2012 Final Operating and Capital Budgets
COUNCIL REPORT No. CFS12-006 SUBJECT: 2012 Operating and Capital Budgets
FROM: Dan Elliott, Director of Corporate & Financial Services DATE: February 14, 2012 RECOMMENDATIONS
a) THAT the 2012 Operating Budget summarized in Schedule 2 which reflects all
revisions recommended for approval by Budget Committee, resulting in a total
tax levy of $31,515,900, and a total expenditure plan of $49,774,900, and a 2.42% tax bill increase when combined with the regional and education shares of the tax bill , be approved; and
b) THAT the 2012 Capital Budget for Repair and Replacement of existing
infrastructure totalling $8,500,100 as listed in Schedule 6, which reflects all
revisions recommended for approval by Budget Committee, be approved; and
c) THAT the 2012 Capital Budget for Growth and New Capital totalling $13,205,700, as listed in Schedule 7, which reflects all revisions recommended
for approval by Budget Committee, be approved; and
d) THAT the 2012 Capital Budget for Studies and Other Projects totalling $546,700
as listed in Schedule 8, which reflects all revisions recommended for approval by Budget Committee, be approved; and
e) THAT the Town’s full-time staff complement be increased by 5 to 199
(excluding Library Board and York Central Fire staff) as presented in Schedule
5 and funded in the 2012 Operating Budget; and
f) THAT staff prepare the necessary by-law for adoption by Council to set 2012 tax rates and payment dates.
PURPOSE OF THE REPORT
To present for formal adoption the 2012 Operating and Capital Budgets as recommended for approval by the Budget Committee on January 23, 2012.
TOWN OF AURORA
February 14, 2012 - 2 - Report No. CFS12-006 BACKGROUND
2012 Budget had many challenges from the outset. Budget preparations for 2012 were initiated by Council on July 12, 2011. The 2012 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 of community, and legislative changes;
• Enhance the resiliency and capacity of the organization to respond to future
challenges and change.
Key issues anticipated for 2012 budget:
i) Weakened Economy: Difficult economic times result in taxpayers and Council expecting strong value for dollar. Despite the weakened economy, the Town’s assessment base still grew by 2.07% for the 2012 taxation year, compared to 2.7% for 2011. This reduced growth will somewhat limit the Town’s ability to accommodate this growth and inflation without tax increases.
ii) Increased Costs for Fire Services: Nearly 25% of the 2011 Aurora tax levy funded the fire and emergency services provided by Central York Fire Services (CYFS). For 2012, Aurora’s cost component increased by 9.8%, mainly due to 2012 being the first full year of operation of the new 24 hour coverage crew to meet the service needs of our growing community. The new crew is located in and serves the Town
of Aurora. Fire Services costs are shared proportionately with our partner in the CYFS, Newmarket.
iii) Benefits and salaries costs: Tax rate pressure was expected to arise from existing staffing and benefits costs. This base budget item includes a provision for cost of living adjustments (COLA) of 2.5% effective April 1, 2012 to the entire compensation
grid of the Town, except Fire Services administered by Newmarket. Increased mandated employer share of pension contributions, and the annualization of new positions added in the 2011 budget have also adversely affected our base budget.
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
February 14, 2012 - 3 - Report No. CFS12-006 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) Requirement to Increase Reserve Contributions for Infrastructure Sustainability: Reserve funds established for infrastructure sustainability purposes have been relied upon continually for many years, without sustainable contributions to keep them replenished. Excluding land, the Town owns nearly $400 million of assets
which are depreciating over time, leading to requirements for major repairs,
refurbishment or replacement. Relative to the asset inventory, the reserve funds are nearing depletion at about 1% of asset value. The current state of these reserves places pressure on the 2012 budgets in particular, as there exists limited available sources of funding for infrastructure sustainability projects during 2012 and beyond.
In June 2011, Council received a ten year capital forecast and funding
recommendations, which demonstrated a need to increase our annual contributions to these reserves by 1% of tax levy or more for at least the next ten years. The 2012 budget reflects this 1% tax rate pressure.
vi) Water Bill costs include items which should be on the Tax Bill: Arising from Council
discussions throughout the year, staff reviewed allocations of overheads and staff time which are made from the operating fund to the water and sewer budget for rate recovery. Arising from this detailed review, a significant reduction in the overall charge to water from the tax budget is being proposed. A corresponding savings occurs in the water budget.
In response to these anticipated pressures, all department heads were asked to submit budgets which reduced non-personnel expenses by 1%, limited new hires, and increased non-taxation revenues of fees and charges by 2% where possible. The Draft Budget as presented was reviewed and amended by Budget Committee.
On November 7, 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 $1,861,800, which if the entire deficit were to be funded through increased taxation, would equate to a tax rate increase of 6.20%. Throughout the months of November, December and January, the Budget Committee
deliberated the budget and made a number of changes. Those changes reduced the funding deficit by 23.1% to $1,432,700, reducing the effective tax rate increase to 4.77%. Schedule 1 details these changes.
February 14, 2012 - 4 - Report No. CFS12-006 On January 24, 2012, the Budget Committee approved the 2012 Operating and Capital Budgets for recommendation to Council. Schedule 2 shows the recommended 2012 Operating Budget Summary by Department Schedule 3’s Tax Rate Pressures Summary graphically provides general information on the
Base Budget for running today’s Aurora, and preparing for the future’s Aurora. Reviewing year-over-year changes in related groups assists in understanding the source of tax rate increase pressures, and Schedule 4 shows the Expenditure Pressures and Revenue
Changes which details the increases in the 2012 Budget from the 2011 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 as last year, 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 2012 Operating Budget provides an increase in total expenditures of $1,677,700 or 5.58%, tax pressure change from $48,097,200 in 2011 to $49,774,900 in 2012. $18,991,100 or 38.2% of these total expenditures are for direct personnel related costs.
The Operating Budget includes a decrease in non-taxation revenues of $378,300 or a 1.26% tax pressure change from $18,637,300 in 2011 to $18,259,000 in 2012, summarized
as follows:
Non-Tax Revenues Changes:
2011 Budget 2012 Budget Change
fav / (unfav)
Percent Tax Pressure Change
Fees, Fines & Charges 10,531,900 10,990,600 458,700 1.53%
Federal Gas Tax Funding 1,461,000 1,461,000 0 0 %
Investment Income 1,840,000 1,700,000 (140,000) (0.47%)
Transfers in from Reserves 4,804,400 4,107,400 (697,000) (2.32%)
Total Non-Tax Revenue 18,637,300 18,259,000 378,300 (1.26%)
February 14, 2012 - 5 - Report No. CFS12-006 Taxation revenue has been budgeted to increase by $2,056,000. 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 2.07% change in tax pressure, with $623,300 of additional taxation revenue. The $1,432,700 balance of the increase in
taxation revenue will be generated by the 4.77% tax rate increase on all properties.
Town share of the tax bill to increase by 4.77%
To achieve a tax rate increase of 4.77% 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 4.77% tax rate increase, or $1,432,700 deficit, is broken down into the following elements:
Increase Amount Tax Rate Pressure
Running Today’s Town of Aurora
Town Provided Services
(includes accommodating growth and inflation) Current Staffing Cost Increases $ 665,200 2.21%
Impact of last year’s added staff 61,800 0.21% Conversions of contract staffing to full-time 246,300 0.82%
Changes in contract staffing – one net addition 54,700 0.18%
Staff related costs pressures 1,028,000 3.42% Net expenditure reductions/non-tax revenue increases (864,300) (2.88%)
$165,700 0.54%
Fire & Emergency Services – net cost increase 974,800 3.24%
Library Services – net cost increase 208,000 0.69% Less: Growth taxes from new properties (623,300) (2.07%)
Tax Pressures of Running Today’s Aurora $723,200 2.41%
Preparing for the Future Aurora Additional contribution to reserves for maintaining our
infrastructure assets 300,500 1.00%
Net Revenue Increase $1,023,700 3.41%
Transfer of costs from Water Bills
Costs previously paid by water bills, not paid by tax 409,000 1.36%
Net Tax Rate Increase $1,432,700 4.77%
A graphical presentation of the Tax Rate Increases is set out in Schedule 3, with further detail in Schedule 4.
February 14, 2012 - 6 - Report No. CFS12-006 Running Today’s Town of Aurora
Running Today’s Town of Aurora requires a modest inflationary tax increase. Town services are delivered in Aurora through the corporate administrative budget. In
additional to the directly controlled service departments, the Town makes payment to
Newmarket for the provision of Fire & Emergency Services for the shared and jointly managed Central York Fire Services budget, and a payment to the Aurora Library Board for the provision of library services.
The Town experiences inflation in all of its operating, capital and utility services budgets.
Staffing and related benefits is a significant component of the town’s expenditures. Pressures include inflationary wage adjustments, significant increases in the costs of existing pension and benefits plans (without enhancement to the plans), as well as bringing on additional staff necessary to meet the service needs of our expanding community
facilities, population and the associated volume of activities. The 2012 budget provides for
the conversion to full time employment status of four positions which are currently staffed with temporary contract staff. One net new position is added by way of one new contract staff position. The total staffing related tax pressure in 2012 is 3.42%.
All departments were challenged to accommodate these personnel cost pressures, yet
maintain our existing service levels by actually reducing non-personnel expenses by at least 1%, while also reviewing revenue fees and volumetric estimates for non-tax revenues. The net impact of these reviews on the overall Town controlled budget was net cost reduction of $864,300 or 2.88%, bringing the tax impact of the Town’s administered
department costs to only 0.54%, without the benefit of any new tax revenue from the new
properties driving the growth pressures.
Four different factors affected costs of Emergency Services totalling 3.24%
Share of the Budget: Under the joint services agreement between Newmarket and Aurora,
the operating costs of CYFS are shared on a proportional basis, using three factors
combined: share of call volume, share of combined population, share of combined assessment values. For 2012, Aurora’s proportionate share increased from 39.49% to 40.73% of the CYFS operating budget approved by the Joint Council Committee. This share increase adds $229,800 to Aurora’s operating budget.
Partial funding of new crew in 2011: The 2011 budget did not budget costs for the full year
of the new crew added in 2011, resulting in an additional $165,500 impact to Aurora in 2012.
Inflation and growth pressures: The Fire & Emergency Services budget is also affected by inflation, salary and benefits pressures. The Joint Council Committee for Central York Fire
Services approved a 2012 operating budget which was 6.38% higher than the 2011
February 14, 2012 - 7 - Report No. CFS12-006
approved budget. This year’s approved budget adds $478,600 to the Aurora budget, part of which is the above noted $165,500, leaving $305,600 being inflationary and growth costs pressures.
As part of the budget review process it was agreed with each municipality that snow plowing of each local fire hall would be the responsibility of the respective area municipality.
Such service could be provided internally or by way of a third party contract. For Aurora, our Parks & Recreation Services has agreed to provide this service for an annual fee of $6,000. This cost to Fire & Emergency Services is off-set in Aurora by a new revenue included in the Parks & Recreation Services budget.
Planned phase-in of costs of 2011’s new crew: In 2011, Aurora drew from our Stabilization
Reserve to cushion the impacts of the significant tax rate pressures created by the new full-time additional crew. It was anticipated that such draw from Stabilization would be about halved for 2012, and reduced to zero for 2013, effectively phasing in the new crew over three years. The 2012 recommended draw is in the amount $280,400, a reduction of $260,400 from the prior year.
Combined, these four factors added a total of $974,800 or 3.24% to the tax rate pressures.
Library Services funding increases by 7.0% from 2011, adding 0.69% to tax pressure
The Library Board brought forward a budget funding requisition of $3,199,700, being $208,000 or 6.9% 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 Library requisition included funding required for a new staff position. The net result is an increase in Library Funding over 2011 which results in a 0.69% tax rate pressure.
Growth Tax Revenues – 2.07% tax rate pressure relief from taxes from new development
During the course of 2011, new construction and other development activities have resulted in new assessment being added to the community. This new growth represents an estimated 2.11% growth in tax revenues to the Town for 2012, or $623,300. 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 2.07%.
Described above, the total costs to run Aurora today have increased by $723,200, requiring a tax rate increase of 2.41%.
Preparing for the Future Aurora
Increased Contributions to Capital: 1.0% tax rate pressure
In June, 2011, Council received for information a 10 Year Capital Investment Plan. This Plan outlined expected and required capital investments separately for repair and replacement of existing infrastructure, investment in new infrastructure to meet the needs of growth of the community, as well as investment in major studies or other projects needed
from time to time by the Town. The 10 Year Plan demonstrated that the existing reserves
February 14, 2012 - 8 - Report No. CFS12-006 for infrastructure renewal require annual increases to the tax sourced contributions. The Plan outlined a 1% of tax levy increase annually for 10 years should bring the annual contribution to a sustainable level for years beyond this.
To improve the accountability for managing scarce capital funding, each asset manager has be internally apportioned a prorate share of the scarce funding. This ensures that only
assets at risk of impacting community service levels are brought forward for capital renewal funding.
Contributions To: 2011 Increase 2012
Repair & Replacement 2,554,600 300,500 2,855,100
Growth & New 405,500 - 0 - 405,500
Studies & Other 250,000 - 0 - 250,000
Total 3,210,100 300,500 3,510,600
Transfer of Costs from Water Bills
Arising for the Council requested review of Town administrative charges to and from the water budget, a total of $293,000 previously charged to water is no longer supported by staff. In addition, water used by our Parks Operations group for field irrigation and winter ice making was previously not billed to the tax operating budget. This amount has been determined to be $116,000. The total of these changes results in a $409,000 increase in
tax funding required, and results in a tax rate pressure of 1.36%. A corresponding savings occurs in the water budget. All other facilities operated by the Town were confirmed as being metered and billed for water, and paid by the tax budget.
Overall, the 2012 Operating Budget requires an additional $1,432,700 to be raised from the
tax levy. This represents a 4.77% tax rate increase.
3-YEAR OPERATING BUDGET OUTLOOK
As part of the 2012 Operating Budget process, each department was asked to identify any items of note which are expected to have an operating impact in the 2013, 2014 or 2015
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 Schedule 10. 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.
February 14, 2012 - 9 - Report No. CFS12-006
Tax Rate Pressure Forecast
4.77%
2.10%
2.20%
7.30%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
2012 2013 2014 2015
Key pressures in 2013 which will be evaluated during 2012 include contributions to a reserve to fund expected removal and replacement of ash trees killed by the Emerald Ashborer Beetle, increased contributions to infrastructure reserves, a final phase-in of the
costs of the new fire crew added in 2011, as well as the onset of operating costs of a new youth centre which is expected to open in 2013. The year is also expected to see a drop in Planning Application Fees as the work on the 2C lands around St. John’s Sideroad and Leslie Street begins to move past the planning stages and into the construction phases. Building permit revenues do not impact tax rates due to regulations from the Province.
CAPITAL BUDGETS For 2012, the capital budget has been presented in 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 - 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 driven by asset need rather than impact on taxes. A number of projects have been noted in the schedules as “approved subject to further report from staff”. These
projects have been approved in principle, yet Council has asked staff to provide additional
information prior to any financial commitment for the project.
February 14, 2012 - 10 - Report No. CFS12-006 Repair and Replacement Infrastructure Projects - $8.5 million recommended for
investment in existing infrastructure
The proposed Repair and Replacement Capital Budget for 2012 represents a gross cost of $8,500,100, funded mainly 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 the reconstruction of Vandorf Sideroad, Hunters Glen Road and Centre Street are planned for design work to be done in 2012, with construction to be considered in the 2013 budget process. Management has confirmed they have the resource capacity to deliver the proposed capital 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. Schedule 6 outlines the recommended Repair and Replacement Capital program by project.
Growth and Other New Infrastructure Projects - $13.2 million investment for new
capital additions
The proposed Growth and New Capital Budget represents a gross cost of $13,205,700, funded mainly (42%) from development charges of $5,511,207, with the remaining
$7,694,493 to be funded from town reserves. This capital program includes funding for the
servicing of 15059 Leslie Street. Other significant projects include the site selection and construction of a new snow storage facility, as well as active recreational facilities at Stewart Burnett Community Park.
Schedule 7 outlines the recommended Growth and New Capital program for 2012.
Major Studies and Other Projects- strategic investments proposed at $546,700
The proposed Major Studies Capital Budget represents a gross cost of $546,700, fully funded from town reserves. Studies and projects for this year include developing a community improvement plan for the downtown area, updating the Town’s road salt management plan, completing an inventory and condition assessment of all retaining walls
owned by the Town, and developing an Economic Development Strategy for attracting and retaining employers for Aurora, along with some other smaller items.
Schedule 8 outlines the recommended Major Studies and Other Projects program for 2012.
Ten Year Capital Plan and financial forecast is continuously updated
In June 2011, staff presented a consolidated 10 year capital plan and funding proposals for review. This plan is continuously updated and used by the managers responsible for the condition and renewal of our existing assets and planning our future asset investments. The latest 10 year plan will be presented to the new Finance Committee of Council prior to the summer recess of 2012 for review prior to the 2013 budget process begins. The June
2011 version is available for public reference on the Town’s website.
February 14, 2012 - 11 - Report No. CFS12-006
2012 BUDGET RECOMMENDATION
Overall, the Budget Committee recommends a 2012 Operating Budget which presents a proposed operational services bundle requiring an additional $1,432,700 to be raised from the tax levy. This represents a 4.77% tax rate increase to fund new and existing services
and initiatives. The Committee also recommends the adoption of three capital budgets,
totalling $22,252,500.
Residential tax bill Impacts can be quantified.
The 2012 Draft Operating Budget proposes a 4.77% tax rate increase on the Town portion
only of the tax billing. This year’s 4.77% increase applies to all classes of property, but only
to the Town share of the 2011 tax billing. For reference, Schedule 11 outlines graphically the Aurora tax rate changes since 1991, and changes to our assessment base in the last five years.
For 2012, the Region of York has approved a net effective tax rate increase of 1.82%,
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 2012, the 2011 education rate of 0.231% has been reduced to 0.221% 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 estimate the effective taxpayer
impact to be a 2.42% increase on their overall residential tax billing. This increase applies
to properties which experienced the average reassessment phase-in change of 1.39% from 2011 to 2012 assessment value. Those properties with higher reassessment change will experience tax increases higher than 2.42%, while those with lower changes will see lower tax increases.
Budget Binder of details to be reissued
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 to budgets and updates to 2011 actuals and will be circulated to all existing binder holders. 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.
February 14, 2012 - 12 - Report No. CFS12-006
CONCLUSIONS
In order to fund the needs of the Town in 2012, the total 2012 Budget requires an increase in tax levy from 2011 of $1,432,700 for a total Municipal Tax Levy of $31,515,900. This results in a tax rate increase of 4.77%. The Committee also recommends the adoption of three capital budgets, totalling $22,252,500. The Water, Wastewater and Stormwater utility services budgets and rates will be considered under a separate report on tonight’s agenda.
ATTACHMENTS
Schedule # 1 – Budget Committee Changes made to Draft Budget
Schedule # 2 – 2012 Operating Budget – Summary by Department Schedule # 3 – Graphic Tax Rate Pressures Summary Schedule # 4 – Detail of Expenditure Pressures and Revenue Changes Schedule # 5 –Staff Complement Changes
Schedule # 6 – 2012 Repair & Replacement Capital Program
Schedule # 7 – 2012 Growth and Other Infrastructure Capital Program
Schedule # 8 – Studies and Other Capital Program Schedule # 9 – Reserve and Reserve Fund Schedule – Forecast 2012 Schedule # 10 – Operating Budget Outlook and Details 2012-2014
Schedule # 11 – Tax Rate Statistics PRE-SUBMISSION REVIEW Executive Leadership Team Meeting - Wednesday, February 8, 2012
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
Schedule 1Town of Aurora2012 Operating Budget
BUDGET COMMITTEE CHANGES
Residential Commercial
STARTING POINT - Proposed Budget Increase as of November 7 =6.20 % 2.91% 1.63%
1 Nov 28 CAO (8,500) 1,853,300 (0.03 %) 6.17 % 2.90% 1.63%
2 Nov 28 COUNCIL (3,000) 1,850,300 (0.01 %) 6.16 % 2.90% 1.63%
3 Nov 28 COUNCIL 1,800 1,852,100 - 6.16 % 2.90% 1.63%
4 Dec 5 FIRE 47,000 1,899,100 0.16 % 6.32 % 2.95% 1.66%
5 Dec 5 FIRE (15,700) 1,883,400 (0.05 %) 6.27 % 2.93% 1.65%
6 Dec 5 FIRE 6,000 1,889,400 0.02 % 6.29 % 2.94% 1.65%
7 Dec 5 P & R (6,000) 1,883,400 (0.02 %) 6.27 % 2.93% 1.65%
8 Dec 5 ALL Depts (139,500) 1,743,900 (0.47 %) 5.80 % 2.77% 1.56%
9 Dec 12 Taxation (34,100) 1,709,800 (0.11 %) 5.69 % 2.74% 1.54%
10 Dec 12 Taxation (30,000) 1,679,800 (0.10 %) 5.59 % 2.70% 1.52%
11 Dec 12 Corp R & E 3,500 1,683,300 0.01 % 5.60 % 2.70% 1.52%
12 Dec 12 Library (25,400) 1,657,900 (0.08 %) 5.52 % 2.68% 1.50%
13 Dec 12 Council 10,000 1,667,900 0.03 % 5.55 % 2.69% 1.51%
14 Jan 16 P & R (100,000) 1,567,900 (0.33 %) 5.22 % 2.58% 1.45%
15 Jan 16 CAO (10,000) 1,557,900 (0.04 %) 5.18 % 2.56% 1.44%
16 Jan 23 Corp R & E (125,200) 1,432,700 (0.41 %) 4.77 % 2.42% 1.36%
(429,100) (1.43 %)
Estimated
Tax Rate Share Weighted Share Weighted
Pressure of Tax Rate of Tax Rate
(from above)Tax Bill Pressure Tax Bill Pressure
4.77% 34.0 % 1.62% 19.1 % 0.91%
1.82% 44.0 % 0.80% 24.7 % 0.45%
0.00% 22.0 % 0.00% 56.2 % 0.00%
2.42% 1.36%
Delete inflationary provision of Cash to Cap
Town of Aurora
Region of York
COMMERCIALRESIDENTIAL CALCULATION OF
IMPACT ON
OVERALL TAX BILL
Education
Delay Funding of Beetle Reserve Contribution
Remove Funding for Smart Commute
Incorporate Actual Benefits Rates
Change in Assesment Growth from 2% to 2.12%
Increase in 'Payments in Lieu of Taxes'
Adjust Church St School Contract Indexing
Add Hillary House Anniversary (Yr 2)
Adjust Library Draw - Actual Benefits Rates
Add Parks Snow Clearing Revenue for Fire
JCC - Remove Local Snow Plowing (Contractor)
Add Aurora clearing local Fire Hall Snow
1,861,800
Decrease Council Expenses
Remove Employee Recognition Funding
Increase Education Grants
JCC - Increase Fire COLA Index
A D J U S T M E N T S
Effective Combined Tax Impact
R E S U L T S
Change to
Operating BudgetRef.
Running Revised
Budget
Increase
Date of
Decision
Impact on
Town Rate
Running Town
Rate
Pressure
I T E MDepartment
Town of Aurora Schedule 2
2012 Operating Budget
OPERATING BUDGET - SUMMARY BY DEPARTMENT
2011 2012 New 2012 TaxShown in $,000's Approved Base Items Recommended Dollar PressureBudgetBudgetfor 2012 Budget Change Change(adjusted) favourable / (unfavourable)
Gross Expenses
Council 670.4$ 610.5$ -$ 610.5$ 59.9$ 0.20 %
Chief Administrative Office 1,272.3 1,379.1 - 1,379.1 (106.8) (0.36 %)
Customer & Legislative Services 1,669.4 1,699.3 21.8 1,721.1 (51.7) (0.17 %)
Legal Services 1,068.5 830.9 - 830.9 237.6 0.79 %
Corporate & Financial Services 3,245.4 3,248.9 52.7 3,301.6 (56.2) (0.19 %)
Corporate Expenses 7,094.2 7,009.9 300.5 7,310.4 (216.2) (0.72 %)
Fire & Emergency Operations 7,625.4 7,285.8 712.4 7,998.2 (372.8) (1.24 %)
Planning & Development Services 1,557.0 1,650.7 - 1,650.7 (93.7) (0.31 %)
Building & By-law Services 2,790.0 2,982.9 101.3 3,084.2 (294.2) (0.98 %)
Infrastructure & Environmental Services 10,908.4 10,700.5 480.0 11,180.5 (272.1) (0.91 %)
Parks & Recreation 7,204.5 7,390.0 118.0 7,508.0 (303.5) (1.01 %)
Funding Provided for Library Operations 2,991.7 2,991.7 208.0 3,199.7 (208.0) (0.69 %)
Gross Expenditures 48,097.2$ 47,780.2$ 1,994.7$ 49,774.9$ (1,677.7)$ (5.58 %)
Gross Revenues
Council (14.1)$ (13.0)$ -$ (13.0)$ (1.1)$ (0.00 %)
Chief Administrative Office - - - - - -
Customer & Legislative Services (46.5) (47.0) - (47.0) 0.5 0.00 %
Legal Services (266.0) (17.0) - (17.0) (249.0) (0.83 %)
Corporate & Financial Services (139.0) (143.0) - (143.0) 4.0 0.01 %
Corporate Revenues (8,318.6) (8,231.6) 260.4 (7,971.2) (347.4) (1.16 %)
Fire & Emergency Operations (341.6) - - - (341.6) (1.14 %)
Planning & Development Services (1,193.1) (1,277.5) - (1,277.5) 84.4 0.28 %
Building & By-law Services (2,190.1) (2,409.1) - (2,409.1) 219.0 0.73 %
Infrastructure & Environmental Services (823.4) (894.9) - (894.9) 71.5 0.24 %
Parks & Recreation (5,304.9) (5,486.3) - (5,486.3) 181.4 0.60 %
(18,637.3)$ (18,519.4)$ 260.4$ (18,259.0)$ (378.3)$ (1.26 %)
Taxation (incl. from new assessment)(29,459.9) (29,459.9) (623.3) (30,083.2)$ 623.3 2.07 %
Gross Revenues (48,097.2)$ (47,979.3)$ (362.9)$ (48,342.2)$ 245.0$ 0.82 %
Net Expenditures/(Revenues)
Council 656.3$ 597.5$ -$ 597.5$ 58.8$ 0.20 %
Chief Administrative Office 1,272.3 1,379.1 - 1,379.1 (106.8) (0.36 %)
Customer & Legislative Services 1,622.9 1,652.3 21.8 1,674.1 (51.2) (0.17 %)
Legal Services 802.5 813.9 - 813.9 (11.4) (0.04 %)
Corporate & Financial Services 3,106.4 3,105.9 52.7 3,158.6 (52.2) (0.17 %)
Corporate Expenses & Revenues (1,224.4) (1,221.7) 560.9 (660.8) (563.6) (1.88 %)
Fire & Emergency Operations 7,283.8 7,285.8 712.4 7,998.2 (714.4) (2.38 %)
Planning & Development Services 363.9 373.2 - 373.2 (9.3) (0.03 %)
Building & By-law Services 599.9 573.8 101.3 675.1 (75.2) (0.25 %)
Infrastructure & Environmental Services 10,085.0 9,805.6 480.0 10,285.6 (200.6) (0.67 %)
Parks & Recreation 1,899.6 1,903.7 118.0 2,021.7 (122.1) (0.41 %)
Funding Provided for Library Operations 2,991.7 2,991.7 208.0 3,199.7 (208.0) (0.69 %)
29,459.9$ 29,260.8$ 2,255.1$ 31,515.9$ (2,056.0)$ (6.84 %)
Taxation (29,459.9)$ (29,459.9)$ (623.3) (30,083.2) 623.3$ 2.07 %
Deficit before Rate Change -$ (199.1)$ 1,631.8$ 1,432.7$ (1,432.7)$ (4.77 %)
Town of Aurora Schedule 4
2012 Operating Budget
DETAILED OPERATING PRESSURES FOR 2012
1.RUNNING TODAY'S TOWN OF AURORA
TOWN PROVIDED SERVICES
Full-Time and Equivalent Staffing Costs:
Salaries & Wages: Cost of Living Allowance and Step Increases on existing positions (527,800)
Benefits: Rate Increase - OMERS Pension (59,500)
Rate Increase - Other Benefits (25,200)
Benefits increases on COLA and Step Increases (52,700) (665,200) (2.21%)
2012 Annualization of Approved Positions(part year in 2011):
Town Staff (61,800)
Fire Crew (included in CYFS - see below) - (61,800) (0.21%)
Converted and New Position Requests (see Schedule 5):
Full Time Staffing (246,300)
Contracts / Part Time Staffing (54,700) (301,000) (1%)
Total Staff Related Pressures (1,028,000)$ (3.42%)
Changes to all Other Expenses Net of Other Revenue:
Reduction in Investment Income (140,000)
Reduction in Wage Recovery (normal on-going Gapping) (182,000)
All other expenses net of other revenue 1,186,300 864,300 2.88%
TOTAL TOWN PROVIDED SERVICES (163,700)$ (0.54%)
SERVICES PROVIDED BY OTHERS:
Central York Fire Service (CYFS):
Increase in Allocation Percentage (40.73% vs 39.49%)(229,800)
2012 Annualization of 2011 part-year positions (165,500)
Share of CYFS 2012 Budget Increase (Allocated at 40.73%)(313,100)
Net Snow Costs (offset in Parks Operations) (6,000)
Aurora's Planned Decrease in Reserve Draw for Fire Support (260,400) (974,800) (3.24%)
Library Operational Funding (208,000) (0.69%)
Less Growth Taxes from New Properties 623,300 2.07%
TOTAL SERVICES PROVIDED BY OTHERS (559,500)$ (1.86%)
TAX PRESSURES OF RUNNING TODAY'S AURORA (723,200)$ (2.41%)
2.PREPARING FOR THE FUTURE AURORA
Additional Contribution to Reserves for maintenance ofour Infrastructure Assets (300,500) (1%)
NET TAX PRESSURE INCREASE (1,023,700)$ (3.41%)
3.TRANSFER OF COSTS FROM WATER BILLS
Costs previously paid by Water Billings - not paid through Tax (409,000) (1.36%)
NET TAX RATE INCREASE (1,432,700)$ (4.77%)
C h a n g e
Favourable / (UnFavourable)
percentage = tax pressure
Town of Aurora Schedule 5
2012 Operating Budget
CONVERTED AND NEW POSITIONS IN 2012 BUDGET
2012 Budget Requests
Full-Time
Net Cost Complement
2012 Base Full-Time Compliment 194
FULL-Time Staffing - Conversion Requests
WAMS Technical Support - Conversion from Contract to Full-Time 13,000$ 1
Funding Converted - formerly GIS Tech, Capital funded - now Operating 54,700 -
3 Facilities Operators - Conversion from "Seasonal" Contract to Full Time 77,300 3
Landscape Architect Conversion from Contract to Full Time 13,900 1
No Tax Impact - Funded from Landscape Fee Reserve (13,900)
158,900$ (13,900)$
Net Full-Time 145,000$ 199
CONTRACT Staffing - Requests
I.T. Contract Applications Support Specialist 54,700$ - Costed from April 1, 2012 Start Date
Contract Extension - By-Law Enforcement Officer - 2012 Contract Position 43,600 - Previous Approval to June 1, 2012
Contract Extension Mgr of Customer Service - 2012 Contract Position 57,700 -
Previous Approval to June 1, 2012
156,000$ -$
Net Part-Time 156,000$
Total Net 2012 Budget Requests 314,900$ (13,900)$ 301,000$
D o l l a r s
Gross Cost Offsets
Town of Aurora Schedule 62012 Capital Budget
REPAIR & REPLACEMENT PROJECTS
Page Proj
Ref #
REPAIR & REPLACEMENT PROJECTS
12002 Accessibility Committee CLS 50,000 - (50,000)
14047 Computer & Related Infrastructure Evergreening CFS 73,200 - (73,200)
14048 Telephone System Upgrade (Customer Service Requirement) CFS 125,000 - (125,000)
31048 Reconstruction - Spruce St., Keystone Ct., Walton Dr. (part) IES 1,916,100 - (1,916,100)
31101 Reconstruction - Vandorf Sdrd (Sections) IES 93,700 - (93,700)
31102 Reconstruction - Hunters Glen Rd & Fox Point IES 60,800 - (60,800)
31103 Reconstruction - Centre St (Yonge to Walton Dr) IES 54,900 - (54,900)
31104 Reconstruction of Glass Drive IES 1,937,300 - (1,937,300)
34512 Pedestrian Rail Crossing at Cousins Drive IES 332,000 **- (332,000)
42022 Wastewater Infrastructure Rehabilitation Program IES 500,000 - (500,000)
42043 Haida Dr., McDonald Dr. & Seaton Dr Culvert Rehabilitation IES 800,500 - (800,500)
42050 Creek and Storm Outlet Rehabilitation - Various Locations IES 250,000 - (250,000)
43038 Water Meter Replacement Program IES 300,000 **- (300,000)
31110 Wellington Street West Entry Features Design IES 50,000 (50,000)
72098 Ice Plant Retro-Fits Aurora Family Leisure Complex Facilities 200,000 - (200,000)
72116 Library Carpet - Main Area 1st & 2nd Floors Facilities 50,000 - (50,000)
72119 Rooftop HVAC Unit 215 Industrial Pkwy S - Old Hydro Building Facilities 102,000 - (102,000)
72131 ACC - Re-roof ACC#1 Facilities 226,000 - (226,000)
72146 215 Industrial Parkway Exterior Works Facilities 145,000 - (145,000)
72148 Fire Hall 4-3 Roll-Up Doors Facilities 125,000 - (125,000)
72149 Fire Hall 4-3 Roof Covering Facilities 108,000 - (108,000)
72150 Fire Hall 4-3 Parking Lot Facilities 90,000 - (90,000)
34144 Van #502 Replacement Fleet 35,000 - (35,000)
71039 Replace Five (5) Front Rotary Zero Turn Mowers (#229, 249, 254-256) Fleet 80,000 - (80,000)
71040 1/2 Tonne Pick-up (#248) Replacement Fleet 30,000 - (30,000)
71063 Replace 1/2 Tonne Truck #208 Fleet 35,000 - (35,000)
71065 Replace 1/2 Tonne Truck #247 Fleet 30,000 - (30,000)
71077 Parks Replacement of 1 Tonne with Garbage Compactor 242 Fleet 90,000 - (90,000)
73117 Parks Pathway System P & R 50,000 - (50,000)
73137 Town Hall Landscaping Restoration P & R 100,000 - (100,000)
73139 Path Lighting Install (Copland/Atkinson/Summit) P & R 150,000 - (150,000)
73140 Park Shelter/ Back Stop Replacements - various locations P & R 50,000 **- (50,000)
73145 Graham Park Playground Replacement P & R 100,000 - (100,000)
73146 Graham Park Pathway Lighting P & R 25,000 - (25,000)
73154 Playground Surface Restoration - Various Parks P & R 40,000 - (40,000)
73159 Rotary Park Upgrade P & R 15,000 (15,000) -
73134 Parks/ Trails Signage Strategy Study & Implementation P & R 50,000 - (50,000)
74007 Fitness Equipment Replacement P & R 30,600 **- (30,600)
8,500,100 (15,000) (8,485,100)
** approved subject to further report from staff
Reserve
FundingDescriptionTotal
Cost
Outside
FundingDept
Town of Aurora Schedule 72012 Capital Budget
GROWTH & NEW PROJECTS
Page Proj Priority Reserve
Ref #Score Funding
GROWTH & NEW PROJECTS
12019 15059 Leslie Street Servicing CAO 40 6,000,000 - (6,000,000)
12016 Customer Care Implementation BBS 42 200,000 **- (200,000)
14035 Document Management CLS 41 100,000 - (100,000)
14053 Fibre Optic Infrastructure CFS 38 100,000 - (100,000)
14059 Wireless Hotspot (Wi-Fi) CFS 21 32,500 **- (32,500)
14058 Eclipse Project Portfolio Management CFS 20 25,000 - (25,000)
34628 Sidewalk Extension Program IES 40 320,200 - (320,200)
34211 Snow Storage Site Construction IES 37 450,000 **- (450,000)
31047 Asset Management System IES 38,000 - (38,000)
34217 Joint Operations Centre - Design Facilities 35 500,000 **- (500,000)
74004 Dedicated Youth Space - Design & Build Facilities 29 3,440,000 **- (3,440,000)
73164 Accessible Playground - Stewart Burnett P & R 42 250,000 (250,000)
73085 Arboretum Development P & R 35 50,000 - (50,000)
73177 Pedestrian Underpasses P & R 200,000 **(200,000)
73161 Multi Purpose Field - Stewart Burnett P & R 28 1,500,000 **- (1,500,000)
13,205,700 - (13,205,700)
** approved subject to further report from staff
Description Total
Cost
Internal
FinancingDept
Town of Aurora Schedule 82012 Capital Budget
STUDIES & OTHER PROJECTS
Page Proj Priority Total
Ref #Score Cost
MAJOR STUDIES & OTHER RECURRING PROJECTS
12010 Economic Development Strategy CAO 26 40,000 - (40,000)
31053 Salt Management Plan IES 35 100,000 - (100,000)
31106 Condition Assessment Report on Town Retaining Walls IES 28 106,700 - (106,700)
34705 Develop Design Criteria for LED Lighting IES 35 50,000 - (50,000)
43039 Backflow Prevention Program IES 50,000 - (50,000)
81011 Growth Related Studies - Community Improvement Plan Planning 47 200,000 - (200,000)
546,700 (546,700)
Reserve
FundingDescriptionInternal
FinancingDept
Town of Aurora Schedule 92012 Operating and Capital BudgetsCONTINUITY of RESERVES & RESERVE FUNDS - Estimate
Interest Other
A.Reserves for Existing Infrastructure
Infrastructure Sustainability (Repair & Replacement)
- Tax Rate Funded
Roads R&R
- Federal Gas Tax (100% Roads) 107.1 4.8 1,461.0 (1,196.8) 376.1
- Roads & Related 2,176.0 37.3 1,012.3 (1,638.0) 1,587.5
Total Roads R&R 2,283.1 42.0 2,473.3 (2,834.8) 1,963.6
Facilities R&R 2,568.9 50.5 960.9 (1,046.0) 2,534.2
Info Technologies R&R 183.2 2.5 79.2 (198.2) 66.6
Fleet R&R 114.3 1.6 226.7 (300.0) 42.5
Parks R&R 61.7 (3.8) 189.1 (695.6) (448.6)
Special R&R-for Discretionary Projects 236.2 5.9 130.3 (12.3) 360.1
Total Tax Rate Funded 5,447.3 98.7 4,059.5 (5,086.9) 4,518.5
- Water Rates Funded
Water System (1,158.9) (22.4) 1,201.0 (1,109.5) (1,089.8)
Sanitary Sewer System (1,515.0) (17.6) 525.0 (923.6) (1,931.2)
Storm Sewer System 2,354.6 (26.2) 1,000.0 (2,312.0) 1,016.5
Total Water Rates Funded (319.2) (66.2) 2,726.0 (4,345.1) (2,004.5)
TOTAL TOWN INFRASTRUCTURE SUSTAINABILITY 5,128.1 32.5 6,785.5 (9,432.0) 2,514.0
Library Managed R&R 587.2 13.0 130.0 - 730.3
Church Street School 1.3 0.0 - - 1.3
War Memorial 3.3 0.1 - - 3.3
Total of Reserves for Existing Infrastructure 5,719.9 45.6 6,915.5 (9,432.0) 3,249.0
B.Reserves for New Infrastructure
Development Charges
- General Government (774.1) (38.5) 230.6 (737.0) (1,318.9)
- Fire Services 766.0 17.1 173.9 - 957.0
- Parks Development & Facilities (4,617.6) (191.3) 889.4 (1,854.8) (5,774.3)
- Indoor Recreation (2,338.4) (145.9) 1,869.3 (4,975.8) (5,590.9)
- Library 1,496.7 31.3 413.0 (280.0) 1,661.0
- I.E.S. Administration & Fleet 2,896.4 59.2 279.0 (150.0) 3,084.7
- Roads & Related Infrastructure 1,435.6 43.5 1,770.5 (290.2) 2,959.4
- Water System (1,208.6) (31.3) 750.2 - (489.7)
- Storm Sewer System 1,212.2 29.7 547.6 - 1,789.5
Total Development Charges (1,131.8) (226.2) 6,923.5 (8,287.8) (2,722.2)
Dev/Sale Of Municipal Lands (222.0) (18.2) 5,475.0 (6,000.0) (765.2)
Cash In Lieu Of Parkland 11,656.3 231.1 - (200.0) 11,687.4
Cash In Lieu Of Parking 2.8 0.1 - - 2.9
Parks Master Plan 604.1 11.6 - (44.0) 571.7
Growth & New Capital Reserve 282.2 2.8 780.0 (1,062.5) 2.5
Studies & Other Capital Reserve 29.1 0.3 175.0 (200.1) 4.4
Total of Reserves for New Infrastructure 11,220.8 1.6 13,353.5 (15,794.3) 8,781.6
continued…
Shown in $,000's
2012
Expenses
Est Dec. 31,
2011
Est Dec. 31,
2012
2012 Revenue
CONTINUITY of RESERVES & RESERVE FUNDS - Estimate Schedule 9 continued
Interest Other
C.Reserves for Special Purposes
Stabilization
Working Fund 2,195.9 43.9 - - 2,239.8
Debt Deferral - Library (2,158.2) (75.7) 280.0 - (1,953.9)
Future Legal 47.5 1.0 - - 48.5
Election 115.7 2.9 60.0 - 178.6
Insurance 45.0 0.9 - - 45.9
Winter Maintenance 85.8 1.7 - - 87.5
Workers Compensation 706.5 13.4 70.0 (70.0) 720.0
Allowance For Bad Debts 779.0 15.6 - - 794.6
Tax Rate Stabilization 668.4 10.6 - (280.4) 398.5
2,485.6 14.3 410.0 (350.4) 2,559.5
Unearned Revenue
Building Department - Bill 124 1,844.9 28.3 - (864.3) 1,008.9
Engineering Inspections Fees 2,423.1 45.1 - (334.1) 2,134.1
Landscape Inspections Fees 481.4 8.4 - (120.0) 369.8
4,749.4 81.8 - (1,318.4) 3,512.8
Special Accounts
Whitwell Donation 137.9 2.8 - - 140.7
Arts & Culture 44.3 0.8 - (10.0) 35.1
Fire Service Training 104.2 2.1 - - 106.3
Library Donation & Bequests 29.6 0.6 - - 30.1
Heron Annuity 46.4 0.9 - - 47.3
Accessibility Advisory Committee 37.4 0.4 - (37.7) 0.1
Parks & Rec Sponsorship 5.1 0.1 - - 5.2
404.9 7.6 - (47.7) 364.8
Total of Reserves for Special Purposes 7,639.9 103.7 410.0 (1,716.5) 6,437.1
D.Other Reserves
Council Discretion 1,317.9 26.4 - - 1,344.3
Undesignated Proceeds from Aurora Hydro Sale 32,277.7 645.6 - - 32,923.2
Total of Other Reserves 33,595.6 671.9 - - 34,267.5
2012 Revenue 2012
Expenses
Est Dec. 31,
2012Shown in $,000's
Est Dec. 31,
2011
Town of Aurora Schedule 10a
2012 Operating BudgetOUT-YEAR PROJECTED TAX PRESSURES - 2013 to 2015
Current Year Cost Increases
Assessment Growth
Net Tax Pressure
9.5 % 4.9 % 4.5 %
see Schedule 10b for detail
(2.2 %) (2.7 %) (2.4 %)
7.3 % 2.2 % 2.1 %
TAX PRESSURES 2013 - 2015
4.8 %
2.2 %2.1 %
7.3 %
-
1.0 %
2.0 %
3.0 %
4.0 %
5.0 %
6.0 %
7.0 %
8.0 %
9.0 %
10.0 %
2012 Base 2013 2014 2015
Town of Aurora Schedule 10b
2012 Operating Budget
OUT-YEAR PROJECTED TAX PRESSURE DETAIL - 2013 to 2015
$,000's
Tax Rate Tax Rate Tax Rate Tax Rate Tax Rate
$ '000's Pressure $ '000's Pressure Pressure Pressure $ '000's Pressure
Prior Year Tax Levy 29,459.9 31,515.9 34,587.4 36,318.7
Major Current Year Changes: *
Additional Staffing Requests 1 301.0 1.00 % 396.7 1.2 % - - - -
Personnel Cost Increases (incl COLA) 2 892.5 2.97 % 949.1 2.9 % 597.3 1.7 % 648.2 1.7 %
Cash to Capital Increases 3 300.5 1.00 % 452.1 1.4 % 500.4 1.4 % 537.3 1.4 %
Reduced Res Draw for Fire Support 260.4 0.87 % 280.4 0.9 % - - - -
Increase in Fire Brigade Costs 712.3 2.37 % 45.6 0.1 % 120.5 0.3 % 122.4 0.3 %
Increases due to General Inflation 4 - - 139.7 0.4 % 160.1 0.5 % 148.2 0.4 %
Increases in Contribution to Library 5 208.0 0.69 % 242.5 0.8 % 204.4 0.6 % 122.3 0.3 %
Increases in Beetle Reserve Contrib 6 - - 100.0 0.3 % 100.0 0.3 % 100.0 0.3 %
Youth Centre Operating Costs - - 99.3 0.3 % - - - -
Change in Planning Fees Revenue 7 84.4 0.28 % 412.6 1.3 % 44.6 0.1 % (5.4) -
All Other Operating Increases (703.1) (2.34 %) (46.6) (0.1 %) 4.0 - 17.9 0.1 %
Total Current Year Increases 2,056.0 6.84 % 3,071.5 9.5 % 1,731.3 4.9 % 1,690.9 4.5 %
an increase of (2.4 %) 9.7 % 5.0 % 4.7 %
Current Year Tax Levy Requirement 31,515.9 34,587.4 36,318.7 38,009.6 34,587.4 36,318.7 38,009.6
Funding:
Assessment Growth - assumed % 8 2.14 % 2.25 % 2.75 % 2.50 %
Assessment Growth - $(623.3) (2.07 %) (709.1) (2.2 %) (951.2) (2.7 %) (908.0) (2.4 %)
Added to Prior Year Levy (29,459.9) (31,515.9) (34,587.4) (36,318.7)
Current Funding Available (30,083.2) (32,225.0) (35,538.6) (37,226.7)
Net Current Tax Levy Deficit 1,432.7 4.77 % 2,362.4 7.3 % 780.1 2.2 % 782.9 2.1 %
ASSUMPTIONS:
1. 2013 is the only year of staffing increases. They are as follows:
I.T. Admin Assistant
Bylaw Licensing Administrator GIS Supervisor
Parks Seasonal
For new Youth Centre - Programmer For new Youth Centre - Facility Worker
with Salary & Benefit costs of $396,700
2. Personnel Costs increase at 2.5% annually (April) and include step increases where appropriate.
3. Cash to Capital increases annually for inflation (3.9% - GTA Area non-residential Construction Price
Index) and an addition of 1% of tax levy.
4. Other than the specific increase in Capital Contribution, Personnel Costs and Contributions fromReserves, there is inflation built into the 3 out-years as follows:
Revenues -2%= Revenue Increases for the 3 years = $139,000, $280,000 and $423,000
Expenses -2.5%= Expense Increases for the 3 years = $279,000, $579,000 and $871,000
These values reflect the accumulated effect of the Inflation - not annual change as shown above.
5. Town contribution to the Aurora Public Library increases by Library's Estimate of 7.6%, 5.9% & 3.4%.
6. Annual contribution to the "Beetle" Reserve begins in 2013 with $100,000, and additional $100,000 in
each of 2014 & 2015, resulting in Annual Contributions as follows:
2012 2013 2014 2015
Beetle Contribution - 100,000 200,000 300,000
7. Planning and Building Permit revenues reflect the impact of 2C land development.
8. Assessment Growth:2013 2.25 % (up from 2012's 2.14%, due to start of 2C occupation)
2014 2.75 % (continuation and escalation of 2C occupation)2015 2.50 % (continuation and beginning of decline of new 2C occupation)
2012 BASE 2013 2014 2015
Town of Aurora Schedule 11
2012 Operating Budget
Tax Rate Statistics
History of Tax Rate Changes
2000 to 2012 proposed
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
7.00%
8.00%
9.00%
10.00%
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012