AGENDA - General Committee - 20150126SPECIAL GENERAL COMMITTEE
2015 BUDGET REVIEW
MEETING AGENDA
MONDAY,JANUARY 26,2015
7 P.M.
COUNCIL CHAMBERS
AURORA TOWN HALL
PUBLIC RELEASE
January 23,2015
TOWN OF AURORA
SPECIAL GENERAL COMMITTEE
2015 BUDGET REVIEW MEETING AGENDA
Monday,January 26,2015
7 p.m.
Council Chambers
1.DECLARATION OF PECUNIARY INTEREST AND GENERAL NATURE THEREOF
2.APPROVAL OF THE AGENDA
RECOMMENDED:
THAT the agenda as circulated by the Legal and Legislative Services be
approved.
3.DELEGATIONS
RECOMMENDED:
THAT the requirements of section 3.8(c)of the Procedural By-law be waived to
permit the delegation of Neil Garbe,Chief Administrative Officer,and Dan Elliott,
Director,Corporate &Financial Services,to speak for more than five (5)minutes.
(a)Neil Garbe,Chief Administrative Officer,and Dan Elliott,Director,Corporate
&Financial Services -Treasurer
Re:Item 3 –Report No.CFS15-003 –Draft 2015 Business Plan with
Operating and Capital Budgets –Overview Report
4.PUBLIC CONSULTATION –OPEN SESSION –OPPORTUNITY FOR MEMBERS
OF THE PUBLIC TO PROVIDE INPUT REGARDING THE 2015 BUDGET
5.CONSIDERATION OF ITEMS
6.ADJOURNMENT
Special General Committee –2015 Budget Review Meeting Agenda
Monday,January 26,2015 Page 2 of 2
AGENDA ITEMS
1.CAO15-002 –Results of Citizen Budget Survey pg.1
RECOMMENDED:
THAT Report No.CAO15-002 be received for information.
2.CFS15-004 –Proposed Changes to Annual Budget Approach and Timing pg.14
RECOMMENDED:
THAT Report No.CFS15-004 be received;and
THAT staff be directed to implement the changes to the annual Budget process
as set out in this report;and
THAT Special General Committee (Budget)meetings be scheduled for Monday
September 28,2015 at 9:00 a.m.and Monday October 5,2015 at 9:00 a.m.,and
that the official meeting schedule of Council be amended accordingly.
3.CFS15-003 –Draft 2015 Business Plan with Operating and Capital pg.20
Budgets –Overview Report
RECOMMENDED:
THAT Report No.CFS15-003 and accompanying presentation be received as an
overview of the 2015 Operating Budget and Capital Investment Plan;and
THAT the detailed Draft Capital Plan and departmental Operating Budgets be
reviewed at Special General Committee meetings scheduled over the period
covering from January through to March 2015;and
THAT,following the Budget deliberation meetings,staff prepare an updated
consolidated Budget report and presentation for Council reflecting all Budget
changes approved by General Committee.
TOWN OF AURORA
GENERAL COMMITTEE REPORT No.CAO15-002
SUBJECT:Results of Citizen Budget Survey
FROM:Neil Garbe,Chief Administrative Officer
DATE:January 26,2015
RECOMMENDATIONS
THAT Report No.CAO15-002 be received for information.
PURPOSE OF THE REPORT
To provide Council the results of the recent Citizen Budget resident survey.
BACKGROUND
In July 2014,Town staff formed a working group to design and implement a Citizen
Budget online interactive survey with staff from Open North,a non-profit company that
creates online tools for citizen engagement.
The survey was designed to inform residents on how the Town allocates tax dollars for
various programs and services,provide homeowners the opportunity to provide
feedback,and serve as a broad gauge of resident satisfaction with municipal spending.
The survey was built with the potential to re-deploy annually or as required.
The Citizen Budget survey offered interested residents the option to provide feedback
on 13 core programs and services offered by the Town,by indicating whether funding
should be increased,reduced,or remain the same.
Citizen Budget calculated the selections instantaneously,displaying the effect the
choices would have on the resident’s tax levy.
The survey was online from September 15 to November 30,2014 and was promoted in
the Town Notice Board,articles in local newspapers,Town website,and social media
feeds.
Residents who completed the survey were entered into a draw for an Apple IPad Air.
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page -1
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January 26,2015 -2 -Report No.CAO15-002
COMMENTS
The Town received 104 unique completed surveys,verified and screened IP address.
Citizen Budget posed the following 13 questions,providing examples of programs and
services in each area.
“How would you adjust your property tax funding to …”
1)Community Planning?
2)Enforcement and Licensing?
3)Animal Control?
4)Road Network Operations?
5)Snow Management and Plowing Operations?
6)Solid Waste Management?
7)Municipal Facilities?
8)Community Programs?
9)Parks,Trails and Open Spaces?
10)Cultural Services?
11)Fire and Emergency Services?
12)Infrastructure Rehabilitation and Replacement Contributions?
13)Aurora Public Library?
The survey questions allowed nine options for response:
•A selection of 100%indicated zero or no change
•A selection below 100%indicated a reduction
•A selection above 100%indicated an increase
90%92.5%95%97.5%100%102.5%105%107.5%110%
10%7.5%5%2.5%0 2.5%5%7.5%10%
Survey Options
Reduce Increase
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page -2
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January 26,2015 -3 -Report No.CAO15-002
Results:
Community Planning:Most common response:No change
Second most common:10%Reduction
Median selection:No change
Average of responses:1.6%Reduction
Enforcement and Licensing:Most common response:No change
Second most common:10%Reduction
Median selection:2.5%Reduction
Average of responses:2%Reduction
Animal Control:Most common response:No change
Second most common:10%Reduction
Median selection:2.5%Reduction
Average of responses:2.8%Reduction
Road Network Operations:Most common response:No change
Second most common:2.5%Increase
Median selection:No change
Average of responses:0.2%Reduction
Snow Management/Plowing:Most common response:No change
Second most common:2.5%Increase
Median selection:No change
Average of responses:0.2%Increase
Solid Waste Management:Most common response:No change
Second most common:2.5%Increase
Median selection:No change
Average of responses:1.4%Decrease
Municipal Facilities:Most common response:No change
Second most common:2.5%Reduction
Median selection:2.5%Reduction
Average of responses:2.5%Reduction
Community Programs:Most common response:No change
Second most common:10%Reduction
Median selection:No change
Average of responses:1%Reduction
Parks,Trails/Open Spaces:Most common response:No change
Second most common:2.5%Increase
Median selection:No change
Average of responses:1%Reduction
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page -3
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January 26,2015 -4 -Report No.CAO15-002
Cultural Services:Most common response:10%Reduction
Second most common:No change
Median selection:5%Reduction
Average of responses:3.7%Reduction
Fire and Emergency:Most common response:No change
Second most common:2.5%Increase
Median selection:No change
Average of responses:1.1%Reduction
Rehab and Replacement:Most common response:No change
Second most common:2.5%Increase
Median selection:No change
Average of responses:0.1%Increase
Aurora Public Library:Most common response:No change
Second most common:10%Reduction
Median selection:No change
Average of responses:1.5%Reduction
Observations:
Across all 13 program and service areas:
•No change was the most common response in 12 of the 13 areas
•10%spending reduction and 2.5%spending increase were tied for second most
common responses,with 5 responses each in the 13 areas
•In terms of Total Overall Responses:
•No change was the most popular response,comprising 31%of the combined
responses;twice the next most popular selection
•10%spending reduction was the next most popular response,selected nearly
15%of the time
•Cultural Services garnered the lowest overall results with:
•Lowest average score 96.3%(recommending a spending reduction of 3.7%)
•10%spending reduction selected as most common response
•Snow Management and Plowing and Infrastructure Rehab and Replacement had
the highest averages,recommending modest spending increases 0.2%and 0.1%
respectively)
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page -4
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January 26,2015 -5 -Report No.CAO15-002
Breakdown by respondent:
•26 respondents opted for no change or decreased spending in all service areas
•12 respondents opted for decreased spending in all service areas
•Four respondents selected 10%spending reduction as most common response,
including two respondents who selected this option for all service areas
•Nine respondents opted for no change or increased spending in all service areas
•Four respondents selected 10%spending increase as the most common
response,including one respondent who selected this option for all service areas
LINK TO STRATEGIC PLAN
The Citizen Budget survey supports the following elements of the Town of Aurora
Strategic Plan:
Goal:Enhancing Communication between Staff and the Public
Key Outcome:Enhancing Stakeholder Co-operation and Communication
Guiding Principle:Broad community outreach and engagement with partners,
businesses,newcomers and community groups to ensure inclusiveness
Pillars of Success:Identify new formats,methods and technologies to
effectively and regularly engage the community
ALTERNATIVE(S)TO THE RECOMMENDATIONS
None.
FINANCIAL IMPLICATIONS
The cost to design,build and execute the Citizen Budget Survey was $6,000.
CONCLUSIONS
The data from the Citizen Budget responses point strongly towards maintaining the
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page -5
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Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page - 6
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January 26, 2015 -6-Report No. CA015-002
status quo on spending levels.
No change was the most common response in 12 of the 13 areas and garnered 31% of
the overall responses -double the next most popular selection.
The exception to status quo spending was Cultural Services, where respondents
recommended the sharpest decreases in spending. Cultural Services was the lone
category where the most common response was a 10% spending reduction.
While the data suggests that status quo is preferable in the majority of program and
service areas in the survey, there were a prominent number of responses
recommending a 10% spending reduction.
10% spending reduction was the most popular response in one category, the second
most popular response in five categories and garnered nearly 15% of the overall
responses (second overall).
PREVIOUS REPORTS
None.
ATTACHMENTS
Attachment #1 -All Responses
PRE-SUBMISSION REVIEW
Executive Leadership Team meeting-January 15, 2015
Prepared by: Michael Kemp, Manager of Corporate Communications -Ext. 4238
Neil Garbe
Chief Administrative Officer
Page 1 of 7
Attachment #1
Community Planning –All Responses
Enforcement and Licensing –All Responses
17
7
12
15
25
14
2 3
9
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
19
7
14 13
27
10
5
2
7
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page -7
-7 -
Page 2 of 7
Animal Control –All Responses
Road Network Operations –All Responses
26
6
13 14
28
6
2 2
7
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
12
1
8
11
30 29
5
1
7
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page -8
-8 -
Page 3 of 7
Snow Management and Plowing Operations –All Responses
Solid Waste Management –All Responses
7
4
6
9
38
23
10
3 4
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
11
2
12 12
47
15
4
0 1
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page -9
-9 -
Page 4 of 7
Municipal Facilities –All Responses
Community Programs –All Responses
13
7
15
24
30
10
3
0
2
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
18
4
9
15
25
10
12
3
8
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page -10
-10 -
Page 5 of 7
Parks and Trails and Open Spaces –All Responses
Cultural Services –All Responses
12
5
11
15
30
17
6
3
5
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
30
12 11 12
26
2 3 2
6
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page -11
-11 -
Page 6 of 7
Fire and Emergency Services –All Responses
Infrastructure Rehabilitation and Replacement Contributions –All Responses
12
5
8
11
39
22
2 1
4
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
5
3
8
17
36
19
8
2
6
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page -12
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Page 7 of 7
Aurora Public Library –All Responses
Cumulative Totals of All Responses (104 surveys X 13 responses each)
19
2
7
14
39
9 9
0
5
0
5
10
15
20
25
30
35
40
45
50
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
201
65
134
182
420
186
71
22
71
0
50
100
150
200
250
300
350
400
450
90.0%92.5%95.0%97.5%100.0%102.5%105.0%107.5%110.0%
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 1 Page -13
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GENERAL COMMITTEE REPORT No.CFS15-004
SUBJECT:Proposed Changes to Annual Budget Approach and Timing
FROM:Dan Elliott,Director,Corporate &Financial Services -Treasurer
DATE:January 26,2015
RECOMMENDATIONS
THAT Report CFS15-004 be received;and
THAT staff be directed to implement the changes to the annual budget process as
set out in this report;and
That Special General Committee (Budget)meetings be scheduled for Monday
September 28,2015 at 9:00 a.m.and Monday October 5,2015 at 9:00 a.m.,and
that the official meeting schedule of Council be amended accordingly.
PURPOSE OF THE REPORT
This report will propose changes to the annual budget cycle for Aurora,and changes in
focus for the annual operating budget.Specifically,there are five changes to propose as
follows:
Introduction of the Asset Management Plan (AMP)document,merging it with the
current annual Ten Year Capital Investment Plan
Combining together the annual capital budget with the review of the combined
Asset Management Plan and Ten Year Capital Investment Plan documents,and
completing this review and approval of capital into late September of each year.
Maintaining the review of the Annual Operating Budget in the late Fall
Introduction of multi-year operating budgets
Incorporation of a focus on budget changes,and service levels,and Key
Performance Indicators (KPI’s)rather than detailed departmental operational
budget reviews.
Transferring the detailed departmental budget reviews to the new Finance
Advisory Committee,to be conducted on a periodic basis at the discretion of the
Finance Advisory Committee outside of the operating budget review and
approval process.
TOWN OF AURORA
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 2 Page -1
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January 26,2015 -2 -Report No.CFS15-004
BACKGROUND
Several changes in the budget environment have occurred in the last number of years
for Aurora.A major new requirement of the Provincial Government requires all
municipalities seeking Provincial or Federal funding must have an Asset Management
Plan (AMP)A draft of that plan was complete and available on December 31,2014 as
required,but must be approved by Council by December 31,2015.This document is to
outline the processes and analysis of the Town’s approach to managing its existing
infrastructure for sustainability.In addition to this new requirement,Council members
have expressed an interest in finding a more streamlined approach to budget review
and approvals,minimizing the number of meetings required for such.Also,Council has
expressed interest in incorporating service levels and KPI’s into the budget review
process,particularly for Operating Budget.
COMMENTS
Introduction of the Asset Management Plan document,and merging it with the current
annual Ten Year Capital Investment Plan
As noted above,the AMP is a document now required of all municipalities seeking
infrastructure funding grants or loans.The Town has prepared the plan,and will be
presenting it to Budget Committee at its February 7th budget meeting.The Asset
Management Plan couples extremely well with the current format of the Town’s annually
updated Ten Year Capital Investment Plan.Staff recommend that these two documents
be merged together formally into a single publication,to be available on the website.
The combined document will comprehensively outline how the Town plans,manages,
and makes decisions regarding capital infrastructure,while ensuring financial
sustainability,and the current plans for investment.The current draft AMP addresses
all current asset categories except Information Technology (IT)assets,and the AMP
minimum requirements did not require this category be included.During 2015,staff will
make the necessary changes to include full and similar discussion for the IT assets as is
included in the other categories of assets.
Combining together the annual capital budget with the review of the combined Asset
Management Plan and Ten Year Capital Investment Plan documents.
Currently,staff have been presenting the annual updated Ten Year Capital Investment
Plan in June for Council receipt.Due to the timing delay between this update report to
Council and the late fall budget,a number of Capital budget changes occur.To improve
the alignment between the plan and the actual next year’s budget,staff are
recommending that at the time of presentation of the combined AMP and Ten Year Plan
documents,that the forthcoming year’s capital budget be approved,and that this be
scheduled with Budget Committee for late September of each year.Actual funding for
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 2 Page -2
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January 26,2015 -3 -Report No.CFS15-004
the projects would not become available until the following January,however all tender
documents (even award of contracts)and project planning can move forward knowing
that the funding has already been allocated and approved to start in January.
Accordingly,staff propose scheduling Budget Committee meetings for September 28,
and October 5,2015.
Introduction of multi-year operating budgets
Section 291 of the Municipal Act,2001,S.O.2001,c.25 as amended (the “Act”)makes
provision for multi-year budgets to be used by Municipalities.A council may approve a
multi-year budget for a period of two to five years,in which each year’s details are
shown separately.Annually thereafter,Council must review and “re-adopt”that year’s
budget,reflecting any changes necessary to reflect the surplus or deficit actual results
of the prior year’s budget (Section 290(4)(b)changes).Any multi-year budget which
reaches beyond an election,the budget for the first year following the election must be
reviewed and re-adopted by the newly elected Council.
A number of municipalities are beginning to utilize formal multi-year budgets.The Town
of Aurora have been working for a couple of years to forecast key pressures facing the
municipality in the following three years,and provide Council with this tax pressure
forecast.Staff are now in the position to improve upon this and actually present Council
with formal detailed multi-year budgets beginning with the presentation for the 2016
budget year.For 2015,staff will show the three year forecast,and undertake a detailed
review of this with Committee.Committee will be asked to approve the budget forecast,
which will mean that Council is prepared to accept and approve the forecasted tax
increases on the basis of the forecast presented.Staff will then undertake to present a
detailed multi-year budget which reflects the forecast target tax increases for review and
approval by Committee.Such an approach will assist Committee in reducing the time
taken in numerous budget meetings each year.The budget presented for 2016 will be
a continually rolling four year multi-year budget.
The process would be as follows:
1.2015 Operating budget reviewed and approved (spring 2015)
2.Three year operating forecast presented,reviewed and approved (spring 2015)
3.2016-2019 four year rolling operating budget reviewed and approved (fall 2015)
4.2017-2020 four year rolling operating budget reviewed and re-adopted (fall 2016)
5.2018-2021 four year rolling operating budget reviewed and re-adopted (fall 2017)
6.2019-2022 four year rolling operating budget reviewed and approved (new
Council spring 2019)
All assumptions of growth,new staffing proposals,and key pressures included will be
disclosed for each year of the outlook years.Any significant changes of regulations,
requirements,major decisions of Council,or newly approved initiatives will result in a
variance in the final budget from the previously approved budget and forecast.
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 2 Page -3
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January 26,2015 -4 -Report No.CFS15-004
Moving to multi-year budgets will improve the operational efficiency of the municipalities
through improved long range planning,and integration of Strategic Plan objectives,and
discussion of service levels,rather than annually looking at each budget line item
throughout the corporation.
Incorporation of a focus on budget changes,and service levels,and KPI’s rather than
detailed departmental operational budget reviews.
Recently,staff began to incorporate Key Performance Indicators (KPI’s),and a
discussion of goals and objectives into the annual business plan and budget document.
Service levels have also been a focus of Council in the last few years,and staff are now
responding by incorporating discussion and cost allocation by service levels.While the
corporation has not been in the practice of allocating all overhead costs to each public
service offering,(and are not proposing on moving in this direction),staff will
nonetheless present information about service levels and costs divided on service levels
within that department’s binder section.As the budget binder is already very long and
detailed,including this additional information and discussion on service levels would
only make the binder even thicker.For 2015,staff have eliminated the previous budget
details by managerial division,but replaced such with the service level information.
Accordingly,the Budget Committee reviews will focus on changes in budget from the
prior year,the KPI’s,service levels and goals and objectives of each department.This
approach will streamline the annual budget review for operational issues.
Transferring the detailed departmental budget reviews to the new Finance Advisory
Committee
In the event that Budget Committee would like detailed reviews of departmental,
managerial,divisional,or cost centre budgets,staff propose that select base operating
budgets be referred to the new Finance Advisory Committee of Council for a cyclical
detailed review off-line from the annual budget review process of Council.Such
recommendations will come to Council by way of meeting minutes allowing all members
of Council to see and discuss such recommendations prior to approval.Any
recommendations of the Finance Advisory Committee would be incorporated into the
next presented four year operating budget.
LINK TO STRATEGIC PLAN
The proposed modifications to the annual budget process are intended to streamline the
efficiency of the preparation and Committee’s review and approval processes of the
Town’s annual operating and capital budgets and the ten year capital planning.These
changes are intended to assist with improving the efficiency of government,
transparency to the public of the process and enhancing accountability of the
administration to Council.
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 2 Page -4
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January 26,2015 -5 -Report No.CFS15-004
ALTERNATIVE(S)TO THE RECOMMENDATIONS
1.May receive the report only,making no changes to the budget process.
2.May provide alternative direction regarding budget process change.
3.Other alternatives which may be desirable.
FINANCIAL IMPLICATIONS
Staff can make the recommended changes to the budget cycle without additional costs
to the Corporation.Fewer budget meetings may result,however cost savings would be
minimal as a result.
CONCLUSIONS
The proposed changes would allow consistent and comprehensive review of the Town’s
capital program during late September by Committee,including the approval of the
forthcoming year’s capital budget.Changes to the Operating Budget review process will
enhance Committee’s focus on core issues with impacts to the budget,service levels
and KPI’s.Detailed line by line base budget reviews could be referred to the new
Finance Committee for cyclical detailed reviews to occur outside of the primary annual
budget process.
Moving to multi-year budgets will improve fiscal and operational planning,as well as
improving the transparency of the budget process.
PREVIOUS REPORTS
None
ATTACHMENTS
None
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 2 Page -5
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Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 2 Page - 6
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January 26, 2015 -6-Report No. CFS15-004
PRE-SUBMISSION REVIEW
Executive Leadership Team-Thursday, January 22, 2015
Prepared by: Dan Elliott, Director of Corporate & Financial Services -_ easurer
nffbil _tf/1-----~.-· __
Dan Elliott, CPA, CA Neil Garbe
Director of Corporate & Financial Chief Administrative Officer
Services -Treasurer
GENERAL COMMITTEE REPORT No.CFS15-003
SUBJECT:Draft 2015 Business Plan with Operating and Capital Budgets
-Overview Report
FROM:Dan Elliott,Director,Corporate &Financial Services -Treasurer
DATE:January 26,2015
RECOMMENDATIONS
THAT report CFS15-003 and accompanying presentation be received as an
overview of the 2015 Operating Budget and Capital Investment Plan;and
THAT the detailed Draft Capital Plan and departmental Operating Budgets be
reviewed at Special General Committee meetings scheduled over the period
covering from January through to March 2015;and
THAT following the budget deliberation meetings,staff prepare an updated
consolidated budget report and presentation for Council reflecting all budget
changes approved by Committee.
PURPOSE OF THE REPORT
To present to Committee the 2015 Draft Business Plan and accompanying Operating
and Capital Budgets.
BACKGROUND
The draft operating and capital budgets were prepared according to a number of
principles and guidelines,which included the following key elements:
1.The overall corporate budget will be prepared on the basis of maintaining existing
service le vels to the community,with cost containment and efficiencies to be
priorities.
2.Initiatives which advance goals and objectives of the Town’s Strategic Plan will
be highlighted,and all new capital projects will outline their linkage to the
Strategic Plan.
3.Capital and Operating budgets will manage the Town’s active and passive capital
infrastructure and investments in a prudent manner,with the goal to efficiently
maintain their levels of serviceability for both the long and the short term.
TOWN OF AURORA
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -1
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January 26,2015 -2 -Report No.CFS15-003
4.As has been done in the past,within the Operating Budget,tax rate funding
support of capital projects will be consolidated together,without the detailed
identification or association of any specific capital works projects.A single
amount referred to as “tax cash to capital”will be identified and assessed for its
impact to the overall Operating Budget and tax rate by the Committee.A detailed
assessment of the proposed capital program and the funding sources for each
project will be undertaken in the context of the capital budget review only.
Separating the Capital Budget review from the Operating Budget review will help
to streamline and focus the review process.Maintaining a relatively consistent
level of capital funding from tax rate will enhance the stability of the corporate
budget.Capital reserves are used to hold capital contributions until required for
actual projects,allowing the capital budget total value to fluctuate year to year
without year to year impact directly to the tax rate.These reserves and the
stability to the tax rate that they provide is a key element of the Town’s financial
strategy.
Budget Development Process
Planning for the 2015 budget began following final approval by Council of the 2014
Budgets.An on-line budget consultation tool was developed and promoted to the public
through various methods.A separate report outlining the outcomes of this consultation
is included in tonight’s agenda.
Previously,Council asked that staff include clear linkages of planned and new initiatives
to the Town’s approved Strategic Plan.Accordingly for 2015,each new capital project
description and each departmental budget section includes these linkages.
The Executive Leadership Team (ELT)worked hard to develop overarching business
objectives for 2015.Each department is expected to contribute by way of undertaking or
championing initiatives which will move either their department or the corporation
towards attaining the goals and objectives of the Strategic Plan.Such initiatives were to
be considered within the context of finalizing the departmental budgets and work plans.
Each department was required to prepare a detailed account by account operating
budget.They were to attribute budget increases/decreases as follows:
base budget changes to reflect inflation or operating efficiencies
costs or revenues related to prior commitments of Council
new programs,initiatives or one-time expenses.
Each department also reviewed and amended their fees and charges or other revenues
where allowable and appropriate.A separate report on fees and charges updates has
been presented directly to Council for adoption.
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Operating Budgets have been prepared by each department and have been subject to a
review undertaken by our Financial Planning staff for clarification,understanding and
completion.As part of these reviews the key contributing causes for newly arising tax
rate pressures were flushed out and categorized as either:
Decision Unit –a separate new initiative or staffing request included in
budget.All financial impacts are included in the Decision Unit.
Notable Pressure –a tax rate pressure of significance,but for which the
corporation has little influence,such as a steep cost increase for
insurance as an example.
Other Tax Rate Pressure –these include all other minor increases and
decreases in costs or revenues,netted together.
For all identified Decision Unit Tax Rate Pressures,a micro business case has been
prepared.For all identified Notable Tax Rate Pressures,a separate narrative outlining
in more detail the reason(s)for the pressure is provided.Following this initial review
period,each department’s respective budget is further scrutinized by the Executive
Leadership Team.One key goal of both the ELT’s and the Financial Planning team’s
reviews were to identify all areas of expenditure reductions,refining revenue forecasts,
examining fees and charges,and any other strategies which could be used by the Town
to mitigate identified key pressures.
For Capital budget items,departments were to prepare detailed capital budget requests
in a standard budget form for evaluation.Projects were organized into three investment
type categories:Repair &Replacement (R&R)of Infrastructure,Growth &New
Infrastructure,and Studies &Other Initiatives.Following that,the ELT undertook a
detailed review of all proposed capital projects which included the application of the
Town’s capital budget scoring tool to each Growth &New and Studies &Other capital
project by consensus.
COMMENTS
Draft 2015 Operating Budget
Upon completion of its review,the ELT has successfully reduced the town’s tax rate
pressure from the forecasted 5.3%down to 4.96%,or $1,767,700 increased
requirement.This amount is 0.43%,or $152,500 lower than what was originally
projected in 2014 for the 2015 tax pressure.
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The draft operating budget is broken into two sections:Base Budget and New Items.
The Base Budget reflects existing 2014 service levels and staff levels as
approved in 2014.This section also includes all costs and revenues related
to meeting growth needs,excluding the additional tax revenue arising from
assessment base growth.A “Cash to Capital”reserve allocation from the tax
levy has been included in the base 2015 budget.Minor adjustments to prior
year budgets were made in order to reflect inter-departmental transfers of
responsibilities and/or for the creation of separate reporting groups,if
applicable.Changes arising from the Town’s strategy to reduce its reliance
upon a volatile revenue source such as supplementary revenue would be
captured under this category.
New Items reflect any changes to service levels,all new staff requests,or any
other new initiatives or significant budget impacts.Items such as the Town’s
strategy to continue reducing its operational reliance on Hydro Reserve
interest would fall under this category.
The 2015 Draft Operating Budget –Summary by Department is outlined in Attachment
1.Fully summarized,the 2015 Draft Operating Budget is as follows:
Shown in $,000's 2014
Approved
2015
Proposed
Variance
Fav /
(Unfav)
2015 Tax
Rate
Equivalent
1)Base Budget:
-Expenditures $53,628.5 $54,899.6 $(1,271.2)(3.57%)
-Non-Taxation Revenues (18,805.8)(18,761.6)(44.1)(0.12%)
-Taxation Revenues (no growth)(34,822.7)(34,822.7)--%
Base Budget (Surplus)/Deficit -1,315.3 (1,315.3)(3.69%)
2)New Items Recommended -1,234.5 (1,234.5)(3.47%)
-2,549.8 (2,549.8)(7.16%)
Levy Growth from New Assessment -(782.1)782.1 2.20%
Net (Surplus)/Deficit $-$1,767.7 $(1,767.7)(4.96%)
Including the new growth assessment revenues,a 1%increase in the tax rate
represents a $356,048 mitigation of the above noted Net Deficit.If no adjustments to
revenues or expenditures are made by council during its reviews,a 4.96%tax rate
increase is required in order to balance the 2015 Budget.
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January 26,2015 -5 -Report No.CFS15-003
Key Issues and Pressures Affecting The 2015 Budget
i.In 2014,Central York Fire Services (CYFS)requirements represented 25%of the
total Town tax levy.For 2015,the CYFS operating budget is not yet known;as a
result,staff are presently estimating a budget increase of 3.1%,creating a direct
tax rate pressure of $270,700.The CYFS budget has yet to be introduced to the
Joint Council Committee (JCC)and the Town of Newmarket for its review and
approval.It will be forwarded to Aurora Committee for comments once JCC has
approved the budget.The budget will need to address the recommendations of a
recently completed Fire Master Plan,also which has not been formally reviewed
by JCC,as a Public Information Consultation has just been completed.In
addition,the Town’s share of the total CYFS 2015 budget has grown from
39.95%in 2014 to 40.23%in 2015 which will have a direct impact on its share of
the approved CYFS operating budget.
ii.Escalating benefits and salaries costs:A 1.08%tax rate pressure arises from
existing staffing and benefits costs.This base budget item includes a cost of
living adjustment (COLA)of 2%effective April 1,2015 for the unionized work
group as per their contract,as well as extended to all non-union staff,except for
CYFS which is administered by the Town of Newmarket.The annualization of
previously approved positions added in 2014 but funded in 2014 for only part
year have also affected the 2015 budget.
iii.The anticipated opening of the Town’s Dedicated Youth Space at the AFLC has
generated new on-going operating funding requirements for the town as well as
some new revenues.
iv.Similar to all organizations or individuals who consume goods and services,the
Town’s operational costs have been subject to inflationary pressures.The
general rate of inflation for 12 months to November (latest reported)was 2.7%.
Staff have used that in preparing the budget.
It is important to note that the Town does not purchase the full normal basket of
consumer goods in the same proportions as do families.The town purchases
health care plans,commercial liability insurance (for the government sector),
structural steel,concrete and granulars,and a lot of petrochemicals such as
roofing,asphalt,and fuels and lubricants.In particular,the Town is experiencing
inflation driven expenditure pressures in sidewalk snow removal service,energy,
software licenses,and facility repair,maintenance &supply.
v.The Town’s Ten Year Capital Plan and Reserve Fund Strategy endorsed by
Council calls for annual direct tax increases to ensure the Town’s existing
infrastructure can be properly maintained ensuring continuity of service to the
community.
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vi.The continuation of the Town’s strategy to reduce its operational reliance on
Hydro Reserve interest.
The 2015 Draft Operating Budget Summary by Department can be found in
Attachment 1.
Attachment 2,Graphic Summary of Tax Pressures for 2015,graphically provides
general information on the Base Budget increases,Previous Council Commitments,and
New Items amounts.Reviewing year-over-year changes in each category helps us
understand the source of tax rate increase pressures,and will assist Council in its
budget deliberations in the coming weeks.
Attachment 3,Corporate Summary of Tax Pressure for 2015,summarizes the
increases in the 2015 Draft Budget from the 2014 Approved Budget.
Key Changes and Inclusions in the 2015 OPERATING BUDGET
1.Base Budget -3.69%tax rate pressure
The base budget delivers the same services at the same levels as 2014 with the
same staffing.The base budget is impacted by staffing costs,economic factors,
inflation,growth of volume of services and activity,and new or increased fees
and other revenues.The Base Budget is not off-set by any additional tax levy
which arises from the growth of the community’s assessment base from
development.
Staffing Costs will increase by $178,500 due to cost of living adjustment
provisions,step rates for newer staff,benefit rate increases.These staffing cost
increases result in a 0.50%tax rate pressure.These salary costs exclude any
new items.
Overall,the non-personnel costs in 2015 are anticipated to be $1,136,800 above
2014’s budget level.This results in a 3.19%tax rate pressure for 2015.This
pressure is attributable to predominantly inflationary impacts on the following
town expenses:
a.Energy Costs (Hydro,Heating,Fleet Fuel )$278,700
b.Software Licensing &Maintenance 186,700
c.Facility Related Repair,Maintenance &Supplies 132,200
d.Insurance Fee Increases 58,300
A budgeting correction decline in recreational program revenues of $99,900 and
the recognition of the full planned reduction in the Town’s overhead cost recovery
from Building Services totalling $97,200 is also contributing to the non-personnel
cost tax levy pressure.
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January 26,2015 -7 -Report No.CFS15-003
Combined,net of new revenues,the entire Base Budget represents a net tax rate
pressure of 3.69%,with no consideration of growth revenue.
Section 1 of Attachment 4 details the financial impact of the 2015 Base Budget.
2.New Items Proposed –3.47%tax rate pressure
The New Items section of the budget represents new initiatives or new items to
be considered for 2015.
i.Annualization of Positions approved in 2014:0.58%tax rate pressure
This represents the additional budget needs of new 2014 hires which were
only budgeted from their mid-year start date.These costs relate to 3 Town
Positions totalling $205,900.
ii.New staffing needs:0.33%tax rate pressure
To meet operational needs,the CAO has considered a number of staffing
requests from all departments.Three permanent full time and three contract
positions are requested for approval.The net 2015 part-year cost of these
recommended positions is $116,500,with a further $116,500 cost pressure
deferred to 2016.Attachment 5,Converted &New Positions Listing,outlines
all requested positions and the fiscal impacts of each,and includes a staffing
needs forecast for the period 2016 through 2018.
iii.Increased Contributions to Capital:0.51%tax rate pressure
For 2015,the tax levy cash to capital contribution of $4,212,200 represents
an increase of $180,300 from 2014’s contribution amount of $4,031,900.
These increases are necessary in order to ensure the long term viability of the
Town’s assets and were incorporated into the Town’s ten year capital
investment plan to be presented to the budget committee shortly.During the
operating budget review,no consideration will be given to which projects this
funding will be used for.All capital projects will be evaluated independent of
the tax cash to capital amount.
This approach which is used by many municipalities,helps to stabilize the
contribution to capital infrastructure made from the levy,as well as separates
the capital budget discussion from the operating budget discussion.For
2015,staff continue to recommend separating the cash to capital amount into
three components,to assist in clearly separating the funding of each capital
project category being Repair &Replacement,Growth or New Infrastructure,
and major or recurring Studies &Other Projects.
New for 2015 is the formula portion of the recently announced Ontario
Community Infrastructure Funding program (OCIF).This funding represents
what appears to be permanent new infrastructure funding intended
specifically for the purpose of repair,restoration or rehabilitation of existing
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community infrastructure.For budget purposes,this must show as an
Operating Revenue,and is then added to the Transfer to Reserves line as an
additional increase in contributions to Capital Reserves.
iv.Central York Fire Services:0.76%tax rate pressure
Under the joint services agreement between Newmarket and Aurora,the
operating costs of Central York Fire are shared on a proportional basis,using
three factors combined:share of call volume,share of combined population,
share of combined assessment values.For 2015,Aurora’s proportionate
share increased from 39.95%to 40.23%of the Central York Fire operating
budget approved by the Joint Council Committee (JCC).Based upon the
present estimated 2015 CYFS operating budget,this share increase adds
$65,910 to Aurora’s operating budget,or a 0.19%tax rate pressure.
As noted above,the draft budget for CYFS has yet to be finalized,
consequently,staff have included in the Town’s draft budget an estimated
CYFS budget increase of 3.1%,based upon historical trends.This amount is
equal to the original amount that was projected in 2014 for the 2015 tax
pressure.As the CYFS budget proceeds through its process,staff will keep
the Committee informed of any developments and budget changes as
necessary.
v.Library Board Services:0.29%tax rate pressure
The Aurora Public Library Board has approved a budget funding requisition of
$3,542,300,being $103,100 or 3.0%higher than 2014’s funding provided
from the Aurora tax base.Representatives of the Library will make a
presentation to the budget Committee as part of the budget deliberations in
order to explain their request.The Town of Aurora Council does not approve
how these funds are spent,but rather determines what the tax funding
allocation amount for library services each year.The amount requested for
2015 is less than the amount originally projected in 2014 for 2015.
vi.Further reduction in Operational Reliance on Hydro Reserve Interest:
0.28%tax pressure
During the 2014 budget process,Council agreed to again work toward
reducing the annual budgetary reliance on the interest earned from the Hydro
Reserve Funds as a source of revenue to mitigate tax pressures in the
operating budget.For 2015,it is recommended that operational reliance be
reduced by a further $100,000 moving from $400,000 in 2014,to $300,000 of
interest reliance.
vii.Sidewalk Snow Removal Services:0.69%tax rate pressure
The cost for the provision of sidewalk snow removal services has grown
significantly for 2015 increasing by a total of $246,000 over the established
2014 budget.The drivers of this increase are attributable to a requirement to
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service an increased number of kilometers of sidewalk as well as contract
cost pressures,in spite of slight service reductions as recently approved by
Council.
3.Growth Tax Revenue –2.20%tax rate pressure relief
During the course of 2014,new construction and other development activities
have resulted in new assessment value being added to the community
representing an estimated 2.20%,or $782,100 in tax revenue growth.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.
Overall,the Draft 2015 Operating Budget presents a proposed budget which requires
an additional $1,767,700 to be raised from the tax levy by way of a 4.96%tax rate
increase to fund new and existing services and initiatives.
2015 Water and Wastewater Budgets
Significant rate pressures continue in the Water,Wastewater and Stormwater budgets.
These pressures stem mostly from the infrastructure funding and sustainability
pressures being exerted by the City of Toronto,York Region and of those being
experienced by the Town of Aurora.Wholesale costs for water and wastewater have
increased by 10%for 2015.In addition,Town contributions to reserves in support of
future infrastructure needs have been increased and operational budget reliance on
reserve subsidization has been reduced further.These above noted pressures result in
a combined water and wastewater rate increase of 9.7 percent being recommended by
staff with 70 percent of this increase being directly attributable to regional wholesale
cost increases.It is recommended that stormwater rates remain unchanged for 2015 as
operating costs and reserve balances continue to remain stable.Staff will finalize the
budget for presentation to Council in the coming weeks.It is the goal of staff to present
these utility budgets to Council prior to the final adoption of the operating budget.
3-Year Operating Budget Outlook
As part of the 2015 Operating Budget process,each department was asked to identify
any items of note which are expected to have an operating impact on the 2016,2017 or
2018 budget years.Using this information,and making informed projections of
assessment growth revenue,inflation,infrastructure pressures,and other budget
drivers,Finance has prepared a three year outlook.W hen combined with the 2015 draft
budget provides the budget committee with a complete four year operational
requirement plan.A more detailed account of the Town’s four year operational
requirement plan can be found in Attachment 9.The following chart outlines the
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January 26,2015 -10 -Report No.CFS15-003
expected tax rate pressures for each separate fiscal year,with the assumption that the
tax pressure of the prior year was approved.
Draft 2015 Capital Budgets
For 2015,the capital budget continues to be segregated into the following three
components in recognition of the fundamental differences in capital project funding
sources thus allowing for a more focussed examination:
-Repair and Replacement Infrastructure Capital
-Growth and Other New Infrastructure Capital
-Major Studies and Other Non-Infrastructure Projects
Repair and Replacement Infrastructure Program -$13.6 million recommended for
investment in existing infrastructure
The Draft Repair and Replacement Capital program for 2015 represents a gross cost of
$13,592,400,to be funded from various revenue sources which include R&R reserves
and grant programs such as the Federal Gas Tax and the Ontario Community
Infrastructure Fund (OCIF).This program includes restoration work to roads,water
lines,sewer lines,storm water management systems,pavement and hardscaping,
some fleet vehicle and equipment replacement,various park fixture repairs and/or
replacement;as well as some town facility work.Facility and Road related projects
represent the two largest components of the 2015 budget,with a consolidated
requirement of $4,867,100 and $5,199,000,respectively.Management has confirmed
that they have the resource capacity to deliver the proposed capital program.
Management have also confirmed that these are their priority projects.Included within
this program’s list of recommended capital projects are three projects that have been
pre-approved by council.Attachment 6 outlines the recommended 2015 Repair and
Replacement Capital program by project.
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Growth and Other New Infrastructure Program -$4.1 million recommended
investment in new capital additions
The Draft Growth &New Infrastructure Capital program represents a gross cost of
$4,090,200,to be funded from various related town reserves.This capital program
includes funding for the construction of new sections of sidewalk and/or illumination at
multiple town locations.Also,funding is planned in support of the Town’s Community
Improvement Plan and the new Queen’s Jubilee Park Accessible playground.In
addition,funding has been proposed for the Wildlife Park and for the design and
implementation of the promenade streetscape,among other projects.Included within
this program’s list of recommended capital projects is one project that has been pre-
approved by council.Attachment 7 outlines the recommended 2015 Growth and New
Capital program by project.
Major Studies and Other Projects -$0.8 million recommended investment in
strategic studies
The Draft Studies and Other program represent a gross cost of $830,000,to be funded
from various related town reserves.New projects proposed for this year include the
update of the Town’s Strategic Plan and Parks &Recreation Master Plan.In addition,
studies are planned in relation to wastewater and storm water management;as well as
for the undertaking of a baseline building condition assessment for the Town’s various
facilities.Attachment 8 outlines the recommended 2015 Major Studies and Other
Projects program by project.
A Capital Budget Detail Binder will be distributed to members of Council at the January
26,2015 kick-off meeting.Members will want to review this detail prior to the first
scheduled budget deliberation meeting to be held 9:00 a.m.Saturday,February 7th.At
that meeting,Committee will review the proposed capital programs in detail.A second
and third meeting on Monday,February 9th and Monday,February 23rd have been
scheduled to review any remaining capital items not addressed on the 7th.If any
meeting is not required,staff will commence the operating budget review on that day
instead.The detailed operating budget binder is targeted for distribution on or about
February 13,2015,leaving sufficient time for review prior to the first operating budget
discussions.
Reserve and Reserve Funds
The Town’s Reserve and Reserve Funds schedule has been included as Attachment 10
for reference and discussion.While the Town has a total unaudited reserve balance of
$59.2 million at the end of 2014,careful examination will reveal some areas of particular
concern.
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Development charge (DC)reserve funds are statutory funds,to be used only for eligible
growth related capital projects and/or studies as permitted by legislation and as broadly
set out in the Town’s approved Developmental Charges Background Study.They must
be used for the categories for which they are collected.For example,DCs collected for
Fire purposes cannot be invested in recreation infrastructure.
Special purpose reserves are primarily stabilization reserves for various purposes,to
provide the town with an ability to absorb unusual and material financial costs which
may arise,such as major WSIB claims,or to stabilize the budgets through periods of
building activity downturns,or sudden increases in ongoing operating costs,such as the
expansion of fire services through addition of new fire truck and crew.
LINK TO STRATEGIC PLAN
The review and challenge of the budget by Committee,and the association
opportunities for public consultation helps to ensure that planned costs are reasonable
and aligned with council and town strategic goals and priorities.The ultimate approval
of the 2015 Capital and Operating Budget provides funding support and approval for all
initiatives,services and operations of the Town,all of which support and advance
Strategic Plan objectives.Overall,the budget leads to improving the quality of life of the
community we serve.
ALTERNATIVE(S)TO THE RECOMMENDATIONS
1.General Committee or Council may make any changes to the budget as deemed
appropriate prior to its final approval.
FINANCIAL IMPLICATIONS
The 2015 Draft Operating Budget proposes a 4.96%tax rate increase on the Town
portion only of the tax billing,which translates into an extra 24 cents per day,$7.20 per
month,or about $86.34 per year for a home assessed at $500,000.
The Region and School tax rates for 2015 have yet to be finalized.However,if it is
assumed that the Region adopts a 3.80%tax increase,and the province continues its
practice of zero net tax rate increases for the school portion,the net consolidated
impact to the tax billing would be approximately 3.42%or $33.10 per year for each
$100,000 of assessment.
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January 26,2015 -13 -Report No.CFS15-003
The 2015 Draft Capital Budget proposes a total capital program of $18,512,600.The
recent six years of approved capital budget totals are outlined below for comparison.
Figure 1 Approved Capital Funding by Year ($millions)
CONCLUSIONS
This report has summarized the proposed 2015 Operating and Capital Budgets.Eight
subsequent budget review and deliberation meetings have been scheduled (see
Attachment 11).All meetings are open to the public.Members of the public interested in
providing input to these proceedings have been encouraged to attend as early in the
process as possible,or to provide their comments by email through the Town’s website
at www.Aurora.ca or by email to OurTownBudget@Aurora.ca .All constructive input
related to the 2015 Operating and Capital Budgets is welcomed.Any email submission
comments will be summarized and presented to Council as they are submitted.A
separate report outlining the outcomes of the recent on-line budget input consultation
program will be presented in the January 26th agenda.
PREVIOUS REPORTS
Nil
0
5
10
15
20
25
30
2009 2010 2011 2012 2013 2014 2015 Draft
Special Projects
"Normalized"
Capital Program
6 year Avg.
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January 26, 2015 -14-Report No. CFS15-003
ATTACHMENTS
Attachment 1 -2015 Draft Operating Budget-Summary by Department
Attachment 2-Graphic Summary of Tax Pressures for 2015
Attachment 3-Corporate Summary of Tax Pressure for 2015
Attachment 4-Detail Expenditure Pressures and Revenue Changes
Attachment 5-Converted and New Positions in 2015 Budget
Attachment 6-Repair and Replacement Capital Investment Program
Attachment 7-Growth and New Infrastructure Capital Investment Program
Attachment 8-Studies and Other Capital Investment Program
Attachment 9-Four Year Operating Budget Details 2015-2018
Attachment 10-Reserve and Reserve Fund Schedule-Forecast 2015
Attachment 11 -Budget Deliberation Meeting Schedule 2015
PRE-SUBMISSION REVIEW
Executive Leadership Team-Thursday, January 22, 2015
Prepared by: Dan Elliott, Director of Corporate & Financial Services -Treasurer
Dan Elliott, CPA, CA
Director of Corporate & Financial
Services -Treasurer
Neil Garbe
Chief Administrative Officer
Town of Aurora
2015 DRAFT Operating Budget
Operating Summary by Department
2014 2015 New 2015 Tax
Shown in $,000's Approved Base Recommended Dollar Pressure
Budget Budget Budget Change Change
(adjusted)favourable /(unfavourable)
Gross Expenses
Council 624.6$632.6 -632.6$(8.0)$(0.02 %)
Chief Administrative Office 1,894.6$1,908.3 -1,908.3$(13.8)(0.04 %)
Legal &Legislative Services 2,419.3$2,573.3 -2,573.3$(154.0)(0.43 %)
Elections 262.5$82.5 -82.5$180.0 0.51 %
Corporate &Financial Services 2,971.6$3,211.8 3.8 3,215.6$(244.0)(0.69 %)
Building &By-law Services 3,809.6$3,990.5 27.4 4,017.9$(208.3)(0.58 %)
Planning &Development Services 1,998.6$2,041.4 -2,041.4$(42.8)(0.12 %)
Infrastructure &Environmental Services 11,931.5$12,456.7 288.0 12,744.7$(813.1)(2.28 %)
Parks &Recreation 8,064.5$8,235.6 85.3 8,320.9$(256.4)(0.72 %)
Corporate Expenses 7,397.8$7,849.0 180.3 8,029.3$(631.5)(1.77 %)
Central York Fire Services 8,814.6$9,085.3 -9,085.3$(270.7)(0.76 %)
Funding Provided for Library Operations 3,439.2$3,542.3 -3,542.3$(103.1)(0.29 %)
Gross Expenditures 53,628.5$55,609.3$584.8$56,194.1$(2,565.7)$(7.21 %)
Gross Revenues
Council (5.0)$(5.0)$-$(5.0)$-$-
Chief Administrative Office -$--$-$--
Legal &Legislative Services (128.5)$(190.7)-$(190.7)$62.1 0.17 %
Elections (180.0)$--$-$(180.0)(0.51 %)
Corporate &Financial Services (119.0)$(129.0)-$(129.0)$10.0 0.03 %
Building &By-law Services (2,553.2)$(2,661.9)-$(2,661.9)$108.6 0.31 %
Planning &Development Services (1,577.9)$(1,510.5)-$(1,510.5)$(67.5)(0.19 %)
Infrastructure &Environmental Services (1,132.3)$(1,181.9)-$(1,181.9)$49.6 0.14 %
Parks &Recreation (5,553.0)$(5,393.0)(30.0)$(5,423.0)$(129.9)(0.36 %)
Corporate Revenues (7,556.8)$(7,819.7)100.0$(7,719.7)$163.0 0.46 %
(18,805.8)$(18,891.6)$70.0$(18,821.6)$15.9$0.04 %
Taxation Base (34,822.7)(34,822.7)-(34,822.7)$-
Taxation -Growth from New Assessment -(782.1)(782.1)(782.1)$782.1 2.20 %
Gross Revenues (53,628.48)$(54,496.5)$(712.1)$(54,426.5)$798.0$2.24 %
Net Expenditures/(Revenues)
Council 619.6$627.6$-$627.6$(8.0)$(0.02 %)
Chief Administrative Office 1,894.6 1,908.3 -1,908.3 (13.8)(0.04 %)
Legal &Legislative Services 2,290.7 2,382.6 -2,382.6 (91.9)(0.26 %)
Elections 82.5 82.5 -82.5 --
Corporate &Financial Services 2,852.6 3,082.8 3.8 3,086.6 (234.0)(0.66 %)
Building &By-law Services 1,256.4 1,328.7 27.4 1,356.1 (99.7)(0.28 %)
Planning &Development Services 420.7 531.0 -531.0 (110.3)(0.31 %)
Infrastructure &Environmental Services 10,799.2 11,274.8 288.0 11,562.8 (763.6)(2.14 %)
Parks &Recreation 2,511.6 2,842.6 55.3 2,897.9 (386.3)(1.09 %)
Corporate Expenses (159.0)29.2 280.3 309.5 (468.5)(1.32 %)
Central York Fire Services 8,814.6 9,085.3 -9,085.3 (270.7)(0.76 %)
Funding Provided for Library Operations 3,439.2 3,542.3 -3,542.3 (103.1)(0.29 %)
34,822.7$36,717.7$654.8$37,372.5$(2,549.8)$(7.16 %)
Taxation (34,822.7)$(34,822.7)$(782.1)(35,604.8)782.1$2.20 %
NET -$1,895.0$(127.3)$1,767.7$(1,767.7)$(4.96 %)
Attachment 1
Decision
Unit Items
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -15
-34 -
Town of Aurora
2015 DRAFT Operating Budget
GRAPHIC SUMMARY OF TAX PRESSURE FOR 2015
1.05%
0.79%
=Total Town Share
LESS:New tax
revenue from tax
2.20%
base growth
'=Net 4.17%
Tax Increase
1.63%
4.96%
Future
Services Provided
Preparing for the
By Others
Attachment 2a
(Base )
Running Aurora
Today
(Growth )
Running Aurora
Today
3.69%
•Aurora Combined Tax Bill Increase is
3.42%for residential properties
(estimated)
•Infrastructure Sustainability Funding
•Long term plan to keep our Town in good
condition &working well
•Reducing our reliance on interest earned
from Hydro Sale proceeds,while protecting
the purchasing power of those proceeds.
•Status-Quo Service Levels
•Increased energy cost
•Increased insurance,employee wage &
benefit Cost
•Increased software licensing &maintenance
costs
•Increased facility repair,maintenance Cost
•See Attachment 2b for more detail
•Central York Fire Services
•Aurora Public Library
•Annualization of positions approved in
2014
•New staffing needs
•Sidewalk snow removal services
•Other items
•Growth from new tax assessment value
being added to the community
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -16
-35 -
Town of Aurora
2015 DRAFT Operating Budget
GRAPHIC SUMMARY OF BASE TAX PRESSURE FOR 2015
Facility Repair &
Maintenance
0.37%
Budgetted Revenue
Correction
Building Services
Overhead reduction
0.27%
Insurance Fees
0.28%
=Running Aurora
Today
3.69%
(Base )
0.16%
0.81%
All Other Net Expenses
&Revenues
Attachment 2b
0.50%
0.78%
Existing Employee
Salaries &Benefits
0.52%
Energy
Software Licensing &
Maintenance
•Existing employee salary &benefit cost
increases in relation to COLA,step rates
•Combined Tax Bill Increase is 2.96%for
residential properties (estimated)
•Existing and new facility repair &
maintenance contracts
•Facility supply cost increases
•Recognition of full planned reduction in
the Town's overhead cost recovery from
Building Services
•Pressure include items such as Road &
Sidewalk maintenance,waste
management,snow removal,among
others
•Energy cost pressures in relation to
Hydro,Heating and Fleet Fuel
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -17
-36 -
Attachment 3
Town of Aurora
2015 Operating Budget
CORPORATE SUMMARY OF TAX PRESSURE FOR 2015
Shown in $,000's 2014
Approved
2015
Proposed
Variance
Fav /(Unfav)
2015 Tax Rate
Equivalent
1)Base Budget:
-Expenditures:53,628.5$54,899.6$(1,271.2)$(3.57%)
-Non-Taxation Revenues:(18,805.8)(18,761.6)(44.1)(0.12%)
-Taxation Revenues (no growth ):(34,822.7)(34,822.7)--%
Base Budget Deficit -$1,315.3$(1,315.3)$(3.69%)
2)New Items Recommended:-1,234.5 (1,234.5)(3.47%)
Net (Surplus)/Deficit before Growth -$2,549.8$(2,549.8)$(7.16%)
3)Levy Growth from New Assessment:-$(782.1)$782.1$2.20%
-$1,767.7$(1,767.7)$(4.96%)
Detailed Changes by Categories 1 and 2 can be found on Attachment #4
NET Deficit
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -18
-37 -
Town of Aurora
2015 DRAFT Operating Budget Impacts
Detail of Expenditure Pressures and Revenue Changes
1.BASE BUDGET
a)Full-Time and Equivalent Staffing Costs:
Cost of Living Allowance and Step Increases on existing positions (144,200)
Other Employee Benefits:(34,300)
Total Staffing Costs (178,500)(0.50%)
b)Changes to all other expenses net of other revenue:
Reduced reliance on Rate Stabilization Reserve*(361,500)
Supplementary Revenue Increases 325,000
Energy Cost Increases (278,700)
Software Licensing &Maintenance Cost Increases (186,700)
Facility Related Repair &Maintenance Contract &Supply Increases (132,200)
Recreation program revenue decreases (99,900)
Recognition of full adjustment to overhead cost recovery amount from Building (97,200)
Road &Sidewalk Maintenance Contract &Supply Increases (48,800)
Waste Management Contract &Supply Increases (38,000)
Insurance Fee Increases (58,300)
Snow Removal Contract Increases (19,200)
Contribution to N6 Shared Waste Management Resource (10,000)
Other General Operational Cost Inflationary Increases (75,700)
Other Revenue Decreases (55,600)
Total Other Expense (1,136,800)(3.19%)
2015 BASE OPERATING BUDGET (1,315,300)(3.69%)(1.33%)
2.NEW ITEMS RECOMMENDED:
Staff Related:
2015 Annualization of Approved Postions (part year in 2014 ):(205,900)
Converted and New Position Requests (3 FTEs )(1.1 to 1.6):
(1.1)Plan Examiner /Inspector (1 FTE )(100%Bldg)-
(1.2)Customer Service Representative (PT )(27,400)
(1.3)Water &Administration Clerk (1 FTE )(90%rate,10%Tax)(3,800)
(1.4)Facility Booking Administrator (PT )(19,000)
(1.5)Youth Room Climbing Wall Staff (PT )(27,000)
(1.6)Youth Programmer (1 FTE )(39,300)(116,500)
Total Staff Related (322,400)
Services Provided by Others:
Central York Fire Service (CYFS):
-Increase in Allocation Percentage (40.23%vs 39.95%)(65,910)
-Share of CYFS Estimated 2015 Budget Increase (204,790)(270,700)(0.76%)
Library Operational Funding:(103,100)(0.29%)
Total Services Provided by Others (373,800)(1.05%)
(2.1)Increased Contribution to Reserves for the Maintenance of
the Town's Infrastructure Assets (180,300)(0.51%)
(2.2)Reduction of operational reliance on Hydro Reserve Interest (100,000)(0.28%)
Other New Items:
(2.3)Waste Management Advertising Increase (22,000)
(2.4)Sidewalk Snow Removal Services cost increase (246,000)
(2.5)Road Maintenance -Crack Filling Contract Increase (20,000)
(2.6)Increase in Special Event Revenues 30,000
Total Other New Items (258,000)(0.72%)
2015 PROPOSED NEW ITEMS (1,234,500)(3.47%)(1.25%)
Total Net Budget Increase,before growth tax revenues (2,549,800)(7.16%)
3.GROWTH TAX REVENUE FROM NEW ASSESSMENT 782,100 2.20%0.79 %
NET TAX PRESSURE RECOMMENDED FUNDING INCREASE (1,767,700)(1.79%)
Attachment 4
(4.96%)
(0.58%)
F a v o u r a b l e /(U n F a v o u r a b l e )
percentage =tax pressure
Estimated
Impact to
Blended Res.
Tax Rate
C h a n g e
(0.33%)
(0.91%)
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -19
-38 -
Town of Aurora
2015 DRAFT Operating Budget Impacts
Converted and New Positions in 2015 Budget
2015 Budget Requests
Full-Time
Net Cost Complement
2015 Base Full-Time Compliment 207
FULL-Time Staffing -New Positions
Water &Tax Administrative Clerk 37,648 1
Position will be funded 90%from water and is costed for 6 months (33,883)
Plan Examiner /Inspector 51,238 1
Position will be funded 100%from Building Services and is costed for 6 months (51,238)
Youth Programer 39,268 1
Position will be funded 100%from the Tax Levy and costed for 6 months -
128,154$(85,122)$
Net Full-Time 43,033$210
CONTRACT Staffing -Requests
Customer Service Representative 27,418$
Facility Bookings Administrator 18,971
Youth Leader -Climbing Wall 27,000
73,390$-$
Net Part-Time 73,390$
Total Net 2015 Budget Requests 201,544$(85,122)$116,422$
Attachment 5a
D o l l a r s
Gross Cost Offsets
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -20
-39 -
Town of Aurora
Three Year Proposed Converted and New Positions (2016 -2018 )
Dept.Position Title Salary &Benefits Start Date F/T or P/T
CFS Telephone &Mobility Solutions Analyst 73,242.16 May 1/16 F/T
BBS By-Law Officers-Uplift 2 P/T to 1 F/T 27,958.26 May 1/16 F/T
BBS Customer Service Rep (Convert p/t to f/t)36,883.79 May 1/16 F/T
LLS Records Management Administrator 13,137.02 Nov 1/16 F/T
IES Building Operations Supervisor 51,015.66 July 1/16 F/T
IES Operations Technician 52,511.50 May 1/16 F/T
IES Water Operator/PCI (0%Tax Levy)-May 1/16 F/T
IES Flexible Serviceperson 10,522.20 Jan 1/16 F/T
PRS Flexible Serviceperson 8,334.03 Jan 1/16 F/T
PRS Facility Bookings Clerk (Convert p/t to f/t)24,176.01 Apr 1/16 F/T
PRS Parks Supervisor 90,169.00 Apr 1/16 F/T
Total Tax Levy Impact 387,949.63
Dept.Position Title Salary &Benefits Start Date F/T or P/T
CAO Webmaster &Electronic Comm.Coordinator 39,138.60 July 1/17 F/T
BBS By-Law Officers-Uplift 3 P/T to 2 F/T 30,255.57 May 1/17 F/T
IES Roads Operator 53,962.10 May 1/17 F/T
IES Administrator,Construction Projects Uplift 50,000.00 Jun 1/17 F/T
IES Supervisor Fixed &Mobile Assets 78,540.12 Apr 1/17 F/T
PRS Crew Leader Arborist 58,890.00 Apr 1/17 F/T
Total Tax Levy Impact 310,786.39
Dept.Position Title Salary &Benefits Start Date F/T or P/T
IES Roads Operator 55,456.38 May 1/18 F/T
PRS Youth Centre Facility Worker 27,576.24 May 1/18 F/T
LLS Elections Coordinator 82,500.00 Jan 1/18 Contract
Total Tax Levy Impact 165,532.62
2018
Attachment 5b
2016
2017
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -21
-40 -
Attachment 6
Facilities
72133 ACC -Re-pave Lot 1,419,500
72151 52/56 Victoria Master Plan 280,000
72164 SARC -Rubber Flooring 134,600
72201 Work Station Refresh,Carpet,etc 90,000
72203 TH -Building Humidifiers 35,000
72204 Cameras -HDIP 25,000
72205 TH -Elevator Card Access 10,000
72219 22 Church St/Library -Exterior Repairs 35,000
72226 AFLC -Arena Dehumidifiers 135,000
72228 AFLC -Rink Floor 30,000
72232 Library -Exterior Concrete Re &Re 40,000
72233 Library -Horizontal Interior Drain 50,000
72235 ACC -Roof Top H &S Equipment 48,000
72236 SARC -Ice Plant,Starters,Motors etc 35,000
72238 TH -Council Chambers A/V System 65,000
72239 ACC -Elevator Cab and Mech Controller 70,000
72241 89 Mosley -Condition Assessment Report Recommendations 250,000
72242 AFLC -Roofing 2,000,000
72243 Mould Abatement 100,000
72244 Sign Board -Yonge &Orchard Hts 15,000
Facilities Sub Total 4,867,100
Fleet
34155 1/2 Tonne Pick-Up #500 30,000
34156 Ice Resurfacer Replacement #591 85,000
34189 GMC Savana #11 45,000
34190 GMC Savana #12 45,000
34191 GMC Savana #501 35,000
34194 Frt/FL80 #29 180,000
Fleet Sub-Total 420,000
Roads1
31025 Asphalt Paving -Old Bloomington Rd 25,000
31096 Recon -Bluegrass,Steeplechase et al2 1,800,000
31103 Recon -Centre St -Spruce St to Walton2 802,000
31105 Recon -Haida Dr &Trillium Dr 75,000
31107 Recon -Brookland -Yonge -Banbury 48,000
31108 Recon -Algonquin Cres &Haida Dr 100,000
31111 Recon -Catherine Ave 50,000
31112 Recon -Industrial Pkwy S -Wellington to Industry St 1,995,000
31144 Field Asset Data Wireless Devices 90,000
31147 Pavement Condition Assessment 104,000
34710 Streetlight Poles -St John's 35,000
34711 Streetlight Poles -Bayview 75,000
Roads Sub-Total 5,199,000
2015 Draft R&R Capital Investment Project Listing
Project ID Project New 2015
Requests
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -22
-41 -
Parks &Recreation
73134 Parks/Trails Signage Strategy Study 157,500
73154 Playground Surface Restoration 10,000
73160 Emerald Ash Borer Management Program 235,000
73193 Parks -Bridge Assessment 50,000
73206 Playground Replacement -E Hadar Park 100,000
73268 Wildlife Park -North Dam Rehabiliation 100,000
73269 Case Woodlot Perimeter Fencing 70,000
73272 Hillary House Heritage Fencing Repair 20,000
Parks &Recreation Sub-Total 742,500
Information Technology
14047 Computer &Related Infrastructure 72,800
Information Technology Sub Total 72,800
Discretionary
12002 Accessibility Committee 125,000
Discretionary Sub Total 125,000
Rate Funded Program
41007 Decommission Sewer -Wells St PS 300,000
41009 3 Phase Electrical Power 30,000
42052 Channel Improvements -Child Drive 721,000
42053 Rehabilitation of Culvert on Yonge St2 445,000
42054 Maintenance of Culverts -Yonge/Batson 100,000
42058 Bridge Assessment 100,000
43038 Water Meter Replacement 400,000
43053 Reconnection -Bathurst/Orchard Hts 70,000
Rate Sub-Total 2,166,000
Total R &R 13,592,400
Note(s):
(1)Some roads projects may contain funding from water rates.
(2)Denotes capital projects that have received early council approval.
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -23
-42 -
Attachment 7
12030 Hydro-Seeding Leslie St Lands CAO 100,000
14065 Mobility Solutions CFS 30,000
13008 Meeting Mgmt Software LLS 26 75,000
14035 Records &Information Mgmt System LLS 54 200,000
72194 Water Bottle Fill Stations Facilities 30 40,000
24009 Pick-Up Truck Fleet 26 30,000
34182 Additional 2 Tonne Flatbed Truck w Plow Fleet 54 80,000
31101 Recon -Vandorf Sdrd2 IES 49 1,200,000
34522 Speed Message Board IES 12,000
34614 S/W -Murray -Kennedy -275m north IES 50 57,700
34615 S/W -Edward St -Firehall -Dunning IES 50 109,800
34621 S/W -Bayview Ave -Hartwell to St.John's IES 50 152,000
34642 S/W -Civic Square Gate IES 50 15,000
43048 St John's Sdrd -Leslie to 2C IES 62 216,700
73085 Arboretum Development P &R 43 100,000
73107 Former Kwik Kopy Trail Connection P &R 50 35,000
73147 Trail Construction as per Trail Master Plan P &R 58 150,000
73161 Site Surfacing -Stewart Burnett P &R 28 200,000
73169 Wildlife Park -Phase 1/2/3 P &R 49 200,000
73252 Queen's Diamond Jubilee Park -Accessible Playground P &R 27 387,000
73271 Hartwell Way Overpass Contribution P &R 300,000
81015 Community Improvement Plan Planning 200,000
81016 Promenade Streetscape Design &
Implementation Planning 37 200,000
Total Growth and New Projects 4,090,200
Note(s):
(2)Denotes capital projects that have received early council approval.
Project ID Project Dept New 2015
Requests
(1)Excludes three CYFS projects totalling $60,000 for which there is no decision to be made as those decisions are
2015 Draft Growth and New Capital Investment Project Listing1
Priority
Score
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -24
-43 -
Attachment 8
12015 Town of Aurora Strategic Plan CAO 42 50,000
12026 Organization Structural Review CAO 29 100,000
14062 Business Continuity/IT Disaster Recovery CFS 17 25,000
14064 Contamination Investigations CFS 22 65,000
72202 Building Condition Report Facilities 10 150,000
72237 Library -LED Light Study Facilities 10 15,000
41004 Wastewater Hydraulic Model IES 22 100,000
42057 Town Wide Stream Erosion Master Plan IES 20 100,000
43040 Water Hydraulic Model IES 22 100,000
73195 Community Buildings Use Study P &R 13 50,000
73270 Parks &Rec Master Plan Review P &R 50 75,000
Total Studies and Other Projects 830,000
2015 Draft Studies and Other Capital Investment Project Listing
Priority
ScoreProjectIDProjectDept New 2015
Requests
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -25
-44 -
Four Year Draft Operating Budget Details (2015 -2018 )
SUMMARY BY DEPARTMENT
2014
Shown in $,000's Approved
Budget
(adjusted)
Gross Expenses
Council 624.6$632.6$(8.0)$641.7$(9.0)$652.5$(10.8)$664.2$(11.7)$
Chief Administrative Office 1,894.6$1,908.3$(13.8)1,947.0$(38.7)$2,029.2$(82.2)$2,116.7$(87.5)$
Legal &Legislative Services 2,419.3$2,573.3$(154.0)2,809.3$(236.1)$2,924.4$(115.0)$2,960.0$(35.6)$
Elections 262.5$82.5$180.0 82.5$-$82.5$-$330.4$(247.9)$
Corporate &Financial Services 2,971.6$3,215.6$(244.0)3,379.7$(164.1)$3,506.6$(126.9)$3,569.4$(62.9)$
Building &By-law Services 3,809.6$4,017.9$(208.3)4,558.2$(540.3)$4,475.8$82.4$4,444.8$31.0$
Planning &Development Services 1,998.6$2,041.4$(42.8)2,116.7$(75.3)$2,197.8$(81.2)$2,275.2$(77.3)$
Infrastructure &Environmental Services 11,931.5$12,744.7$(813.1)13,163.3$(418.6)$13,707.7$(544.3)$14,122.0$(414.3)$
Parks &Recreation 8,064.5$8,320.9$(256.4)8,864.7$(543.8)$9,140.1$(275.3)$9,364.3$(224.3)$
Corporate Expenses 7,397.8$8,029.3$(631.5)6,720.6$1,308.7$6,905.6$(185.0)$7,158.7$(253.1)$
Central York Fire Services 8,814.6$9,085.3$(270.7)9,539.3$(454.0)$10,016.0$(476.7)$10,516.5$(500.5)$
Funding Provided for Library Operations 3,439.2$3,542.3$(103.1)3,725.6$(183.3)$3,846.3$(120.7)$3,961.1$(114.8)$
Gross Expenditures 53,628.5$56,194.1$(2,565.7)$57,548.6$(1,354.5)$59,484.4$(1,935.8)$61,483.2$(1,998.7)$
Gross Revenues
Council (5.0)$(5.0)$-$(5.0)$-$(5.0)$-$(5.0)$-$
Chief Administrative Office -$-$--$-$-$-$-$-$
Legal &Legislative Services (128.5)$(190.7)$62.1 (168.2)$(22.5)$(76.1)$(92.1)$(71.1)$(5.0)$
Elections (180.0)$-$(180.0)-$-$-$-$(247.5)$247.5$
Corporate &Financial Services (119.0)$(129.0)$10.0 (129.0)$-$(129.0)$-$(129.0)$-$
Building &By-law Services (2,553.2)$(2,661.9)$108.6 (3,052.0)$390.1$(2,855.0)$(197.0)$(2,749.3)$(105.7)$
Planning &Development Services (1,577.9)$(1,510.5)$(67.5)(1,594.5)$84.0$(1,449.1)$(145.5)$(1,530.8)$81.8$
Infrastructure &Environmental Services (1,132.3)$(1,181.9)$49.6 (1,214.2)$32.3$(1,182.6)$(31.6)$(1,155.7)$(26.9)$
Parks &Recreation (5,553.0)$(5,423.0)$(129.9)(5,494.5)$71.5$(5,474.5)$(20.0)$(5,450.8)$(23.7)$
Corporate Revenues (7,556.8)$(7,719.7)$163.0 (6,058.1)$(1,661.6)$(5,883.1)$(175.0)$(5,785.2)$(97.9)$
(18,805.8)$(18,821.6)$15.9$(17,715.5)$(1,106.2)$(17,054.3)$(661.1)$(17,124.5)$70.2$
Taxation Base (34,822.7)(34,822.7)$(37,372.5)$(39,833.2)$(42,430.1)$
Taxation -Growth from New Assessment -(782.1)$782.1 (891.6)$891.6 (822.5)$822.5 (747.6)$747.6
Gross Revenues (53,628.48)$(54,426.5)$798.0$(55,979.6)$(214.5)$(57,710.0)$161.4$(60,302.2)$817.8$
Net Expenditures/(Revenues)
Council 619.6$627.6$(8.0)$636.7$(9.0)$647.5$(10.8)$659.2$(11.7)$
Chief Administrative Office 1,894.6 1,908.3 (13.8)1,947.0 (38.7)$2,029.2 (82.2)$2,116.7 (87.5)
Legal &Legislative Services 2,290.7 2,382.6 (91.9)2,641.1 (258.5)$2,848.3 (207.1)$2,888.9 (40.6)
Elections 82.5 82.5 -82.5 -$82.5 -$82.9 (0.4)
Corporate &Financial Services 2,852.6 3,086.6 (234.0)3,250.7 (164.1)$3,377.6 (126.9)$3,440.4 (62.9)
Building &By-law Services 1,256.4 1,356.1 (99.7)1,506.3 (150.2)$1,620.9 (114.6)$1,695.5 (74.6)
Planning &Development Services 420.7 531.0 (110.3)522.2 8.8$748.8 (226.6)$744.4 4.4
Infrastructure &Environmental Services 10,799.2 11,562.8 (763.6)11,949.1 (386.4)$12,525.1 (575.9)$12,966.2 (441.2)
Parks &Recreation 2,511.6 2,897.9 (386.3)3,370.2 (472.4)$3,665.6 (295.3)$3,913.5 (247.9)
Corporate Expenses &Revenues (159.0)309.5 (468.5)662.4 (352.9)$1,022.5 (360.0)$1,373.4 (351.0)
Central York Fire Services 8,814.6 9,085.3 (270.7)9,539.3 (454.0)$10,016.0 (476.7)$10,516.5 (500.5)
Funding Provided for Library Operations 3,439.2 3,542.3 (103.1)3,725.6 (183.3)$3,846.3 (120.7)$3,961.1 (114.8)
34,822.7$37,372.5$(2,549.8)$39,833.2$(2,460.7)$42,430.1$(2,597.0)$44,358.7$(1,928.6)$
Taxation (34,822.7)$(35,604.8)782.1$(38,264.2)891.6$(40,655.7)822.5$(43,177.7)747.6$
NET -$1,767.7$(1,767.7)$1,569.0$(1,569.0)$1,774.4$(1,774.4)$1,181.0$(1,181.0)$
Tax Pressure Change 4.96%4.10%4.36%2.74%
Pressure Break-down:
Central York Fire Services 0.76%1.19%1.17%1.16%
Aurora Public Library 0.29%0.48%0.30%0.27%
Core Town Operations 3.91%2.43%2.90%1.31%
Total 4.96%4.10%4.36%2.74%
*Assumed Tax Revenue Growth:2.2%2.5%2.3%2.0%
Dollar
Change
Recommend
Budget
Dollar
Change
2017
Recommend
Budget
Dollar
Change
Recommend
Budget
Dollar
Change
Recommend
Budget
2015 2016 2018
Attachment 9
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -26
-45 -
Town of Aurora
Reserve and Reserve Fund Schedule -Forecast 2015
Operating &Capital Budget Impacts
Shown in $000's
Budgeted
Cash Inflows
(+)
Budgeted
Cash Outflows
(-)
Ending
Balance After
Budgeted
Cash Flows
A.Reserves for Existing Infrastructure
Infrastructure Sustainability (Repair &Replacement)
Tax Rate Funded
Roads &Related R &R RR1 $3,106.5 $988.0 ($1,778.3)$2,316.2
Federal Gas Tax Reserve RR2 $114.3 $1,540.5 ($1,540.5)$114.3
Facilities R &R RR3 $1,315.7 $1,212.4 ($4,370.5)($1,842.4)
Fleet R &R RR4 $920.2 $411.4 ($420.0)$911.6
Parks &Rec R &R RR5 $1,229.8 $352.2 ($457.5)$1,124.5
Information Technology R &R RR6 $100.0 $84.2 ($72.8)$111.4
Discretionary R &R RR7 $18.5 $68.5 ($125.0)($37.9)
Emerald Ash Borer Remediation R &R RR11 $97.7 $235.0 ($253.0)$79.7
St Max Artificial Turf RR12 $97.4 $31.5 $0.0 $128.9
Total Tax Rate Funded Reserves $7,000.2 $4,923.7 ($9,017.6)$2,906.3
Utility Rate Funded
Water RR8 ($563.7)$1,500.0 ($1,031.6)($95.2)
Wastewater RR9 $443.8 $600.0 ($735.9)$307.9
Stormwater RR10 $4,148.8 $1,000.0 ($1,815.9)$3,332.9
Total Utility Rate Funded Reserves $4,029.0 $3,100.0 ($3,583.4)$3,545.6
Total Infrastructure Sustainability Reserves $11,029.2 $8,023.7 ($12,601.0)$6,451.9
B.Reserves for New Infrastructure
Development Charges Reserve Funds
General Government By-Law 5585-14 ($1,322.5)$329.3 ($22.7)($1,015.9)
Fire Services $847.6 $240.4 $0.0 $1,088.0
Parks Dev.&Fac.($5,974.3)$1,717.2 ($1,305.4)($5,562.5)
Indoor Recreation ($8,820.5)$3,090.6 ($1,884.1)($7,614.0)
Library $1,184.1 $658.8 ($404.5)$1,438.4
IES Admin &Fleet $3,156.6 $58.8 ($72.0)$3,143.4
Roads &Related $126.4 $5,781.5 ($1,531.3)$4,376.6
Water System ($18.9)$1,192.3 ($216.7)$956.7
Sanitary Sewer $1,930.0 $1,066.4 $0.0 $2,996.4
Total Development Charges ($8,891.6)$14,135.3 ($5,436.7)($193.0)
Growth &New Capital Reserve NI1 $1,367.1 $743.2 ($1,008.2)$1,102.1
Studies &Other Capital Reserve NI2 $405.0 $117.3 ($532.5)($10.2)
Dev/Sale of Municipal Lands NI3 ($1,605.3)$0.0 $0.0 ($1,605.3)
Cash in Lieu of Parkland2 NI4 $14,845.9 $0.0 ($352.2)$14,493.7
Cash in Lieu of Parking NI5 $75.0 $0.0 $0.0 $75.0
Parks New Capital NI6 $586.2 $0.0 $0.0 $586.2
Total New Infrastructure Reserves $6,782.2 $14,995.8 ($7,329.6)$14,448.4
Estimated
Dec.31,2014
Balance1
2015
Attachment 10
Bylaw or
Schedule
Reference
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -27
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C.Reserve Funds for Special Purposes
Stabilization
Tax Rate Stabilization S1 $1,964.8 $0.0 $0.0 $1,964.8
Election Reserve S2 $32.9 $82.5 $0.0 $115.4
WSIB S3 $1,071.5 $85.0 ($85.0)$1,071.5
Debt Deferral (internal borrowing)Library S4 ($1,520.1)$289.5 $0.0 ($1,230.6)
Total Stabilization Reserves $1,549.0 $457.0 ($85.0)$1,921.0
Unearned Revenue
Building Department -Bill 124 UR1 $516.7 $154.9 $0.0 $671.6
Engineering Inspections Fees UR2 $2,097.4 $0.0 ($310.9)$1,786.5
Landscape Inspection Fees UR3 $1,188.5 $0.0 ($18.4)$1,170.2
Total Uunearned Revenue Reserves $3,802.6 $154.9 ($329.3)$3,628.3
Special Purposes Accounts
Trails Donation SP1 $50 $0 $0 $50.0
Green Initiatives SP2 $56.1 $20.0 $0.0 $76.1
Heritage Fund SP3 $239.2 $0.0 $0.0 $239.2
Arts &Culture SP4 $60.4 $0.0 $10.0 $70.4
Public Art SP5 $0.0
Parks &Rec Participant Sponsorship SP6 $5.5 $0.0 $0.0 $5.5
War Memorial (Cenotaph Restoration)SP7 $3.5 $0.0 $0.0 $3.5
Council Discretionary Reserve Fund By-Law 5440-12 $1,138.6 0.0 0.0 $1,138.6
Hydro Sale Investment Reserve Fund By-Law 5439-12 $34,452.7 0.0 ($300.0)$34,152.7
Total Stabilization Reserves $36,006.1 $20.0 ($290.0)$35,736.1
Total Special Purposes Reserves $41,357.8 $631.9 ($704.3)$41,285.4
TOTAL RESERVES &RESERVE FUNDS3 $59,169.2 $23,651.4 ($20,634.9)$62,185.7
D.LIBRARY MANAGED RESERVE FUNDS
Library Managed R &R LIB1 $657.6 130.0$($175.0)612.6$
Library Donation &Bequests LIB2 35.1 -($115.0)($79.9)
692.7 130.0$($290.0)532.7$
Note(s):
(1)Unaudited Ending Reserve Balances
(2)Unbudgeted revenue from development expected to occur through-out the fiscal year
(3)Excludes Library Managed Reserve Funds
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -28
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Attachment 11
Date Meeting Purpose
Monday,January 26,2015
7:00pm
Overview Presentation of 2015 Operating &Capital Budgets
Public Consultation
Capital Budget Binder Distribution
Saturday,February 7,2015
DAYTIME
9:00am
Public Consultation,then
Review of Town's Asset Management Plan (AMP),
Review of 2014 Ten Year Capital Investment Plan,
Commence detailed review of 2015 Repair &Replacement,Growth &New
and Studies &Other Recommended Investment Listings
Monday,February 9,2015
7:00pm
Public Consultation,then
Continue detailed review of 2015 Repair &Replacement,Growth &New and
Studies &Other Recommended Investment Listings
Week of February 13,2015 Distribution of Detailed Operating Budget Binders
Monday,February 23,2015
DAYTIME
9:00 a.m.
Public Consultation,then
Review of Key Changes &Tax Pressures
Monday,March 2,2015
7:00 pm
Support Provided to:
Aurora Public Library Board
Aurora Historical Society
Aurora Cultural Board
(Presentations by Each )
Monday,March 9,2015
7:00 pm Budget Committee Deliberations Continue
Monday,March 23,2015
7:00 pm
(Subject to Cancellation by Committee at
Prior Meeting)
Budget Committee Deliberations Continue
Monday,March 30,2015
7:00 pm
(Subject to Cancellation by Committee at
Prior Meeting)
Budget Committee Deliberations Continue
Special Council Meeting
Tuesday,April 7,2015
4:00 pm
Final Council Budget Approval
Any Public Input will be received at the beginning of each meeting.Delegations are encouraged to advise the Clerk's Office in advance to establish order of
presentation.Once registered delegations have made their presentations,any other persons will be welcomed to make presentations,time permitting at the
discretion of the Chair.OPERATINGCAPITALTown of Aurora -Budget Committee
2015 Budget Presentation &Discussion Timetable
All Budget Committee meetings are open to the public.Location of all meetings will be Council Chambers.
Special General Committee -2015 Budget Review Meeting Agenda
Monday,January 26,2015 Item 3 Page -29
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