2011 Final Budget Report
COUNCIL REPORT No. CFS11-012
SUBJECT: 2011 Operating and Capital Budgets
FROM: Dan Elliott, Director of Corporate & Financial Services
DATE: April 26, 2011
RECOMMENDATIONS
TOWN OF AURORA
a) THAT the 2011 Operating Budget summarized in Attachment # 2 which
reflects all revisions recommended for approval by Budget Sub-Committee,
resulting in a recommended 3.79% tax rate increase, a total tax levy of
$29,459,900, and a total expenditure plan of $48,230,300 be approved; and
b) THAT the 2011 Capital Budget for Repair and Replacement of existing
infrastructure totalling $8,107,656 as listed in Attachment # 7, which reflects
all revisions recommended for approval by Budget Sub-Committee, be
approved; and
c) THAT the 2011 Capital Budget for Growth and New Capital totalling $3,929,370
as listed in Attachment # 7, which reflects all revisions recommended for
approval by Budget Sub-Committee, be approved; and
d) THAT the 2011 Capital Budget for Studies and Other Projects totalling
$530,000 as listed in Attachment #7, which reflects all revisions recommended
for approval by Budget Sub-Committee, 7 be approved; and
e) THAT the Town’s full-time staff complement be increased by 4 to 195
(excluding Library Board and York Central Fire staff) as presented in
Attachment # 6 and funded in the 2011 Operating Budget; and
f) THAT a general wage increase of 2.5% effective April 1, 2011, and again on
April 1, 2012, be applied to the Salary Schedule for Full-time Permanent Non-
Bargaining Unit Positions, attachment to corporate Policy #7; and
g) THAT a general wage increase of 2.5% effective January 1, 2011, and again on
April 1, 2012, be applied to the Rate Schedule for Other-Than-Continuous-Full-
time Non-Bargaining Unit Positions, attachment to corporate Policy #7; and
h) THAT By-law 4859-06.F be amended to allow the 2011and any future economic
salary adjustments granted to full-time staff to be extended to members of
Council, and that the necessary by-law be prepared for adoption; and
i) THAT once updated, the revised compensation schedules be circulated to all
members of Council for information; and
j) THAT a Special General Committee meeting be scheduled for Wednesday,
June 22, 2011, 9:30 a.m. to 3:30 p.m. to review major capital projects deferred
during budget reviews.
April 26, 2011 - 2 - Report No. CFS11-012
PURPOSE OF THE REPORT
To present for formal adoption the 2011 Operating and Capital Budgets as approved for
recommendation to Council by the Budget Committee on April 5, 2011, and the amendment
to the Capital Budget (addition of $50,000 to fund an architectural study in connection with
the Youth Needs Study), approved by Council on April 12, 2011.
BACKGROUND
2011 Budget had many challenges from the outset.
Budget preparations for 2011 were initiated with Report CFS10-026 as approved by
Council on July 13, 2010. The 2011 budget directives were to:
Maintain existing services levels;
Identify efficiencies and savings available;
Capital and Operating budgets will manage the Town’s active and passive
capital infrastructure in a prudent manner, with the goal to efficiently maintain
their levels of serviceability for both the long and the short term;
Minimize the impact of inflation, growth, and legislative changes;
Enhance the resiliency and capacity of the organization to respond to future
challenges and change.
Key issues anticipated for 2011 budget
i) Difficult economic times result in taxpayers and Council expecting strong value for
dollar, with a focus on true needs, rather than wants and “nice-to-have” items.
Further, assessment base growth revenue grew by only 2.7% for the 2011 taxation
year. This is similar growth to that in 2010, but down from prior budgets, and is not
as high as several municipalities in the region.
ii) Nearly 24% of the 2010 Aurora tax levy funded the fire and emergency services
provided by Central York Fire Services (CYFS). For 2011, Aurora’s cost component
increased by 11.8%, mainly due to Aurora’s share of a new 24 hour coverage crew
to meet the service needs of our growing community. The new crew will be located
and serve in Aurora; however the costs are shared proportionately with Newmarket,
our CYFS partner. This increase results in the 2011 Aurora tax levy funded fire and
emergency services provided by CYFS increasing to 24.7% of the tax levy.
iii) Escalating benefits and salaries costs: A 2.85% tax rate pressure arises from
existing staffing and benefits costs. This base budget item includes a provision for
cost of living adjustments of 2.5% effective April 1, 2011 to the entire compensation
grid of the Town, except Fire Services administered by Newmarket. The budgeted
COLA adjustment remains subject to separate formal implementation approval by
Council. Increased mandated employer share of pension contributions, and the
annualization of new positions added in the 2010 budget have also adversely
affected our base budget.
April 26, 2011 - 3 - Report No. CFS11-012 iv) Continuing infrastructure rehabilitation and replacement needs: Older roads are
requiring rehabilitation, while some vehicles, equipment and facilities needed to
meet or provide the Town’s services have reached the end of their economic lives
and require replacement. Further, for a number of valid reasons, past
recommendations for rehabilitation projects have been deferred by staff or Council
in an effort to contain tax pressures. As the Town continues to grow, an increasing
number of older assets come due for replacement or rehabilitation each year.
Further, the costs of these projects often escalate at an inflation rate higher than the
general Canadian Consumer Price Index due to the materials required. The Town’s
capital rehabilitation program relies extensively on petrochemical products (in
roofing, fuel and asphalt), structural steel and technology, all of which have
experienced higher than average inflationary pressures. The ongoing aging of
infrastructure, together with the past deferrals of projects continues to place
pressure on the capital budget and reserve funds, and on staff to deliver effective
and satisfactory performance from our infrastructure inventory.
v) Reserve funds established for infrastructure sustainability purposes have been relied
upon continually for many years, without sustainable contributions to keep them
replenished. They are now nearing depletion. The current state of these reserves
places enormous pressure on the 2011 budgets in particular, as there exists limited
available sources of funding for infrastructure sustainability projects during 2011 and
beyond. The levy supported reserves are forecasted to have a closing balance of
under $5 million at the end of 2010. As such, the 2011 budget will face significant
tax rate pressures for infrastructure. Attachments 9 and 10 detail both the opening
2011 Reserve balances and the estimated activity for 2011. These schedules reflect
the impact of the capital close report, CFS11-008 of April 19, 2011.
The Draft Budget as presented was reviewed and amended by Budget Committee.
On January 31, 2011, an overview of the first draft of the Town’s Business Plans and the
Operating and Capital budgets was presented to the Budget Committee. At that time, the
draft budget had a total deficit of $2,220,700, which if the entire deficit were to be funded
through increased taxation, would equate to a tax rate increase of 7.82%.
Throughout the months of February and March and into April, the Budget Committee
deliberated the budget and made a number of changes. Those changes reduced the
funding deficit by 51.5% to $1,076,700, with an effective tax rate increase of 3.79%.
Attachment # 2 details these changes.
On April 5, 2011, the Budget Committee approved the 2011 Operating and Capital Budgets
for recommendation to Council.
Attachment # 1 shows the recommended 2011 Operating Budget Summary by Department
Attachment # 3’s Tax Rate Pressures Summary graphically provides general information
on the Base Budget increases, Previous Council Commitments, and New Items amounts.
Reviewing year-over-year changes in each category assists in understanding the source of
tax rate increase pressures, and Attachments # 4 and # 5 show the Expenditure Pressures
and Revenue Changes which details the increases in the 2011 Budget from the 2010
April 26, 2011 - 4 - Report No. CFS11-012 Approved Budget.
“EffectiveTax Rate Increase” requires clarification.
With the introduction of annual phase-in’s of assessment changes for each property, the
town begins each budget by reducing its published tax rate from the prior year to the
degree necessary to produce the same amount of tax revenue from the same properties,
but on the updated assessment values for those properties. This restated rate is often
referred to as the “revenue neutral tax rate”. It is from this revenue neutral restated tax rate
that the town calculates any pending tax change arising from its new annual budget. The
effective tax rate increase, or simply “tax rate increase” as used in the balance of this
report, is the expected increase to the town share of the tax bill that the average residential
property will experience.
THE OPERATING BUDGET
The 2011 Operating Budget provides an increase in total expenditures of $3,648,900 or
12.86%, from $44,581,400 in 2010 to $48,230,300 in 2011. $18,019,300 or 37.4% of these
total expenditures are for direct personnel related costs.
The Operating Budget includes an increase in non-taxation revenues of $1,827,200 or
10.78% from $16,943,200 in 2010 to $18,770,400 in 2011. Total non-taxation revenues
include among other items $9,831,200 in user fees, fines & charges, $5,638,200
transferred in from reserves, $1,840,000 of investment income, and $1,461,000 of federal
gas tax transfers.
Taxation revenue has been budgeted to increase by $1,821,700. The increase is
comprised of two components: assessment growth and tax rate increase. Assessment
growth is the result of an increasing number of assessable properties and structures within
Town. Aurora’s assessment base growth resulted in a 2.62% change in tax pressure, with
$745,000 of additional taxation revenue. The $1,076,700 balance of the increase in
taxation revenue will be generated by the 3.79% tax rate increase on all properties
The operating budget is presented in three sections: Base Budget, Previous Commitments
& Actions, and New Items.
The Base Budget reflects existing 2010 service levels and staff levels as approved
in 2010. This section also includes all costs and revenues related to growth,
including the additional tax revenue arising from assessment base growth. A “Cash
to Capital” reserve allocation from tax levy has been used again for 2011 budget and
is included in the base. This approach effectively deflected discussions of capital
projects to be distinct and separate from the operating budget and total tax levy.
The prior year 2010 Base Budget section has been restated to reflect the swap of
Provincial Offenses Act (P.O.A.) Revenues moving to the Region of York in
exchange for new tax room for 2011. Other adjustments to prior year budget were
made to coincide with interdivisional transfers of responsibilities or creation of
separate reporting groups.
April 26, 2011 - 5 - Report No. CFS11-012 Previous Commitments & Actions are items affecting the 2011 budget which have
previously been approved by Council for implementation in 2011, or are the
annualization of such items from the 2010 budget. There is only a single item,
related to the funding of a position, included this year.
New Items reflect any changes to service levels, all new staff requests, or any other
new initiatives.
Town share of the tax bill to increase by 3.79%
To achieve a tax rate increase of 3.79% staff and Committee managed the costs of
providing existing levels of services or service enhancements which would apply pressure
to increase the tax rate. The 3.79% tax rate increase, or $1,076,700 deficit, is broken down
into the following elements:
Tax Rate
Tax Rate Increase Breakdown Amount Pressure
Base Services (includes growth & inflation) $ 829,400 2.92%
Previous Commitments & Actions 48,700 0.17%
New Items:
Additional Fire Services Costs 767,400 2.70%
Additional Library Costs 189,800 0.67%
Increase in Tax Funding to Capital 285,000 1.00%
New Staff Costs 223,100 0.79%
Other New Items and Projects 19,100 0.08%
Tax Rate Impact before Growth $ 2,362,500 8.31%
Fire Support from Stabilization Reserve (540,800) (1.90%)
New Tax Revenue from Growth (745,000) (2.62%)
Net Tax Rate Increase $ 1,076,700 3.79%
A graphical presentation of the Tax Rate Increases is set out in Attachment # 3, with further
detail in Attachments # 4 and # 5.
The Base Services Budget meets the needs of a growing community and inflation
The base budget is impacted by staffing costs, economic factors, inflation, growth of
volume of services and activity, and new or increased fees and other revenues. The Base
Budget is not off-set by any additional tax levy which arises from the growth of the
community’s assessment base from development, however cost reductions, curtailments
and efficiencies captured have reduced the pressure.
Base budget operational costs related to all existing full time staff increased by a total of
$812,200 for: cost of living adjustments ($440,500), annualization of 2010 positions and a
change in funding from Water Rates ($155,200) and increases in corporate benefit
coverage ($235,900). These increases were partially offset by the Council decision not to
continue with an administrative assistant in the Council Administration budget – a saving of
April 26, 2011 - 6 - Report No. CFS11-012 $70,000. Costs related to any new staff are not included in this Base Services budget.
In addition, each department reviewed all direct costs of services and programs for
efficiency and effectiveness as well as the impacts expected from normal inflationary and
market pressures. Each department was required to provide for additional costs to provide
services to the growing community, such as additional waste and recycling costs, and
additional recreational services demands.
After this review of the costs of all existing programs, services and revenues, it was
determined to be no other significant base budget pressures. Net of new revenues, all other
items in the base budget result in a 0.06% tax rate pressure. Combined, net of new
revenues, the entire Base Budget represents a net tax rate pressure of 2.92%, without
consideration of the growth revenue.
Previous Commitments and Actions have minor operational impacts for 2011
The Previous Commitments & Actions element of the budget represents new costs or
pressures for 2011 which arise from legislative changes, or from actions or commitments of
Council from prior years.
Accessibility Legislation Requirements
The Province introduced new accessibility legislation by way of the Accessibility for
Ontarian’s with Disabilities Act, 2005 which imposed a range of requirements for
compliance on corporations, businesses, and public organizations, including municipalities.
Regulations continue to be released increasing compliance and review requirements of
public and private organizations across the province. During the 2009 budget, a contract
position was funded from the prior year’s operating surplus, which was appropriate as the
extent of impact was not fully known at that time. The Act now has several regulations
published with others pending which will impose significant continuing costs and
requirements upon the Town. To stabilize the funding for the contract position and the
associated program costs, the town funded $65,000 from taxes in 2010, with a reserve
funding for the balance. This phased transfer to tax completes now in 2011, with a tax
impact of $48,700 (0.17%) and no reserve reliance. Further, the conversion from contract
to full-time for the Accessibility Advisor position is included in the Base Services” section of
the budget.
New Services, Programs & Enhancements provide increased levels of services to the
community from 2010
The New Items section of the budget represents new initiatives or new items recommended
by Committee for 2011. $1,484,500 of additional operating funding has been
recommended in this section, representing a 5.22% tax rate pressure before growth and
other supporting revenues. Noteworthy items include the following:
Fire Services: 2.70% tax rate pressure to fund new 24 hour fire crew
At the time of creating the Central York Fire Service (CYFS), a contract commitment was
made with the union that no later than 2011, a new 24 hour crew complement would be
April 26, 2011 - 7 - Report No. CFS11-012 added to the service to meet the growth needs of the service area. This crew is being
added in 2011 by CYFS, with hiring and training development underway. Under the joint
services agreement with Newmarket, the Town of Aurora is responsible to fund its
proportionate share of this operational impact, as well as its share of the capital costs of a
new pumper truck and the initial set of protective equipment and gear for the full crew. The
capital costs of the truck, equipment and gear are funded by the Town’s development
charges reserve. However, since Newmarket is charged with managing all of these
expenditures, these items are all included in the 2011 CYFS annual requisition.
Net of the capital funding, the annual impact of the new crew is $612,200 for Aurora which
would represent a 2.16% tax rate pressure. The Committee recommends gapping the new
crew hires which represents $165,500 saving for 2011 and results in a 1.57% tax rate
pressure. A further pressure of 1.13% for fire is attributed to net increases for inflation and
adjustments to their base operating budget, for a total fire services tax pressure of 2.7%.
Library Board Services: 0.67% tax rate pressure to meet demand for services
The Library Board brought forward a budget funding requisition of $3,006,900, being
$243,400 or 8.8% higher than last years funding from the tax base. The Town of Aurora
Council does not approve how Library funds are spent, but rather determines the tax
funding allocation for library services each year. The initial request was reduced by
$23,000 for a reduction in employee benefits rates and, with the knowledge that the Library
requisition included a new position, Council further reduced the amount designated for
Library funding $30,500, the equivalent of gapping that position to not start until June 1,
2011. The net result is an increase of $189,900 (6.9%) in Library Funding over 2010 which
results in a 0.67% tax rate pressure.
New staffing needs: 0.79% tax rate pressure to meet demand for services and growth
The CAO considered a number of new staffing requests from all departments. The final
positions s recommended for approval are: One new Full-time position, conversions of
three occupied full-time contract positions to permanent complement, and one new full-time
contract position. In addition there is funding for a previously approved but unfunded
Records Management Clerk and the contract backfill for an internal candidate to provide
initial work for a new Customer Service strategy. The new positions are an Information
Systems Applications Support Specialist and By-law Enforcement Officer (Contract). The
budgets for these new full time positions have been adjusted to include costs from their
anticipated start date, not for the full year. In addition to these full-time needs, additional
staffing assistance is requested in the form of part-time or casual contract staffing funds to
meet operational needs. After consideration of the timing of hiring new staff and off set of
same funding from Building Department fees and Capital funding, the tax cost of these
recommended positions is $279,700 and is outlined on Attachment # 6.
Increased Contributions to Capital: 1.0% tax rate pressure
For 2010, the cash to capital contribution was just under $3.0 million. No consideration of
which projects this funding would be used for was had within the Operating Budget review.
However, within the Capital Budget reviews, this funding was then redirected 77.6% to R&R
Capital,13.9% to Growth & New Capital, and 8.5% to Studies & Other Projects.
April 26, 2011 - 8 - Report No. CFS11-012 For 2011, staff and the Committee recommend separating the cash to capital amount into
the three pieces, to assist in clearly separating the funding of each category of R&R, New
or Growth infrastructure, and major or recurring Studies and Projects. At the time of the
Council workshop and review of the 10 year capital plan, a report reorganizing and
reallocating infrastructure reserves will be presented. New reserves are to be created to
hold any unspent funds called the Growth & New Capital Reserve, and Studies and Other
Projects Capital Reserve. The last category has been created to allow a smoother impact
of these periodic studies to the tax rate, allowing a reserve to buffer their impacts, as
occasionally, several of these recurring projects occur in the same tax year. A total of
$285,000 of additional transfer from tax to capital reserves is recommended for 2011,
representing 1% tax pressure. The 2011 contributions are as follows:
Contributions To: 2010 Increase 2011
Repair & Replacement 2,269,600 285,000 2,554,600
Growth & New 405,500 - 0 - 405,500
Studies & Other 250,000 - 0 - 250,000
Total 2,925,100 285,000 3,210,000
All Other New Items: 0.08% tax rate pressure
The new cost of all other new items is $19,100 representing a .0.08% tax rate pressure.
These items as shown on Attachment # 5 are:
Tax Rate
All Other New Items Amount Pressure
Salary Equity Review provision $ 80,000 0.28%
Additional Funding for Heritage / Museum 50,000 0.18%
New Communications Channels 17,500 0.06%
Support for Environmental Programs 17,000 0.06%
Hillary House Anniversary Celebration 10,000 0.04%
Additional Event Sponsorship 2,000 0.01%
Decrease in Advertising Spending (10,000) (0.04%)
Increase in Rental Revenue, 215 Ind. Pkwy (147,400) (0.52%)
$ 19,100 0.08%
Growth Tax Revenue – 2.6% tax rate pressure relief from taxes from new development
The recent implementation of the assessment phase-in program requires the town to
recalculate the starting position tax rate for the current year, so as to raise the same
revenue as raised in the prior year from the same identical properties, excluding all
development growth. This becomes the new base rate for 2011 prior to any budgetary tax
rate increases.
During the course of 2010, new construction and other development activities have resulted
in new assessment being added to the community. This new growth represents an
April 26, 2011 - 9 - Report No. CFS11-012 estimated 2.7% growth in tax revenues to the Town for 2011, or $745,000. This growth
amount does not stem from the phase-in of reassessment adjustments for individual
properties. This additional growth revenue reduces the combined tax pressure of the
foregoing budget changes by 2.62% from 6.41% down to 3.79%.
Draw from Tax Rate Stabilization Reserves (savings) – 1.90% tax rate pressure relief
To cushion the impacts of the significant tax rate pressures for 2011, particularly the cost of
fire services, a draw from the stabilization reserve is recommended in the amount
$540,800. This stabilization was created using portions of past years’ year end unexpected
budget surpluses.
Overall, the 2011 Operating Budget requires an additional $1,076,700 to be raised from the
tax levy. This represents a 3.79% tax rate increase.
3-YEAR OPERATING BUDGET OUTLOOK
As part of the 2011 Operating Budget process, each department was asked to identify any
items of note which are expected to have an operating impact in the 2012, 2013 or 2014
budget years. Using this information, and making informed projections of assessment
growth revenue, inflation, infrastructure pressures, and other budget drivers, Finance has
consolidated this information, presented in Attachment #8. The following table outlines the
expected tax rate pressures in each separate year, with the assumption that the tax
pressure of the prior year was approved.
Tax Rate Pressure Forecast
2.82%
3.60%
2.19%
7.17%
3.59%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
2010 2011 2012 2013 2014
CAPITAL BUDGETS
For 2011, the capital budget has been segregated into three parts for more focussed
examination due to the fundamental differences in funding sources:
- Repair and Replacement Infrastructure Capital
- Growth and Other New Infrastructure Capital
April 26, 2011 - 10 - Report No. CFS11-012 - Major Studies and Other Non-Infrastructure Projects
As a result of the concept of a “Cash to Capital” reserve allocation from tax levy, and the
internal funding of capital coming from resultant “infrastructure” and other reserves, there is
no longer a direct tax effect by the capital budget. As such, the Committee recommended
capital budget is based on need rather than funding issues.
Repair and Replacement Infrastructure Projects - $8.1 million recommended for
investment in existing infrastructure
The proposed Repair and Replacement Capital Budget for 2011 represents a gross cost of
$8,107,700, funded with $1,943,400 from grants, with the balance coming from capital
reserves including the specific R & R reserves. The program includes restoration work to
roads, water lines, sewer lines, storm water management systems, pavement and
hardscaping, carpeting at the library, some fleet vehicles and some replacement
equipment. Other projects, such as Glass Drive Reconstruction are planned for design
work to be done in 2011, with construction to be considered in the 2012 budget process.
Management has confirmed they have the resource capacity to deliver the proposed
program. Management have also confirmed that these are their priority projects in light of
the new allocation of R&R reserves by asset group, and the asset managers agree with the
limited submissions. Attachment #7 outlines the recommended Repair and Replacement
Capital program by project.
Growth and Other New Infrastructure Projects - $3.9 million investment for additions
and improvements
The proposed Growth and New Capital Budget represents a gross cost of $3,929,400,
funded mainly (68%) from development charges of $2,692,000. The balance of the
program is proposed to be financed from a $166,700 grant from the Region of York, with
the remaining $1,237,400 to be funded from town reserves. This capital program includes
a funding contribution for sidewalk and illumination along Bloomington Road from Bathurst
to Yonge to be contracted by the Region of York and completed by their contractors who
are assigned the work of the restoration of this regional road. Other significant projects
include the artificial turf field partnership project at St. Maximilian Kolbe School and
streetscape improvements in the Wellington Street East Urban area, as well as undertaking
an architectural study to determine feasibility of developing dedicated youth space on
existing Town owned properties or facilities.
Attachment #7 outlines the recommended Growth and New Capital program for 2011.
Major Studies and Other Projects- strategic investments proposed at $530,000
The proposed Major Studies Capital Budget represents a gross cost of $530,000, fully
funded from town reserves. Studies and projects for this year include the Strategic Plan,
update of the Transportation Master Plan, updating the Zoning By-law, and development of
a Storm-Water Management Master Plan, along with some other smaller items.
Attachment #7 outlines the recommended Major Studies and Other Projects program for
2011.
Ten Year Capital Plan and financial forecast is being prepared
April 26, 2011 - 11 - Report No. CFS11-012 During budget discussions, Committee deferred consideration of a number of significant
capital projects until a workshop in June. At that time, Financial Planning staff will present a
consolidated ten year capital plan, together with financial implications to inform the
discussions of the specific projects. Staff recommend that the workshop be held on
Wednesday June 22, 2011 during the day.
2011 BUDGET RECOMMENDATION
Overall, the Committee recommends a 2011 Operating Budget which presents a proposed
operational services bundle requiring an additional $1,076,700 to be raised from the tax
levy. This represents a 3.79% tax rate increase to fund new and existing services and
initiatives. The Committee also recommends the adoption of three capital budgets, totalling
$12,567,026.
Residential tax bill Impacts can be quantified.
The 2011 Draft Operating Budget proposes a 3.79% tax rate increase on the Town portion
only of the tax billing. This year’s 3.79% increase applies to all classes of property, but only
to the Town share of the 2010 tax billing. For reference, Attachment #10 outlines
graphically the Aurora tax rate changes since 1991, and changes to our assessment base
in the last five years.
For 2011, the Region of York has approved a net effective tax rate increase of 1.94%,
applied to their share of the tax billing only.
The province's education rate is designed to be dollar neutral to the taxpayer despite their
assessment increases. For 2011, the 2010 education rate of 0.241% has been reduced to
0.231% to remain revenue neutral with the higher assessment values.
When considering the budget changes for the Town and the Region, together with the
revenue neutral change to the education tax rate, staff calculate the effective taxpayer
impact to be a 2.13% increase on their overall residential tax billing. This increase applies
to properties which experienced the average reassessment phase-in change of 3.97% from
2010 to 2011 assessment value. Those properties with higher reassessment change will
experience tax increases higher than 2.13%, while those with lower changes will see lower
tax increases.
Budget Binder of details to be reissued this week
Staff are in the process of updating the entire budget binder of details which was previously
circulated to members of Budget Committee at the beginning of budget deliberations. The
update will reflect all changes and will be circulated to all existing binders. Copies of the
Budget Detail Binder will be available for inspection by the public at the Clerk’s Counter on
the Second Floor, the Info Aurora Counter on the Ground Floor of Town Hall, and at the
Aurora Public Library.
The Town’s website will be shortly updated to reflect the budget highlights. Once the
detailed binder material is completed, that too will be posted to the Budget section of the
website.
April 26, 2011 - 12 - Report No. CFS11-012
Salary Adjustments Approval required for non-union staff, part-time staff and
councillors.
The budget as presented includes funding provisions for a 2.5% general wage increase to
recognize inflationary pressures for all staff, full and part-time, including members of
Council. Separate approval is required to implement the wage rate changes.
Our collective agreement with CUPE specifies that our unionized employee group shall
receive a 2.5% general wage increase effective April 1, 2011 and April 1, 2012. Last year,
Council approved only a one year adjustment for the full time non-union staff.
A study is on-going to review the compensation of full-time non-union staff in comparison to
area municipalities. A report arising from that study is expected to be presented to Council
within six weeks. Based on preliminary findings of that study, staff are recommending that a
general wage increase for all full time non-union staff and members of Council of 2.5%
effective April 1, 2011 and April 1, 2012 to correspond to the CUPE agreement settlement.
Further, staff recommend that the part-time compensation scale be adjusted for the first
time since 2009 in the amount of 2.5% effective January 1, 2010, with a further 2.5% on
April 1, 2012.
To give effect to the Councillor increase, the necessary by-law will be prepared for adoption
which restates the existing compensation unchanged, but adds the necessary annual
increase provision for this and all future councils. The by-law simply grants members of
Council the same general wage increases approved for the full-time non-union staff group,
at the same time. Other provisions of the by-law have been reworded for simplicity, and
some provisions removed and referred to annual budget discussions.
CONCLUSIONS
In order to fund the needs of the Town in 2011, the total 2011 Budget requires an increase
in tax levy from 2010 of $1,076,700 for a total Municipal Tax Levy of $29,459,900. This
results in a tax rate increase of 3.79%. The Committee also recommends the adoption of
three capital budgets, totalling $12,634,863. Staff further recommend approval of general
wage increases (often referred to as COLA or cost of living adjustments) of 2.5% for all
staff, including members of Council.
ATTACHMENTS
Attachment # 1 – Budget Committee Changes Department
Attachment # 2 – 2011 Operating Budget – Summary by
Attachment # 3 – Graphic Tax Rate Pressures Summary
Attachment # 4 – Tax Rate Pressures Summary
Attachment # 5 – Detail of Expenditure Pressures and Revenue Changes
Attachment # 6 – New Full Time Staff Complement
Attachment # 7 – Summary Listing of Capital Budget
– Repair & Replacement Capital Program
April 26, 2011 - 13 - Report No. CFS11-012 – Growth and Other Infrastructure Capital Program
– Studies and Other Capital Program
Attachment # 8 – Operating Budget Outlook Details 2012-2014
Attachment # 9 – Reserve and Reserve Fund Schedule – Forecast 2011
Attachment #10 – Tax Rate and Assessment Statistics
PRE-SUBMISSION REVIEW
E.L.T. Review – April 13, 2011
Prepared by: Wayne Church, Manager of Financial Planning / Deputy Treasurer
-Ext. 4145
_________________________________ _________________________________
Dan Elliott, C.A. Neil Garbe
Director of Corporate & Financial Chief Administrative Officer
Services
Attachment # 1
Town of Aurora
2011 Operating Budget Impacts
Record of Approved Operating Adjustments
Date of
Decision Department Item
Change to
Op. Budget
Revised
Budget Incr.
Impact to
Town
Rate
Cum. %
January 31 STARTING POINT - Proposed Budget Increase 2,220,700$ 7.82%
Jan 31 Legal Services Deferral of Junior Associate Solicitor (69,900) 2,150,800 (0.25 %) 7.58%
Feb 11 All Departments Finalization of Benefit rates (160,000) 1,990,800 (0.56 %) 7.01%
Feb 14 Council Admin Deletion of the Admin Assistant to Council (70,000) 1,920,800 (0.25 %) 6.77%
Feb 14 CAO Environmental Program Savings (4,000) 1,916,800 (0.01 %) 6.75%
Mar 7 CAO Advertising Savings (10,000) 1,906,800 (0.04 %) 6.72%
Mar 7 CAO increase in Event Sponsorship / Promotions 2,000 1,908,800 0.01 % 6.73%
Mar 7 Fire Joint Council Committee Fire Budget Adjustment (201,300) 1,707,500 (0.71 %) 6.02%
Mar 7 Library Reduce Municipal Requisition due to benefit savings (23,000) 1,684,500 (0.08 %) 5.93%
Mar 21 Fire Gapping of Fire Service Salaries (165,500) 1,519,000 (0.58 %) 5.35%
Mar 21 Corp Rev/Exp. Reduction of Cash to Capital (285,000) 1,234,000 (1.00 %) 4.35%
Mar 28 Council Admin Heritage & Museum Issues 50,000 1,284,000 0.18 % 4.52%
Mar 28 Council Admin Hillary House 150th Anniversary Celebration 10,000 1,294,000 0.04 % 4.56%
Mar 28 Council Admin McLeod Oak Ridges Moraine Land Trust (6,000) 1,288,000 (0.02 %) 4.54%
Mar 28 Council Admin Reception Account Reduction (4,000) 1,284,000 (0.01 %) 4.52%
Mar 28 Council Admin Education Grants (600) 1,283,400 (0.00 %) 4.52%
Mar 28 Corporate & Finance Gapping of Applications Support Specialist 6 months (40,000) 1,243,400 (0.14 %) 4.38%
Mar 28 By-law Services 1 Yr F/T Contract to Start June 1 - By-law Officer (42,400) 1,201,000 (0.15 %) 4.23%
Apr 5 Fire Fire Adjustment at April 5 JCC Meeting (17,000) 1,184,000 (0.06 %) 4.17%
Apr 5 Customer Service 5 Mo. Gapping & Convert from F/T to Contract - Mgr of CS (55,000) 1,129,000 (0.19 %) 3.98%
Apr 5 Customer & Leg 5 Mo. Gapping of Records Management Clerk (21,800) 1,107,200 (0.08 %) 3.90%
Apr 5 Library Reduce Library Requisition (re Gapping new hire) (30,500) 1,076,700 (0.11 %) 3.79%
(1,144,000)
Town Hall Renovation (#12018)
AFLC Ice Plant Retrofit (#72098)
AFLC Parking Lot Repaving (#72099)
AFLC Lift Conversion to Elevator (#72127)
AFLC Re-glazing of Pool Windows (#72096)
AFLC Sound System Replacement (#72097)
Joint Operations Centre (#34217)
Snow Storage Construction (#34211)
Architectural Study related to the Dedicated Youth Space ($50,000 of the $490,000 has been
added to the Budget by General Committee)
SARC Photovoltaic Solar Project (#72123)
Development of Leslie Street Property (#12019)
At that workshop, Council may add back any of the deferred projects with no impct to the Tax Levy
until a Council Workshop scheduled in June.
The Discussion on a the following Roads and Infrastructure Capital Projects was deferred
Town of Aurora Attachment # 22011 Operating BudgetSummary by Department
2010 2011 Previous Included 2011 TaxApproved Base Commit- New Recommended Dollar Pressure
Operating Fund Budget Budget ments Items Budget Change Change
Gross Expenses
Council 655.1$ 612.1$ -$ 58.3$ 670.4$ 15.3$ 0.05 %
Chief Administrative Office 1,158.0 1,253.9 - 18.4 1,272.3 114.3 0.40 %
Customer & Legislative Services 1,707.3 1,679.3 - (9.9) 1,669.4 (37.9) (0.13 %)
Legal Services 752.1 1,019.6 - (1.1) 1,018.5 266.4 0.94 %
Corporate & Financial Services 3,025.8 3,240.9 - 4.5 3,245.4 219.6 0.77 %
Corporate Expenses 6,671.7 6,335.2 - 847.3 7,182.5 510.8 1.80 %
Fire & Emergency Operations 6,516.4 6,516.5 - 1,108.9 7,625.4 1,109.0 3.91 %
Planning & Development Services 1,484.5 1,570.5 - (13.5) 1,557.0 72.5 0.26 %
Building & By-law Services 2,708.1 2,629.6 48.7 111.7 2,790.0 81.9 0.29 %
Infrastructure & Environmental Services 10,128.3 10,896.8 - 11.6 10,908.4 780.1 2.75 %
Parks & Recreation 6,880.2 7,148.9 - 55.6 7,204.5 324.3 1.14 %
Library 2,893.9 2,896.6 - 189.9 3,086.5 192.6 0.68 %
Gross Expenditures 44,581.4$ 45,799.9$ 48.7$ 2,381.7$ 48,230.3$ 3,648.9$ 12.86 %
Gross Revenues
Council (21.2)$ (14.1)$ -$ -$ (14.1)$ 7.1$ 0.03 %
Chief Administrative Office - - - - - - -
Customer & Legislative Services (241.5) (46.5) - - (46.5) 195.0 0.69 %
Legal Services (16.0) (266.0) - - (266.0) (250.0) (0.88 %)
Corporate & Financial Services (147.4) (139.0) - - (139.0) 8.4 0.03 %
Corporate Expenses (7,473.2) (7,437.8) - (880.8) (8,318.6) (845.4) (2.98 %)
Fire & Emergency Operations - - - (341.6) (341.6) (341.6) (1.20 %)
Planning & Development Services (694.5) (1,043.1) - - (1,043.1) (348.6) (1.23 %)
Building & By-law Services (2,150.2) (2,172.3) - (17.8) (2,190.1) (39.9) (0.14 %)
Infrastructure & Environmental Services (820.7) (775.4) - (198.0) (973.4) (152.7) (0.54 %)
Parks & Recreation (5,248.1) (5,305.0) - 0.1 (5,304.9) (56.8) (0.20 %)
Library (130.4) (133.1) - - (133.1) (2.7) (0.01 %)
(16,943.2)$ (17,332.3)$ -$ (1,438.1)$ (18,770.4)$ (1,827.2)$ (6.44 %)
Taxation (incl. from new assessment) (27,638.2) (27,638.2) - (745.0) (28,383.2) (745.0) (2.62 %)
Gross Revenues (44,581.4)$ (44,970.5)$ -$ (2,183.1)$ (47,153.6)$ (2,572.2)$ (9.06 %)
Net Expenditures/(Revenues)
Council 633.9$ 598.0$ -$ 58.3$ 656.3$ 22.4$ 0.08 %
Chief Administrative Office 1,158.0 1,253.9 - 18.4 1,272.3 114.3 0.40 %
Customer & Legislative Services 1,465.8 1,632.8 - (9.9) 1,622.9 157.1 0.55 %
Legal Services 736.1 753.6 - (1.1) 752.5 16.4 0.06 %
Corporate & Financial Services 2,878.4 3,101.9 - 4.5 3,106.4 228.0 0.80 %
Corporate Expenses & Revenues (801.5) (1,102.6) - (33.5) (1,136.1) (334.6) (1.18 %)
Fire & Emergency Operations 6,516.4 6,516.5 - 767.3 7,283.8 767.4 2.70 %
Planning & Development Services 790.0 527.4 - (13.5) 513.9 (276.1) (0.97 %)
Building & By-law Services 557.9 457.3 48.7 93.9 599.9 42.0 0.15 %
Infrastructure & Environmental Services 9,307.6 10,121.4 - (186.4) 9,935.0 627.4 2.21 %
Parks & Recreation 1,632.1 1,843.9 - 55.7 1,899.6 267.5 0.94 %
Library 2,763.5 2,763.5 - 189.9 2,953.4 189.9 0.67 %
27,638.2$ 28,467.6$ 48.7$ 943.6$ 29,459.9$ 1,821.7$6.42 %
Taxation (27,638.2)$ (27,638.2)$ - (745.0) (28,383.2) (745.0) (2.62 %)
Deficit before Rate Change -$ 829.4$ 48.7$ 198.6$ 1,076.7$ 1,076.7$ 3.79 %
(favourable) / unfavourable
Attachment # 3
Town of Aurora
2011 Operating Budget Impacts
Graphic Tax Rate Pressures Summary for 2011
Base Services to
Previous Commitments + 0.17%
Less: New Taxes
From Growth
Fire Services Costs
Additional
- 2.62 %
ReserveTax Rate Stabilization
Less Funding from
3.79%of
- 1.90 %
Equalsa Tax RateIncrease
AdditionalCash to Capital
+ 0.85 %
+ 1.00 %
Other New Items
+ 2.92 %
Growing Community
+ 2.70 %
Additional Library Costs+ 0.67 %
Attachment # 4
Town of Aurora
2011 Operating Budget Impacts
Corporate Summary of Tax Pressure for 2011
Shown in $,000's 2010
Approved
2011
Proposed Variance
2011 Tax
Rate
Equivalent
1)Base Budget:
- Expenditures 44,581.4$45,799.9$1,218.5$ 4.29%
- Non-Taxation Revenues (16,943.2)(17,332.3)(389.1) (1.37%)
- Taxation Revenues (no growth)(27,638.2)(27,638.2)- - %
Base Budget Deficit -$ 829.4$ 829.4$ 2.92%
2)Previous Council Approvals - 48.7 48.7 0.17%
3)New Items Recommended - 1,484.4 1,484.4 5.22%
(Surplus) / Deficit -$ 2,362.5$ 2,362.5$ 8.31%
Buffering - Tax Stabilization Reserve - (540.8) (540.8) (1.90%)
Net (Surplus) / Deficit before Growth -$ 1,821.7$ 1,821.7$ 6.41%
Growth Tax from New Assessment - (745.0) (745.0) (2.62%)
Net Deficit (Draft)-$ 1,076.7$ 1,076.7$ 3.79%
Detailed Changes by Categories 1, 2, and 3 are on Attachment # 5
Town of Aurora Attachment # 5
2011 Operating Budget ImpactsDetail of Expenditure Pressures and Revenue Changes
•Base Budget
1)Full-Time and Equivalent Staffing Costs:
Salaries & Wages:
Cost of Living Allowance and Step Increases on existing positions 440,500
Deletion of Council Administrative Assistant (70,000)
Amount previously funded by Water Rates 55,200
Annualization of 2010 Approved Positions (part year in 2010) 100,000
Conversions to Full Time / Filling of Approved Positions (Attachment # 6) 104,600
related Gapping and Other Funding (Attachment # 6) (54,000)
Benefits:
OMERS Rate 121,600
Other Benefits Rates 12,700
Benefits on increased Salaries & Wages 101,600
Total Staffing Costs 812,200 2.85%
2)Changes to all other expenses net of other revenue 17,200 0.06%
2011 Operating Budget Deficit (prior to Service Level Changes)829,400 2.92%
•Previous Council Commitments
AODA Compliance and Advisor - cessation of reserve funding 48,700 0.17%
Total Previous Council Commitments 48,700 0.17%
•New Items Proposed for Inclusion
New Staff Requests - Full Time (Attachment # 6)275,900
Related Gapping (Attachment # 6)(137,400)
Office Equipment / Furniture for new staff 10,000
Reduction of Contract Nursing to partially offset Part Time (16,000)
132,500
New Staff Requests - Part Time (Attachment # 6)145,300
Non-Recurring P/T Funded from Capital (54,700)
Total New Staff Requests 223,100 0.79%
Central York Fire - Inflationary Factors 320,700 1.13%
Central York Fire - New Shift 612,200 2.16%
Central York Fire - New Shift Gapping (165,500) (0.58%)
Increased Contributions to "Cash to Capital" (for R & R)285,000 1.00%
Library Operational Funding 189,800 0.67%
All Other New Items:
- Salary Equity Review provision (net) 80,000 0.28%
- Additional funding for Heritage / Museum 50,000 0.18%
- New Communications Channels 17,500 0.06%
- Support for Environmental Programs 17,000 0.06%
- One-time funding of Hillary House Anniversary Celebration 10,000 0.04%
- Addition of Event Sponsorship 2,000 0.01%
- Decrease in Advertising spending (10,000) (0.04%)
- Increase in Rental Revenue - 215 Industrial Pkwy (147,400) (0.52%)
(new contract - 12 months Rental plus Repair Contribution = $156,900)19,100 0.08%
Total New Items 1,484,400 5.22%
2,362,500 8.31%
•From Tax Stabilization Reserve (2011 support of Fire Increase)(540,800) (1.90%)
Total Net Budget Increase, before growth tax revenues $1,821,700 6.41%
•Growth Tax Revenue From New Assessment (745,000) (2.62%)
Net Deficit / Tax Funding Increase $1,076,700 3.79%
C h a n g e
(F a v o u r a b l e ) / U n F a v o u r a b l e
Town of Aurora Attachment # 6
2011 Operating Budget ImpactsConverted and New Positions in 2011 Budget
Heads
Full Time Compliment Base:
Full-Time Approved Compliment (as stated in the 2010 Budget Report)191
Delete: 2 Full-Time Positions - double counted in error in the 2010 Report (2)
Add: Full-Time Position created from 2 Part-Time Receptionists 1
Add: Full-Time Position created from 2 Seasonal Workers 1
191
2011 Budget
FULL-Time Staffing
Accessibility Advisor - Conversion from Contract to Full-Time 13,400$
1 1
Records Management Clerk - previously approved, unfunded in 2010 52,400 1 -
Gap to June 1 Hire Date (21,800)$ 1
I.E.S. Secretary / Clerk - Conversion from Contract to Full Time 6,570
1 1
Building Dept Zoning Examiner Conversion from Contract to Full Time 32,200
1 1
No Tax Impact - Funded from Building Fees (32,200) 1
By-Law Enforcement Officer - New Contract Position 85,000 2 -
Gap to June 1 Hire Date (42,400) 2
Mgr of Customer Service - Short Term Internal Transfer / Contract Backfill 111,700 2 -
Gap to June 1 Hire Date (55,000) 2
I.T. New Full-time Applications Support Specialist 79,165 2 1
Gap to July 1 Hire Date (40,000) 2
380,435$ (191,400)$
Net Full-Time 189,035$ 195
PART-Time Staffing
Parks & Recreation Services:
Integration Support Workers 19,120$
Aurora Senior Centre General Reception 21,025
Facility Receptionist/Registration Clerk 12,900
Seasonal Parks Serviceperson 27,995
Parks Summer Student 9,580
90,620$ 3
I E S. GIS Technician (one year non-recurring)54,730 3
No Tax Impact - Funded from Capital Projects (54,730) 3
145,350$ (54,730)$
Net Part-Time 90,620$
Total Net 525,785 (246,130) 279,655$
Reconciliation to Attachment # 5 Gross Cost Offsets
1 Base Budget:
Accessibility Advisor - Conversion from Contract to Full-Time 13,400 - ( Conversion )
Records Management Clerk - previously approved, unfunded in 2010 52,400 (21,800) ( Previously Approved )
I.E.S. Secretary / Clerk - Conversion from Contract to Full Time 6,570 - ( Conversion )
Building Dept Zoning Examiner Conversion from Contract to Full Time 32,200 (32,200) ( Conversion )
Total Base Budget Movement (rounded)104,600 (54,000) to Attachment # 5
2 New Full-Time
By-Law Enforcement Officer - New Contract Position 85,000 (42,400) ( Contract )
Mgr of Customer Service - Short Term Internal Transfer / Contract Backfill 111,700 (55,000) ( Contract )
I.T. Applications Support Specialist 79,165 (40,000) ( New F/T )
Total Full-Time (rounded)275,900 (137,400) to Attachment # 5
3 New Part-Time
Parks & Recreation Services 90,620 -
I E S. GIS Technician (one year non-recurring)54,730 (54,730)
Total New Part-Time (rounded)145,300 (54,700) to Attachment # 5
(at the time of the CUPE Agreement ratification)
D o l l a r s
2011 Base Full-Time Compliment
ATTACHMENT # 7
Town of Aurora2011 Capital Budget by Category & Project
Page Proj
Ref #
REPAIR & REPLACEMENT PROJECTS
16-1 73132 Upgrade Machell Park Electrical Services & Pathway Lighting Parks & Rec 100,000 - (100,000)
16-3 42022 Wastewater Infrastructure Rehabilitation Program I.E.S.1,740,000 (1,160,000) (580,000)
16-5 12002 Accessibility Committee C.L.S.50,000 - (50,000)
16-9 12020 Town of Aurora Website C.A.O 90,000 - (90,000)
16-11 43029 Structural Watermain Relining Program I.E.S.350,000 - (350,000)
16-13 73121 Fleury Park Pathway Lighting Parks & Rec 80,000 - (80,000)
16-17 72115 Reconstruction of Retaining Wall and Asphalt ACC I.E.S.75,000 - (75,000)
16-23 73144 Town Park Washroom Parks & Rec 15,000 - (15,000)
16-25 42041 SWM Systems Retrofit SW2 I.E.S.1,000,000 (783,400) (216,600)
16-27 34150 Replace Loader #41 Fleet Mgnt 180,000 - (180,000)
16-29 34152 Replace Dump Truck and Plow Fleet Mgnt 190,000 - (190,000)
16-31 73117 Parks Pathway System Parks & Rec 100,000 - (100,000)
16-33 14047 Computer & Related Infrastructure Evergreening C.F.S.57,600 - (57,600)
16-35 31048 Reconstruction - Spruce St., Keystone Ct., Walton Dr. (part)I.E.S.1,001,115 - (1,001,115)
16-37 31050 Reconstruction - Engelhard Dr., Furbacher to Vandorf I.E.S.778,670 - (778,670)
16-39 34149 Replace Water Van #9 Fleet Mgnt 30,000 - (30,000)
16-41 34153 Replace Air Compressor #51 Fleet Mgnt 10,000 - (10,000)
16-43 72124 Ice Re-surfacer #593 I.E.S.85,000 - (85,000)
16-45 31061 Reconstruction - Berczy St. & Metcalf (Edward to Berzy)I.E.S.942,911 - (942,911)
16-47 31077 Reconstruction - Irwin Avenue I.E.S.561,019 - (561,019)
16-57 24007 Automated Business Process Building/By-law 50,000 - (50,000)
16-59 72063 Council Chambers Digital I.E.S.50,000 - (50,000)
16-63 71064 Replace 1/2 Tonne Truck # 208 Fleet Mgnt 30,000 - (30,000)
16-67 72116 Library Carpet I.E.S.50,000 - (50,000)
(new)31104 Design - Glass Drive I.E.S.94,220 - (94,220)
16-75 34151 Replace Asphalt Roller #86 Fleet Mgnt 15,000 - (15,000)
16-77 34154 Replace Diesel Powered Steam Power Wash System #54 Fleet Mgnt 15,000 - (15,000)
16-79 71062 Replace Aerator #233 Fleet Mgnt 10,000 - (10,000)
16-85 42043 Haida Dr., McDonald Dr. & Seaton Dr I.E.S.157,121 - (157,121)
(new)73114 Lambert Willson Washroom Building Parks & Rec 200,000 - (200,000)
8,107,656 (1,943,400) (6,164,256)
GROWTH & NEW PROJECTS
17-1 73143 Maximilian Kolbe Artificial Turf Parks & Rec 1,000,000 - (1,000,000)
17-3 31047 Asset Management I.E.S.500,000 - (500,000)
17-5 31056 Bloomington (Bathurst to Yonge) Sidewalk/ Bikeway/Lighting I.E.S.775,129 - (775,129)
17-9 34628 Sidewalk Extension I.E.S.314,241 - (314,241)
17-11 73133 David English Park Parks & Rec 250,000 - (250,000)
17-13 73094 New Park Picnic Tables/ Trash Parks & Rec 60,000 - (60,000)
17-15 14053 Fibre Optic Infrastructure C.F.S.60,000 - (60,000)
17-21 71061 Trails Maintenance Utility Vehicle Fleet Mgnt 35,000 - (35,000)
17-23 14049 E-mail Archiving Solution and Back-up Enhancements C.F.S.15,000 - (15,000)
17-25 73085 Arboretum Development Parks & Rec 100,000 - (100,000)
17-27 73074 Wellington Street East Urban Design Features/ Landscaping Parks & Rec 500,000 (166,667) (333,333)
17-29 34142 New Sidewalk Tractor Fleet Mgnt 60,000 - (60,000)
17-31 73119 Street Tree Planting Contract Parks & Rec 175,000 - (175,000)
17-33 24008 1/2 Tonne Hybrid Truck for By-law Fleet Mgnt 35,000 - (35,000)
17-37 74004 Architectural Study - Youth Parks & Rec 50,000 - (50,000)
3,929,370 (166,667) (3,762,703)
MAJOR STUDIES & OTHER RECURRING PROJECTS
18-1 12015 Town of Aurora Strategic Plan (every five years)C.A.O 80,000 - (80,000)
18-3 42049 Stormwater Management Master Plan (one-time only)I.E.S. 100,000 - (100,000)
18-5 34513 Update Master Transportation Study (every seven years)I.E.S. 100,000 - (100,000)
18-7 81004 Update of the Zoning Bylaw (one-time only)Planning 100,000 - (100,000)
18-9 81003 Heritage District Study/ Plan (one time only)Planning 60,000 - (60,000)
18-11 73134 Parks/Trails Signage Strategy Study & Implementation (1-time)Parks & Rec 50,000 - (50,000)
18-15 73131 Parks Maintenance Standards Study (every seven years)Parks & Rec 40,000 - (40,000)
530,000 - (530,000)
12,567,026 (2,110,067) (10,456,959)
Reserve
FundingDescription Dept
Total
Cost
Outside
Funding
Town of Aurora
2011 Budget - Out Year Pressures (2012 to 2014)
$,000's2012
2011 Tax Levy Requirement (as of April 5)$ 29,459.9
2012 Outlook Pressures Include
- Increased Contribution to Capital (1.5% of Levy)$ 441.9
- Staff Additions 332.8
- Annualizing the 2011 Gapping 159.2
- Other Personnel Costs 884.5
- Reduced Reliance on Reserves 1,026.2
- Reduced OMB Hearing Costs (250.0)
- Indexed Energy Costs 130.5
- Library & Fire Services Inflationary Growth 360.7
- Other Items Increases / ( Reductions )(343.0)
Total Pressure before Growth 2,742.8
Total Required Tax Levy $ 32,202.7
Available Levy Funding:
Prior Year Tax Levy $ 29,459.9
Current Assessment Growth (2.0 %) 589.2 30,049.1
Tax Levy Deficit $ 2,153.6 7.17 %
2013
2012 Tax Levy Requirement $ 32,202.7
2013 Outlook Pressures Include
- Increased Contribution to Capital (1.5% of Levy)$ 483.0
- Youth Centre: + 1.5 FTE 160.0
- Other Personnel Costs 689.1
- Reduced Reliance on Reserves 659.8
- Indexed Energy Costs 139.0
- Library & Fire Services Inflationary Growth 267.3
- Other Items Increases / ( Reductions )(487.5)
Total Pressure before Growth 1,910.8
Total Required Tax Levy $ 34,113.5
Available Levy Funding:
Prior Year Tax Levy $ 32,202.7
Current Assessment Growth (2.25 %) 724.6 32,927.3
Tax Levy Deficit $ 1,186.2 3.60 %
2014
2013 Tax Levy Requirement $ 34,113.5
2014 Outlook Pressures Include
- Increased Contribution to Capital (1.5% of Levy)$ 511.7
- Personnel Costs 661.7
- Increased Reliance on Reserves (excl Election)(127.5)
- Indexed Energy Costs 129.0
- Library & Fire Services Inflationary Growth 276.6
- Other Items Increases / ( Reductions )306.9
Total Pressure before Growth 1,758.4
Total Required Tax Levy $ 35,871.9
Available Levy Funding:
Prior Year Tax Levy $ 34,113.5
Current Assessment Growth (2.9 %) 989.3 35,102.8
Tax Levy Deficit $ 769.1 2.19 %
Attachment # 8
Town of Aurora Attachment # 9
2011 RESERVES & RESERVE FUNDS - Estimate
Operating & Capital Budget Impacts
Interest Other
INFRASTRUCTURE SUSTAINABILITY - Tax Rate Funded
(See next page for Detail)4,570.1 97.6 4,156.8 (3,537.2) 5,287.2
INFRASTRUCTURE SUSTAINABILITY - Water rate Funded
(See next page for Detail)188.6 12.0 3,401.0 (2,578.9) 1,022.7
SPECIAL PURPOSES
Working Fund 2,152.8 43.1 - - 2,195.9
Future Legal 294.1 3.4 - (250.0) 47.5
Election Surplus 54.0 1.7 60.0 - 115.7
Insurance 273.8 5.5 - - 279.3
Zoning Bylaw Review 18.6 0.2 - (18.6) 0.2
Engineering 3,341.0 57.1 - (975.0) 2,423.1
Parks Master Plan 681.4 12.7 - (90.0) 604.1
Debt Deferral - Library (2,352.8) (85.4) 280.0 - (2,158.2)
Winter Maintenance 84.1 1.7 - - 85.8
Workers Compensation 757.0 14.5 - (65.0) 706.5
Dev/Sale Of Municipal Lands (1,242.0) (36.1) 1,047.0 - (231.2)
Library Managed R&R 491.6 10.7 85.0 - 587.2
Church Street School 1.3 0.0 - - 1.3
Accessibility Advisory Committee 87.7 1.2 - (51.5) 37.4
Whitwell Donation 135.2 2.7 - - 137.9
Landscape Fee 672.0 11.4 34.2 (236.2) 481.4
Allowance For Bad Debts 763.7 15.3 - - 779.0
Library Donation & Bequests 29.0 0.6 - - 29.6
Parks & Rec Sponsorship 5.0 0.1 - - 5.1
Tax Rate Stabilization 268.1 4.5 624.0 (710.8) 185.8
Arts & Culture 53.3 1.0 - (10.0) 44.3
Heron Annuity 45.5 0.9 - - 46.4
Cash In Lieu Of Parkland 11,645.3 230.7 - (219.7) 11,656.3
Cash In Lieu Of Parking 2.8 0.1 - - 2.8
War Memorial 3.2 0.1 - - 3.3
Building Department - Bill 124 2,629.8 44.3 - (829.2) 1,844.9
Fire Service Training 102.2 2.0 - - 104.2
Growth & New Capital Reserve - 2.8 405.5 (128.5) 279.8
Studies & Other Capital Reserve - 0.3 250.0 (221.4) 28.9
20,997.8 346.8 2,785.6 (3,805.9) 20,324.4
AT COUNCIL'S DISCRETION
Council Discretion 1,292.1 22.6 - - 1,314.7
Aurora Hydro Sale 32,238.9 644.8 - (600.0) 32,283.7
33,531.0 667.4 - (600.0) 33,598.4
DEVELOPMENT CHARGES
General Government (525.3) (21.3) 120.5 (278.8) (704.8)
Fire Services 1,059.7 18.4 66.3 (341.6) 802.8
Parks Development & Facilities (2,925.8) (115.2) 1,103.2 (1,648.4) (3,586.2)
Indoor Recreation (608.4) (19.1) 2,246.6 (1,876.3) (257.2)
Library 1,700.8 36.2 496.4 (280.0) 1,953.3
I.E.S. Administration & Fleet 2,834.7 57.6 149.8 (60.0) 2,982.1
Roads & Related Infrastructure 2,018.2 37.6 766.4 (1,040.0) 1,782.3
Water System (310.6) (5.5) 614.7 - 298.6
Storm Sewer System
3,243.3 (11.2) 5,563.8 (5,525.1) 3,270.8
* Other Revenue reflects transfers identified in the Operating and Water & Sewer Budget, estimates of external
revenues (DC's) and includes the returns to Reserves identified in CFS11-008 - Capital Closure Report
Balance
Dec. 31,
2010
Est Balance
Dec. 31,
2011
Revenue
Shown in $,000's Expenses
Town of Aurora Continuation of Attachment #9
2011 RESERVES & RESERVE FUNDS - Estimate
Operating & Capital Budget Impacts
Interest Other
INFRASTRUCTURE SUSTAINABILITY DETAIL:
Tax Supported
Municipal Capital 3,276.8 66.9 134.8 - 3,478.4
Repair & Replacement Capital Reserve - 10.6 2,554.5 (1,493.7) 1,071.4
Equipment/Fleet 74.3 1.6 6.5 - 82.3
I.E.S. Infrastructure Management 4.7 0.1 - - 4.8
Bayview/Wellington Laneways 28.1 0.6 - - 28.6
Federal Gas Tax (Obligatory)681.9 7.8 1,461.0 (2,043.6) 107.1
Beavertop 96.3 1.9 - - 98.3
Municipal Road Infrastructure 408.0 8.2 - - 416.1
4,570.1 97.6 4,156.8 (3,537.3) 5,287.2
User (Water) Rate Supported
Storm Sewers 1,065.0 33.0 1,484.2 (316.6) 2,265.6
Water/Wastewater (1,027.0) (24.0) 1,911.7 (2,262.3) (1,401.6)
Siphon Annuity PRINCIPAL 33.6 0.7 - - 34.3
Siphon Annuity INTEREST 7.6 0.2 - - 7.8
Ballymore Pumping Station 87.2 1.8 2.5 - 91.5
Bayview Pumping Station 22.2 0.5 2.5 - 25.2
188.6 12.0 3,401.0 (2,578.9) 1,022.7
Shown in $,000's
Balance
Dec. 31,
2010
Revenue Expenses
Est Balance
Dec. 31,
2011
Town of Aurora Attachment # 102011 Operating BudgetTax Rate and Assessment Statistics
2006 2011
Commercial Industrial/Other
from a 'bedroom community' are working
Unweighted Assessment Makeup - 2006 and 2011
Recent History - Sources of Town Tax Revenue
History of Tax Rate Changes
(3.4% Each Year - 1991 to 2011 gives the same tax bill for 2011)
Conclusion: Efforts to grow employment sectors and rebalance
Residential
"Rebalancing Our Community"
0
0.01
0.02
0.03
0.04
0.05
0.06
0.07
0.08
0.09
0.1
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
84.4%
84.7%
84.9%
85.2%
85.1%
86.3%
12.5%
12.1%
11.7%
11.3%
11.4%
10.2%
3.1%
3.2%
3.4%
3.4%
3.5%
3.5%
75%80%85%90%95%100%
2011
2010
2009
2008
2007
2006
85.97%
11.36%2.67%
87.98%
3.03%8.99%
Residential
Commercial
Industrial &
Other