AGENDA - Budget Committee - 20230109Town of Aurora
Budget Committee
Meeting Agenda
Date:Monday, January 9, 2023
Time:6 p.m.
Location:Council Chambers, Aurora Town Hall
Meetings are available to the public in person and via live stream on the Town’s YouTube channel.
To participate, please visit aurora.ca/participation.
Pages
1.Call to Order
2.Land Acknowledgement
3.Approval of the Agenda
4.Declarations of Pecuniary Interest and General Nature Thereof
5.Delegations
6.Consideration of Items
6.1 2023 Operating Budget - Business Plans and Presentations
6.1.1 Council 1
(Binder Tab 6)
(Presentation to be provided by Doug Nadorozny, Chief
Administrative Officer)
That the 2023 Operating Budget for Council as
presented be tentatively approved.
1.
6.1.2 Office of the Chief Administrative Officer (CAO)4
(Binder Tab 7)
(Presentation to be provided by Doug Nadorozny, Chief
Administrative Officer)
That the 2023 Operating Budget for Office of the Chief1.
Administrative Officer (CAO) as presented be
tentatively approved.
6.1.3 Community Services 9
(Binder Tab 8)
(Presentation to be provided by Robin McDougall, Director,
Community Services)
That the 2023 Operating Budget for Community
Services as presented be tentatively approved.
1.
6.1.4 Corporate Services 15
(Binder Tab 9)
(Presentation to be provided by Techa van Leeuwen, Director,
Corporate Services)
That the 2023 Operating Budget for Corporate Services
as presented be tentatively approved.
1.
6.1.5 Finance 20
(Binder Tab 10)
(Presentation to be provided by Rachel Wainwright-van Kessel,
Director, Finance)
That the 2023 Operating Budget for Finance as
presented be tentatively approved.
1.
6.1.6 Operational Services 26
(Binder Tab 11)
(Presentation to be provided by Al Downey, Director, Operational
Services)
That the 2023 Operating Budget for Operational
Services as presented be tentatively approved.
1.
6.1.7 Planning and Development Services 32
(Binder Tab 12)
(Presentation to be provided by Marco Ramunno, Director,
Planning and Development Services)
That the 2023 Operating Budget for Planning and
Development Services as presented be tentatively
approved.
1.
6.1.8 Corporate Items 38
(Binder Tab 13)
(Presentation to be provided by Rachel Wainwright-van Kessel,
Director, Finance)
That the 2023 Operating Budget for Corporate Items as
presented be tentatively approved.
1.
6.2 New Budget Requests
7.Adjournment
TOWN OF AURORA 2023 Budget Overview Council January 9, 2023 Page 1 of 41
January 9, 2023 2023 Budget 2 Financial summary $000's 2022 2022 Budget 2020 2021 Net Fcst* Budget 2023 Expenditures 534.8 604.3 674.7 698.1 699.9 Non-Tax Revenues - (36.4) (100.0) (100.0) (100.0) Net Tax Levy 534.8 567.8 574.7 598.1 599.9 % Tax Funded 100% 94% 85% 86% 86% Net Budget Change $ 33.1 6.9 23.4 1.8 % 6.2% 1.2% 4.1% 0.3% *Net forecast as of October 31, 2022 Net Actual Results Page 2 of 41
January 9, 2023 2023 Budget 3 Proposed budget changes 2022 FTE $000's 1 598.1 -0.1 -1.7 -1.8 -1.8 1 599.9 Starting Budget Base Salaries & Benefits including COLA, step increases and other approved staffing actions Minor increases to conferences, training, office supplies, etc. Proposed Budget Budget Change Page 3 of 41
TOWN OF AURORA 2023 Budget Overview Office of the CAO January 9, 2023 Page 4 of 41
January 9, 2023 2023 Budget 2 2022 Accomplishments • Led the organization through the COVID-19 pandemic, including facilitating numerous service delivery adaptations and modernizations to support continued service delivery to the community, including new technologies to facilitate operations, governance leadership, and information-sharing with Council, staff and the community • Based on immediate operational needs and the outcomes of the Service Delivery Review, the Office of the CAO oversaw a significant organizational realignment, with IT moving from Corporate Services to Finance, and Customer Service (Access Aurora) moving from Corporate Services to Community Services • Facilitated the management of the Aurora Town Square project, including monthly updates to Council on project progress, as well as the development of an Aurora Town Square website • Corporate Communications issued hundreds of communications to the community and internal stakeholders in response to the COVID-19 pandemic, ensuring information was shared in a timely and effective way to relevant target audiences • Oversaw the successful implementation of the new ward system for the 2022 Municipal Election, and effectively communicated this significant change to residents Page 5 of 41
January 9, 2023 2023 Budget 3 Key 2023 objectives • Corporate Communications will introduce additional community engagement opportunities • Implementation of the Town’s new Communications Strategic Plan • The Office of the CAO will continue to provide leadership on all large projects across the organization • Undertake an organizational review with a focus on improving the delivery of the Town’s many programs and services to residents Page 6 of 41
January 9, 2023 2023 Budget 4 Financial summary $000's 2022 2022 Budget 2020 2021 Net Fcst* Budget 2023 Expenditures 1,216.0 1,416.2 1,390.1 1,454.3 1,561.1 Non-Tax Revenues (12.1) - (0.7) (0.3) (0.3) Net Tax Levy 1,203.9 1,416.2 1,389.4 1,454.0 1,560.8 % Tax Funded 99% 100% 100% 100% 100% Net Budget Change $ 212.3 (26.8) 64.6 106.8 % 17.6% (1.9%) 4.6% 7.3% *Net forecast as of October 31, 2022 Net Actual Results Page 7 of 41
January 9, 2023 2023 Budget 5 Proposed budget changes 2022 FTE $000's 8 1,454.0 -51.3 -9.4 -0.3 -61.0 1 91.6 -(45.8) 1 45.8 1 106.8 9 1,560.8 Starting Budget Base Salaries & Benefits including COLA, step increases, gapping and other approved staffing actions and recoveries Communications advertising, events and promotions Other minor increases Maintaining Service Levels for Growth Communications Coordinator to support sustained growth in demand for online communications which developed during the pandemic Less: Salary gapping for first six months of new position Proposed Budget Budget Change Page 8 of 41
TOWN OF AURORA 2023 Budget Overview Community Services January 9, 2023 Page 9 of 41
January 9, 2023 2023 Budget 2 2022 Accomplishments • Finalizing a land management agreement with Ontario Heritage Trust for the operation and management of Sheppard’s Bush • Entered into a partnership agreement with the YRDSB for the construction of a new artificial turf sports field at the new Dr. G.W. Williams Secondary School • Advanced the Aurora Town Square Business Plan through ongoing engagement with residents and stakeholders, program development, continuation of the governance review, and policy creation • Completed two mural projects that beautify the downtown core, shape our community identity, and foster a sense of belonging • Continued work on the SARC gymnasium addition project • Facilitated the permanent provision of customer services from the JOC Page 10 of 41
January 9, 2023 2023 Budget 3 Key 2023 objectives • Complete construction of Aurora Town Square and open it to the public offering cultural experiences • Aurora Sports Dome operating review • SARC gymnasium addition and operating plan • Advancement of Sport Plan recommendations • Parks & Recreation Master Plan update • Review of maintenance and operations processes • Continue to identify opportunities for outdoor sports field development • Maintain special event existing level of service Page 11 of 41
January 9, 2023 2023 Budget 4 Financial summary $000's 2022 2022 Budget 2020 2021 Net Fcst* Budget 2023 Expenditures 13,045.3 14,225.8 16,883.3 18,158.1 18,922.3 Non-Tax Revenues (2,431.4) (4,000.8) (6,222.0) (7,165.1) (7,204.8) Net Tax Levy 10,614.0 10,225.0 10,661.3 10,993.0 11,717.4 % Tax Funded 81% 72% 63% 61% 62% Net Budget Change $ (389.0) 436.3 331.7 724.4 % (3.7%) 4.3% 3.1% 6.6% *Net forecast as of October 31, 2022 Net Actual Results Page 12 of 41
January 9, 2023 2023 Budget 5 Proposed budget changes FTE $000's 72 10,993.0 -271.8 -658.1 -(284.0) -(61.6) -38.8 -(17.2) -58.7 -61.6 -84.3 -(89.1) -20.0 -19.1 -(8.3) -752.1 2022 Special events increased costs for hosting events and street closures, offset by minor revenue increases for vendor fees and commissions Starting Budget Base Salaries & Benefits including COLA, step increases, gapping and other approved staffing actions Reduction of safe recovery funds used to offset revenue losses in the Increased ice and other rental revenues, adjustments to advertising, sponsorship and other revenues Savings from pandemic related costs Increase in ActiveNet fees related to ice and other rental revenue resuming Community programs increased costs for contracts, operating materials and other cost adjustments offset by revenue increases Facilities utilities cost increases Facilities repairs, maintenance and operating materials including leased facilities Facilities lease revenues Other minor cost changes and revenue adjustments Truth and Reconciliation Community Partners - see Community Partners Tab 15 for more detail Page 13 of 41
January 9, 2023 2023 Budget 6 Proposed budget changes cont’d FTE $000's 1 28.0 -(14.0) -(37.7) -(11.0) -(7.0) 1 (41.7) -14.0 -14.0 1 724.4 73 11,717.4 2022 Maintaining Service Levels for Growth Uplift of part-time special events assistant to full-time to support recent growth in offering of special events Six-month gapping for new positions Community programs growth in revenues offset by program delivery costs Special events increased revenue for sponsorships and donations Access Aurora increased revenues for licenses (marriage, birth and burial) Proposed Budget Enhancements and Transformation Grants and scholarship program Budget Change Page 14 of 41
TOWN OF AURORA 2023 Budget Overview Corporate Services January 9, 2023 Page 15 of 41
January 9, 2023 2023 Budget 2 2022 Accomplishments • Excellence Canada - GOLD certification achieved • Coordinated and led a very successful municipal election • Partnered with York University Master of Public Policy, Administration and Law program to advance our Corporate Policy Program • Established Performance Measurement framework being Objectives and Key Results (OKR) • Developed a Business Continuity and Disaster Recovery Plan • Initiated the implementation of Application Tracking System in our Human Resources Information System – ADP Workforce Now • Modernized Fence Bylaw enacted • Short Term Rental Bylaw enacted with Compliance Monitoring System in place • Enacted an Administrative Monetary Penalty system (AMPs) By-law with initial implementation for parking infractions to occur in Q1 of 2023 • Expanded Animal Services to provide rescue and removal of injured wildlife for East Gwillimbury Page 16 of 41
January 9, 2023 2023 Budget 3 Key 2023 objectives • Development and implementation of an enterprise risk management program • Officially launch and monitor the Objectives and Key Results, Measure What Matters initiative • Implement AMPs in Q1 for parking infractions and transition other Town By-laws to AMPs in Q3/Q4 • Implement the Diversity, Equity and Inclusion Strategic Action Plan • Launch additional features of ADP Workforce Now being Learning Management and Performance Management • Implementation of Human Resource Plan with a focus on developing a Corporate Learning and Development Strategy to invest in our talent • Excellence Canada – Plan for Platinum Page 17 of 41
January 9, 2023 2023 Budget 4 Financial summary $000's 2022 2022 Budget 2020 2021 Net Fcst* Budget 2023 Expenditures 5,832.2 6,192.9 6,568.5 6,955.7 6,868.9 Non-Tax Revenues (872.4) (1,096.0) (1,229.5) (1,238.6) (774.5) Net Tax Levy 4,959.8 5,096.9 5,339.0 5,717.2 6,094.4 % Tax Funded 85% 82% 81% 82% 89% Net Budget Change $ 137.2 242.1 378.2 377.2 % 2.8% 4.7% 7.1% 6.6% *Net forecast as of October 31, 2022 Net Actual Results Page 18 of 41
January 9, 2023 2023 Budget 5 Proposed budget changes FTE $000's 32 5,717.2 -255.2 -103.8 -27.4 -(10.0) -(10.0) -11.2 -(0.4) -377.2 -377.2 32 6,094.4 Base Salaries & Benefits including COLA, step increases, gapping and other approved staffing actions Increased revenue for Legal administrative fees Insurance fees Legal increases for subscriptions and outside council Bylaw revenue for pool permits Georgina animal shelter fees Minor adjustments to various accounts Proposed Budget Budget Change 2023 Starting Budget * *Upon consideration of actual 2023 contract costs, savings of $4,100 are anticipated. Page 19 of 41
TOWN OF AURORA 2023 Budget Overview Finance January 9, 2023 Page 20 of 41
January 9, 2023 2023 Budget 2 2022 Accomplishments • Implemented collaboration tools: Microsoft Team and OneDrive • Focus on cybersecurity and upgrade of aging technology infrastructure • Improved online interaction with residents and businesses • Started implementing the new financial system • Clean annual financial audit • Continued work on the Asset Management Plan • Implemented a Community Benefit Charge bylaw and procurement policy Page 21 of 41
January 9, 2023 2023 Budget 3 Key 2023 objectives • Implementation and rollout of the new financial system • Continued implementation of the Corporate Technology Strategic Plan • Continue to work on the strategic actions supporting the Town’s Fiscal Strategy • Continued implementation of the Town’s water meter read antennae system • New development charge study and bylaw • Begin a water rate study Page 22 of 41
January 9, 2023 2023 Budget 4 Financial summary $000's 2022 2022 Budget 2020 2021 Net Fcst* Budget 2023 Expenditures 5,282.1 5,792.8 6,624.0 6,902.7 7,453.2 Non-Tax Revenues (364.6) (577.4) (908.8) (730.1) (863.6) Net Tax Levy 4,917.5 5,215.4 5,715.2 6,172.6 6,589.6 % Tax Funded 93% 90% 86% 89% 88% Net Budget Change $ 297.9 499.8 457.4 417.0 % 6.1% 9.6% 8.0% 6.8% *Net forecast as of October 31, 2022 Net Actual Results Page 23 of 41
January 9, 2023 2023 Budget 5 Proposed budget changes 2022 FTE $000's 41 6,172.6 -170.4 -67.4 -87.8 -(92.4) -19.2 -18.1 -10.0 -115.4 -(115.4) -2.0 -282.4 Bank charges including merchant fees Starting Budget Base Salaries & Benefits including COLA, step increases, gapping and other approved staffing actions and recoveries Reduction to capital recovery for staffing costs after completion of financial system project Reduce safe recovery funding in IT for programs/projects that were accelerated during the pandemic Reduction to software licenses and annual maintenance support Reduction to tax administration revenues to reflect trends and offset by Increase to audit fees for new contract Temporary support for tax collections and IT service desk to aid in transition through pandemic recovery Safe recovery funding for above Minor changes to various accounts Page 24 of 41
January 9, 2023 2023 Budget 6 Proposed budget changes cont’d 2022 FTE $000's -86.1 -86.1 1 96.9 -(48.5) 1 48.5 1 417.0 42 6,589.6 Capital Operating Costs New financial system (additional user rate recovery in Corporate Accounts) Maintaining Service Levels for Growth Tax administrator to support growth in number of properties, tax accounts and changes to tax legislation/policy Less: Salary gapping for first six months of new positions Proposed Budget Budget Change Page 25 of 41
TOWN OF AURORA 2023 Budget Overview Operational Services January 9, 2023 Page 26 of 41
January 9, 2023 2023 Budget 2 2022 Accomplishments • Completion of the construction of Fire Station 4-5 on behalf of York Central Fire Services • Completion of the construction supporting parks and trails including: • The new Hallmark Ball Diamonds • Willow Farm, Lake View Trail • McKenzie Marsh boardwalk resurfacing • Washroom at Fleury Park • Lambert Willson Park Playground • Installation of dog waste containers • Tennis court resurfacing at Fleury, McMahon and Summit Parks • Historical dry stone retaining wall reconstruction at Wellington Street and Machell Avenue • Paving of the north and south parking lot at Sheppard’s Bush • Entered into an agreement with Ontario Heritage Trust (OHT) for the use of the Sheppard’s Lands • Addition of brine treatment as part of the winter maintenance program • Implementation of a garbage bag tag program • Reconstruction of storm pond at Kennedy and Murray Page 27 of 41
January 9, 2023 2023 Budget 3 Key 2023 objectives • Delivery of Non-Programmed Park • Commencement of phase 2 of the David Tomlinson Nature Reserve • Implementation and delivery of a Phragmites maintenance program • Continued CCTV inspection of all sanitary & storm infrastructure • Maintenance of existing storm water management facilities • Delivery of Parks & Recreation Master Plan recommendations • Condition assessment of the Town’s sewage pumping stations • Salt Management Plan update • Urban Management Plan Update for 2023 Page 28 of 41
January 9, 2023 2023 Budget 4 Financial summary $000's 2022 2022 Budget 2020 2021 Net Fcst* Budget 2023 Expenditures 40,346.0 43,041.2 43,873.4 41,787.7 46,741.7 Non-Tax Revenues (30,113.5) (32,016.5) (32,659.3) (30,356.5) (34,780.9) Net Tax Levy 10,232.4 11,024.7 11,214.1 11,431.2 11,960.8 % Tax Funded 25% 26% 26% 27% 26% Net Budget Change $ 792.3 189.4 217.1 529.6 % 7.7% 1.7% 1.9% 4.6% *Net forecast as of October 31, 2022 Net Actual Results Page 29 of 41
January 9, 2023 2023 Budget 5 Proposed budget changes 2022 FTE $000's 56 11,431.2 -140.2 -92.4 -(49.3) -42.5 -39.9 -27.0 -24.0 -19.1 -(49.0) -39.1 -20.0 -11.9 -10.0 -4.4 -1.1 -373.2 Parks revenue increases for ball diamonds and soccer fields offset by reduction to field lining revenues and increase to ActiveNet fees Starting Budget Base Salaries & Benefits including COLA, step increases, gapping and other approved staffing actions Recycling contracted services and operating materials Waste management contracted services Fuel cost increase for Town vehicles Roads maintenance contracted services Park utilities increase for higher water costs Park operations inflationary cost increases Emerald Ash Borer Vehicle maintenance, repairs and supplies Streetlight maintenance Roads and sidewalk winter maintenance contracted services Other minor adjustments Aboricultural contract Insurance fees Page 30 of 41
January 9, 2023 2023 Budget 6 Proposed budget changes cont’d 2022 FTE $000's -(13.9) -(13.9) 1 108.8 -(54.4) -14.5 -9.5 1 78.4 -75.0 -16.9 -91.9 1 529.6 57 11,960.8 Capital Operating Costs Hallmark Baseball diamonds permit revenues offset by operating costs Maintaining Service Levels for Growth Roads techinician to support asset and contract management Six-month gapping for new positions Waste management growth Roads fleet maintenance and fuel for new vehicles Proposed Budget Enhancements and Transformation Phragmites control - new service Special events traffic management services Budget Change Page 31 of 41
TOWN OF AURORA 2023 Budget Overview Planning & Development Services January 9, 2023 Page 32 of 41
January 9, 2023 2023 Budget 2 2022 Accomplishments • Launch of new online Planning Application Status Map • New Committee of Adjustment signage • Continued update of Aurora’s Official Plan • Launch of economic development campaign along with new supporting web site • Development and implementation of the Town’s Climate Change Adaptation Plan • Development and Implementation of Green Development Standards Page 33 of 41
January 9, 2023 2023 Budget 3 Key 2023 objectives • Continue to process development applications, building permits/inspections in a timely and efficient manner • Continued delivery of the 10-year capital plan in accordance with its Asset Management Plan • Continued delivery and implementation of the actions identified in the Council-approved Economic Development Strategic Plan and Implementation Matrix Page 34 of 41
January 9, 2023 2023 Budget 4 Financial summary $000's 2022 2022 Budget 2020 2021 Net Fcst* Budget 2023 Expenditures 4,939.9 6,076.9 5,877.0 6,294.3 6,569.1 Non-Tax Revenues (4,837.8) (6,302.2) (6,205.2) (5,559.1) (6,556.7) Net Tax Levy 102.0 (225.2) (328.2) 735.2 12.4 % Tax Funded 2% (4%) (6%) 12% 0% Net Budget Change $ (327.3) (103.0) 1,063.4 (722.8) % (320.7%) 45.7% (324.0%) (98.3%) *Net forecast as of October 31, 2022 Net Actual Results Page 35 of 41
January 9, 2023 2023 Budget 5 Proposed budget changes 2022 FTE $000's 45 735.2 -204.5 -(404.3) -(401.8) -(108.4) -(27.4) -2.2 -(91.1) -46.4 -(780.0) Net increase to building services fees Starting Budget Base Salaries & Benefits including COLA, step increases, gapping and other approved staffing actions Site plan applications revenue increase Site plan fee for planning engineering revenue increase Adjustments to other planning and development fees Recovery from capital reserves for engineering project management Minor adjustments to other revenues and administrative costs Reduction to building services reserve draw Page 36 of 41
January 9, 2023 2023 Budget 6 Proposed budget changes cont’d 2022 FTE $000's 1 108.8 -(54.4) -(2.2) 1 52.2 -5.0 -5.0 1 (722.8) 46 12.4 Maintaining Service Levels for Growth Traffic analyst to support growth and urbanization Six-month gapping for new positions Growth in grading review fee Proposed Budget Enhancements and Transformation Environmental initatives project expenses Budget Change Page 37 of 41
TOWN OF AURORA 2023 Budget Overview Corporate Items January 9, 2023 Page 38 of 41
January 9, 2023 2023 Budget 2 Financial summary $000's 2022 2022 Budget 2020 2021 Net Fcst* Budget 2023 Expenditures 11,112.3 15,767.1 6,350.7 6,169.0 6,829.6 Non-Tax Revenues (9,285.4) (12,923.6) (5,329.5) (5,294.8) (5,182.5) Net Tax Levy 1,826.9 2,843.5 1,021.2 874.2 1,647.1 % Tax Funded 16% 18% 16% 14% 24% Net Budget Change $ 1,016.6 (1,822.3) (147.0) 772.9 % 55.6% (64.1%) (14.4%) 88.4% *Net forecast as of October 31, 2022 Net Actual Results Page 39 of 41
January 9, 2023 2023 Budget 3 Proposed budget changes Gross Net Gross Net $ % Corporate Management Corporate Accounts - (64.6) 1.0 (72.8) (8.2) 12.7% Salary Management (79.6) (184.6) 66.6 66.6 251.2 (136.1%) Contingency -----(79.6) (249.2) 67.6 (6.2) 243.0 (97.5%) Recovery from Rate (2,404.9) (2,404.9) (2,510.3) (2,510.3) (105.4) 4.4% 2023 Budget $000's 2022 Budget Net Change Page 40 of 41
Date 2023 Budget 4 Proposed budget changes Gross Net Gross Net $ % Fiscal Strategy Reserve Management 6,320.7 6,320.7 6,866.9 6,866.9 546.2 8.6% Investment Management - (1,600.0) - (1,600.0) -Debt Management 1,685.0 510.0 1,685.0 510.0 -8,005.7 5,230.7 8,551.9 5,776.9 546.2 10.4% Non-Levy Tax Items Business Improvement Area Levy 42.8 - 40.4 - -Supplemental Taxes 325.0 (225.0) 400.0 (150.0) 75.0 (33.3%) Payments-in-Lieu of Tax - (362.1) - (348.0) 14.1 (3.9%) Tax Adjustments/Losses 280.0 280.0 280.0 280.0 -Penalties on Taxes - (1,395.3) - (1,395.3) -647.8 (1,702.4) 720.4 (1,613.3) 89.1 (5.2%) Total 6,169.0 874.2 6,829.6 1,647.1 772.9 88.4% 2023 Budget $000's 2022 Budget Net Change Page 41 of 41