2021 Final Budget Approval
100 John West Way
Aurora, Ontario
L4G 6J1
(905) 727-3123
aurora.ca
Town of Aurora
Council Report
No. FIN20-030
Subject: Final 2021 Budget Approval
Prepared by: Jason Gaertner, Manager, Financial Management
Department: Finance
Date: December 15, 2020
Recommendation
1. That Report No. FIN20-030 be received; and
2. That Council approve the operating budget as follows:
a. The 2021 and 2022 operating budget as summarized in Attachment 1; and
b. Up to a maximum of $69,200 in funding for 2021 from the Library Square
Operating budget to offset any core operating deficits experienced by the
Aurora Cultural Centre that it is unable to fund through other funding
sources; and
c. Up to a maximum of $151,100 in funding for 2021 from the Library Square
Operating budget to offset any relocation driven operating deficits
experienced by the Aurora Cultural Centre that it is unable to fund through
other funding sources; and
d. The previously approved $50,000 contribution to the Aurora Cultural Centre
in support of the Kaleidoscope in Schools Pilot program be transferred to
2021; and
e. The water, wastewater and storm water rates that are required in order to
fully fund each of these services as summarized in Table 1; and
f. That the necessary tax and water billing bylaws be enacted at a future
Council meeting; and
3. That a total budget of $12,194,100 and $12,607,600 be approved for 2021 and
2022, respectively relating to the Town’s share for Fire Services; and
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December 15, 2020 2 of 15 Report No. FIN20-030
4. That Council approve the capital budget as follows:
a. The 2021 capital budget authority and planned spending by project as
detailed in the budget binder tabled on October 27th, 2020 and as amended
in this report and as summarized in Attachments 2 and 3; and
b. The 2021 capital budget authority and planned spending for the roads,
facilities, fleet and storm sewer repair & replacement capital programs as
detailed in the budget binder tabled on October 27th, 2020, as summarized
in Table 2 and subject to the rules detailed in this report; and
c. The funding sources for each capital project as reviewed and
recommended by Budget Committee on November 21, 2020; and
5. That to ensure the Town’s continued compliance with O. Reg 588/17:
a. Staff be directed to apply for a grant opportunity from the Federation of
Canadian Municipalities’ Municipal Asset Management Program for the
development of an updated Asset Management Plan for the Town of
Aurora; and
b. The Town of Aurora commit to the development of an O. Reg 588/17
compliant Asset Management Plan as per its submitted proposed project to
the Federation of Canadian Municipalities’ Municipal Asset Management
Program to advance its asset management program; and
c. The Town of Aurora commit $20,000 of its capital budget toward the costs
of this initiative; and
6. That Council approve debt authority to support the capital plan as follows:
a. Debt authority of up to $3,375,000 for the Hallmark Baseball Diamonds
project; and
b. Debt authority of up to $8,200,000 for the SARC Gymnasium capital project;
and
c. Treasurer be authorized to proceed with the next steps in the acquisition of
the approved debt authority; and
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December 15, 2020 3 of 15 Report No. FIN20-030
7. That the reconciliation of the 2021 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.
Executive Summary
This report seeks multiple approvals and endorsements from Council relating to the
Town’s 2021 and 2022 operating and 2021 capital budgets. Items of consideration
include:
The 2021 and 2022 operating budget include tax increases of 2.5% and 2.9%,
respectively
The 2021 and 2022 water, wastewater and stormwater budget is recovered
through user rates
The Town’s budget re-affirmation process offers an opportunity for Council to
adjust a future year budget should changes be required
Total capital budget authority of $185.3M is being requested in 2021 with
$80.3M in planned spending for 2021
The 10-year capital plan includes $293.5M in capital investments
Four repair and replacement capital programs are proposed in an effort to
improve capital delivery
Debt financing is required to manage the timing gaps between growth capital
project funding requirements and the collection of their intended development
driven funding sources
Ontario Regulation 284/09 requires the budget be reconciled on the full accrual
basis of accounting
Background
On June 18, 2019, Council adopted the Town’s updated foundational budget principals
and processes documents that the Town’s 2021 and 2022 budgets have been built
upon. One key element included the adoption of a multi-year operating budget
framework for the Town of Aurora. The Town’s multi-year budgeting framework aligns
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December 15, 2020 4 of 15 Report No. FIN20-030
with the Council term. Council approves the first year’s budget of its term and receives
an accompanying forecast of the next three years. In the second year of the term,
Council will approve a three-year operating budget, including all related tax impacts.
Year’s three and four of the budget will be re-affirmed by Council each year. A similar
process is followed for the Town’s rate funded operations.
On December 10, 2019 Council approved its first three-year multi-year operating budget
for 2020, 2021 and 2022. The budget has now reached the third year of its lifecycle
which includes the reaffirmation of the previously approved 2021 and 2022 operating
budgets as shown in Table 1.
Table 1
Multi-year Key Milestones
On April 28, 2020 Council approved a series of changes to the Town’s budget process
and timelines which included:
Confirmation of the budget reaffirmation process for 2021 and 2022
All previously approved capital projects and the 10-year plan be presented
together in the upcoming capital budget
The capital budget would include all previously approved and proposed capital
projects and their planned cash flows
Multiple improvements to the in-year annual financial reporting on the capital
budget
Commencement of the funding of capital projects as their planned work is
completed
The consolidation of the Town’s operating and capital budgets into a single
budget package
At the September 17th Finance Advisory Committee meeting, the Mayor and members
of the committee asked staff to try to bring the planned tax levy of 3.4% for 2021 below
One Approve 2019
Receive 2020 to 2021
Two Approve 2020 to 2022 Complete
Three Re-affirm 2021 to 2022 In Progress
Four Re-affirm 2022
Complete
Year Action Status
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December 15, 2020 5 of 15 Report No. FIN20-030
3%. The budget tabled with the Budget Committee for its review on October 27th, 2020
met that direction with a 2.9% tax increase.
The Budget Committee concluded its review and discussions of the Town’s 2021 and
2022 operating and 2021 capital budgets on November 30, 2020. Budget Committee’s
recommendations consolidated in the final operating and capital budget presented for
Council’s approval in Attachments 1 to 4.
Analysis
The 2021 and 2022 operating budget include a tax increase of 2.5% and 2.9%,
respectively
The Budget Committee is recommending that Council approve total tax increases of 2.5
and 2.9 percent for 2021 and 2022, respectively. These recommended annual increases
include 0.5 and 1.9 percent for inflationary pressures for each year, respectively; as well
as a further increase of 1 percent for fiscal strategies for both years. These reaffirmed
tax increases include a reduction of 0.9 percent to the 2021 required increase versus
what was approved by Council in 2020 and 0.4 percent to the 2021 tax increase
originally tabled on October 27th as shown in Figure 1 below.
Figure 1
Changes in tax levy increase from the approved multi-year budget
The 2021 recommended increase includes a further 1 percent in support of the Library
Square consisting of 0.5 percent for the final phase-in of the debt carrying costs to
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December 15, 2020 6 of 15 Report No. FIN20-030
construct the project and 0.5 percent for the final phase-in of the estimated incremental
operating costs for the Library Square’s ongoing operations.
The one percent tax increases in 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 two-year budget by department including its full-time
staffing plan is presented under Attachment #1. As per Council’s approved multi-year
budget framework, its approval is sought for the remaining two years, 2021 and 2022, of
the three-year operating budget.
As part of this year’s budget review, the Budget Committee considered a request from
the Aurora Cultural Centre for the allocation of up to a further $220,300 and $200,500
from the Town’s existing Library Square operating funding for 2021 and 2022,
respectively. This funding was requested to support their on-going operations and
relocation costs. It also considered the extension of the Town’s annual $50,000
contribution in support of the cultural centre’s Kaleidoscope in Schools pilot program
into 2022. This report recommends that the 2021 funding requests be approved and
that the 2022 funding request decision be deferred to the 2022 Budget. This is in
recognition that the Town’s ongoing Library Square governance model review is likely to
address the Aurora Cultural Centre’s ongoing funding requirements.
The 2021 and 2022 water, wastewater and stormwater budget is recovered through user
rates
Provincial regulations require that each specific water budget be fully cost recovered.
As such the water, wastewater and stormwater budgets are each balanced by a full cost
recovery from user fees. The two key factors in the determination of these fees are the
costs to deliver theses services and the volumes to be billed.
The most significant cost drivers for this budget are the Town’s wholesale water and
wastewater management fees, both of which are paid to York Region. The Region will
confirm the rates they plan to charge for 2021 in December 2020. This budget assumes
that the increases for 2021 and 2022 will be in line with their original planned rate
increase of 2.9% for 2021. This results in the metered rates proposed for 2021 and 2022
being less than what was originally approved in the 2020 to 2022 Budget.
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December 15, 2020 7 of 15 Report No. FIN20-030
In 2020 it was discovered that the calculation of the Town’s stormwater rates assumed
a higher number of billings than were actually being billed resulting in an understated
rate. The presented budget phases in an adjustment to the Town’s stormwater rates to
reflect the correct number of billings equally over the two budget years. This adjustment
results in an increase of $1.17 per month, or $3.51 per quarterly bill for a residential
customer in 2021 compared to the increase included in the 2020 to 2022 Budget as
shown in Table 1 below.
Table 1
Water, Wastewater, Stormwater Rate Summary
The Town’s budget re-affirmation process offers an opportunity for Council to adjust a
future year budget should changes be required
As per the Municipal Act Council is required to re-affirm the budget for future years
annually. Consequently, Council will be asked to re-affirm the Town’s 2022 budget in
2021. The focus of this budget review will be on the changes to the previously approved
budget for this year.
Should a significant change arise to the 2022 budget Council will be able to make
adjustments to this year’s approved budget at the time of re-affirmation. These
adjustments may include, but are not limited to:
a) Legislation changes
b) Unplanned service level changes
c) Material changes to the projected inflation rate
d) Material changes to labour agreements
e) Changes to assessment growth projections
2020
Current Outlook Proposed Change Outlook Proposed Change
Water and Wastwater ($/m3):
Water Rate 2.18$ 2.45$ 2.34$ (4.5%)2.48$ 2.34$ (5.6%)
Wastewater Rate 2.77$ 3.11$ 2.89$ (7.1%)3.15$ 2.90$ (7.9%)
Combined Rate 4.95$ 5.56$ 5.23$ (5.9%)5.63$ 5.24$ (6.9%)
Stormwater Rate ($/month):
Residential 7.09$ 8.01$ 9.18$ 14.6%9.32$ 11.69$ 25.4%
Non-Residential 90.07$ 101.73$ 116.64$ 14.7%118.31$ 148.51$ 25.5%
2021 2022
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December 15, 2020 8 of 15 Report No. FIN20-030
Total capital budget authority of $185.3M is being requested in 2021 with $80.3M in
planned spending for 2021
Capital budget authority is made up of four components:
Actuals spent to the end of the last fiscal year for the life of the project
The current year’s capital forecast
The cash flow planned in the first budget year
The cash flow, only as needed, for future budget years where contractual
commitments are needed.
This means 2021 capital budget authority includes actuals to December 31, 2019 plus
the 2020 forecast plus 2021 capital cash flow and capital from 2022 and beyond only
as required.
A total of $189.7 million in 2021 capital budget authority was proposed as part of the
budget tabled at Budget Committee on October 27, 2020. Over the course of the
Committee’s review this proposed budget authority was reduced by a total of $4.4
million resulting in a final recommended 2021 capital budget authority of $185.3 million
being made up of $161.2 million in previously approved capital projects and $24.1
million in net new budget authority requests. A summary of the proposed 2021 capital
budget authority categorized by its traditional funding buckets of Rehabilitation &
Replacement (R&R), Growth & New (G&N) and Studies & Other (S&O) is presented under
Attachment 2. The detailed list of 2021 capital projects for which additional budget
authority is recommended is presented under Attachment 3.
To establish the capital budget authority, this budget assumes the approved budgets for
active capital projects (approved through a previous budget or by an in-year report)
becomes that project’s capital budget authority.
The 10-year capital plan includes $293.5M in capital investments
On October 27, 2020 a 10-year capital plan which included a total of $296.4 million in
capital investments was tabled for the Committees’ review. Over the course of this
plan’s examination, a total of $2.9 million in investments were removed. The final
recommended 10-year plan includes a total of $293.5 million in investments. This 10-
year capital plan continues to focus its investments in asset management with repair
and replacement projects representing 46% of the capital plan, growth and new 52%
which includes the construction of Library Square and studies and other at 2%.
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December 15, 2020 9 of 15 Report No. FIN20-030
This 10-year capital plan now better reflects the timing of the planned spending on
capital projects. By planning the cash flow in the 10-year capital plan, the Town is able
to better manage its cash, timing of investments and reserve needs on an annual basis
as shown in Figure 2 below. The previous practice of approving the full project as a
lump sum without consideration of actual planned cash outflows has made the
estimation of future reserve needs and cash availability very difficult, as well as, has
limited the Town’s ability to determine the appropriate length of time available for the
Town’s long-term investments.
Figure 2
10-year capital plan
The repair & replacement component of this plan has been built upon the Town’s
approved asset management plan foundation which will be subject to a significant
update in 2021 as the Town strives to maintain its compliance with the province’s
municipal asset management regulation.
The development of the 10-year capital plan has focused on ensuring that the first five
years of the plan are affordable assuming that the proposed 2021 and 2022
contributions to reserves in the operating budget are approved as presented. In future
budgets more work is needed to ensure the full 10 years of the plan is affordable. This
will be guided by a new fiscal strategy and policy which will be brought forward to
Council in 2021.
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December 15, 2020 10 of 15 Report No. FIN20-030
Four repair and replacement capital programs are proposed in an effort to improve
capital delivery
The Town of Aurora has historically approved projects on an individual basis. This
means that each fleet replacement and facility repair budget must be managed
separately. Should a project cost come in more than 10 percent higher than expected, a
report to Council to seek additional budget is needed prior to the project proceeding.
Through the Delegated Authority Bylaw, the Treasurer is able to transfer up to a
maximum of 10% in additional funding to a select approved project from another with a
similar funding source.
Capital programs group projects of a like funding source together. A capital program’s
budget is the total of all approved individual capital project budgets within the program.
A capital program provides sufficient flexibility to manage individual capital project
budget variances between projects. So if one project costs less than budgeted, these
funds can be used to cover the costs of other projects that cost more within the same
program while not exceeding the overall total budget authority approved for the
program. The movement of funds between projects within a capital program will not
subject to any of the restrictions specified under delegation Bylaw No. 6212-19.
Using capital programs will enable staff to more effectively manage variances on
capital projects and reduces the delays needed to seek additional budget authority
when tenders come in higher than expected. In turn this should result in staff being able
to improve the delivery of capital projects resulting in projects taking less time to
complete.
The use of the capital programs must follow the following rules:
• The savings applied to other projects should represent a true savings and not a
deferral that will need to be re-budgeted in future years
• The project scope must remain the same as originally approved by Council
• The projects must have the same funding source
• The capital budget authority for the program cannot be exceeded
• The planned capital spending (cash flow) for the budget year cannot be
exceeded.
Capital programs are proposed for facilities, fleet, roads and storm sewer repair and
replacement projects and are summarized in Table 2. Each of these groups of projects
have their own dedicated repair and replacement reserve and are guided by the asset
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December 15, 2020 11 of 15 Report No. FIN20-030
management plan. This makes repair & replacement projects a good choice for the
flexibility that program groups provides.
Table 2
Recommended 2021 Capital Program Budget Authority
Debt financing is required to manage the timing gaps between growth capital project
funding requirements and the collection of their intended development driven funding
sources
Debt financing is typically required in the management of the timing gap that arises
between when infrastructure is constructed ahead of anticipated growth in an effort to
ensure that a municipality is able to meet the increased growth demand for its services.
The development charge revenues that ultimately pay for new infrastructure may not be
collected until the actual growth is well underway.
This budget proposes the issuance of debt that will be repaid through future
Development Charge revenues for the following projects:
• Hallmark Ball Diamonds in 2021 ($3.4 million)
• Gymnasium at the Stronach Aurora Recreation Complex in 2022 ($8.2 million)
• The New Recreation Centre construction in 2022 ($33.8 million)
Debt is recommended for the Hallmark Ball Diamonds as the Development Charge
reserve balance for outdoor recreation is presently in a negative position. Also the
current Development Charge Study includes part of the cost of a baseball diamond in
this study time frame, the rest is considered a post period benefit. This means future
development, beyond 2024, will benefit and pay for this project in their fees. Council
debt authority for this project is needed in 2021.
Repair & Replacement Capital Programs
Facilities 4,020.3 4,562.1 541.8 652.2 2,000.0 1,595.9 313.9
Fleet 1,518.7 2,006.5 487.8 -67.8 1,674.8 263.9
Roads 30,362.3 32,132.3 1,770.0 9,486.7 14,275.3 8,370.2 -
Storm Sewer 4,553.6 6,263.6 1,710.0 469.6 864.0 4,850.0 80.0
Proposed 40,454.8 44,964.4 4,509.6 10,608.6 17,207.1 16,491.0 657.8
* Includes all active project budgets, adjustments to project budgets and new budget commitments
Budget
Change
Actuals
to Dec/19
2020
Forecast 2021 2022+($000s)
Previously
Approved
Budget
2021 Budget Capital Budget Authority Cash Flow
Capital
Budget
Authority*
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December 15, 2020 12 of 15 Report No. FIN20-030
The construction of the gymnasium at the Stronach Aurora Recreation Complex and the
new recreation facility will be significant investments for the Town and benefit future
residents by providing new facility space. Due to the size of these investments, the
budget proposes that they be debt financed when the construction is expected to begin
in 2022. Council debt financing authority will be required in 2021 for the SARC
Gymnasium project as the award of its construction contract is anticipated in the fall of
2021.
Ontario Regulation 284/09 requires the budget be reconciled on the full accrual basis of
accounting
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-
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 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 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.
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December 15, 2020 13 of 15 Report No. FIN20-030
The budgets and rates for water, wastewater and stormwater operations must be
approved by Council. The proposed budgets provide sufficient resources for the Town
staff to meet all statutory responsibilities of the Town as an owner and operator of
systems for water distribution, wastewater collection and stormwater collection and
management.
Financial Implications
Residential tax bills contain three different property taxes. Taxes collected for provincial
education purposes represents approximately 20.3 percent of a residential tax bill, while
taxes for York Region are approximately 42.7 percent and the Town’s share is the
remaining 37.0 percent.
The Town’s proposed annual tax rate increases of 2.5 and 2.9 percent for 2021 and
2022, respectively would add approximately $7.56 and $8.99 per year to the Town’s
share of the tax bill for each $100,000 of assessment. For the average home in Aurora
assessed at $800,000, the Town’s share of the tax bill in 2020 is $2,418. The proposed
tax increases of 2.5% and 2.9% for 2021 and 2022, respectively result in a total
estimated increase of $60 in 2021 and $72 in 2022. This is less than the proposed
increase in the 2020 budget for these years of $83 in 2021 and $73 in 2022.
The average quarterly residential water bill assumes the use of 54 cubic meters of
water during the three-month period. The rates for water and wastewater are charged
per cubic meter and then the stormwater charge is a monthly fee. So each residential
bill will include three months. Despite the increase to the stormwater rates in 2021 and
2022, the average quarterly residential water bill is expected to be $14.31 less in 2021
and $13.95 less in 2022 than what was included in the 2020 to 2022 Budget.
The proposed 2021 capital plan is affordable should Council approve the proposed
allocation of 0.9 percent of the total planned fiscal strategy 1 percent tax rate increase
in support of the Town’s capital infrastructure renewal. The affordability of the
presented full 10-year capital plan (2022 to 2030) will be determined as part of the
Town’s work in its development of a long-term fiscal policy in 2021.
Communications Considerations
A press release and information kit has been prepared related to the approval of the
Town’s 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
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December 15, 2020 14 of 15 Report No. FIN20-030
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 any of the presented budgets than those
recommended by Budget Committee.
Conclusions
The Budget Committee has concluded its reaffirmation of the Town’s multi-year
operating budgets for the 2021 and 2022 fiscal years. The result of these reaffirmed
budgets is a 2.5 and 2.9 percent tax increase for 2021 and 2022, respectively on the
Aurora share of the tax bill. When combined with the increases for York Region and the
provincial education portions, the estimated overall tax impact for Aurora residents for
this same two year period will be 2.2 and 2.4 percent.
This operating budget includes the final phase-in of the estimated Library Square debt
carrying and incremental operating cost pressures.
In accordance with Ontario Regulation 284/09 section 2, the Town of Aurora has
undertaken a reconciliation of the reaffirmed 2021 and 2022 operating budgets to the
full accrual basis of accounting.
Attachments
Attachment 1 – 2021 to 2022 Proposed Operating Budget by Department
Attachment 2 – 2021 Proposed Capital Budget Authority by Department
Attachment 3 – 2021 Proposed Capital Budget Authority - Project Detail
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December 15, 2020 15 of 15 Report No. FIN20-030
Attachment 4 – Reconciling the 2021 and 2022 Proposed Budgets with PSAB Standards
Previous Reports
FIN20-009, 2021 Budget Process and Timeline, April 14, 2020
FIN20-027, 2021 Budget Introduction, October 27, 2020
FIN20-025, New Capital Budget Framework, November 16, 2020
Pre-submission Review
Agenda Management Team electronic review on November 27, 2020
Approvals
Approved by Rachel Wainwright-van Kessel, CPA, CMA, Director Finance/Treasurer
Approved by Doug Nadorozny, Chief Administrative Officer
Page 81 of 120
Attachment #1
Gross Net $ % Gross Net $ %
587.6 587.6 10.7 1.9% 597.2 597.2 9.7 1.6%
1,403.1 1,402.8 29.0 2.1% 1,428.1 1,427.8 25.0 1.8%
15,561.2 10,914.2 1,321.9 13.8% 16,261.9 10,533.4 (380.8) (3.5%)
10,388.6 9,408.0 681.1 7.8% 10,897.6 9,890.4 482.4 5.1%
2,772.7 2,216.8 155.3 7.5% 3,009.6 2,390.6 173.8 7.8%
Roads, Parks & Waste Mgmt 12,192.8 11,044.2 564.4 5.4% 12,676.7 11,526.5 482.3 4.4%
Water, Wastewater & Storm 28,719.5 - - - 30,147.2 - - -
Planning & Development Serv. 6,041.9 850.5 69.0 8.8% 6,361.9 847.7 (2.7) (0.3%)
Corporate Revenues & Exp.8,827.1 99.4 (789.0) (88.8%) 9,751.0 1,714.7 1,615.3 1625.1%
86,494.5 36,523.5 2,042.4 5.9% 91,131.1 38,928.4 2,404.9 6.6%
11,961.6 11,961.6 206.3 1.8% 12,257.5 12,257.5 295.9 2.5%
3,896.1 3,896.1 28.0 0.7% 3,934.1 3,934.1 38.0 1.0%
102,352.2 52,381.2 2,276.7 4.5% 107,322.7 55,120.0 2,738.8 5.2%
Assessment Growth 1,000.8 2.0%1,165.1 2.2%
Tax Increase 1,275.9 2.5%1,573.7 2.9%
2020 Approved Budget 105,427.9 53,069.5 2,965.0 3.4% 109,180.8 55,831.0 2,761.5 2.9%
Change to Outlook (3,075.7) (688.3)(0.9%) (1,858.1) (711.0)0.0%
Gross Net Gross Net
$000 $000 $000 $000
Opening Full Time Equivalent (FTE)240.0 246.0
Community Services:
Facility Booking Administrator 1.0 68.2 68.2
Sport & Community Development Specialist*1.0 100.9 -
Corporate Services:
IT Strategic Plan Positions 1.0 111.8 111.8 1.0 111.8 111.8
Customer Service Representative (Uplift to F/T)1.0 55.7 55.7
Human Resources Consultant 1.0 108.8 108.8
Legal Assistant 1.0 74.3 74.3
Legal Articling Student 1.0 90.0 90.0
Finance:
Financial Systems & Policy Advisor 1.0 111.1 -
Procurement Analyst 1.0 90.9 90.9
Operational Services:
Flex Service Person 1.0 81.3 81.3
Parks Operator 1.0 83.0 83.0
Planning & Development Services:
Reduction to Building Services vacancies (2.0) - -
Administrative Assistant - Engineering Division 1.0 75.0 75.0
Full-Time Equivalent (FTE)246.0 712.1 500.1 251.0 450.7 450.7
2020 Budget Outlook 248.0 712.1 500.1 253.0 450.7 450.7
Change to Outlook (2.0) - - (2.0) - -
* Indicates conversion from temporary to permanent
FTE FTE
New Permanent Full Time Staff Positions
Total Budget
2021 2021
Total Departmental Budget
Central York Fire Services
Library
Operational Services:
2022 Budget Net Change
2021 to 2022 Proposed Operating Budget by Department
$000's 2021 Budget Net Change
Council
Office of the CAO
Community Services
Corporate Services
Finance
Page 82 of 120
Attachment #2
2021 Proposed Capital Budget Authority by Department
Office of the CAO
Repair & Replacement 85.0 85.0 - 26.3 58.7 - -
Studies & Other 155.0 255.0 100.0 61.9 10.0 156.6 26.6
240.0 340.0 100.0 88.2 68.7 156.6 26.6
Community Services
Repair & Replacement 4,333.9 4,895.7 561.8 875.6 2,090.2 1,615.9 313.9
Growth & New 54,706.5 62,951.5 8,245.0 2,467.0 7,112.3 31,084.5 22,287.7
Studies & Other 285.0 375.0 90.0 - 235.0 140.0 -
59,325.4 68,222.2 8,896.8 3,342.6 9,437.5 32,840.4 22,601.6
Corporate Services
Repair & Replacement 3,235.0 4,150.9 915.9 1,865.8 1,143.9 744.8 396.5
Growth & New 1,390.9 1,565.9 175.0 673.2 361.7 531.0 -
Studies & Other 535.0 555.0 20.0 101.1 194.9 253.0 6.0
5,160.9 6,271.7 1,110.8 2,640.0 1,700.5 1,528.8 402.5
Finance
Repair & Replacement 4,295.8 8,087.3 3,791.5 2,180.7 537.5 2,361.5 3,007.6
Studies & Other 100.0 185.0 85.0 - - 185.0 -
4,395.8 8,272.3 3,876.5 2,180.7 537.5 2,546.5 3,007.6
Operational Services
Repair & Replacement 12,756.5 14,874.3 2,117.8 7,443.0 1,359.3 5,658.1 413.9
Growth & New 16,702.2 20,072.2 3,370.0 5,159.8 3,440.2 10,047.2 1,425.0
Studies & Other 212.4 212.4 - 96.7 115.7 - -
29,671.1 35,158.9 5,487.8 12,699.6 4,915.2 15,705.3 1,838.9
Planning & Development Services
Repair & Replacement 35,108.6 38,588.6 3,480.0 9,956.4 15,332.0 13,220.2 80.0
Growth & New 11,029.1 11,979.1 950.0 6,978.2 1,564.8 3,386.2 50.0
Studies & Other 2,049.0 2,199.0 150.0 794.6 727.1 459.8 217.5
48,186.7 52,766.7 4,580.0 17,729.2 17,623.9 17,066.2 347.5
Departmental Total 146,979.9 171,031.9 24,052.0 38,680.2 34,283.3 69,843.8 28,224.6
Central York Fire Services
Growth & New 14,191.9 14,218.8 26.9 376.6 3,357.3 10,484.9 -
14,191.9 14,218.8 26.9 376.6 3,357.3 10,484.9 -
Proposed Budget 161,171.8 185,250.7 24,078.9 39,056.8 37,640.6 80,328.6 28,224.6
* Includes all active project budgets, adjustments to project budgets and new budget commitments
Capital
Budget
Authority*
Budget
Change
($000s)
Previously
Approved
Budget
2021 Budget Capital Budget Authority Cash Flow
Actuals to
Dec/19
2020
Forecast 2021 2022+
Page 83 of 120
Attachment #3
Project
Proposed
Capital
Budget
Authority
Previously
Approved
Budget
Proposed
Budget
Change
Recommendation
Previously Approved Projects 85.0 85.0 - Receive for information only
Subtotal Office of the CAO 85.0 85.0 -
72201 - Work Station Refresh Carpet Paint 1,070.0 820.0 250.0 Conditional Approval
72204 - Security Audit & Implementation 526.8 450.0 76.8 Approve
72372 - 215 Industrial - Refurbishment of
Generator 50.0 - 50.0 Approve
72452 - Energy and Demand Management
Plan Implementation 100.0 50.0 50.0 Approve
72453 - Unplanned - Emergency Repairs
Contingency 200.0 100.0 100.0 Approve
72457 - Lane Ropes for SARC & AFLC and
new diving board at SARC 75.0 - 75.0 Approve
Previously Approved Projects 2,540.3 2,600.3 (60.0) Receive for information only
4,562.1 4,020.3 541.8
73324 - Pet Cemetery Restoration 55.0 35.0 20.0 Approve
55.0 35.0 20.0
Previously Approved Projects 278.6 278.6 - Receive for information only
278.6 278.6 -
Subtotal Community Services 4,895.7 4,333.9 561.8
14070 - Boardroom Audio/Video Equipment 100.0 50.0 50.0 Approve
14047 - Computer & Related Infrastructure
Renewal 2,097.5 1,437.1 660.4 Conditional Approval
14075 - Business Process Automation and
Data Integration 250.5 105.0 145.5 Approve
14082 - Data Centre Upgrades 60.0 - 60.0 Approve
Previously Approved Projects 1,642.9 1,642.9 - Receive for information only
Subtotal Corporate Services 4,150.9 3,235.0 915.9
14012 - Financial System 1,500.0 1,000.0 500.0 Approve
43038 - Water Meter Replacement Program 4,587.3 3,295.8 1,291.5 Approve
Facilities
Finance
Liesure Services
Programs
2021 Proposed Capital Budget Authority - Project Detail
($000s)
Community Services
Corporate Services
Repair & Replacement
Office of the CAO
Page 84 of 120
Attachment #3
Project
Proposed
Capital
Budget
Authority
Previously
Approved
Budget
Proposed
Budget
Change
Recommendation
2021 Proposed Capital Budget Authority - Project Detail
($000s)
43055 - Advanced Metering Infrastructure
(Conditionally Approved - 2019)2,000.0 - 2,000.0
Receive for information
Retains conditional approval
Previously Approved Projects - - - Receive for information only
Subtotal Finance 8,087.3 4,295.8 3,791.5
34432 - Roads - 2 Ton (#24-21) 90.0 - 90.0 Approve
34441 - Roads - Street Sweeper (#40-21) 305.0 - 305.0 Approve
71136 - Parks - 1 Ton Pick Up Crew Cab (#203-
21)62.8 - 62.8 Approve
71154 - Parks - Utility Trailer (#231-21) 15.0 - 15.0 Approve
71158 - Parks - Grass Crew Trailer (#244-21) 15.0 - 15.0 Approve
Previously Approved Projects 1,518.7 1,518.7 - Receive for information only
2,006.5 1,518.7 487.8
72281 - AFLC - Skate Park 675.0 675.0 -Receive for information
Increase not approved
73160 - Emerald Ash Borer Management
Program 2,069.9 1,799.9 270.0 Approve
73175 - Walkway Lights - Graham Parkette 60.0 - 60.0 Approve
73192 - Board Walk Resurface McKenzie
Marsh 600.0 - 600.0 Approve
73215 - Playground Replacement, Walkway
Repaving- L Willson Park 180.0 - 180.0 Approve
73242 - Improvements to Fleury Park
Washroom Facility 480.0 350.0 130.0 Approve
Previously Approved Projects 1,504.5 1,504.5 - Receive for information only
5,569.3 4,329.3 1,240.0
34007 - Webster Drive Curb/Road Drainage
Repair 65.0 - 65.0 Approve
34616 - Side Walk /Engineered Walkway
Reconstruction 525.0 200.0 325.0 Approve
Previously Approved Projects 700.0 700.0 - Receive for information only
1,290.0 900.0 390.0
Previously Approved Projects 5,538.5 5,538.5 - Receive for information only
5,538.5 5,538.5 -
Operational Services
Operations
Fleet
Parks
Roads & Sidewalks
Page 85 of 120
Attachment #3
Project
Proposed
Capital
Budget
Authority
Previously
Approved
Budget
Proposed
Budget
Change
Recommendation
2021 Proposed Capital Budget Authority - Project Detail
($000s)
Previously Approved Projects 470.0 470.0 - Receive for information only
470.0 470.0 -
Subtotal Operational Services 14,874.3 12,756.5 2,117.8
31124 - Henderson Dr. - Wildlife Passage 175.0 175.0 -Receive for information
Increase not approved
31178 - Reconstruction of Poplar Crescent 3,935.3 2,645.3 1,290.0 Approve
31199 - Road Resurfacing - Gurnett St.,
Kennedy St. E., Victoria St.,250.0 - 250.0 Approve
31243 - Long Term Remediation for the
Pavement Heave Over Vandorf Culvert West
of Bayview
230.0 - 230.0 Approve
Previously Approved Projects 27,542.0 27,542.0 - Receive for information only
32,132.3 30,362.3 1,770.0
Previously Approved Projects 192.7 192.7 - Receive for information only
192.7 192.7 -
42066 - Damaged Storm Pipe off Henderson
Dr 4,010.0 2,610.0 1,400.0 Approve
42075 - Performance Monitoring of LID
Controls 240.0 80.0 160.0 Approve
42080 - Jones Court Stream Rehabilitation 150.0 - 150.0 Approve
Previously Approved Projects 1,863.6 1,863.6 - Receive for information only
6,263.6 4,553.6 1,710.0
Subtotal Planning & Development 38,588.6 35,108.6 3,480.0
Subtotal Repair & Replacement 70,681.8 59,814.8 10,867.0
71060 - Facilities - 1/2 ton Truck (New) 45.0 - 45.0 Approve
72410 - SARC - Gymnasium 8,200.0 - 8,200.0 Approve
Previously Approved Projects 54,706.5 54,706.5 - Receive for information only
Subtotal Community Services 62,951.5 54,706.5 8,245.0
Sidewalks
Planning & Development Services
Growth & New
Community Services
Facilities
Water, Wastewater & Stormwater
Roads
Storm Sewer
Page 86 of 120
Attachment #3
Project
Proposed
Capital
Budget
Authority
Previously
Approved
Budget
Proposed
Budget
Change
Recommendation
2021 Proposed Capital Budget Authority - Project Detail
($000s)
Previously Approved Projects 795.3 795.3 - Receive for information only
Previously Approved Projects 260.0 260.0 - Receive for information only
14085 - Migration to CityView Workspace 100.0 - 100.0 Approve
14089 - Business Intelligence 50.0 - 50.0 Approve
24013 - Building Division Website Portal 100.0 75.0 25.0 Approve
Previously Approved Projects 260.6 260.6 - Receive for information only
510.6 335.6 175.0
Subtotal Corporate Services 1,565.9 1,390.9 175.0
21109 - Fire - Smaller Vehicles 26.9 - 26.9 Approve
Previously Approved Projects 14,191.9 14,191.9 - Receive for information only
Subtotal Central York Fire Services 14,218.8 14,191.9 26.9
Previously Approved Projects 2,255.4 2,255.4 - Receive for information only
Previously Approved Projects 117.0 117.0 - Receive for information only
34111 - Roads - DLA/Multipurpose Road
Maintenance Truck (New)500.0 - 500.0 Approve
34232 - Fleet - Four Post Hoist (New)25.0 - 25.0 Approve
Previously Approved Projects 525.0 525.0 - Receive for information only
1,050.0 525.0 525.0
73169 - David Tomlinson Nature Reserve
(Phase 1-5)5,119.5 4,119.5 1,000.0 Approve
73287 - Hallmark Lands - Baseball Diamonds 3,750.0 3,000.0 750.0 Approve
73296 - Trails - Joseph Hartman Trail
Connection (DG Group)320.0 150.0 170.0 Approve
73323 - Mattamy Phase 4/5 Trail 900.0 100.0 800.0 Approve
73327 - DeGraaf Cres Trail 200.0 75.0 125.0 Approve
Previously Approved Projects 6,235.3 6,235.3 - Receive for information only
16,524.8 13,679.8 2,845.0
Corporate Services
Information Technology
Access Aurora
Bylaw
Operations
Central York Fire Services
Roads & Sidewalks
Operational Services
Fleet
Parks
Page 87 of 120
Attachment #3
Project
Proposed
Capital
Budget
Authority
Previously
Approved
Budget
Proposed
Budget
Change
Recommendation
2021 Proposed Capital Budget Authority - Project Detail
($000s)
Previously Approved Projects 125.0 125.0 - Receive for information only
Subtotal Operational Services 20,072.2 16,702.2 3,370.0
Previously Approved Projects 120.0 120.0 - Receive for information only
34006 - Pave Snow Storage Facility - Lambert
Willson Park 900.0 350.0 550.0 Approve
34527 - Yonge/Wellington Intersection
Improvements 494.1 94.1 400.0 Approve
Previously Approved Projects 10,465.0 10,465.0 - Receive for information only
11,859.1 10,909.1 950.0
Subtotal Planning & Development 11,979.1 11,029.1 950.0
Subtotal Growth & New 110,787.5 98,020.6 12,766.9
12042 - Municipal Levels of Service Review 100.0 - 100.0 New capital project
Previously Approved Projects 155.0 155.0 - Receive for information only
Subtotal Office of the CAO 255.0 155.0 100.0
72459 - Facilities Study 90.0 - 90.0 New capital project
Previously Approved Projects 285.0 285.0 - Receive for information only
Subtotal Community Services 375.0 285.0 90.0
13021 - Diversity and Inclusion Strategy
Consultant 30.0 - 30.0 New capital project
Previously Approved Projects 525.0 535.0 (10.0) Receive for information only
Subtotal Corporate Services 555.0 535.0 20.0
14080 - Procurement Modernization 65.0 - 65.0 New capital project
14087 - Town of Aurora - Second Generation
Asset Management Plan 70.0 - 70.0 New capital project
Previously Approved Projects 50.0 100.0 (50.0) Receive for information only
Subtotal Finance 185.0 100.0 85.0
Previously Approved Projects 212.4 212.4 - Receive for information only
Subtotal Operational Services 212.4 212.4 -
Roads
Studies & Other
Corporate Services
Finance
Operational Services
Water
Planning
Office of the CAO
Community Services
Planning & Development Services
Page 88 of 120
Attachment #3
Project
Proposed
Capital
Budget
Authority
Previously
Approved
Budget
Proposed
Budget
Change
Recommendation
2021 Proposed Capital Budget Authority - Project Detail
($000s)
34536 - Yonge Street Road Diet Study --- Project not approved
34562 - Active Transportation Master Plan 150.0 - 150.0 New capital project
Previously Approved Projects 2,049.0 2,049.0 - Receive for information only
Subtotal Planning & Development 2,199.0 2,049.0 150.0
Subtotal Studies & Other 3,781.4 3,336.4 445.0
Total 185,250.7 161,171.8 24,078.9
Planning & Development Services
Page 89 of 120
Attachment #4Reconciling the 2021 and 2022 Proposed Budgets with PSAB StandardsAccrual Accrual Operating Capital* Operating Capital*Revenues102,352 80,329 - 182,681 107,323 38,195 - 145,518Transfers from reserves(49,644) (49,644) (27,282) (27,282)Total Revenues102,352 80,329 (49,644) 133,037 107,323 38,195 (27,282) 118,236Expenses102,352 80,329 - 182,681 107,323 38,195 - 145,518Transfers to reserves(14,376) (14,376) (15,330) (15,330)Acqusition of tangible capital assets(63,307) (63,307) (30,331) (30,331)Debt principal repayments(1,793) (1,793) (2,073) (2,073)Amortization13,922 13,922 14,443 14,443WSIB53 53 49 49Post employment benefits324 324 336 336Total Expenses102,352 80,329 (65,178) 117,503 107,323 38,195 (32,907) 112,612Surplus- - 15,533 15,533 - - 5,624 5,624*As per ten year capital plan.2021 2022Proposed budgetProposed budgetOperating and CapitalOperating and Capital(in $ooo's)Reporting ChangeReporting ChangeModified Accrual Modified AccrualPage 90 of 120