion
Date
Community Goal:
Supporting an exceptional
quality of life for all
Advancement of recommendations from the
Parks and Recreation Master Plan and
Sports Plan
Advancement of recommendations from the
Cultural Precinct Plan
Public Art Policy
Implementation of recommendations
coming out of the Cultural Master Plan
Implementation of a short and long term
plan for the Aurora Collection
Q3
Q1
Q2
Q1
Q3
Economy Goal:
Enabling a diverse,creative and
resilient economy
Update and review of the departmental
Pricing Policy Q3
Natural Environment Goal:
Supporting environmental
stewardship and sustainability
Assist Council on the determination and
disposition of use for Library Square,
Victoria Hall,the Armoury and the Petch
House
Ongoing discussions and negotiations
regarding land acquisitions for parkland
purposes
Q3
Q1
Key Performance Measures
Measure
Result 2015
Target
2016
Target201320142015
#Participant hours
special events
(annually)-based on
MPMP stats
371,000 417,400 n/a 420,000
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Parks and Recreation Services Department
Measure
Result 2015
Target
2016
Target201320142015
#Participant hours
registered programs
(annually)-based on
MPMP stats:
194,061 206,934 -210,000
%of Membership
retention (Fitness)60 48.56 -65
Revenue per Fitness
Member 217.44 113.91 -225.00
Departmental Organization
The department has four functional divisions through which it delivers its
services.Each of these divisions are headed by a manager reporting to the
Director.
Total:49.5 FTE
Parks &Recreation
Director's Office
(2 FTEs )
Manager,Parks and
Open Spaces
(17.5 FTEs )
Manager,Recreation
Programming
(18 FTEs )
Manager,Business
Support
(11 FTE)
Curator
(1 FTE)
Parks
Management
Recreation
Programming,
Registration &
Reception
Fitness
Culture /
Special Events
Facilities
Booking &
Advertising
Culture /
Special Events
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Parks and Recreation Services Department
2016 Budget Highlights:
Personnel Costs 5,644.3 6,308.3 6,267.9 6,570.9
Other Expenditures 3,093.1 2,090.5 2,230.4 2,245.3
Total Expenditures 8,737.3 8,398.8 8,498.3 8,816.2
Revenues (6,077.9)(5,520.9)(5,298.7)(5,410.5)
Net 2,659.5 2,877.9 3,199.6 3,405.7
Change from 2015 Budget 18.3%Unfavorable
Change from 2016 Recommended Outlook of $3,466.2K:(1.7%)Favorable
Total Parks &Recreation
Services
2014
Actual
2015
Projected
Year End
Actuals
2015
Budget
(adjusted)
2016
Draft
Budget
The overall departmental costs and revenues are as follows:
$%
Personnel Costs 5,644.3 6,308.3 6,267.9 6,570.9 (262.6)(4.2%)
Other Costs:
Contracts
Cultural Services 377.0 377.0 377.0 393.9 (16.9)(4.5%)
Community Programs 314.3 145.1 318.8 204.1 (59.0)(40.7%)
Special Events 110.1 112.6 112.6 114.5 (2.0)(1.7%)
Grass Cutting 26.9 35.0 30.0 35.0 --
Shrub Bed Maintenance 95.9 100.0 89.3 100.0 --
Arboricultural Services 54.4 60.0 50.1 60.0 --
Other 117.9 112.6 71.6 87.5 25.1 22.3%
Operating Materials &Supplies
Park Maintenance Materials 117.4 129.3 128.0 129.3 --
Program Materials 37.7 44.2 34.3 44.7 (0.5)(1.1%)
Other 40.4 76.5 18.5 126.7 (50.2)(65.6%)
Park Operation Utilities (incl.water)190.6 182.0 165.0 197.6 (15.6)(8.6%)
Soccer Bubble Reality Taxes 49.4 56.3 56.3 57.4 (1.1)(2.0%)
Security 33.9 35.0 33.4 35.0 --
Purchase of Trees 94.4 50.0 59.8 50.0 --
Printing -Advertising 37.8 44.0 44.0 42.4 1.6 0.3%
All Other Expenses 1,394.8 531.0 641.8 567.1 (36.1)(6.8%)
Total Other Costs 3,093.1 2,090.5 2,230.4 2,245.3 (154.8)(7.4%)
Total Expenditures 8,737.3 8,398.8 8,498.3 8,816.2 (417.4)(5.0%)
Revenues:
Community Program Revenues (2,104.7)(2,696.9)(2,512.8)(2,603.2)(93.7)(3.5%)
Facility Driven Revenues (2,085.5)(2,097.3)(2,069.7)(2,171.1)73.8 3.5%
Parks Dev DC Revenues (177.0)(160.6)(160.6)(156.4)(4.2)(2.6%)
All Other Revenue (1,710.7)(566.1)(555.6)(479.8)(86.3)(15.2%)
Total Revenue (6,077.9)(5,520.9)(5,298.7)(5,410.5)(110.4)(2.0%)
Net 2,659.5 2,877.9 3,199.6 3,405.7 (527.8)(18.3%)
2015 Budget vs
2014 Budget
Fav /(UnFav)
2016
Draft
Budget
2015
Budget
(adjusted)
Total Parks &Recreation
Services
2015
Projected
Year End
Actuals
2014
Actual
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Parks and Recreation Services Department
Budget Breakdown by Town Service
The above graphic illustrates the Parks &Recreation Services (PRS)
Department’s historical and planned net operating budget requirements.The
2014 and 2015 values reflect the department’s final approved net operating
budgets.And,the figure presented for 2016 is PRS recommended net resource
requirement for that year.The identified changes between fiscal years reflect the
change in net operating requirements from the year presented versus the
previous year’s net financial resource need.
In general,the presented trend of increasing net operating resource needs is
predominantly driven by inflationary pressures such as growing salary and
benefit costs;as well as,maintaining existing service levels in an environment of
a growing client base both externally and internally.Also included in the 2016
operating budget is $20,000 in support of a new community multi-cultural event
to be funded through a draw from the Council discretionary reserve.The PRS
FTEs $'s
Recreation Programming,
Registration &Reception 21.79 3,132.5 516.2 (2,183.6)1,465.1
Fitness 2.51 549.8 28.0 (420.0)157.8
Culture/Special Events 3.42 441.6 736.7 (191.0)987.4
Facilities Booking &Advertising 3.55 289.3 27.7 (2,170.7)(1,853.7)
Parks Management 18.23 2,157.7 936.7 (445.3)2,649.2
49.50 6,570.9 2,245.3 (5,410.5)3,405.7
SERVICE PERSONNEL OTHER
OPERATING REVENUE NET
OPERATING
SERVICE
IMPACT
2016
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Parks and Recreation Services Department
Department’s net operating budget increase for 2016 represents a tax pressure
of 1.4%.
PRS’2016 net operating budget pressures,if any,are presented in more detail in
the following Key Changes for 2016 Budget section of this report.
Key Changes for 2016 Budget:
Variance Description Amount
Annualization of previously
approved positions
Facility Bookings Administrator,
Youth Programmer,Curator $230.5
Loss of revenue-Parks
Operations
Loss of York Region grass cutting
contract
$137.0
Recreation Program
Revenue Decreases
Decrease in planned recreation
program revenues $93.7
Salary related COLA &
Step Increases
Incremental cost of living allowance
&step increases in relation to
existing positions
$32.1
Aurora Cultural Centre &
Aurora Historical Society
Grant Increases
Grant increase in recognition of
growth and inflation $19.9
Other net operating costs Various minor other operational
costs $14.6
Total $527.8
OUTLOOK
The Parks and Recreation Services Department continues to experience growth
pressures,affecting both Operating and Capital budgets.
Population growth will continue to place additional pressure on our ability to
maintain existing service levels without the allocation of additional staff,facility
space or the re-positioning of existing service levels to meet this demand.
Many of the services we provide today are completed with the assistance of
private contractors,partnerships,the employment of part-time staff and
volunteers.We continue to also rely on sponsorship and advertising to support a
number of initiatives and will endeavor to expand this program in the future.
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TOWN OF AURORA
2016 BUSINESS PLAN AND BUDGET
Parks and Recreation Services Department
Staff will be introducing to Council the Parks and Recreation Master Plan and
Sports Plan that will help guide our vision for the future.These will have an
impact on our existing resources and challenge us to focus on what our role is in
the delivery of service to the community.
A shift in demographics to a growing senior’s and youth population will require a
corresponding shift in the delivery of programs.This,combined with a growing
cultural diversity will place service demands that must be considered in future
budgets.
The expansion of our Cultural portfolio must also be considered,a multi-year
plan,outlining programming opportunities and staffing needs has been presented
to Council and will require consideration in future budgets.
A user pay philosophy does not come without limits and careful consideration on
an individual’s ability to pay must be reflected in future budgets and service
delivery models.
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Corporate Level KPIs
Measure
Results Targets
2012 2013 2014 2015 2016
Recreation Program Utilization Rates (%)53 55 77 80 80
Prime Ice Time Rentals (%)81 80 76 90 90
Square Meters of Indoor Recreational Facilities per
1,000 Residents (square meters)850 845 841 840 840
Operating costs of providing Recreation Programs
per Town Resident ($’s)3.88 3.88 -3.90 3.90
Departmental Level KPIs
(Consolidated from Departmental Business Plans)
Parks &Recreation Services
Measure
Results Targets
2012 2013 2014 2015 2016
Number of Annual Participant Hours for Special
Events (hours)371,000 371,000 417,400 420,000 -
Number of Annual Participant Hours for
Registered Programs (hours)194,061 194,061 206,934 210,000 -
Percentage of Fitness Membership Retention (%)60 60 48.56 65 -
Revenue per Fitness Member ($)217.44 217.44 113.91 225.00 -
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MEMORANDUM
DATE:February 16,2016
TO:Finance Advisory Committee
FROM:Anthony Ierullo,Acting Manager of Corporate Communications
RE:2016 Your Citizen Budget Survey
RECOMMENDATIONS
THAT the memorandum regarding 2016 Your Citizen Budget Survey be received
for information.
BACKGROUND
In July 2014,Town staff formed a working group to design and implement a Citizen
Budget online interactive survey with staff from Open North,a non-profit company that
creates online tools for citizen engagement.
The survey was designed to inform residents on how the Town allocates tax dollars for
various programs and services,provide homeowners the opportunity to provide
feedback,and serve as a broad gauge of resident satisfaction with municipal spending.
The survey was built with the potential to re-deploy annually or as required.The 2016
Your Citizen Budget survey offered interested residents the option to provide feedback
on 13 core programs and services offered by the Town,by indicating whether funding
should be increased,reduced,or remain the same.As with most online surveys,the
results of the survey are not statistically valid or representative.
The 2016 Your Citizen Budget survey calculated the selections instantaneously,
displaying the effect the choices would have on the resident’s tax levy.The survey was
online from August 27 to November 3,2015,and was promoted in the Town Notice
Board,newspapers,Town website,and social media feeds.Approximately 75%of
visitors accessed the survey either directly or through the Town’s website.
100 John West Way
Box 1000
Aurora,Ontario
L4G 6J1
Phone:905-727-3123 ext.4742
Email:aierullo@aurora.ca
www.aurora.ca
Town of Aurora
Administration Department
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February 16,2016 -2-2016 Your Citizen Budget Survey
The Town received 88 unique completed surveys with a verified and screened IP address.
The 2016 Your Citizen Budget survey posed the following 13 questions,providing examples
of programs and services in each area:
“How would you adjust your property tax funding to …”
1)Community Planning?
2)Enforcement and Licensing?
3)Animal Control?
4)Road Network Operations?
5)Snow Management and Plowing Operations?
6)Solid Waste Management?
7)Municipal Facilities?
8)Community Programs?
9)Parks,Trails and Open Spaces?
10)Cultural Services?
11)Fire and Emergency Services?
12)Infrastructure Rehabilitation and Replacement Contributions?
13)Aurora Public Library?
The results of the 2016 Your Citizen Budget survey are summarized in Attachment 1.Given
the costs,response rate and statistical validity of the data,staff will explore options to
better engage the public as part of the 2017 Budget.
ATTACHMENTS
Attachment 1 –Your Citizen Budget Report,Town of Aurora
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Your Citizen Budget Report
Town of Aurora
Attachment 1
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28.8%(19 respondents)are unhappy with the services they receive from the Town.
53.4%(47 respondents)are happy with the service they receive from the Town.
25%(22 respondents)chose not to answer this question.
14.8%(13 respondents)did not think this survey helped them to better understand where
their local municipal taxes are spent.
59.1%(52 respondents)think this survey helped them to better understand where their
local municipal taxes are spent.
26.1%(23 respondents)chose not to answer this question.
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MEMORANDUM
DATE:February 16,2016
TO:Finance Advisory Committee
FROM:Dan Elliott,Director,Corporate &Financial Services -Treasurer
RE:Redesigned 2016 Interim Property Tax Brochure with Budget Information
RECOMMENDATIONS
THAT the memorandum regarding Redesigned 2016 Interim Property Tax
Brochure with Budget Information be received for information.
BACKGROUND
Attached please find,for your information and review,a copy of the recently redesigned
interim property tax brochure,which was mailed with tax bills in the recent week.
Finance and Communications staff worked collaboratively to redevelop this brochure as part
of the 2016 Budget Communications Plan.We trust you will find our efforts in this regard a
sound investment of our time.
The previous brochure was 8.5”x 11”,black and white format,and was printed double-sided
and folded for mailing in-house at copier rate costs of approximately $120.00 plus staff time
in print and fold.It contained no budget information,as normally the budget was not
approved until after the production requirement for this piece.
The new brochure is legal size,in colour,and was printed and folded by an outside
contractor for approximately $1,000.All design work was completed in-house by
Communications staff.
ATTACHMENTS
Attachment 1 –2016 Interim Property Tax Bill Brochure
Town of Aurora
Corporate &Financial Services
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