2020-22 Operating Budget Approval Town of Aurora
Council Report No. FS19-041
Subject: Final 2020-2022 Operating Budget Approval
Prepared by: Jason Gaertner, Manager, Financial Management
Department: Finance
Date: December 10, 2019
Recommendation
1. That Report No. FS19-041 be received for information; and
2. That the 2020, 2021 and 2022 operating budgets as presented in Attachment
1, representing an estimated tax increase of 3.4, 3.4 and 2.9 percent,
respectively be approved; and
3. That a total budget of $11,755,300, $12,200,100 and $12,613,600 be approved
for 2020, 2021 and 2022, respectively relating to the Town’s share for Fire
Services; and
4. That the Town’s full-time staff complement be increased by a net of nine (9)
to 240, net of eight(8) to 248 and a net of five(5) to 253 staff (excluding
Library Board and Central York Fire Services) for 2020, 2021 and 2022,
respectively as presented in Attachment #2 and funded in the appropriate
year’s operating budget; and
5. That the reconciliation of the 2020 to 2022 operating budgets to the full
accrual basis of accounting, as required under Ontario Regulation 284/09,
as summarized in Attachment 4 be endorsed; and
6. That the necessary by-law be enacted at a future Council Meeting to set the
final billing 2020 tax rates and payment dates.
Executive Summary
This report seeks Council’s approval of the 2020 to 2022 operating budget as presented
in Attachment 1. Items of consideration include:
• The 2020 multi-year budget process was guided by Council’s two foundational
documents: Council Budget Principles, and Council Budget Process
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• Council’s approval of the 2020, 2021 and 2022 operating budgets is required
• Each year’s recommended budget successfully addresses all identified base,
capital operating cost, growth driven, enhanced and transformational services or
strategic initiative funding pressures
• The Budget Committee recommended two changes to staff’s presented draft
operating budget
• The Town’s budget re-affirmation process offers an opportunity for Council to
adjust a future year budget should changes be required
• Council’s endorsement of the reconciliation of the 2020 to 2022 operating
budgets to the full accrual basis of accounting responds to Ontario Regulation
284/09
Background
The Town’s new multi-year budgeting framework aligns with each Council’s term.
Council approves the first year’s budget of its term and receives an accompanying
forecast of the next three budgets. In the second year of its term, Council will approve a
three-year operating budget, including all related tax impacts. Year’s three and four of
this budget will be re-affirmed by Council prior to their commencement.
As shown in Table 1, Council has already approved the first year’s budget of its term
being 2019, and received the budgets for 2020 to 2022. The Town has now reached the
stage of its multi-year budget framework where Council’s approval is sought for the
Town’s 2020 to 2022 budgets.
Table 1
Year Action Status
One Approve 2019 Receive 2020 to 2022 Complete
Two Approve 2020 to 2022 In Progress
Three Re-affirm 2021 & 2022
Four Re-affirm 2022
The Budget Committee concluded its review and discussions of the Town’s first multi-
year budget for the 2020, 2021 and 2022 fiscal years on November 25, 2019. The
Budget Committee’s final recommended budgets for Council’s approval are presented
in Attachment 1.
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Analysis
The 2020 multi-year budget process was guided by Council’s two foundational
documents: Council Budget Principles, and Council Budget Process
At its meeting of June 18, 2019, Council adopted the Town’s updated budget principals
and process documents. The 2020 multi-year budget process was guided by these
foundational documents. Council adopted these documents to set out clearly the
principles to be followed in preparing and reviewing its annual operating and capital
budgets, which included the detailed process which would be followed in conducting
those reviews. The budget process document outlines the additional role that the
Finance Advisory Committee fulfils in performing detailed departmental reviews outside
of the annual budget review and approval process.
Council’s approval of the 2020, 2021 and 2022 operating budgets is required
The Budget Committee is recommending that Council approve total tax increases of
3.4, 3.4 and 2.9 percent for 2020, 2021 and 2022, respectively. Each of these
recommended annual increases include 1.9 percent for inflationary pressures and 1
percent for fiscal strategies. The 2020 and 2021 increases include a further 0.5 percent
as per of the Town’s planned phase-in of the debt carrying costs relating to its new
library square development.
The one percent tax increases in 2020, 2021 and 2022 for the Town’s fiscal strategies
will primarily support its on-going strategy of increasing its contributions to infrastructure
reserves in support of infrastructure renewal and the reduction in the Town’s reliance on
supplementary tax revenues.
The Town’s final recommended three year budget is presented under Attachment #1 by
department. As per Council’s approved multi-year budget framework, its approval is
sought for the 2020, 2021 and 2022 operating budgets.
Each year’s budget successfully addresses all identified base, capital operating
cost, growth driven, enhanced & transformational services or strategic initiative
funding pressures
The Town used two forms of incremental tax levy revenues to successfully address all
identified funding pressures in each year. In addition to the above noted annual tax levy
increases, the Town accessed all of its available incremental tax revenue arising from
tax assessment growth that has taken place over the course of the prior fiscal year. The
Town strived to use its available assessment growth tax revenues, as much as possible,
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to fund its growth driven tax pressures. This enables the Town to provide the same level
of service to a growing community. The additional tax levy revenue from assessment
growth does not impact the tax bill for any of the Town’s existing tax payers.
Each year’s recommended budget successfully addressed its identified funding
pressures within the Town’s budgeted incremental revenues. Some common pressures
addressed in all years include:
1. Funding of the inflationary impact on various Town contracts
2. Cost of living adjustments (COLA) and step increases for existing staff
3. The Town’s share of incremental core and growth Central York Fire Services
requirements
4. New staffing requirements driven predominantly by the Town striving to provide
the same level of service to a growing community. A summary of all new staffing
included in these budgets can be found under Attachment #2
5. Increased contributions to infrastructure reserves in support of asset
management
6. Continued reduction in Town reliance upon development driven revenues
7. All 2020, 2021 and 2022 rates, fees, and charges of the Town have been
indexed where permissible by two percent in an effort to offset the estimated
inflationary erosion of service delivery costs
8. All revenue estimates have been carefully considered in the context of
anticipated service demand for each fiscal year
The year-over-year net budget changes are outlined in Attachment #3. These changes
include all anticipated new revenues, the above noted budget pressures, as well as any
other new incremental costs that are expected in each year.
The Budget Committee recommended two changes to staff’s presented draft
operating budget
After careful consideration and discussion, the Budget Committee made two
modifications to staff’s originally tabled draft operating budgets for 2020 to 2022. These
noted modifications relate to the Town’s planned Library Square development and the
operations of its community partner, the Aurora Cultural Centre (ACC).
The total required investment for the Library Square project is presently estimated to be
$47.9 million. The Town’s proposed investment strategy for this project includes the use
of debt as a source of funding. The Town’s debt tolerance for this project was defined
as the debt principal cannot exceed a point where its annual carrying costs exceed an
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equivalent value to a 1 percent tax rate increase being $484,700 in 2020. The
investment strategy for this project plans to use this maximum defined debt threshold.
The debt is expected to be required in late 2021 or early 2022. This provides the Town
time to phase in the annual carrying costs, principal and interest, of this debt. The
Budget Committee agreed to phase in these planned requirements over 2020 and 2021
in two equal tax rate increases of 0.5%.
The ACC identified operating pressures in each of the next three fiscal years totaling
$67,000, $19,000 and $21,400 in 2020, 2021 and 2022, respectively. Upon the
application of the Town’s already budgeted incremental amounts in support of the ACC,
its net remaining funding requirements were $58,700, $10,500 and $12,800 for the next
three years. The Budget Committee agreed to fund these net remaining pressures out
of existing Library Square operating budget funding already included in the
recommended operating budgets for the next three years thus avoiding the need for any
further incremental tax rate increases.
The Town’s budget re-affirmation process offers an opportunity for Council to
adjust a future year budget should changes be required
As per the Municipal Act Council is required to re-affirm the budget for future years
annually. In 2020 Council will be asked to re-affirm the budget for 2021 and 2022 and
then asked in 2021 to re-affirm the budget for 2022. However, the focus of these budget
reviews would be on the changes to the previously approved budget.
Should a significant change arise to one of these future year budgets Council will be
able to make adjustments to the applicable future year approved budgets at the time of
re-affirmation. These adjustments may include, but are not limited to;
a) Legislation changes
b) Unplanned service level changes
c) Material changes to the projected inflation rate
d) Material changes to labour agreements
e) Changes to assessment growth projections
Council’s endorsement of the reconciliation of the 2020 to 2022 operating
budgets to the full accrual basis of accounting responds to Ontario Regulation
284/09
This report responds to the requirements of Ontario Regulation 284/09. The regulation
requires municipalities to report on whether they are budgeting for amortization
expenses, post-employment benefit expenses and solid waste landfill closure and post-
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closure expenses. It also requires that this report be prepared prior to adopting the
budget for that year.
Attachment 4 fulfills these requirements. This attachment includes a reconciliation of the
recommended 2020, 2021 and 2022 budgets which are completed based upon a
modified accrual method of accounting with the Public Sector Accounting Board (PSAB)
Standards which are based upon the full accrual method.
Advisory Committee Review
The Financial Advisory Committee does not review the annual draft operating budget,
however they review the detailed budgets of each Town department on a rotating basis.
This approach allows the Budget Committee to focus their review on the key changes
and pressures arising in the annual budget, while relying upon the work of the Finance
Advisory Committee in regards to the review of each department’s ongoing core
operating budget details.
Legal Considerations
Section 291 of the Municipal Act provides that a municipality may prepare and adopt
multi-year budgets. For the second and each subsequent year, Town Council will have
the opportunity to re-review the budget, make any necessary changes and re-adopt the budget for the year to which the budget applies.
Financial Implications
Residential tax bills contain three different property taxes. Taxes collected for provincial
education purposes represents approximately 20.5 percent of a residential tax bill, while
taxes for York Region are approximately 42.8 percent and the Town’s share is the
remaining 36.7 percent.
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Total gross expenditures of $71,774,400; $74,953,300; and $77,676,400 are planned
for the next three years. These planned expenditures are partially offset by non-tax
revenues such as investment income, user fees, grants, and fines & penalties. The
remaining requirement is raised through property taxes. Table 2 outlines the
recommended tax levy requirements for each of these years.
Table 2
Year Proposed Gross Expenditures
Planned Non-Tax Revenues
Total Tax Levy Requirement
2020 71,774,400 (21,669,900) 50,104,500
2021 74,953,300 (21,883,800) 53,069,500
2022 77,676,400 (21,845,400) 55,831,000
Table 3 summarizes the estimated impact that the Town’s recommended annual tax
increases of 3.4, 3.4 and 2.9 percent for 2020, 2021 and 2022 respectively, will have on
a typical Aurora residential tax payer. When these recommended tax increases are
combined with those of York Region and the Board of Education
Table 3
Year Proposed Tax Increase
Increase per $100k of Assessed Value
Increase for Average Aurora Home Assessed at $800k
2020 3.4% $10 $79
2021 3.4% $10 $83
2022 2.9% $9 $73
When combined with the Region of York’s proposed tax increases of 2.96% per year for
2020 to 2022, and the expected net 0% increase on the provincial education share of
the tax bill, the combined effect on the overall tax bill in Aurora is expected to be
approximately 2.5%, 2.6% and 2.4% on average for residential properties. This
translates to an average incremental cost of $158, $164 and $157 for an average home
assessed at $800,000.
All reports, presentations and materials presented to the Budget Committee will remain
available to the public on the Town’s Budget and Financial Information website page.
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Communications Considerations
A press release and information kit has been prepared related to the approval of the
Town’s 2020, 2021 and 2022 Operating Budgets. Updated budget information will be
included on the reverse side of the Final Tax Bill Brochure included with all mailed tax
billings to be issued in June. The full budget details have been updated to the Town’s
Budget and Financial Information page on our website, including the capital budget
approval report and detailed capital sheets of all approved projects.
Link to Strategic Plan
Developing the annual budget supports all aspects of the Strategic Plan. Specifically,
this report supports the Plan principles of Leadership in Corporate Management,
Leveraging Partnerships, and Progressive Corporate Excellence and Continuous
Improvement.
Alternative(s) to the Recommendation
1. Council may make further adjustments to the budget than those recommended
by Budget Committee.
Conclusions
The Budget Committee has concluded its review of the Town’s first multi-year operating
budget covering the 2020, 2021 and 2022 fiscal years. The result of these final
recommended budgets is a 3.4, 3.4 and 2.9 percent tax increase for each of the next
three years on the Aurora share of the tax bill. When combined with the increases for
the Region of York and the provincial education portions, the estimated overall tax
impact for Aurora residents is 2.5, 2.6 and 2.4 percent.
This operating budget includes the first phase-in amount relating to the funding of the
estimated annual debt carrying costs for the planned Library Square debenture.
In the preparation of the 2020-22 operating budgets, in accordance with Ontario
Regulation 284/09 section 2, the Town of Aurora has undertaken a reconciliation of
these operating budgets to the full accrual basis of accounting.
Attachments
Attachment # 1 – 2020, 2021, 2022 Draft Operating Budget – By Department
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Attachment #1
FINAL Program Tax Levy Summary
2017 2018 Net Fcst* Gross Net Gross Net $ %
Mayor & Council 538.9 607.3 571.1 576.1 576.1 578.1 578.1 2.0 0.3%
Office of the CAO 1,065.6 1,166.0 1,276.6 1,332.4 1,332.1 1,378.8 1,378.5 46.4 3.5%
Corporate Services 6,706.7 7,111.0 7,420.6 8,269.9 7,472.9 9,330.6 8,364.7 891.8 11.9%
Finance 1,302.9 2,119.9 1,730.9 2,293.8 1,837.5 2,503.6 2,073.6 236.1 12.9%
Planning & Development Services (959.6) (161.8) 535.1 5,868.5 1,047.8 6,124.6 1,117.3 69.5 6.6%
Operational Services 9,991.5 10,009.7 9,919.0 11,063.9 9,996.1 11,724.0 10,578.3 582.3 5.8%
Community Services 7,553.1 7,901.0 8,728.9 14,654.1 9,429.7 15,381.5 9,628.3 198.6 2.1%
Corporate Revenues and Expenses 2,402.7 1,724.6 589.6 8,364.9 535.0 9,129.8 762.2 227.1 42.5%
Departmental Total 28,603.7 30,479.7 30,771.8 52,423.7 32,227.3 56,151.0 34,481.1 2,253.8 7.0%
Central York Fire Services 10,225.0 10,496.4 11,188.1 11,188.1 11,188.1 11,755.3 11,755.3 567.2 5.1%
Library 3,767.7 3,843.1 3,843.1 3,843.1 3,843.1 3,868.1 3,868.1 25.0 0.7%
Total 42,596.4 44,819.1 45,803.0 67,454.9 47,258.5 71,774.4 50,104.5 2,846.0 6.0%
Assessment Growth 1,209.4 2.6%
Proposed Tax Increase 1,636.6 3.4%
Gross Net $ % Gross Net $ %
587.6 587.6 9.5 1.6% 597.2 597.2 9.7 1.6%
1,403.1 1,402.8 24.4 1.8% 1,428.1 1,427.8 25.0 1.8%
10,160.2 9,174.6 809.8 9.7% 10,559.4 9,555.2 380.6 4.1%
2,688.3 2,160.3 86.6 4.2% 2,849.7 2,334.7 174.5 8.1%
6,466.8 1,116.1 (1.2) (0.1%) 6,786.3 1,184.0 68.0 6.1%
12,230.0 11,106.4 528.1 5.0% 12,755.1 11,629.9 523.5 4.7%
15,982.7 10,208.3 580.0 6.0% 16,263.4 10,535.0 326.8 3.2%
9,338.4 1,217.3 455.1 59.7% 9,889.5 2,019.4 802.1 65.9%
58,857.1 36,973.3 2,492.2 7.2% 61,128.7 39,283.3 2,310.0 6.2%
12,200.1 12,200.1 444.8 3.8% 12,613.6 12,613.6 413.5 3.4%
3,896.1 3,896.1 28.0 0.7% 3,934.1 3,934.1 38.0 1.0%
74,953.3 53,069.5 2,965.0 5.9% 77,676.4 55,831.0 2,761.5 5.2%
Assessment Growth 1,204.7 2.4% 1,178.6 2.2%
Proposed Tax Increase 1,760.3 3.4% 1,582.9 2.9%
*Net forecast as of August 31, 2019
Total Proposed Budget
Total Departmental Budget
Library
$000's
Mayor & Council
Net Change
2020 Proposed
2021 Proposed 2022 Proposed
Net Change
Net Change
Central York Fire Services
Corporate Services
Finance
$000's
Net Actual Results 2019 Budget
Community Services
Corporate Revenues and Expenses
Planning & Development Services
Operational Services
Office of the CAO
Council Meeting Agenda Tuesday, December 10, 2019 Item R2 Page 10 of 13
Attachment #2
FINAL 2020 TO 2022 Operating Budget Impacts
Converted & New Positions, and Other Adjustments Included 2020, 2021 and 2022 Budgets
FTE Gross Net FTE Gross Net FTE Gross Net
Opening Full Time Equivalent (FTE) 231 240 248
Corporate Services
2 252,000 252,000 1 111,800 111,800 1 111,800 111,800
Project Manager, PMO (Conversion)1 136,200 -
Parking/By-Law Officers (Conversion)2 163,000 8,500
Uplift of Part Time to Full Time Customer Service Rep 1 55,700 55,700
Human Resources Consultant 1 108,800 108,800
Legal Assisstant 1 74,300 74,300
Legal Acticling Student 1 90,000 90,000
Finance
1 119,800 119,800
Financial ERP Specialist 1 111,100 -
Procurement Analyst 1 90,900 90,900
Planning & Development Services
1 75,000 75,000
Operational Services
1 82,000 -
Flex Service Person (Conversion)1 81,300 15,900
Flex Service Person 1 81,300 81,300
Parks Operator 1 83,000 83,000
Community Services
Community Programmer 1 83,900 83,900
Facility Booking Administrator 1 68,200 68,200
1 100,900 -
Closing Full Time Equivalent (FTE) 240 918,200 480,100 248 712,100 500,100 253 450,700 450,700
985
2020 2021 2022
Sport & Community Development Specialist (Conversion)
IT Strategic Plan Positions
Senior Financial Management Advisor
Administrative Assistant - Engineering Division
Water Meter/Backflow Administrator
Council Meeting Agenda Tuesday, December 10, 2019 Item R2 Page 11 of 13
Attachment #3
FINAL Financial Summary
Fcst* Budget
2017 2018 2019 2019 2020 2021 2022
Departmental:
Expenditures 48,921.5 54,541.9 54,418.3 52,423.7 56,151.0 58,857.1 61,128.7
Non-Tax Revenues (20,317.8) (24,062.2) (23,646.5) (20,196.4) (21,669.9) (21,883.9) (21,845.4)
Net Departmental 28,603.7 30,479.7 30,771.8 32,227.3 34,481.1 36,973.3 39,283.3
Fire Services 10,225.0 10,496.4 11,188.1 11,188.1 11,755.3 12,200.1 12,613.6
Library 3,767.7 3,843.1 3,843.1 3,843.1 3,868.1 3,896.1 3,934.1
Total Proposed Budget 42,596.4 44,819.1 45,803.0 47,258.5 50,104.5 53,069.5 55,831.0
Assessment Growth 1,209.4 1,204.7 1,178.6
Proposed Tax Increase 1,636.6 1,760.3 1,582.9
*Net forecast as of August 31, 2019
Net Budget Change Summary
FTE $000's FTE $000's FTE $000's
- 947.3 - 642.0 - 523.2
- 318.3 - 184.1 - 219.1
Rate stabilization draws/contributions - 291.6 - (333.8) - 208.9
- 192.5 - 130.1 - 191.5
- 86.6 - 88.7 - 98.3
- 81.4 - 35.7 - 29.5
Insurance premium increases - 55.2 - 60.8 - 66.8
- - - 100.0 - 56.0
- (495.3) - (61.7) - -
- (235.0) - (129.7) - (92.2)
- (208.7) - (129.6) - (105.9)
One time provincial modernization grant - (160.4) - 160.4 - -
- (83.4) - (67.2) - 103.9
- (42.8) - (18.3) - (6.3)
- 747.4 - 661.5 - 1,292.9
- 253.0 - 257.0 - -
- 240.0 - 240.0 - -
- - - 175.0 - -
- 493.0 - 672.0 - -
Central York Fire Services - 567.2 - 444.8 - 413.5
New positions - Various 5.0 357.5 6.0 500.1 5.0 450.7
- 189.0 - 158.8 - 65.8
- 171.3 - 39.8 - 52.7
- 44.7 - 37.8 - 37.8
- 37.3 - 38.6 - 45.3
4.0 8.5 1.0 - - -
- (328.7) - (38.1) - (57.8)
- (181.7) - (115.9) - (129.2)
9.0 865.2 7.0 1,066.0 5.0 878.8
- 229.1 - 30.0 - -
- - 1.0 - - -
- 229.1 1.0 30.0 - -
- 436.3 - 460.6 - 539.8
- 75.0 - 75.0 - 50.0
- 511.3 - 535.6 - 589.8
9.0 2,846.0 8.0 2,965.0 5.0 2,761.5
Proposed Budget
2020 2021
Capital Operating Costs
Phase in of New Library Square Operating Budget
New HRIS Software Maintenance & Support
Sponsorship / advertising revenues
$000's Net Actual Results
Other savings / revenues
Lease revenues
Overhead support recoveries from water & building operations
Phase in of annual debt carrying costs for planned Library Square Debenture
2022
Base
Salary & Wages including COLA, step increases and other approved staffing actions
Inflationary impacts on various Town contracts
Penalty revenue increases
Multi-year budget contingency
Town Facility operating cost increases (utilities, heating, operating supplies)
Solid waste / recycling contract increases
Fleet and equipment operation
Maintaining Service Levels for Growth
New Positions - Various Conversions
Development driven revenue increases
Enhancements and Transformation
New Positions - Financial & Systems Specialist
IT Strategic Plan driven non staffing enhancements
Community partner delivered services
Community program revenue increases
Contract increases
Part time / contract increases
Solid waste / recycling contract increases
Fiscal Strategy
Reduce reliance on Supplementary Taxes
Total Net Budget Change
Cash to capital contribution to reserve
Council Meeting Agenda Tuesday, December 10, 2019 Item R2 Page 12 of 13
Attachment #4Reconciling the 2020, 2021 and 2022 Budgets with PSAB StandardsFull Accrual Full Accrual Full Accrual Operating CapitalOperating Capital*Operating Capital*Revenues71,77424,357 - 96,132 74,953 61,156 - 136,10977,676 17,425 - 95,101Transfers from reserves(12,115) (12,115)(20,358) (20,358)(9,637) (9,637)Total Revenues71,774 24,357 (12,115) 84,01774,953 61,156 (20,358) 115,751 77,676 17,425 (9,637) 85,465Expenses71,77424,357 - 96,132 74,953 61,156 - 136,10977,676 17,425 - 95,101Transfers to reserves(10,397) (10,397)(10,420) (10,420)(11,066) (11,066)Acqusition of tangible capital assets(23,267) (23,267)(60,856) (60,856)(17,393) (17,393)Debt principal repayments(1,072) (1,072)(1,105) (1,105)(1,139) (1,139)Amortization13,420 13,42013,922 13,92214,443 14,443WSIB59 5953 5349 49Post employment benefits313 313324 324336 336Total Expenses71,774 24,357 (20,944) 75,18774,953 61,156 (58,082) 78,027 77,676 17,425 (14,770) 80,331Surplus- - 8,830 8,830- - 37,724 37,724 - - 5,134 5,134*As per ten year capital plan.202020212022Proposed budgetProposed budgetOperating and CapitalOperating and Capital(in $ooo's)Reporting ChangeReporting ChangeReporting ChangeModified Accrual Modified Accrual Modified AccrualOperating and CapitalCouncil Meeting Agenda Tuesday, December 10, 2019 Item R2 Page 13 of 13